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Latviešu

Par Latvijas Republikas un Čehijas Republikas brīvās tirdzniecības līguma Apvienotās komitejas lēmumu nr.1/2002

Īsumā

Šis likums apstiprina Latvijas Republikas un Čehijas Republikas brīvās tirdzniecības līguma Apvienotās komitejas lēmumu Nr. 1/2002, kas aizstāj iepriekšējo Protokolu Nr. 3 par izcelsmes noteikumiem.

Ko tas regulē

  • Izcelsmes produktu definīciju un administratīvās sadarbības metodes.
  • Kā produkti tiek uzskatīti par izcelsmes produktiem Latvijā vai Čehijas Republikā.
  • Kumulācijas noteikumus, kas ļauj ņemt vērā materiālus no citām valstīm, nosakot produkta izcelsmi.
  • Noteikumus par izcelsmes apliecinājumu, piemēram, EUR.1 pārvadājumu sertifikātu.

Kas tas attiecas

  • Latvijas Republikas un Čehijas Republikas tirdzniecības attiecības.
  • Eksportētājiem un importētājiem, kas veic tirdzniecību starp Latviju un Čehijas Republiku.

Galvenie punkti

  • Lēmums Nr. 1/2002 aizstāj Protokolu Nr. 3 par "izcelsmes produktu" definīciju un administratīvās sadarbības metodēm.
  • Lēmums stājas spēkā nākamajā dienā pēc tā izsludināšanas Latvijā.
  • Lēmums stājas spēkā tā 2. pantā noteiktajā laikā un kārtībā, proti, mēneša pirmajā dienā pēc pēdējās diplomātiskās notas saņemšanas, kas apstiprina tā apstiprināšanu saskaņā ar attiecīgās Puses iekšējām juridiskajām prasībām.
  • Produkti tiek uzskatīti par izcelsmes produktiem, ja tie ir pilnībā iegūti attiecīgajā Pusē vai ir pietiekami apstrādāti, izmantojot neizcelsmes materiālus.
Likuma teksts
Likuma teksts

Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Latvijas Republikas un Čehijas Republikas brīvās tirdzniecības līguma Apvienotās komitejas lēmumu nr. 1/2002 1.pants. 2002.gada 11.septembrī Rīgā parakstītais Latvijas Republikas un Čehijas Republikas brīvās tirdzniecības līguma Apvienotās komitejas lēmums nr. 1/2002 (turpmāk — Lēmums) ar šo likumu tiek pieņemts un apstiprināts. 2 2.pants. Likums stājas spēkā nākamajā dienā pēc tā izsludināšanas. Līdz ar likumu izsludināms Lēmums angļu valodā un tā tulkojums latviešu valodā. 3 3.pants. Lēmums stājas spēkā tā 2.pantā noteiktajā laikā un kārtībā, un Ārlietu ministrija par to paziņo laikrakstā "Latvijas Vēstnesis". 4 Likums Saeimā pieņemts 2003.gada 6.martā. Valsts prezidente V.Vīķe-Freiberga Rīgā 2003.gada 21.martā DECISION No 1/2002 OF THE JOINT COMMITTEE OF THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF LATVIA AND THE CZECH REPUBLIC THE JOINT COMMITTEE,Having regard to the Free Trade Agreement between the Republic of Latvia and the Czech Republic, signed in Riga on 15 April 1996 and Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative co-operation to this Agreement,Whereas:Recognizing that the consolidation of the amendments made to Protocol 3 over the years of the implementation of diagonal cumulation between the Parties shall ensure the proper operation of the system of pan-European cumulation as well as shall foster the intensification of mutually beneficial trade relations and contribute to the process of integration in Europe;Having in mind the amendments to the Harmonized System applicable as from 1.1.2002 bear on changes that should be incorporated in the consolidated text of Protocol 3;HAS DECIDED AS FOLLOWS:Article 1Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation shall be replaced with the new Protocol 3 and Annexes to it, which shall constitute an integral part of this Decision.Article 2This Decision shall enter into force on the first day of the month following a receipt of the latter diplomatic note confirming its approval in accordance with the internal legal requirements of the respective Party.Done at Riga, this 11 day of September 2002 in two originals, each in the English language, both texts being equally authentic.The RepresentativeThe Representativeof the Republic of Latviaof the Czech RepublicKaspars GerhardsJiž' MaceškaState Secretary of the Ministry of EconomicsDeputy Minister Ministry of Industry and Trade PROTOCOL 3 (referred to in Article 17) concerning the definition of the concept of "originating products" and methods of administrative co-operation TABLE OF CONTENTSTITLE I. GENERAL PROVISIONS— Article 1 DefinitionsTITLE II. DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"— Article 2 General requirements— Article 3 Cumulation in the Czech Republic— Article 4 Cumulation in Latvia— Article 5 Wholly obtained products— Article 6 Sufficiently worked or processed products— Article 7 Insufficient working or processing— Article 8 Unit of qualification— Article 9 Accessories, spare parts and tools— Article 10 Sets— Article 11 Neutral elementsTITLE III. TERRITORIAL REQUIREMENTS— Article 12 Principle of territoriality— Article 13 Direct transport— Article 14 ExhibitionsTITLE IV. DRAWBACK OR EXEMPTION— Article 15 Prohibition of drawback of, or exemption from, customs dutiesTITLE V. PROOF OF ORIGIN— Article 16 General requirements— Article 17 Procedure for the issue of a movement certificate EUR.1— Article 18 Movement certificates EUR.1 issued retrospectively— Article 19 Issue of a duplicate movement certificate EUR.1— Article 20 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously— Article 20a Accounting segregation— Article 21 Conditions for making out an invoice declaration— Article 22 Approved exporter— Article 23 Validity of proof of origin— Article 24 Submission of proof of origin— Article 25 Importation by instalments— Article 26 Exemptions from proof of origin— Article 27 Supporting documents— Article 28 Preservation of proof of origin and supporting documents— Article 29 Discrepancies and formal errors— Article 30 Amounts expressed in euroTITLE VI. ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION— Article 31 Mutual assistance— Article 32 Verification of proofs of origin— Article 33 Dispute settlement— Article 34 Penalties— Article 35 Free zonesTITLE VII. FINAL PROVISIONS— Article 36 Customs Sub-Committee— Article 37 Annexes I - IVList of AnnexesAnnex I: Introductory notes to the list in Annex IIAnnex II: List of working or processing required to be carried out on non-originating materials in order that the product manufacturedcan obtain originating statusAnnex III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1Annex IV: Text of the invoice declarationJoint DeclarationsJoint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System Title IGENERAL PROVISIONSArticle 1DefinitionsFor the purposes of this Protocol:(

  1. a)"manufacture" means any kind of working or processing including assembly or specific operations;(
  2. b)"material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;(
  3. c)"product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;(
  4. d)"goods" means both materials and products;(
  5. e)"customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);(
  6. f)"ex-works price" means the price paid for the product ex works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;(
  7. g)"value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Party;(
  8. h)"value of originating materials" means the value of such materials as defined in (
  9. g)applied mutatis mutandis;(
  10. i)"value added" shall be taken to be the ex works price minus the customs value of each of the materials incorporated which originate in the countries referred to in Article 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Party;(
  11. j)"chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";(
  12. k)"classified" refers to the classification of a product or material under a particular heading;(
  13. l)"consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;(
  14. m)"territories" includes territorial waters. Title IIDEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"Article 2General requirementsFor the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:(
  15. a)products wholly obtained in that Party within the meaning of Article 5;(
  16. b)products obtained in that Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Party within the meaning of Article 6.Article 3Cumulation in the Czech Republic1. Without prejudice to the provisions of Article 2, products shall be considered as originating in the Czech Republic if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the Czech Republic and each of these countries, provided that the working or processing carried out in the Czech Republic goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.2. Where the working or processing carried out in the Czech Republic does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Czech Republic only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Czech Republic.3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the Czech Republic, retain their origin if exported into one of these countries.4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.Article 4Cumulation in Latvia1. Without prejudice to the provisions of Article 2, products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including. Liechtenstein)1, the Czech Republic, Estonia, the European Community, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic or Turkey in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and each of these countries, provided that the working or processing carried out in Latvia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.2. Where the working or processing carried out in Latvia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Latvia only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Latvia, retain their origin if exported into one of these countries.4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.Article 5Wholly obtained products1. The following shall be considered as wholly obtained in a Party:(
  17. a)mineral products extracted from its soil or from its seabed;(
  18. b)vegetable products harvested there;(
  19. c)live animals born and raised there;(
  20. d)products from live animals raised there;(
  21. e)products obtained by hunting or fishing conducted there;(
  22. f)products of sea fishing and other products taken from the sea outside the territorial waters of a Party by its vessels;(
  23. g)products made aboard its factory ships exclusively from products referred to in (f);(
  24. h)used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;(
  25. i)waste and scrap resulting from manufacturing operations conducted there;(
  26. j)products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work that soil or subsoil;(
  27. k)goods produced there exclusively from the products specified in subparagraph(
  28. a)to (j).2. The terms "its vessels" and "its factory ships" in paragraph 1(
  29. f)and (
  30. g)shall apply only to vessels and factory ships:(
  31. a)which are registered or recorded in a Party;(
  32. b)which sail under the flag of that Party;(
