Par Latvijas Republikas un Eiropas brīvās tirdzniecības asociācijas valstu līguma Apvienotās komitejas lēmumu nr.1/2001 "Grozījumi B protokolā"

(1), products shall be considered as originating in an EFTA State if such products are obtained there, incorporating materials originating in Latvia, Iceland, Norway, Switzerland (including Liechtenstein)2, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between the EFTA States and either the European Community or each of these countries, provided that the working or processing carried out in the EFTA State concerned goes beyond the operations referred to in Article

1. It shall not be necessary that such materials have undergone sufficient working or processing.
2. Where the working or processing carried out in an EFTA State does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the EFTA State concerned only where the value added there is greater than the value of the materials used originating either in the European Community or in any one of the other countries referred to in paragraph
3. If this is not so, the product obtained shall be considered as originating either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in the EFTA State concerned.
4. Products, originating either in the European Community or in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the EFTA State concerned, retain their origin if exported into either the European Community or one of these countries.
5. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.Article 4Cumulation in Latvia
6. Without prejudice to the provisions of Article 2

(2), products shall be considered as originating in Latvia if such products are obtained there, incorporating materials originating in Iceland, Norway, Switzerland (including Liechtenstein)2, Latvia, Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania, Slovenia, Estonia, Lithuania, Turkey, or the European Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Latvia and either the European Community or each of thesecountries, 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 either in the European Community or 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 either in the European Community or in the country which accounts for the highest value of originating materials used in the manufacture in Latvia.3. Products, originating either in the European Community or 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 either the European Community or 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 an EFTA State or Latvia:(

1. a)mineral products extracted from their soil or from their seabed;(
2. b)vegetable products harvested there;(
3. c)live animals born and raised there;(
4. d)products from live animals raised there;(
5. e)products obtained by hunting or fishing conducted there;(
6. f)products of sea fishing and other products taken from the sea outside the territorial waters of the State Parties by their vessels;(
7. g)products made aboard their factory ships exclusively from products referred to in (f);(
8. h)used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;(
9. i)waste and scrap resulting from manufacturing operations conducted there;(
10. j)products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;(
11. k)goods produced there exclusively from the products specified in (
12. a)to (j).2. The terms "their vessels" and "their factory ships" in paragraph 1(
13. f)and (
14. g)shall apply only to vessels and factory ships:(
15. a)which are registered or recorded in an EFTA State or in Latvia;(
16. b)which sail under the flag of an EFTA State or of Latvia;(
17. c)which are owned to an extent of at least 50 per cent by nationals of EFTA States or of Latvia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EFTA States or of Latvia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;(
18. d)of which the master and officers are nationals of EFTA States or of Latvia; and(
19. e)of which at least 75 per cent of the crew are nationals of EFTA States or of Latvia.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:(
20. a)their total value does not exceed 10 per cent of the ex-works price of the product;(
21. b)any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.Article 7Insufficient working or processing1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:(
22. a)preserving operations to ensure that the products remain in good condition during transport and storage;(
23. b)breaking-up and assembly of packages;(
24. c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;(
25. d)ironing or pressing of textiles;(
26. e)simple painting and polishing operations;(
27. f)husking, partial or total bleaching, polishing, and glazing of cereals and rice;(
28. g)operations to colour sugar or form sugar lumps;(
29. h)peeling, stoning and shelling, of fruits, nuts and vegetables;(
30. i)sharpening, simple grinding or simple cutting;(
31. j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);(
32. k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;(
33. l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;(
34. m)simple mixing of products, whether or not of different kinds;(
35. n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;(
36. o)a combination of two or more operations specified in (
37. a)to (n);(
38. p)slaughter of animals.2. All operations carried out either in an EFTA State or Latvia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.Article 8Unit of qualification1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.It follows that:(
39. a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;(
40. b)when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.Article 9Accessories, spare parts and toolsAccessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.Article 10SetsSets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.Article 11Neutral elementsIn order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:(
41. a)energy and fuel;(
42. b)plant and equipment;(
43. c)machines and tools;(
44. d)goods which do not enter and which are not intended to enter into the final composition of the product. TITLE IIITERRITORIAL REQUIREMENTSArticle 12Principle of territoriality1. Except as provided for in Article 2

(1)(c), 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 an EFTA State or Latvia.2. Except as provided for in Articles 3 and 4, where originating goods exported from an EFTA State or Latvia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:(

1. a)the returning goods are the same as those exported; and(
2. 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 an EFTA State or Latvia on materials exported from an EFTA State or Latvia and subsequently reimported there, provided:(
3. a)the said materials are wholly obtained in an EFTA State or Latvia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and(
4. b)it can be demonstrated to the satisfaction of the customs authorities that:(
5. i)the reimported goods have been obtained by working or processing the exported materials; and(
6. ii)the total added value acquired outside the EFTA State concerned or Latvia 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 an EFTA State or Latvia. 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 State Party concerned, taken together with the total added value acquired outside the EFTA State concerned or Latvia 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 EFTA State concerned or Latvia, 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 an EFTA State or Latvia 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 State Parties or through the territories of the other countries or the European Community as 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 the State Parties.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 outside the State Parties or the other countries or the European Community as referred to in Articles 3 and 4 and sold after the exhibition for importation into an EFTA State or Latvia 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 an EFTA State or Latvia 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 an EFTA State or Latvia;(
8. c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and(
9. d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. TITLE IVDRAWBACK OR EXEMPTIONArticle 15Prohibition of drawback of, or exemption from, customs duties1. Non-originating materials used in the manufacture of products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in an EFTA State or Latvia 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 an EFTA State or Latvia 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 an EFTA State shall, on importation into Latvia and products originating in Latvia shall, on importation into an EFTA State, benefit from the Agreement upon submission of either:(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or(b) in the cases specified in Article 21