  33. c)which are owned to an extent of at least 50 per cent by nationals of that Party, or by a company with its head office in one of the Parties, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of that Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to that Party or to public bodies or nationals of that Party;(
  34. d)of which the master and officers are nationals of that Party; and(
  35. e)of which at least 75 per cent of the crew are nationals of that Party.Article 6Sufficiently worked or processed products1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:(
  36. a)their total value does not exceed 10 per cent of the ex-works price of the product;(
  37. b)any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.Article 7Insufficient working or processing1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:(
  38. a)preserving operations to ensure that the products remain in good condition during transport and storage;(
  39. b)breaking-up and assembly of packages;(
  40. c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;(
  41. d)ironing or pressing of textiles;(
  42. e)simple painting and polishing operations;(
  43. f)husking, partial or total bleaching, polishing, and glazing of cereals and rice;(
  44. g)operations to colour sugar or form sugar lumps;(
  45. h)peeling, stoning and shelling, of fruits, nuts and vegetables;(
  46. i)sharpening, simple grinding or simple cutting;(
  47. j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);(
  48. k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;(
  49. l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;(
  50. m)simple mixing of products, whether or not of different kinds,(
  51. n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;(
  52. o)a combination of two or more operations specified in (
  53. a)to (n);(
  54. p)slaughter of animals.2. All operations carried out in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.Article 8Unit of qualification1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.It follows that:(
  55. a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;(
  56. b)when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.Article 9Accessories, spare parts and toolsAccessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.Article 10SetsSets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.Article 11Neutral elementsIn order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:(
  57. a)energy and fuel;(
  58. b)plant and equipment;(
  59. c)machines and tools;(
  60. d)goods which do not enter and which are not intended to enter into the final composition of the product. Title IIITERRITORIAL REQUIREMENTSArticle 12Principle of territoriality1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Parties.2. Except as provided for in Articles 3 and 4, where originating goods exported from one of the Parties to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:(
  61. a)the returning goods are the same as those exported; and(
  62. b)they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Parties on materials exported from one of the Parties and subsequently reimported there, provided:(
  63. a)the said materials are wholly obtained in one of the Parties or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and(
  64. b)it can be demonstrated to the satisfaction of the customs authorities that:
  65. i)the reimported goods have been obtained by working or processing the exported materials; and
  66. ii)the total added value acquired outside the Parties by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Parties. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the Party concerned, taken together with the total added value acquired outside the Party by applying the provisions of this Article, shall not exceed the stated percentage.5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside the Parties, including the value of the materials incorporated there.6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6

(2)is applied.7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.8. Any working or processing of the kind covered by the provisions of this Article and done outside the Parties shall be done under the outward processing arrangements, or similar arrangements.Article 13Direct transport1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Parties or through the territories of the other countries referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.Originating products may be transported by pipeline across territory other than that of a Party.2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:(
  1. a)a single transport document covering the passage from the exporting country through the country of transit; or(
  2. b)a certificate issued by the customs authorities of the country of transit: (
  3. i)giving an exact description of the products; (
  4. ii)stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and (iii) certifying the conditions under which the products remained in the transit country; or(
  5. c)failing these, any substantiating documents.Article 14Exhibitions1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in a Party shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that :(
  6. a)an exporter has consigned these products from a Party to the country in which the exhibition is held and has exhibited them there;(
  7. b)the products have been sold or otherwise disposed of by that exporter to a person in a Party;(
  8. c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and(
  9. d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. Title IVDRAWBACK OR EXEMPTIONArticle 15Prohibition of drawback of, or exemption from, customs duties1. Non-originating materials used in the manufacture of products originating in a Party or in one of the other countries referred to in Article s 3 and 4 or which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in that Party to drawback of, or exemption from, customs duties of whatever kind.2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in a Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8
(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
  1. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement. Title VPROOF OF ORIGINArticle 16General requirements
  2. Products originating in a Party shall, on importation into the other Party benefit from the Agreement upon submission of either :(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or(b) in the cases specified in Article 21
(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.
  1. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.Article 17Procedure for the issue of a movement certificate EUR.
  2. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative.
  3. For this purpose, the exporter or his authorized representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages of the Parties or English, French, German and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
  4. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
  5. A movement certificate EUR.1 shall be issued by the customs authorities of a Party if the products concerned can be considered as products originating in a Party or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
  6. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
  7. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
  8. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.Article 18Movement certificates EUR.1 issued retrospectively
  9. Notwithstanding Article 17
(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:(
  1. a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or(
  2. b)it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:CZ "VYSTAVENO DODATEČNE",LV "IZDOTS PĒC PREČU EKSPORTA",EN "ISSUED RETROSPECTIVELY",FR "DÉLIVRÉ A POSTERIORI",DE "NACHTRÄGLICH AUSGESTELLT".5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.Article 19Issue of a duplicate movement certificate EUR.11. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.2. The duplicate issued in this way must be endorsed with one of the following words:CZ "DUPLIKĒT",LV "DUBLIKĀTS",EN "DUPLICATE",FR "DUPLICATA",DE "DUPLIKAT".3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.Article 20Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previouslyWhen originating products are placed under the control of a customs office in a Party it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Party. The replacement movement certificate(
  3. s)EUR.1 shall be issued by the customs office under whose control the products are placed.Article 20aAccounting segregation1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks.2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks.3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.Article 21Conditions for making out an invoice declaration1. An invoice declaration as referred to in Article 16
(1)(
  1. b)may be made out:(
  2. a)by an approved exporter within the meaning of Article 22, or(
  3. b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.2. An invoice declaration may be made out if the products concerned can be considered as products originating in a Party or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.Article 22Approved exporter1. The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as "approved exporter", who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.4. The customs authorities shall monitor the use of the authorisation by the approved exporter.5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.Article 23Validity of proof of origin1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.Article 24Submission of proof of originProofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.Article 25Importation by instalmentsWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(
  4. a)of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.Article 26Exemptions from proof of origin1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers' personal luggage.Article 27Supporting documentsThe documents referred to in Articles 17
(3)and 21
(3)used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in a Party or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:(
  1. a)direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;(
  2. b)documents proving the originating status of materials used, issued or made out in a Party where these documents are used in accordance with domestic law;(
  3. c)documents proving the working or processing of materials in a Party, issued or made out in a Party, where these documents are used in accordance with domestic law;(
  4. d)movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in a Party in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.Article 28Preservation of proof of origin and supporting documents1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17
(3).2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21
(3).3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17
(2).