(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

1. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.Article 17Procedure for the issue of a movement certificate EUR.
2. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
3. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the official languages of a State Party, or in English, 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 an EFTA State or Latvia if the products concerned can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as 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: DE "NACHTRÄGLICH AUSGESTELLT" EN "ISSUED RETROSPECTIVELY" FR "DÉLIVRÉ A POSTERIORI" IS "ōTGEFID EFTIR Ė" IT "RILASCIATO A POSTERIORI" LV "IZDOTS PĒC PREČU EKSPORTA" NO "UTSTEDT SENERE". 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:DE "DUPLIKAT"EN "DUPLICATE"FR "DUPLICATA"IS "EFTIRRIT"IT "DUPLICATO"LV "DUBLIKĀTS"NO "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 an EFTA State or Latvia, 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 an EFTA State or Latvia. The replacement movement certificate(
3. s)EUR.1 shall be issued by the customs office under whose control the products are placed.Article 20 aAccounting 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 an EFTA State, in Latvia or in one of the other countries or the European Community as 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, hereafter 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 an EFTA State, in Latvia or in one of the other countries or the European Community as 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 an EFTA State or Latvia where these documents are used in accordance with domestic law;(
3. c)documents proving the working or processing of materials in an EFTA State or Latvia, issued or made out in an EFTA State or Latvia, 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 an EFTA State or Latvia in accordance with this Protocol, or in one of the other countries or the European Community as 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.

1. 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 State Parties shall be notified of the relevant amounts.
2. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent.A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
3. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any of the State Parties. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.TITLE VIARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATIONArticle 31Mutual assistance
4. The customs authorities of the EFTA States and of Latvia shall provide each other, through the EFTA Secretariat, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
5. In order to ensure the proper application of this Protocol, the EFTA States and Latvia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.Article 32Verification of proofs of origin
6. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
7. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
8. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
9. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
10. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an EFTA State, in Latvia or in one of the other countries or the European Community as referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
11. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.Article 33Dispute settlementWhere disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.Article 34PenaltiesPenalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.Article 35Free zones
12. The EFTA States and Latvia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
13. By means of an exemption to the provisions contained in paragraph 1, when products originating in an EFTA State or Latvia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.TITLE VIIFINAL PROVISIONSArticle 36Sub-Committee on customs and origin mattersA Sub-Committee on customs and origin matters shall be set up under the Joint-Committee in accordance with Article 27

(5)of this Agreement to assist it in carrying out its duties and to ensure a continuous information and consulation process between experts.It shall be composed of experts from the State Parties responsible for questions related to customs and origin matters.____________1 Protocol B, with its Annexes, as amended by Joint Committee Decisions No. 1 of 1996 (20 December 1996), No. 1 of 1999 (6 January 1999), No. 3 of 1999 (23 September 1999), No. 1 of 2000 (22 November 2000)2 The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland and is a Contracting Party to the Agreement of 2 May 1992 on the European Economic Area. EUROPEAN FREE TRADE ASSOCIATION LV-D /2001xx xxxx 2001Distribution List B (LV)Draft 01DECISION OF THE JOINT EFTA-LATVIA COMMITTEENo. of 2001(Adopted at the fifth meeting on 29 November 2001)AMENDMENTS TO PROTOCOL BTHE JOINT COMMITTEE,Having regard to Protocol B to the Free Trade Agreement between the EFTA States and Latvia signed on 7 December 1995, hereafter referred to as "this Agreement", concerning the definition of the concept of "originating products" and methods of administrative co-operation, amended by Decisions No. 1 of 1996, Nos. 1 and 3 of 1999 and No. 1 of 2000 of the Joint EFTA-Latvia Committee,Taking the occasion of the H.S. revision 2002 for a formal consolidation and restructuring of the origin protocols in the pan-European framework,Noting that the origin experts of all pan-European Parties endorsed the amendments for a technical point of view,Having regard to Article 31 of the Agreement, empowering the Joint Committee to amend Protocol B to this Agreement,DECIDES:1. Protocol B shall be replaced with the wording set out at Annex to this Decision.2. This Decision shall enter into force on 1 January 2002 provided that Latvia by this date has notified the Depositary that its constitutional requirements for the entry into force of the Decision have been fulfilled. If such notification takes place after 1 January 2002, this Decision shall enter into force on the first day of the month following the notification of the Depositary.3. The Secretary-General of the European Free Trade Association shall deposit the text of this Decision with to the Depositary. ANNEX ITO PROTOCOL BIntroductory notes to the list in Annex IINote 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 has 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 State 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 per cent 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 State Party concerned 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 State Party concerned. 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 that 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 the wool-fibres and fine or coarse animal hair of headings 5101 to 5105, the cotton fibres of headings 5201 to 5203, and the 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, a 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 per cent 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 per cent 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 their total weight does not exceed 10 per cent 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 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 per cent 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 per cent 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 per cent 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 the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation 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 the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation 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 per cent 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 per cent 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 per cent 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, any combination of these operations or like operations, do not confer origin. ANNEX IITO PROTOCOL BList of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating statusThe 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. HSheading NoDescription of productWorking or processing carried out on non-originating materials that confers originating status