  1. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.Article 29Discrepancies and formal errors
  2. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
  3. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.Article 30Amounts expressed in euro
  4. For the application of the provisions of Article 21
(1)(b) and Article 26
(3)in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.2. A consignment shall benefit from the provisions of Article 21
(1)(b) or Article 26
(3)by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January the following year. The Parties shall be notified of the relevant amounts.4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of a Party. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro. Title VIARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATIONArticle 31Mutual assistance1. The customs authorities of the Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.2. In order to ensure the proper application of this Protocol, the Parties shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.Article 32Verification of proofs of origin1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in a Party or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.Article 33Dispute settlementWhere disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.Article 34PenaltiesPenalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.Article 35Free zones1. The Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.2. By means of an exemption to the provisions contained in paragraph 1, when products originating in a Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol. Title VIIFINAL PROVISIONSArticle 36Customs Sub-Committee1. The Customs Sub-Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.2. The Sub-Committee shall be composed of experts of the Parties who are responsible for customs questions.Article 37Annexes I-IVThe Annexes I-IV to this Protocol shall form an integral part thereof.________________________________1 The Principality of Liechtenstein has a customs union with Switzerland, and is a Party to the Agreement on the European Economic Area. ANNEX I INTRODUCTORY NOTES TO THE LIST IN ANNEX II Note 1:The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.Note 2:2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.Note 3:3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party .Example:An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading ex 7224.If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(
  1. s)(even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.However, the expression "Manufacture from materials of any heading, including other materials of heading ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(
  2. s)may be used, except those of the same description as the product as given in column 2 of the list.3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.Example:The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).Example:The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.Example:In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is, the fibre stage.3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.Note 4:4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.4.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.4.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.Note 5:5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.The following are the basic textile materials:- silk,- wool,- coarse animal hair,- fine animal hair,- horsehair,- cotton,- paper-making materials and paper,- flax,- true hemp,- jute and other textile bast fibres,- sisal and other textile fibres of the genus Agave,- coconut, abaca , ramie and other vegetable textile fibres,- synthetic man-made filaments,- artificial man-made filaments,- current-conducting filaments,- synthetic man-made staple fibres of polypropylene,- synthetic man-made staple fibres of polyester,- synthetic man-made staple fibres of polyamide,- synthetic man-made staple fibres of polyacrylonitrile,- synthetic man-made staple fibres of polyimide,- synthetic man-made staple fibres of polytetrafluoroethylene,- synthetic man-made staple fibres of poly(phenylene sulphide),- synthetic man-made staple fibres of poly(vinyl chloride),- other synthetic man-made staple fibres,- artificial man-made staple fibres of viscose,- other artificial man-made staple fibres,- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,- products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,- other products of heading 5605.Example:A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.Example:A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.Example:Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.Example:If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.5.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn.5.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 % in respect of this strip.Note 6:6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.Example:If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.Note 7:7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:(
  3. a)vacuum-distillation;(
  4. b)redistillation by a very thorough fractionation-process;(
  5. c)cracking;(
  6. d)reforming;(
  7. e)extraction by means of selective solvents;(
  8. f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;(
  9. g)polymerisation;(
  10. h)alkylation;(
  11. i)isomerisation.7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:(
  12. a)vacuum-distillation;(
  13. b)redistillation by a very thorough fractionation-process;(
  14. c)cracking;(
  15. d)reforming;(
  16. e)extraction by means of selective solvents;(
  17. f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;(
  18. g)polymerisation;(
  19. h)alkylation;(
  20. ij)isomerisation;(
  21. k)in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);(
  22. l)in respect of products of heading 2710 only, deparaffining by a process other than filtering;(
  23. m)in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;(
  24. n)in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;(
  25. o)in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;(
  26. p)in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin. ANNEX II TO PROTOCOL 3 List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status The products mentioned in the list may not all be covered by the Agreement. It is therefore necessary to consult the other parts of the Agreement. HSDescript of productWorking or processing carried outheadingon non-originating materials thatNoconfers originating status
(1)
(2)
(3)or
(4)Chapter 1Live animalsAll the animals of Chapter 1 shall bewholly obtainedChapter 2Meat and edible meat offalManufacture in which all the materialsof Chapters 1 and 2 used are whollyobtainedChapter 3Fish and crustaceans, molluscsManufacture in which all the materialsand other aquatic invertebratesof Chapter 3 used are wholly obtainedex Chapter 4Dairy produce; birds' eggs; naturalManufacture in which all the materialshoney; edible products of animalof Chapter 4 used are wholly obtainedorigin, not elsewhere specified orincluded; except for:0403Buttermilk, curdled milk and cream,Manufacture in which:yoghurt, kephir and other fermented- all the materials of Chapter 4 usedor acidified milk and cream, whetherare wholly obtained,or not concentrated or containing- all the fruit juice (except that ofadded sugar or other sweeteningpineapple, lime or grapefruit) of headingmatter or flavoured or containing2009 used is originating, andadded fruit, nuts or cocoa- the value of all the materials ofChapter 17 used does not exceed 30 %of the ex-works price of the productexProducts of animal origin, notManufacture in which all the materialsChapter 5elsewhere specified or included;of Chapter 5 used are wholly obtainedexcept for:ex 0502Prepared pigs', hogs' or boars' bristlesCleaning, disinfecting, sorting andand hairstraightening of bristles and hairChapter 6Live trees and other plants; bulbs,Manufacture in which:roots and the like; cut flowers and- all the materials of Chapter 6 usedornamental foliageare wholly obtained, and- the value of all the materials useddoes not exceed 50 % of theex-works price of the productChapter 7Edible vegetables and certain rootsManufacture in which all the materialsand tubersof Chapter 7 used are wholly obtainedChapter 8Edible fruit and nuts; peel of citrusManufacture in which:fruits or melons- all the fruit and nuts used arewholly obtained, and- the value of all the materials ofChapter 17 used does notexceed 30 % of the value of theex-works price of the productexCoffee, tea, matē and spices;Manufacture in which all the materialsChapter 9except for:of Chapter 9 used are wholly obtained0901Coffee, whether or not roasted orManufacture from materials of anydecaffeinated; coffee husks andheadingskins; coffee substitutes containingcoffee in any proportion0902Tea, whether or not flavouredManufacture from materials of any headingex 0910Mixtures of spicesManufacture from materials of any headingChapter 10CerealsManufacture in which all the materialsof Chapter 10 used are wholly obtainedexProducts of the milling industry;Manufacture in which all the cereals,Chapter 11malt; starches; inulin; wheat gluten;edible vegetables, roots and tubers ofexcept for:heading 0714 or fruit used are whollyobtainedex 1106Flour, meal and powder of the dried,Drying and milling of leguminousshelled leguminous vegetables ofvegetables of heading 0708heading 0713Chapter 12Oil seeds and oleaginous fruits;Manufacture in which all the materialsmiscellaneous grains, seeds and fruit;of Chapter 12 used are wholly obtainedindustrial or medicinal plants; strawand