(3)or

(4)Chapter 1Live animalsAll the animals of Chapter 1 shall be wholly obtainedChapter 2Meat and edible meat offalManufacture in which all the materials of Chapters 1 and 2 used are wholly obtainedChapter 3Fish and crustaceans,Manufacture in which allmolluscs and otherthe materials of Chapter 3aquatic invertebratesused are wholly obtainedex Chapter 4Dairy produce; birds'Manufacture in which alleggs; natural honey;the materials of Chapter 4edible products of animalused are wholly obtainedorigin, not elsewherespecified or included;except for:0403Buttermilk, curdled milkManufacture in which:and cream, yoghurt, kephir- all the materialsand other fermented orof Chapter 4 used areacidified milk and cream,wholly obtained,whether or not concentrated- all the fruit juiceor containing added sugar(except that of pineapple,or other sweetening matterlime or grapefruit) ofor flavoured or containingheading 2009 used isadded fruit, nuts or cocoaoriginating, and- the value of all the materialsof Chapter 17 used does notexceed 30 % of the ex-worksprice of the productex Chapter 5Products of animal origin,Manufacture in which allnot elsewhere specifiedthe materials of Chapter 5or included; except for:used are wholly obtainedex 0502Prepared pigs', hogs' orCleaning, disinfecting,boars' bristles and hairsorting and straighteningof bristles and hairChapter 6Live trees and other plants;Manufacture in which:bulbs, roots and the like;- all the materials ofcut flowers and ornamentalChapter 6 used arefoliagewholly obtained, and- the value of all the materialsused does not exceed 50 %of the ex-works priceof the productChapter 7Edible vegetables andManufacture in which allcertain roots and tubersthe materials of Chapter 7used are wholly obtainedChapter 8Edible fruit and nuts;Manufacture in which:peel of citrus fruits- all the fruit and nuts usedor melonsare wholly obtained, and- the value of all thematerials of Chapter 17 useddoes not exceed 30 % of thevalue of the ex-works priceof the productex Chapter 9Coffee, tea, matĪ andManufacture in which allspices; except for:the materials of Chapter 9used are wholly obtained0901Coffee, whether or notManufacture from materialsroasted or decaffeinated;of any headingcoffee husks and skins;coffee substitutes containingcoffee in any proportion0902Tea, whether or notManufacture from materialsflavouredof any headingex 0910Mixtures of spicesManufacture from materialsof any headingChapter 10CerealsManufacture in which all thematerials of Chapter 10 usedare wholly obtainedex Chapter 11Products of the millingManufacture in which allindustry; malt; starches;the cereals, edible vegetables,inulin; wheat gluten;roots and tubers of headingexcept for:0714 or fruit used arewholly obtainedex 1106Flour, meal and powderDrying and milling ofof the dried, shelledleguminous vegetablesleguminous vegetablesof heading 0708of heading 0713Chapter 12Oil seeds and oleaginousManufacture in which allfruits; miscellaneous grains,the materials of Chapter 12seeds and fruit; industrialused are wholly obtainedor medicinal plants;straw and fodder1301Lac; natural gums, resins,Manufacture in which thegum-resins and oleoresinsvalue of all the materials(for example, balsams)of heading 1301 used doesnot exceed 50 % of theex-works price of the product1302Vegetable saps andextracts; pectic substances,pectinates and pectates;agar-agar and othermucilages and thickeners,whether or not modified,derived from vegetableproducts:- Mucilages and thickeners,Manufacture from non-modifiedmodified, derived frommucilages and thickenersvegetable products- OtherManufacture in which the valueof all the materials used doesnot exceed 50 % of theex-works price of the productChapter 14Vegetable plaiting materials;Manufacture in which all thevegetable products notmaterials of Chapter 14 usedelsewhere specifiedare wholly obtainedor includedex Chapter 15Animal or vegetable fatsManufacture from materialsand oils and their cleavageof any heading, exceptproducts; prepared ediblethat of the productfats; animal or vegetablewaxes; except for:1501Pig fat (including lard)and poultry fat, other thanthat of heading 0209or 1503:- Fats from bones or wasteManufacture from materialsof any heading, except thoseof heading 0203, 0206 or 0207or bones of heading 0506- OtherManufacture from meat or edibleoffal of swine of heading 0203or 0206 or of meat and edible offalof poultry of heading 02071502Fats of bovine animals,sheep or goats, other thanthose of heading 1503- Fats from bones or wasteManufacture from materialsof any heading, except thoseof heading 0201, 0202, 0204 or0206 or bones of heading 0506-OtherManufacture in which all thematerials of Chapter 2 usedare wholly obtained1504Fats and oils and theirfractions, of fish or marinemammals, whether or notrefined, but notchemically modified:- Solid fractionsManufacture from materials ofany heading, including othermaterials of heading 1504- OtherManufacture in which all thematerials of Chapters 2 and 3used are wholly obtainedex 1505Refined lanolinManufacture from crude woolgrease of heading 15051506Other animal fats and oilsand their fractions, whetheror not refined, but notchemically modified:- Solid fractionsManufacture from materialsof any heading, including othermaterials of heading 1506- OtherManufacture in which all thematerials of Chapter 2 usedare wholly obtained1507 toVegetable oils and their1515fractions:- Soya, ground nut, palm,Manufacture from materialscopra, palm kernel, babassu,of any heading, excepttung and oiticica oil, myrtlethat of the productwax and Japan wax,fractions of jojoba oil andoils for technical or industrialuses other than themanufacture of foodstuffsfor human consumption- Solid fractions, exceptManufacture from other materialsfor that of jojoba oilof headings 1507 to 1515- OtherManufacture in which all thevegetable materials usedare wholly obtained1516Animal or vegetable fatsManufacture in which:and oils and their fractions,- all the materials of Chapter 2partly or whollyused are wholly obtained, andhydrogenated, inter-esterified,- all the vegetable materialsre-esterified or elaidinised,used are wholly obtained.whether or not refined,However, materials of headingsbut not further prepared1507, 1508, 1511 and1513 may be used1517Margarine; edibleManufacture in which:mixtures or preparations- all the materials of Chapters 2of animal or vegetableand 4 used are whollyfats or oils or of fractionsobtained, andof different fats or oils of- all the vegetable materialsthis Chapter, other thanused are wholly obtained.edible fats or oils or theirHowever, materials of headingsfractions of heading 15161507, 1508, 1511 and1513 may be usedChapter 16Preparations of meat,Manufacture:of fish or of crustaceans,- from animals of Chapter 1,molluscs or other aquaticand/orinvertebrates- in which all the materialsof Chapter 3 used are whollyobtainedex Chapter 17Sugars and sugarManufacture from materialsconfectionery; except for:of any heading, except thatof the productex 1701Cane or beet sugar andManufacture in which thechemically pure sucrose,value of all the materialsin solid form, containingof Chapter 17 used does notadded flavouring orexceed 30 % of the ex-workscolouring matterprice of the product1702Other sugars, includingchemically pure lactose,maltose, glucose andfructose, in solid form;sugar syrups not containingadded flavouring orcolouring matter; artificialhoney, whether or notmixed with natural honey;caramel:- Chemically-pureManufacture from materialsmaltose and fructoseof any heading, including othermaterials of heading 1702- Other sugars in solidManufacture in which the value form, containing addedof all the materials of Chapter 17flavouring or colouringused does not exceed 30 %matterof the ex-works price of the product- OtherManufacture in which all thematerials used are originatingex 1703Molasses resulting fromManufacture in whichthe extraction or refiningthe value of all the materialsof sugar, containing addedof Chapter 17 used does notflavouring or colouringexceed 30 % of the ex-worksmatterprice of the product1704Sugar confectioneryManufacture:(including white chocolate),- from materials of any heading,not containing cocoaexcept that of the product, and- in which the value of all thematerials of Chapter 17 useddoes not exceed 30 % of theex-works price of the productChapter 18Cocoa and cocoaManufacture:preparations- 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; foodpreparations of flour, groats,meal, starch or malt extract,not containing cocoa orcontaining less than 40 %by weight of cocoacalculated on a totallydefatted basis, not elsewherespecified or included; foodpreparations of goods ofheadings 0401 to 0404,not containing cocoa orcontaining less than 5 %by weight of cocoacalculated on a totallydefatted basis, not elsewherespecified or included:- Malt extractManufacture from cerealsof Chapter 10- OtherManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 useddoes not exceed 30 % of theex-works price of the product1902Pasta, whether or notcooked or stuffed (withmeat or other substances)or otherwise prepared,such as spaghetti, macaroni,noodles, lasagne, gnocchi,ravioli, cannelloni; couscous,whether or not prepared:- Containing 20 % or lessManufacture in which all theby weight of meat, meatcereals and derivativesoffal, fish, crustaceans(except durum wheat and itsor molluscsderivatives) used are whollyobtained- Containing more thanManufacture in which:20 % by weight of meat,- all the cereals and theirmeat offal, fish, crustaceansderivatives (except durumor molluscswheat and its derivatives)used are wholly obtained, and- all the materials of Chapters 2and 3 used are wholly obtained1903Tapioca and substitutesManufacture from materialstherefor prepared fromof any heading, except potatostarch, in the form of flakes,starch of heading 1108grains, pearls, siftingsor similar forms1904Prepared foods obtainedManufacture:by the swelling or roasting- from materials of any heading,of cereals or cereal productsexcept those of heading 1806,(for example, corn flakes);- in which all the cereals andcereals (other than maizeflour (except durum wheat and(corn)) in grain form or inZea indurata maize, and theirthe form of flakes or otherderivatives) used areworked grains (except flour,wholly obtained, andgroats and meal), pre-cooked- in which the value of all theor otherwise prepared, notmaterials of Chapter 17 usedelsewhere specified or includeddoes not exceed 30 % of theex-works price of the product1905Bread, pastry, cakes,Manufacture from materialsbiscuits and other bakers'of any heading, exceptwares, whether or notthose of Chapter 11containing cocoa;communion wafers, emptycachets of a kind suitablefor pharmaceutical use,sealing wafers, rice paperand similar productsex Chapter 20Preparations of vegetables,Manufacture in which all the fruit,fruit, nuts or other partsnuts or vegetables usedof plants; except for:are wholly obtainedex 2001Yams, sweet potatoesManufacture from materialsand similar edible partsof any heading, exceptof plants containing 5 %that of the productor more by weight of starch,prepared or preserved byvinegar or acetic acidex 2004Potatoes in the form ofManufacture from materialsand ex 2005flour, meal or flakes,of any heading, exceptprepared or preservedthat of the productotherwise than by vinegaror acetic acid2006Vegetables, fruit, nuts,Manufacture in which the valuefruit-peel and other partsof all the materials of Chapter 17of plants, preserved byused does not exceed 30 %sugar (drained, glacĪof the ex-works price of the productor crystallized)2007Jams, fruit jellies,Manufacture:marmalades, fruit or nut- from materials of any heading,purĪe and fruit or nutexcept that of the product, andpastes, obtained by- in which the value of all thecooking, whether or notmaterials of Chapter 17 used doescontaining added sugarnot exceed 30 % of theor other sweetening matterex-works price of the productex 2008- Nuts, not containingManufacture in which the valueadded sugar or spiritsof all the originating nuts andoil seeds of headings 0801, 0802and 1202 to 1207 used exceeds 60 %of the ex-works price of the product- Peanut butter; mixturesManufacture from materials of anybased on cereals; palmheading, except that of the producthearts; maize (corn)- Other except for fruitManufacture:and nuts cooked otherwise- from materials of any heading,than by steaming or boilingexcept that of the product, andin water, not containing- in which the value of alladded sugar, frozenthe materials of Chapter 17 useddoes not exceed 30 % of theex-works price of the product2009Fruit juices (includingManufacture:grape must) and vegetable- from materials