fodder1301Lac; natural gums, resins,Manufacture in which the value of allgum-resins and oleoresinsthe materials of heading 1301 used(for example, balsams)does not exceed 50 % of theex-works price of the product1302Vegetable saps and extracts; pecticsubstances, pectinates and pectates;agar-agar and other mucilages andthickeners, whether or not modified,derived from vegetable products:- Mucilages and thickeners, modified,Manufacture from non-modifiedderived from vegetable productsmucilages and thickeners- OtherManufacture in which the value of allthe materials used does not exceed 50 %of the ex-works price of the productChapter 14Vegetable plaiting materials;Manufacture in which all the materialsvegetable products not elsewhereof Chapter 14 used are wholly obtainedspecified or includedexAnimal or vegetable fats and oils andManufacture from materials of anyChapter 15their cleavage products; preparedheading, except that of the productedible fats; animal or vegetablewaxes; except for:1501Pig fat (including lard) and poultryfat, other than that of heading0209 or 1503:- Fats from bones or wasteManufacture from materials of anyheading, except those of heading0203, 0206 or 0207 or bones ofheading 0506- OtherManufacture from meat or edibleoffal of swine of heading 0203 or 0206or of meat and edible offal of poultryof heading 02071502Fats of bovine animals, sheep orgoats, other than those of heading 1503- Fats from bones or wasteManufacture from materials of anyheading, except those of heading 0201,0202, 0204 or 0206 or bones ofheading 0506- OtherManufacture in which all the materialsof Chapter 2 used are wholly obtained1504Fats and oils and their fractions, offish or marine mammals, whether ornot refined, but not chemically modified:- Solid fractionsManufacture from materials of anyheading, including other materials ofheading 1504- OtherManufacture in which all the materialsof Chapters 2 and 3 used are whollyobtainedex 1505Refined lanolinManufacture from crude wool greaseof heading 15051506Other animal fats and oils and theirfractions, whether or not refined, butnot chemically modified:- Solid fractionsManufacture from materials of anyheading, including other materials ofheading 1506- OtherManufacture in which all the materialsof Chapter 2 used are wholly obtained1507 toVegetable oils and their fractions:1515- Soya, ground nut, palm, copra,Manufacture from materials of anypalm kernel, babassu, tung andheading, except that of the productoiticica oil, myrtle wax and Japanwax, fractions of jojoba oil and oilsfor technical or industrial uses otherthan the manufacture of foodstuffsfor human consumption- Solid fractions, except for that ofManufacture from other materials ofjojoba oilheadings 1507 to 1515- OtherManufacture in which all the vegetablematerials used are wholly obtained1516Animal or vegetable fats and oilsManufacture in which:and their fractions, partly or wholly- all the materials of Chapter 2 usedhydrogenated, inter-esterified,are wholly obtained, andre-esterified or elaidinised, whether- all the vegetable materials used areor not refined, but not furtherwholly obtained. However, materialspreparedof headings 1507, 1508, 1511 and1513 may be used1517Margarine; edible mixtures orManufacture in which:preparations of animal or vegetable- all the materials of Chapters 2 and 4fats or oils or of fractions of differentused are wholly obtained, andfats or oils of this Chapter, other- all the vegetable materials used arethan edible fats or oils or theirwholly obtained. However, materialsfractions of heading 1516of headings 1507, 1508, 1511 and1513 may be usedChapter 16Preparations of meat, of fish or ofManufacture:crustaceans, molluscs or other- from animals of Chapter 1, and/oraquatic invertebrates- in which all the materials of Chapter 3used are wholly obtainedexSugars and sugar confectionery;Manufacture from materials of anyChapter 17except for:heading, except that of the productex 1701Cane or beet sugar and chemicallyManufacture in which the value of allpure sucrose, in solid form,the materials of Chapter 17 used doescontaining added flavouring ornot exceed 30 % of the ex-workscolouring matterprice of the product1702Other sugars, including chemicallypure lactose, maltose, glucose andfructose, in solid form; sugar syrupsnot containing added flavouring orcolouring matter; artificial honey,whether or not mixed with naturalhoney; caramel:- Chemically-pure maltose andManufacture from materials of anyfructoseheading, including other materials ofheading 1702- Other sugars in solid form,Manufacture in which the value ofcontaining added flavouring orall the materials of Chapter 17 usedcolouring matterdoes not exceed 30 % of theex-works price of the product- OtherManufacture in which all thematerials used are originatingex 1703Molasses resulting from theManufacture in which the value ofextraction or refining of sugar,all the materials of Chapter 17 usedcontaining added flavouring ordoes not exceed 30 % of thecolouring matterex-works price of the product1704Sugar confectionery (includingManufacture:white chocolate), not containing- from materials of any heading,cocoaexcept that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productChapter 18Cocoa and cocoa preparationsManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product1901Malt extract; food preparations of flour,groats, meal, starch or malt extract, notcontaining cocoa or containing less than40 % by weight of cocoa calculated on atotally defatted basis, not elsewherespecified or included; foodpreparations of goods of headings0401 to 0404, not containingcocoa or containing less than 5 %by weight of cocoa calculated on atotally defatted basis, not elsewherespecified or included:- Malt extractManufacture from cereals of Chapter 10- OtherManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product1902Pasta, whether or not cooked orstuffed (with meat or other substances)or otherwise prepared, such asspaghetti, macaroni, noodles, lasagne,gnocchi, ravioli, cannelloni; couscous,whether or not prepared:- Containing 20 % or less by weightManufacture in which all the cerealsof meat, meat offal, fish, crustaceansand derivatives (except durum wheator molluscsand its derivatives) used are whollyobtained- Containing more than 20 % byManufacture in which:weight of meat, meat offal, fish,- all the cereals and their derivativescrustaceans or molluscs(except durum wheat and its derivatives)used are wholly obtained, and- all the materials of Chapters 2 and 3used are wholly obtained 1903Tapioca and substitutes thereforManufacture from materials of anyprepared from starch, in the formheading, except potato starch ofof flakes, grains, pearls, siftings orheading 1108similar forms1904Prepared foods obtained by theManufacture:swelling or roasting of cereals or- from materials of any heading,cereal products (for example, cornexcept those of heading 1806,flakes); cereals (other than maize- in which all the cereals and flour(corn)) in grain form or in the form(except durum wheat and Zeaof flakes or other worked grainsindurata maize, and their derivatives)(except flour, groats and meal),used are wholly obtained, andpre-cooked or otherwise prepared,- in which the value of all thenot elsewhere specified or includedmaterials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product1905Bread, pastry, cakes, biscuits andManufacture from materials of anyother bakers' wares, whether or notheading, except those of Chapter 11containing cocoa; communion wafers,empty cachets of a kind suitable forpharmaceutical use, sealing wafers,rice paper and similar productsexPreparations of vegetables, fruit, nutsManufacture in which all the fruit, nutsChapter 20or other parts of plants; except for:or vegetables used are wholly obtainedex 2001Yams, sweet potatoes and similarManufacture from materials of anyedible parts of plants containing 5 %heading, except that of the productor more by weight of starch, preparedor preserved by vinegar or acetic acidex 2004Potatoes in the form of flour, mealManufacture from materials of anyandor flakes, prepared or preservedheading, except that of the productex 2005otherwise than by vinegar or acetic acid2006Vegetables, fruit, nuts, fruit-peelManufacture in which the value of alland other parts of plants, preservedthe materials of Chapter 17 used doesby sugar (drained, glacē or crystallized)not exceed 30 % of the ex-worksprice of the product2007Jams, fruit jellies, marmalades,Manufacture:fruit or nut purēe and fruit or nut- from materials of any heading,pastes, obtained by cooking,except that of the product, andwhether or not containing added- in which the value of all the materialssugar or other sweetening matterof Chapter 17 used does not exceed30 % of the ex-works price of the productex 2008- Nuts, not containing added sugarManufacture in which the value of allor spiritsthe originating nuts and oil seeds ofheadings 0801, 0802 and 1202 to1207 used exceeds 60 % of theex-works price of the product- Peanut butter; mixtures based onManufacture from materials of anycereals; palm hearts; maize (corn)heading, except that of the product- Other except for fruit and nutsManufacture:cooked otherwise than by steaming- from materials of any heading,or boiling in water, not containingexcept that of the product, andadded sugar, frozen- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product2009Fruit juices (including grape must)Manufacture:and vegetable juices, unfermented- from materials of any heading,and not containing added spirit,except that of the product, andwhether or not containing added- in which the value of all thesugar or other sweetening mattermaterials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productexMiscellaneous edible preparations;Manufacture from materials of anyChapter 21except for:heading, except that of the product2101Extracts, essences and concentrates,Manufacture:of coffee, tea or mat? and- from materials of any heading,preparations with a basis of theseexcept that of the product, andproducts or with a basis of coffee,- in which all the chicory used istea or matē; roasted chicory andwholly obtainedother roasted coffee substitutes,and extracts, essences andconcentrates thereof2103Sauces and preparations therefor;mixed condiments and mixedseasonings; mustard flour and mealand prepared mustard:- Sauces and preparations therefor;Manufacture from materials of anymixed condiments and mixedheading, except that of the product.seasoningsHowever, mustard flour or meal orprepared mustard may be used- Mustard flour and meal andManufacture from materials of anyprepared mustardheadingex 2104Soups and broths and preparationsManufacture from materials of anythereforheading, except prepared or preservedvegetables of headings 2002 to 20052106Food preparations not elsewhereManufacture:specified or included- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productexBeverages, spirits and vinegar;Manufacture:Chapter 22except for:- from materials of any heading,except that of the product, and- in which all the grapes or materialsderived from grapes used are whollyobtained2202Waters, including mineral watersManufacture:and aerated waters, containing- from materials of any heading,added sugar or other sweeteningexcept that of the product,matter or flavoured, and other- in which the value of all thenon-alcoholic beverages, notmaterials of Chapter 17 used doesincluding fruit or vegetable juicesnot exceed 30 % of the ex-worksof heading 2009price of the product, and- in which all the fruit juice used(except that of pineapple, lime orgrapefruit) is originating2207Undenatured ethyl alcohol of anManufacture:alcoholic strength by volume of 80 %- from materials of any heading,vol or higher; ethyl alcohol andexcept heading 2207 or 2208, andother spirits, denatured, of any- in which all the grapes or materialsstrengthderived from grapes used are whollyobtained or, if all the other materialsused are already originating, arrackmay be used up to a limit of 5 % byvolume2208Undenatured ethyl alcohol of anManufacture:alcoholic strength by volume of less- from materials of any heading,than 80 % vol; spirits, liqueursexcept heading 2207 or 2208, andand other spirituous beverages- in which all the grapes or materialsderived from grapes used are whollyobtained or, if all the other materialsused are already originating, arrackmay be used up to a limit of 5 % byvolumeexResidues and waste from the foodManufacture from materials of anyChapter 23industries; prepared animal fodder;heading, except that of the productexcept for:ex 2301Whale meal; flours, meals andManufacture in which all thepellets of fish or of crustaceans,materials of Chapters 2 and 3molluscs or other aquatic invertebrates,used are wholly obtainedunfit for human consumptionex 2303Residues from the manufacture ofManufacture in which all the maizestarch from maize (excludingused is wholly obtainedconcentrated steeping liquors), of aprotein content, calculated on the dryproduct, exceeding 40 % by weightex 2306Oil cake and other solid residuesManufacture in which all the olivesresulting from the extraction of oliveused are wholly obtainedoil, containing more than 3 % of olive oil2309Preparations of a kind used inManufacture in which:animal feeding- all the cereals, sugar or molasses,meat or milk used are originating, and- all the materials of Chapter 3used are wholly obtainedexTobacco and manufactured tobaccoManufacture in which all the materialsChapter 24substitutes; except for:of Chapter 24 used are wholly obtained2402Cigars, cheroots, cigarillos andManufacture in which at least 70 % bycigarettes, of tobacco or ofweight of the unmanufactured tobaccotobacco substitutesor tobacco refuse of heading 2401used is originatingex 2403Smoking tobaccoManufacture in which at least 70 % byweight of the unmanufactured tobaccoor tobacco refuse of heading 2401used is originatingexSalt; sulphur; earths and stone;Manufacture from materials of anyChapter 25plastering materials, lime andheading, except that of the productcement; except for:ex 2504Natural crystalline graphite, withEnriching of the carbon content,enriched carbon content, purifiedpurifying and grinding of crudeand groundcrystalline graphiteex 2515Marble, merely cut, by sawing orCutting, by sawing or otherwise, ofotherwise, into blocks or slabs of amarble (even if already sawn) of arectangular (including square) shape,thickness exceeding 25 cmof a thickness not exceeding 25 cmex 2516Granite, porphyry, basalt, sandstoneCutting, by sawing or otherwise, ofand other monumental or buildingstone (even if already sawn) of astone, merely cut, by sawing orthickness exceeding 25 cmotherwise, into blocks or slabs of arectangular (including square) shape,of a thickness not exceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcinedex 2519Crushed natural magnesiumManufacture from materials of anycarbonate (magnesite), inheading, except that of the product.hermetically-sealed containers, andHowever, natural magnesiummagnesium oxide, whether or notcarbonate (magnesite) may be usedpure, other than fused magnesia ordead-burned (sintered) magnesiaex 2520Plasters specially prepared forManufacture in which the value ofdentistryall the materials used does not exceed50 % of the ex-works price of the productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcined or powderedCalcination or grinding of earth coloursChapter 26Ores, slag and ashManufacture from materials of anyheading, except that of the productexMineral fuels, mineral oils andManufacture from materials of anyChapter 27products of their distillation;heading, except that of the productbituminous substances; mineralwaxes; except for:ex 2707Oils in which the weight of theOperations of refining and/or one oraromatic constituents exceeds thatmore specific process(es)
(1)of the non-aromatic constituents,orbeing oils similar to mineral oilsOther operations in which all theobtained by distillation of highmaterials used are classified withintemperature coal tar, of which morea heading other than that of thethan 65 % by volume distils at aproduct. However, materials of thetemperature of up to 250 °Csame heading as the product may be(including mixtures of petroleumused, provided that their total valuespirit and benzole), for use as powerdoes not exceed 50 % of theor heating fuelsex-works price of the productex 2709Crude oils obtained from bituminousDestructive distillation of bituminousmineralsmaterials2710Petroleum oils and oils obtainedOperations of refining and/or one orfrom bituminous materials, other thanmore specific process(es)
(2)crude; preparations not elsewhereorspecified or included, containingOther operations in which all theby weight 70 % or more ofmaterials used are classified within apetroleum oils or of oils obtainedheading other than that of thefrom bituminous materials, theseproduct. However, materials of theoils being the basic constituents ofsame heading as the product may bethe preparations; waste oilsused, provided that their total valuedoes not exceed 50 % of theex-works price of the product2711Petroleum gases and other gaseousOperations of refining and/or one orhydrocarbonsmore specific process(es)
(2)orOther operations in which all thematerials used are classified withina heading other than that of the product. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the product2712Petroleum jelly; paraffin wax,Operations of refining and/or one ormicrocrystalline petroleum wax,more specific process(es)
(2)slack wax, ozokerite, lignite wax,orpeat wax, other mineral waxes,Other operations in which all theand similar products obtained bymaterials used are classified withinsynthesis or by other processes,a heading other than that of thewhether or not colouredproduct. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the product2713Petroleum coke, petroleum bitumenOperations of refining and/or one orand other residues of petroleum oilsmore specific process(es)
(1)or of oils obtained from bituminousormaterialsOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the product2714Bitumen and asphalt, natural;Operations of refining and/or one orbituminous or oil shale and tar sands;more specific process(es)
(1)asphaltites and asphaltic rocksorOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the product2715Bituminous mixtures based onOperations of refining and/or one ornatural asphalt, on natural bitumen,more specific process(es)
(1)on petroleum bitumen, on mineralortar or on mineral tar pitch (forOther operations in which all theexample, bituminous mastics,materials used are classified withincut-backs)a heading other than that of theproduct. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the productexInorganic chemicals; organic orManufacture from materials of anyManufacture inChapter 28inorganic compounds of preciousheading, except that of the product.which the value ofmetals, of rare-earth metals, ofHowever, materials of the sameall the materialsradioactive elements or of isotopes;heading as the product may beused does notexcept for:used, provided that their totalexceed 40 % ofvalue does not exceed 20 % ofthe ex-works pricethe ex-works price of the productof the productex 2805"Mischmetall"Manufacture by electrolytic orthermal treatment in which thevalue of all the materials useddoes not exceed 50 % of theex-works price of the productex 2811Sulphur trioxideManufacture from sulphur dioxideManufacture inwhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the productex 2833Aluminium sulphateManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the productex 2840Sodium perborateManufacture from disodiumManufacture intetraborate pentahydratewhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the productexOrganic chemicals; except for:Manufacture from materials ofManufacture inChapter 29any heading, except that of thewhich the value ofproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productex 2901Acyclic hydrocarbons for use asOperations of refining and/or one orpower or heating fuelsmore specific process(es)