of any heading,juices, unfermented andexcept that of the product, andnot containing added spirit,- in which the value of all thewhether or not containingmaterials of Chapter 17 used doesadded sugar or othernot exceed 30 % of thesweetening matterex-works price of the productex Chapter 21Miscellaneous edibleManufacture from materialspreparations; except for:of any heading, except thatof the product2101Extracts, essences andManufacture:concentrates, of coffee,- from materials of any heading,tea or matĪ and preparationsexcept that of the product, andwith a basis of these- in which all the chicoryproducts or with a basisused is wholly obtainedof coffee, tea or matĪ;roasted chicory and otherroasted coffee substitutes,and extracts, essencesand concentrates thereof2103Sauces and preparationstherefor; mixed condimentsand mixed seasonings;mustard flour and mealand prepared mustard:- Sauces and preparationsManufacture from materialstherefor; mixed condimentsof any heading, except thatand mixed seasoningsof the product. However, mustardflour or meal or preparedmustard may be used- Mustard flour and mealManufacture from materialsand prepared mustardof any headingex 2104Soups and broths andManufacture from materialspreparations thereforof any heading, except preparedor preserved vegetables ofheadings 2002 to 20052106Food preparations notManufacture:elsewhere specified- from materials of any heading,or includedexcept 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 productex Chapter 22Beverages, spirits andManufacture:vinegar; except for:- from materials of any heading,except that of the product, and- in which all the grapes or materialsderived from grapes usedare wholly obtained2202Waters, including mineralManufacture:waters and aerated waters,- from materials of any heading,containing added sugar orexcept that of the product,other sweetening matter- in which the value of all theor flavoured, and othermaterials of Chapter 17 usednon-alcoholic beverages,does not exceed 30 % of thenot including fruit orex-works price of the product, andvegetable juices of- in which all the fruit juice usedheading 2009(except that of pineapple, limeor grapefruit) is originating2207Undenatured ethyl alcoholManufacture:of an alcoholic strength- from materials of any heading,by volume of 80 % volexcept heading 2207 or 2208, andor higher; ethyl alcohol a- in which all the grapes or materialsnd other spirits, denatured,derived from grapes used areof any strengthwholly obtained or, if all the othermaterials used are alreadyoriginating, arrack may be usedup to a limit of 5 % by volume2208Undenatured ethyl alcoholManufacture:of an alcoholic strength- from materials of any heading,by volume of less thanexcept heading 220780 % vol; spirits, liqueursor 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 of5 % by volumeex Chapter 23Residues and waste fromManufacture from materials ofthe food industries; preparedany heading, except thatanimal fodder; except for:of the productex 2301Whale meal; flours, mealsManufacture in which all theand pellets of fish or ofmaterials of Chapters 2 andcrustaceans, molluscs or3 used are wholly obtainedother aquatic invertebrates,unfit for human consumptionex 2303Residues from theManufacture in which all themanufacture of starchmaize used is wholly obtainedfrom maize (excludingconcentrated steeping liquors),of a protein content,calculated on the dryproduct, exceeding40 % by weightex 2306Oil cake and other solidManufacture in which all theresidues resulting fromolives used are wholly obtainedthe extraction of olive oil,containing morethan 3 % of olive oil2309Preparations of a kindManufacture in which:used in animal feeding- all the cereals, sugar or molasses,meat or milk used are originating, and- all the materials of Chapter 3used are wholly obtainedex Chapter 24Tobacco andManufacture in which all themanufactured tobaccomaterials of Chapter 24 usedsubstitutes; except for:are wholly obtained2402Cigars, cheroots, cigarillosManufacture in which atand cigarettes, of tobaccoleast 70 % by weight of theor of tobacco substitutesunmanufactured tobacco ortobacco refuse of heading2401 used is originatingex 2403Smoking tobaccoManufacture in which atleast 70 % by weight of theunmanufactured tobacco ortobacco refuse of heading2401 used is originatingex Chapter 25Salt; sulphur; earths andManufacture from materialsstone; plastering materials,of any heading, except thatlime and cement; except for:of the productex 2504Natural crystalline graphite,Enriching of the carbon content,with enriched carbonpurifying and grinding ofcontent, purified and groundcrude crystalline graphiteex 2515Marble, merely cut, byCutting, by sawing or otherwise,sawing or otherwise, intoof marble (even if already sawn)blocks or slabs of aof a thickness exceeding 25 cmrectangular (includingsquare) shape, of athickness notexceeding 25 cmex 2516Granite, porphyry, basalt,Cutting, by sawing or otherwise,sandstone and otherof stone (even if already sawn)monumental or buildingof a thickness exceeding 25 cmstone, merely cut, by sawing or otherwise,into blocks or slabs of arectangular (includingsquare) shape, of athickness notexceeding 25 cmex 2518Calcined dolomiteCalcination of dolomite not calcinedex 2519Crushed naturalManufacture from materialsmagnesium carbonateof any heading, except that(magnesite), inof the product. However,hermetically-sealednatural magnesium carbonatecontainers, and(magnesite) may be usedmagnesium oxide, whetheror not pure, other thanfused magnesia ordead-burned (sintered)magnesiaex 2520Plasters speciallyManufacture in which the valueprepared for dentistryof all the materials used doesnot exceed 50 % of theex-works price of the productex 2524Natural asbestos fibresManufacture from asbestos concentrateex 2525Mica powderGrinding of mica or mica wasteex 2530Earth colours, calcinedCalcination or grindingor powderedof earth coloursChapter 26Ores, slag and ashManufacture from materialsof any heading, except thatof the productex Chapter 27Mineral fuels, mineralManufacture from materials ofoils and products of theirany heading, except thatdistillation; bituminousof the productsubstances; mineralwaxes; except for:ex 2707Oils in which the weightOperations of refining and/orof the aromatic constituentsone or more specificexceeds that of the non-process(es)