(1)orOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of thesame heading as the product may beused, provided that their total valuedoes not exceed 50 % of theex-works price of the productex 2902Cyclanes and cyclenes (other thanOperations of refining and/or one orazulenes), benzene, toluene, xylenes,more specific process(es)
(1)for use as power or heating fuelsorOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of thesame heading as the product maybe used, provided that their totalvalue does not exceed 50 % of theex-works price of the productex 2905Metal alcoholates of alcohols of thisManufacture from materials of anyManufacture inheading and of ethanolheading, including other materialswhich the value ofof heading 2905. However, metalall the materialsalcoholates of this heading mayused does notbe used, provided that their totalexceed 40 % ofvalue does not exceed 20 % ofthe ex-works pricethe ex-works price of the productof the product2915Saturated acyclic monocarboxylicManufacture from materials of anyManufacture inacids and their anhydrides, halides,heading. However, the value of allwhich the value ofperoxides and peroxyacids; theirthe materials of headings 2915all the materialshalogenated, sulphonated, nitrated orand 2916 used shall not exceedused does notnitrosated derivatives20 % of the ex-works price ofexceed 40 % ofthe productthe ex-works priceof the productex 2932- Internal ethers and their halogenated,Manufacture from materials ofManufacture insulphonated, nitrated or nitrosatedany heading. However, the valuewhich the value ofderivativesof all the materials of headingall the materials2909 used shall not exceed 20 %used does notof the ex-works price of theexceed 40 % ofproductthe ex-works priceof the product- Cyclic acetals and internalManufacture from materials ofManufacture inhemiacetals and their halogenated,any headingwhich the value ofsulphonated, nitrated or nitrosatedall the materialsderivativesused does notexceed 40 % ofthe ex-works priceof the product2933Heterocyclic compounds withManufacture from materials ofManufacture innitrogen hetero-atom(
  1. s)onlyany heading. However, the valuewhich the value ofof all the materials of headingsall the materials2932 and 2933 used shall notused does notexceed 20 % of the ex-worksexceed 40 % ofprice of the productthe ex-works priceof the product2934Nucleic acids and their salts, whetherManufacture from materials ofManufacture inor not chemically defined; otherany heading. However, the valuewhich the value ofheterocyclic compoundsof all the materials of headingsall the materials2932, 2933 and 2934 usedused does notshall not exceed 20 % of theexceed 40 % ofex-works price of the productthe ex-works priceof the productex 2939Concentrates of poppy strawManufacture in which the valuecontaining not less than 50 % byof all the materials used does notweight of alkaloidsexceed 50 % of the ex-worksprice of the productexPharmaceutical products; except for:Manufacture from materials of anyChapter 30heading, except that of theproduct. However, materials of thesame heading as the product maybe used, provided that their totalvalue does not exceed 20 % ofthe ex-works price of the product3002Human blood; animal bloodprepared for therapeutic, prophylacticor diagnostic uses; antisera and otherblood fractions and modifiedimmunological products, whether ornot obtained by means ofbiotechnological processes; vaccines,toxins, cultures of micro-organisms(excluding yeasts) and similar products:- Products consisting of two orManufacture from materials of anymore constituents which have beenheading, including other materials ofmixed together for therapeutic orheading 3002. However, materialsprophylactic uses or unmixedof the same description as the productproducts for these uses, put up inmay be used, provided that their totalmeasured doses or in forms orvalue does not exceed 20 % of thepackings for retail saleex-works price of the product- Other— Human bloodManufacture from materials of anyheading, including other materials ofheading 3002. However, materialsof the same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product— Animal blood prepared forManufacture from materials of anytherapeutic or prophylactic usesheading, including other materials ofheading 3002. However, materials ofthe same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product— Blood fractions other than antisera,Manufacture from materials of anyhaemoglobin, blood globulins andheading, including other materials ofserum globulinsheading 3002. However, materials ofthe same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product— Haemoglobin, blood globulins andManufacture from materials of anyserum globulinsheading, including other materials ofheading 3002. However, materials ofthe same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product— OtherManufacture from materials of anyheading, including other materials ofheading 3002. However, materials ofthe same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product3003Medicaments (excluding goods ofand 3004heading 3002, 3005 or 3006):- Obtained from amikacin ofManufacture from materials of anyheading 2941heading, except that of the product.However, materials of headings 3003and 3004 may be used, provided thattheir total value does not exceed 20 %of the ex-works price of the product- OtherManufacture:- from materials of any heading,except that of the product. However,materials of headings 3003 and 3004may be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the productex 3006Waste pharmaceuticals specified inThe origin of the product in itsnote 4(
  2. k)to this Chapteroriginal classification shall beretainedexFertilizers; except for:Manufacture from materials of anyManufacture in Chapter 31heading, except that of thewhich the value ofproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productex 3105Mineral or chemical fertilizersManufacture:Manufacture incontaining two or three of the- from materials of any heading,which the value offertilizing elements nitrogen,except that of the product.all the materialsphosphorous and potassium; otherHowever, materials of the sameused does notfertilizers; goods of this chapter, inheading as the product may beexceed 40 % oftablets or similar forms or inused, provided that their totalthe ex-works pricepackages of a gross weight notvalue does not exceed 20 % of theof the productexceeding 10 kg, except for:ex-works price of the product, and- sodium nitrate- in which the value of all the- calcium cyanamidematerials used does not exceed- potassium sulphate50 % of the ex-works price of- magnesium potassium sulphatethe productexTanning or dyeing extracts; tanninsManufacture from materials of anyManufacture inChapter 32and their derivatives; dyes, pigmentsheading, except that of thewhich the value ofand other colouring matter; paintsproduct. However, materials ofall the materialsand varnishes; putty and otherthe same heading as theused does notmastics; inks; except for:product may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productex 3201Tannins and their salts, ethers,Manufacture from tanningManufacture inesters and other derivativesextracts of vegetable originwhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the product3205Colour lakes; preparations asManufacture from materials ofManufacture inspecified in note 3 to this chapterany heading, except headingswhich the value ofbased on colour lakes
(3)3203, 3204 and 3205.all the materialsHowever, materials of headingused does not3205 may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productexEssential oils and resinoids;Manufacture from materials ofManufacture inChapter 33perfumery, cosmetic or toiletany heading, except that of thewhich the value ofpreparations; except for:product. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the product3301Essential oils (terpeneless or not),Manufacture from materials ofManufacture inincluding concretes and absolutes;any heading, including materialswhich the value ofresinoids; extracted oleoresins;of a different "group"
(4)in thisall the materialsconcentrates of essential oils in fats,heading. However, materials ofused does notin fixed oils, in waxes or the like,the same group as the productexceed 40 % ofobtained by enfleurage ormay be used, provided that theirthe ex-works pricemaceration; terpenic by-products oftotal value does not exceed 20 %of the productthe deterpenation of essential oils;of the ex-works price of theaqueous distillates and aqueousproductsolutions of essential oilsexSoap, organic surface-active agents,Manufacture from materials ofManufacture inChapter 34washing preparations, lubricatingany heading, except that of thewhich the value ofpreparations, artificial waxes,product. However, materials ofall the materialsprepared waxes, polishing orthe same heading as theused does notscouring preparations, candles andproduct may be used, providedexceed 40 % ofsimilar articles, modelling pastes,that their total value does notthe ex-works price"dental waxes" and dentalexceed 20 % of the ex-worksof the productpreparations with a basis ofprice of the productplaster; except for:ex 3403Lubricating preparations containingOperations of refining and/or oneless than 70 % by weight ofor more specific process(es)