(1)aromatic constituents,orbeing oils similar to mineralOther operations in which all theoils obtained by distillationmaterials used are classified withinof high temperature coal tar,a heading other than thatof which more than 65 %of the product. However, materialsby volume distils at aof the same heading as thetemperature of up to 250¼Cproduct may be used, provided(including mixtures ofthat their total value does notpetroleum spirit and benzole),exceed 50 % of the ex-worksfor use as power orprice of the productheating fuelsex 2709Crude oils obtained fromDestructive distillation ofbituminous mineralsbituminous materials2710Petroleum oils and oilsOperations of refining and/orobtained from bituminousone or more specificmaterials, other thanprocess(es)

(2)crude; preparations notorelsewhere specified orOther operations in which allincluded, containing bythe materials used are classifiedweight 70 % or morewithin a heading other thanof petroleum oils or of oilsthat of the product. However,obtained from bituminousmaterials of the same headingmaterials, these oils beingas the product may be used,the basic constituents ofprovided that their total value doesthe preparations; waste oilsnot exceed 50 % of the ex-worksprice of the product2711Petroleum gases andOperations of refining and/orother gaseous hydrocarbonsone or more specific process(es)

(2)orOther 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 product2712Petroleum jelly; paraffinOperations of refining and/orwax, microcrystallineone or more specificpetroleum wax, slack wax,process(es)

(2)ozokerite, lignite wax,orpeat wax, other mineralOther operations in which allwaxes, and similar productsthe materials used are classifiedobtained by synthesis orwithin a heading other thanby other processes,that of the product. However,whether or not colouredmaterials of the same headingas the product may be used,provided that their total valuedoes not exceed 50 % of theex-works price of the product2713Petroleum coke,Operations of refining and/orpetroleum bitumen andone or more specificother residues of petroleumprocess(es)

(1)oils or of oils obtained fromorbituminous materialsOther 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 product2714Bitumen and asphalt,Operations of refining and/ornatural; bituminous orone or more specificoil shale and tar sands;process(es)

(1)asphaltites and asphalticorrocksOther operations in which all thematerials used are classified withina heading other than that of theproduct. However, materials of the sameheading as the product may be used,provided that their total value doesnot exceed 50 % of the ex-worksprice of the product2715Bituminous mixturesOperations of refining and/orbased on naturalone or more specificasphalt, on naturalprocess(es)

(1)bitumen, on petroleumorbitumen, on mineral tarOther operations in which allor on mineral tar pitchthe materials used are classified(for example, bituminouswithin a heading other thanmastics, cut-backs)that of the product. However,materials of the same headingas the product may be used,provided that their total value doesnot exceed 50 % of the ex-worksprice of the productexInorganic chemicals;Manufacture from materials of anyChapter 28organic or inorganicheading, except that of the product.compounds of preciousHowever, materials of the samemetals, of rare-earthheading as the product may bemetals, of radioactiveused, provided that their totalelements or of isotopes;value does not exceed 20 %except for:of the ex-works price of 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 dioxideex 2833Aluminium sulphateManufacture in which the valueof all the materials used doesnot exceed 50 % of the ex-worksprice of the productex 2840Sodium perborateManufacture from disodiumtetraborate pentahydrateexOrganic chemicals;Manufacture from materialsChapter 29except for:of any heading, except that ofthe product. However, materialsof the same heading as the productmay be used, provided that theirtotal value does not exceed 20 %of the ex-works price of the productex 2901Acyclic hydrocarbonsOperations of refining and/orfor use as power orone or more specificheating fuelsprocess(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 maybe used, provided that their totalvalue does not exceed 50 %of the ex-works price of the productex 2902Cyclanes and cyclenesOperations of refining and/or one(other than azulenes),or more specific process(es)

(1)benzene, toluene, xylenes,orfor use as powerOther operations in which all theor heating fuelsmaterials 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 productex 2905Metal alcoholates ofManufacture from materials ofalcohols of this headingany heading, including other materialsand of ethanolof heading

1. However, metalalcoholates of this heading maybe used, provided that their totalvalue does not exceed 20 % ofthe ex-works price of the product2915Saturated acyclicManufacture from materialsmonocarboxylic acidsof any heading. However, theand their anhydrides,value of all the materialshalides, peroxides andof headings 2915 and 2916peroxyacids; theirused shall not exceed 20 % of thehalogenated, sulphonated,ex-works price of the productnitrated or nitrosatedderivativesex 2932- Internal ethers and theirManufacture from materials ofhalogenated, sulphonated,any heading. However, the valuenitrated or nitrosatedof all the materials of headingderivatives2909 used shall not exceed 20 %of the ex-works price of the product- Cyclic acetals and internalManufacture from materialshemiacetals and theirof any headinghalogenated, sulphonated,nitrated or nitrosatedderivatives2933Heterocyclic compoundsManufacture from materials ofwith nitrogen hetero-any heading. However, the valueatom(s) onlyof all the materials of headings2932 and 2933 used shall notexceed 20 % of the ex-worksprice of the product2934Nucleic acids and theirManufacture from materials ofsalts, whether or notany heading. However, the valuechemically defined;of all the materials of headingsother heterocyclic2932, 2933 and 2934 usedcompoundsshall not exceed 20 % of theex-works price of the productex 2939Concentrates of poppyManufacture in which the valuestraw containing not lessof all the materials used doesthan 50 % by weightnot exceed 50 % of theof alkaloidsex-works price of the productexPharmaceutical products;Manufacture from materials ofChapter 30except for:any heading, except that of theproduct. However, materials ofthe same heading as the productmay be used, provided that theirtotal value does not exceed 20 %of the ex-works price of the product3002Human blood; animalblood prepared fortherapeutic, prophylacticor diagnostic uses; antiseraand other blood fractionsand modified immunologicalproducts, whether or notobtained by means ofbiotechnological processes;vaccines, toxins, cultures ofmicro-organisms (excludingyeasts) and similar products:- Products consisting ofManufacture from materials oftwo or more constituentsany heading, including otherwhich have been mixedmaterials of heading 3002.together for therapeuticHowever, materials of the sameor prophylactic uses ordescription as the product mayunmixed products forbe used, provided that their totalthese uses, put up invalue does not exceed 20 % of themeasured doses or inex-works price of the productforms or packings forretail sale- Other— Human bloodManufacture from materials of anyheading, including other materialsof heading
2. 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 preparedManufacture from materials of anyfor therapeutic orheading, including other materialsprophylactic usesof heading
3. However, materialsof the same description as the productmay be used, provided that theirtotal value does not exceed 20 % ofthe ex-works price of the product— Blood fractions otherManufacture from materials ofthan antisera, haemoglobin,any heading, including otherblood globulins andmaterials of heading
4. However,serum globulinsmaterials of the same description asthe product may be used, providedthat their total value does not exceed20 % of the ex-works price of the product— Haemoglobin, bloodManufacture from materials of anyglobulins and serumheading, including other materialsglobulinsof heading
5. 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— OtherManufacture from materials of any heading, including other materialsof heading
6. However, materialsof the same description as the productmay be used, provided that their totalvalue does not exceed 20 % of theex-works price of the product3003Medicaments (excludingand 3004goods of heading 3002,3005 or 3006):- Obtained from amikacinManufacture from materials of anyof heading 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, exceptthat of the product. However, materialsof headings 3003 and 3004 may beused, provided that their total valuedoes not exceed 20 % of the ex-worksprice of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the productex 3006Waste pharmaceuticalsThe origin of the product in itsspecified in note 4(k)original classification shall be retainedto this ChapterexFertilizers; except for:Manufacture from materials of anyChapter 31heading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of theex-works price of the productex 3105Mineral or chemicalManufacture:fertilizers containing- from materials of any heading,two or three of theexcept that of the product.fertilizing elementsHowever, materials of the samenitrogen, phosphorousheading as the product may beand potassium; otherused, provided that their totalfertilizers; goods of thisvalue does not exceed 20 %chapter, in tablets orof the ex-works price of thesimilar forms or inproduct, andpackages of a gross- in which the value of all theweight not exceedingmaterials used does not exceed 50 %10 kg, except for:of the ex-works price of the product- sodium nitrate- calcium cyanamide- potassium sulphate- magnesium potassiumsulphateexTanning or dyeingManufacture from materials ofChapter 32extracts; tannins andany heading, except that of thetheir derivatives; dyes,product. However, materials of thepigments and othersame heading as the product maycolouring matter; paintsbe used, provided that their totaland varnishes; puttyvalue does not exceed 20 % ofand other mastics;the ex-works price of the productinks; except for:ex 3201Tannins and their salts,Manufacture from tanningethers, esters and otherextracts of vegetable originderivatives3205Colour lakes;Manufacture from materialspreparations as specifiedof any heading, except headingsin note 3 to this chapter3203, 3204 and
7. However,based on colour lakes