(1)petroleum oils or oils obtained fromorbituminous mineralsOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of thesame heading as the product maybe used, provided that their totalvalue does not exceed 50 % ofthe ex-works price of the product3404Artificial waxes and prepared waxes:- With a basis of paraffin,Manufacture from materials of anypetroleum waxes, waxes obtainedheading, except that of the product.from bituminous minerals, slackHowever, materials of the samewax or scale waxheading as the product may beused, provided that their totalvalue does not exceed 50 % ofthe ex-works price of the product- OtherManufacture from materials ofManufacture inany heading, except:which the value of- hydrogenated oils having theall the materialscharacter of waxes of headingused does not1516,exceed 40 % of- fatty acids not chemicallythe ex-works pricedefined or industrial fatty alcoholsof the producthaving the character of waxes ofheading 3823, and- materials of heading 3404However, these materials maybe used, provided that their totalvalue does not exceed 20 % ofthe ex-works price of the productexAlbuminoidal substances; modifiedManufacture from materials ofManufacture inChapter 35starches; glues; enzymes; except for:any heading, except that of thewhich the value ofproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the product3505Dextrins and other modified starches(for example, pregelatinised oresterified starches); glues based onstarches, or on dextrins or othermodified starches:- Starch ethers and estersManufacture from materials ofManufacture inany heading, including otherwhich the value ofmaterials of heading 3505all the materialsused does notexceed 40 % ofthe ex-works priceof the product- OtherManufacture from materials ofManufacture inany heading, except those ofwhich the value ofheading 1108all the materialsused does notexceed 40 % ofthe ex-works priceof the productex 3507Prepared enzymes not elsewhereManufacture in which the valuespecified or includedof all the materials used does notexceed 50 % of the ex-worksprice of the productChapter 36Explosives; pyrotechnic products;Manufacture from materials ofManufacture inmatches; pyrophoric alloys; certainany heading, except that of thewhich the value ofcombustible preparationsproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productexPhotographic or cinematographicManufacture from materials ofManufacture inChapter 37goods; except for:any heading, except that of thewhich the value ofproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the product3701Photographic plates and film in theflat, sensitised, unexposed, of anymaterial other than paper, paperboardor textiles; instant print film in the flat,sensitised, unexposed, whether ornot in packs:- Instant print film for colourManufacture from materials ofManufacture inphotography, in packsany heading, except those ofwhich the value ofheadings 3701 and 3702.all the materialsHowever, materials of headingused does not3702 may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 30 % of the ex-worksof the productprice of the product- OtherManufacture from materials ofManufacture inany heading, except those ofwhich the value ofheadings 3701 and 3702.all the materialsHowever, materials of headingsused does not3701 and 3702 may be used,exceed 40 % ofprovided that their total valuethe ex-works pricedoes not exceed 20 % of theof the productex-works price of the product3702Photographic film in rolls, sensitised,Manufacture from materials ofManufacture inunexposed, of any material otherany heading, except those ofwhich the value ofthan paper, paperboard or textiles;headings 3701 and 3702all the materialsinstant print film in rolls, sensitised,used does notunexposedexceed 40 % ofthe ex-works priceof the product3704Photographic plates, film paper,Manufacture from materials ofManufacture inpaperboard and textiles, exposed butany heading, except those ofwhich the value ofnot developedheadings 3701 to 3704all the materialsused does notexceed 40 % ofthe ex-works priceof the productexMiscellaneous chemical products;Manufacture from materials ofManufacture inChapter 38except for:any heading, except that of thewhich the value ofproduct. However, materials ofall the materialsthe same heading as theused does notproduct may be used, providedexceed 40 % ofthat their total value does notthe ex-works priceexceed 20 % of the ex-worksof the productprice of the productex 3801- Colloidal graphite in suspension inManufacture in which the valueoil and semi-colloidal graphite;of all the materials used does notcarbonaceous pastes for electrodesexceed 50 % of the ex-worksprice of the product- Graphite in paste form, being aManufacture in which the valueManufacture inmixture of more than 30 % byof all the materials of headingwhich the value ofweight of graphite with mineral oils3403 used does not exceedall the materials20 % of the ex-works price ofused does notthe productexceed 40 % ofthe ex-works priceof the productex 3803Refined tall oilRefining of crude tall oilManufacture inwhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the productex 3805Spirits of sulphate turpentine, purifiedPurification by distillation orManufacture inrefining of raw spirits ofwhich the value ofsulphate turpentineall the materialsused does notexceed 40 % ofthe ex-works priceof the productex 3806Ester gumsManufacture from resin acidsManufacture inwhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the productex 3807Wood pitch (wood tar pitch)Distillation of wood tarManufacture inwhich the value ofall the materialsused does notexceed 40 % ofthe ex-works priceof the product3808Insecticides, rodenticides,Manufacture in which the valuefungicides, herbicides,of all the materials used doesanti-sprouting products andnot exceed 50 % of theplant-growth regulators,ex-works price of the productsdisinfectants and similar products,put up in forms or packings forretail sale or as preparations orarticles (for example, sulphur-treatedbands, wicks and candles, and fly-papers)3809Finishing agents, dye carriers toManufacture in which the valueaccelerate the dyeing or fixing ofof all the materials used doesdyestuffs and other products andnot exceed 50 % of thepreparations (for example, dressingsex-works price of the productsand mordants), of a kind used in thetextile, paper, leather or like industries,not elsewhere specified or included3810Pickling preparations for metalManufacture in which the valuesurfaces; fluxes and other auxiliaryof all the materials used does preparations for soldering, brazing ornot exceed 50 % of thewelding; soldering, brazing orex-works price of the productswelding powders and pastesconsisting of metal and othermaterials; preparations of a kindused as cores or coatings forwelding electrodes or rods3811Anti-knock preparations, oxidationinhibitors, gum inhibitors, viscosityimprovers, anti-corrosive preparationsand other prepared additives, formineral oils (including gasoline) or forother liquids used for the samepurposes as mineral oils:- Prepared additives forManufacture in which the value oflubricating oil, containing petroleumall the materials of heading 3811oils or oils obtained fromused does not exceed 50 % of thebituminous mineralsex-works price of the product- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the product3812Prepared rubber accelerators;Manufacture in which the valuecompound plasticisers for rubber orof all the materials used does notplastics, not elsewhere specified orexceed 50 % of the ex-worksincluded; anti-oxidizing preparationsprice of the productand other compound stabilizers forrubber or plastics3813Preparations and charges forManufacture in which the valuefire-extinguishers; chargedof all the materials used does notfire-extinguishing grenadesexceed 50 % of the ex-worksprice of the product3814Organic composite solvents andManufacture in which the valuethinners, not elsewhere specified orof all the materials used does notincluded; prepared paint or varnishexceed 50 % of the ex-worksremoversprice of the product3818Chemical elements doped for use inManufacture in which the valueelectronics, in the form of discs,of all the materials used does notwafers or similar forms; chemicalexceed 50 % of the ex-workscompounds doped for use in electronicsprice of the product3819Hydraulic brake fluids and otherManufacture in which the valueprepared liquids for hydraulicof all the materials used does nottransmission, not containing orexceed 50 % of the ex-workscontaining less than 70 % byprice of the productweight of petroleum oils or oilsobtained from bituminous minerals3820Anti-freezing preparations andManufacture in which the valueprepared de-icing fluidsof all the materials used does notexceed 50 % of the ex-worksprice of the product3822Diagnostic or laboratory reagents onManufacture in which the valuea backing, prepared diagnostic orof all the materials used does notlaboratory reagents whether or notexceed 50 % of the ex-workson a backing, other than those ofprice of the productheading 3002 or 3006; certifiedreference materials3823Industrial monocarboxylic fatty acids;acid oils from refining; industrialfatty alcohols:- Industrial monocarboxylic fattyManufacture from materials of anyacids, acid oils from refiningheading, except that of the product- Industrial fatty alcoholsManufacture from materials of anyheading, including other materialsof heading 38233824Prepared binders for foundry mouldsor cores; chemical products andpreparations of the chemical or alliedindustries (including those consistingof mixtures of natural products), notelsewhere specified or included:- The following of this heading:Manufacture from materials ofManufacture in— Prepared binders for foundryany heading, except that of thewhich the value ofmoulds or cores based on naturalproduct. However, materials ofall the materialsresinous productsthe same heading as theused does not— Naphthenic acids, theirproduct may be used, providedexceed 40 % ofwater-insoluble salts and their estersthat their total value does notthe ex-works price— Sorbitol other than that ofexceed 20 % of the ex-worksof the productheading 2905price of the product— Petroleum sulphonates, excludingpetroleum sulphonates of alkali metals,of ammonium or of ethanolamines;thiophenated sulphonic acids of oilsobtained from bituminous minerals,and their salts— Ion exchangers— Getters for vacuum tubes— Alkaline iron oxide for thepurification of gas— Ammoniacal gas liquors and spentoxide produced in coal gas purification— Sulphonaphthenic acids, theirwater-insoluble salts and their esters— Fusel oil and Dippel's oil— Mixtures of salts having differentanions— Copying pastes with a basis ofgelatin, whether or not on a paper ortextile backing- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the product3901 toPlastics in primary forms, waste,3915parings and scrap, of plastic; exceptfor headings ex 3907 and 3912 forwhich the rules are set out below:- Addition homopolymerisationManufacture in which:Manufacture inproducts in which a single monomer- the value of all the materialswhich the value ofcontributes more than 99 % byused does not exceed 50 % ofall the materialsweight to the total polymer contentthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, the valuethe ex-works priceof all the materials of Chapter 39of the productused does not exceed 20 % ofthe ex-works price of the product
(5)- OtherManufacture in which the valueManufacture inof all the materials of Chapterwhich the value of39 used does not exceed 20 %all the materialsof the ex-works price of theused does notproduct
(5)exceed 25 % ofthe ex-works priceof the productex 3907- Copolymer, made fromManufacture from materials of anypolycarbonate and acrylonitrile-heading, except that of the product.butadiene-styrene copolymer (ABS)However, materials of the sameheading as the product may beused, provided that their totalvalue does not exceed 50 % of theex-works price of the product
(5)- PolyesterManufacture in which the value ofall the materials of Chapter 39 useddoes not exceed 20 % of theex-works price of the product and/ormanufacture from polycarbonateof tetrabromo-(bisphenol A)3912Cellulose and its chemicalManufacture in which the value ofderivatives, not elsewhere specifiedall the materials of the sameor included, in primary formsheading as the product used doesnot exceed 20 % of the ex-worksprice of the product3916 toSemi-manufactures and articles of3921plastics; except for headings ex 3916,ex 3917, ex 3920 and ex 3921, forwhich the rules are set out below:- Flat products, further worked thanManufacture in which the valueManufacture inonly surface-worked or cut intoof all the materials of Chapterwhich the value offorms other than rectangular39 used does not exceed 50 %all the materials(including square); other products,of the ex-works price of theused does notfurther worked than onlyproductexceed 25 % ofsurface-workedthe ex-works priceof the product- Other:— Addition homopolymerisationManufacture in which:Manufacture inproducts in which a single- the value of all the materialswhich the value ofmonomer contributes more thanused does not exceed 50 % ofall the materials99 % by weight to the totalthe ex-works price of theused does notpolymer contentproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productChapter 39 used does notexceed 20 % of the ex-worksprice of the product
(5)— OtherManufacture in which the valueManufacture inof all the materials of Chapterwhich the value of39 used does not exceed 20 %all the materialsof the ex-works price of theused does notproduct
(5)exceed 25 % ofthe ex-works priceof the productex 3916Profile shapes and tubesManufacture in which:Manufacture inand- the value of all the materialswhich the value ofex 3917used does not exceed 50 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 20 % ofthe ex-works price of the productex 3920- Ionomer sheet or filmManufacture from a thermoplasticManufacture inpartial salt which is a copolymerwhich the value ofof ethylene and metacrylic acidall the materialspartly neutralised with metalused does notions, mainly zinc and sodiumexceed 25 % ofthe ex-works priceof the product- Sheets of regenerated cellulose,Manufacture in which the valuepolyamides or polyethyleneof all the materials of the sameheading as the product useddoes not exceed 20 % of theex-works price of the productex 3921Foils of plastic, metallisedManufacture from highly-Manufacture intransparent polyester-foils withwhich the value ofa thickness of less than 23all the materialsmicron
(6)used does notexceed 25 % ofthe ex-works priceof the product3922 toArticles of plasticsManufacture in which the value3926of all the materials used does notexceed 50 % of the ex-worksprice of the productexRubber and articles thereof;Manufacture from materials of anyChapter 40except for:heading, except that of the productex 4001Laminated slabs of crepe rubber forLamination of sheets of naturalshoesrubber4005Compounded rubber, unvulcanised,Manufacture in which the value ofin primary forms or in plates,all the materials used, exceptsheets or stripnatural rubber, does not exceed50 % of the ex-works price ofthe product4012Retreaded or used pneumatic tyresof rubber; solid or cushion tyres, tyretreads and tyre flaps, of rubber:- Retreaded pneumatic, solid orRetreading of used tyrescushion tyres, of rubber- OtherManufacture from materials of anyheading, except those of headings4011 and 4012ex 4017Articles of hard rubberManufacture from hard rubberexRaw hides and skins (other thanManufacture from materials of anyChapter 41furskins) and leather; except for:heading, except that of the productex 4102Raw skins of sheep or lambs,Removal of wool from sheep orwithout wool onlamb skins, with wool on4104 toTanned or crust hides and skins,Retanning of pre-tanned leather4106without wool or hair on, whether orornot split, but not further preparedManufacture from materials of anyheading, except that of the product4107,Leather further prepared afterManufacture from materials of any4112 andtanning or crusting, includingheading, except headings 41044113parchment-dressed leather, withoutto 4113wool or hair on, whether or not split,other than leather of heading 4114ex 4114Patent leather and patent laminatedManufacture from materials ofleather; metallised leatherheadings 4104 to 4106, providedthat their total value does notexceed 50 % of the ex-worksprice of the productChapter 42Articles of leather; saddlery andManufacture from materials of anyharness; travel goods, handbags andheading, except that of the productsimilar containers; articles of animalgut (other than silk worm gut)exFurskins and artificial fur;Manufacture from materials of anyChapter 43manufactures thereof; except for:heading, except that of the productex 4302Tanned or dressed furskins, assembled:- Plates, crosses and similar formsBleaching or dyeing, in addition tocutting and assembly of non-assembled tanned or dressed furskins- OtherManufacture from non-assembled,tanned or dressed furskins4303Articles of apparel, clothingManufacture from non-assembledaccessories and other articles oftanned or dressed furskins offurskinheading 4302exWood and articles of wood; woodManufacture from materials of anyChapter 44charcoal; except for:heading, except that of the productex 4403Wood roughly squaredManufacture from wood in therough, whether or not stripped ofits bark or merely roughed downex 4407Wood sawn or chipped lengthwise,Planing, sanding or end-jointingsliced or peeled, of a thicknessexceeding 6 mm, planed, sanded orend-jointedex 4408Sheets for veneering (including thoseSplicing, planing, sanding orobtained by slicing laminated wood)end-jointingand for plywood, of a thickness notexceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced orpeeled of a thickness not exceeding6 mm, planed, sanded or end-jointedex 4409Wood continuously shaped along anyof its edges, ends or faces, whetheror not planed, sanded or end-jointed:- Sanded or end-jointedSanding or end-jointing- Beadings and mouldingsBeading or mouldingex 4410 toBeadings and mouldings, includingBeading or mouldingex 4413moulded skirting and other mouldedboardsex 4415Packing cases, boxes, crates, drumsManufacture from boards not cutand similar packings, of woodto sizeex 4416Casks, barrels, vats, tubs and otherManufacture from riven staves, notcoopers' products and parts thereof,further worked than sawn on theof woodtwo principal surfacesex 4418- Builders' joinery and carpentry of woodManufacture from materials of anyheading, except that of the product.However, cellular wood panels,shingles and shakes may be used- Beadings and mouldingsBeading or mouldingMatch splints; wooden pegs or pinsManufacture from wood of anyfor footwearheading, except drawn wood ofheading 4409exCork and articles of cork; except for:Manufacture from materials of anyChapter 45heading, except that of the product4503Articles of natural corkManufacture from cork of heading 4501Chapter 46Manufact

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