(3)materials of heading 3205 maybe used, provided that their totalvalue does not exceed 20 %of the ex-works price of the productexEssential oils andManufacture from materials ofChapter 33resinoids; perfumery,any heading, except that of thecosmetic or toiletproduct. However, materialspreparations;of the same heading as theexcept for:product may be used, providedthat their total value does notexceed 20 % of the ex-worksprice of the product3301Essential oilsManufacture from materials(terpeneless or not),of any heading, includingincluding concretes andmaterials of a different "group"

(4)absolutes; resinoids;in this heading. However,extracted oleoresins;materials of the same groupconcentrates of essentialas the product may be used,oils in fats, in fixed oils,provided that their total valuein waxes or the like,does not exceed 20 % of theobtained by enfleurageex-works price of the productor maceration; terpenicby-products of thedeterpenation of essentialoils; aqueous distillatesand aqueous solutionsof essential oilsexSoap, organic surface-Manufacture from materialsChapter 34active agents, washingof any heading, except thatpreparations, lubricatingof the product. However, materialspreparations, artificialof the same heading as thewaxes, prepared waxes,product may be used, providedpolishing or scouringthat their total value does notpreparations, candlesexceed 20 % of the ex-works priceand similar articles,of the productmodelling pastes,"dental waxes" and dentalpreparations with a basisof plaster; except for:ex 3403Lubricating preparationsOperations of refining and/orcontaining less thanone or more specific70 % by weight ofprocess(es)

(1)petroleum oils or oilsorobtained fromOther operations in which all thebituminous mineralsmaterials used are classifiedwithin a heading other thanthat of the product. However,materials of the same headingas the product may be used,provided that their total value doesnot exceed 50 % of the ex-worksprice of the product3404Artificial waxes andprepared waxes:- With a basis of paraffin,Manufacture from materials ofpetroleum waxes, waxesany heading, except that ofobtained from bituminousthe product. However, materialsminerals, slack waxof the same heading as the productor scale waxmay be used, provided that theirtotal value does not exceed 50 %of the ex-works price of the product- OtherManufacture from materialsof any heading, except:- hydrogenated oils having the character- fatty acids not chemically definedor industrial fatty alcohols havingthe character of waxes ofheading 3823, and- materials of heading 3404However, these materials may beused, provided that their total valuedoes not exceed 20 % of theex-works price of the productexAlbuminoidalManufacture from materials of anyChapter 35substances; modifiedheading, except that of the product.starches; glues;However, materials of the sameenzymes; except for:heading as the product may beused, provided that their total valuedoes not exceed 20 % of theex-works price of the product3505Dextrins and otherManufacture from materials ofmodified starches (forany heading, including otherexample, pregelatinisedmaterials of heading 3505or esterified starches);glues based on starches,or on dextrins or othermodified starches:- Starch ethers and esters- OtherManufacture from materialsof any heading, except thoseof heading 1108ex 3507Prepared enzymes notManufacture in which the valueelsewhere specifiedof all the materials used doesor includednot exceed 50 % of theex-works price of the productChapter 36Explosives; pyrotechnicManufacture from materials ofproducts; matches;any heading, except that of thepyrophoric alloys; certainproduct. However, materials ofcombustible preparationsthe same heading as theproduct may be used, providedthat their total value does notexceed 20 % of the ex-worksprice of the productexPhotographic orManufacture from materialsChapter 37cinematographicof any heading, except that ofgoods; except for:the product. However, materialsof the same heading as theproduct may be used, providedthat their total value does notexceed 20 % of the ex-worksprice of the product3701Photographic platesand film in the flat,sensitised, unexposed,of any material otherthan paper, paperboardor textiles; instant printfilm in the flat, sensitised,unexposed, whetheror not in packs:- Instant print film forManufacture from materialscolour photography,of any heading, except thosein packsof headings 3701 and 3702.However, materials of heading3702 may be used, providedthat their total value does notexceed 30 % of the ex-worksprice of the product- OtherManufacture from materials ofany heading, except those ofheadings 3701 and 3702.However, materials of headings3701 and 3702 may be used,provided that their total valuedoes not exceed 20 % of theex-works price of the product3702Photographic film inManufacture from materialsrolls, sensitised,of any heading, except thoseunexposed, of anyof headings 3701 and 3702material other than paper,paperboard or textiles;instant print film in rolls,sensitised, unexposed3704Photographic plates,Manufacture from materialsfilm paper, paperboardof any heading, except thoseand textiles, exposedof headings 3701 to 3704but not developedexMiscellaneous chemicalManufacture from materials ofChapter 38products; except for:any heading, except that of theproduct. However, materials of thesame heading as the product maybe used, provided that their totalvalue does not exceed 20 %of the ex-works price of the productex 3801- Colloidal graphite inManufacture in which the valuesuspension in oil andof all the materials used does notsemi-colloidal graphite;exceed 50 % of the ex-workscarbonaceous pastesprice of the productfor electrodes- Graphite in paste form,Manufacture in which the valuebeing a mixture of moreof all the materials of headingthan 30 % by weight of3403 used does not exceed 20 %graphite with mineral oilsof the ex-works price of the productex 3803Refined tall oilRefining of crude tall oilex 3805Spirits of sulphateturpentine, purifiedPurification by distillation orrefining of raw spirits ofsulphate turpentineex 3806Ester gumsManufacture from resin acidsex 3807Wood pitchDistillation of wood tar(wood tar pitch)3808Insecticides, rodenticides,Manufacture in which the valuefungicides, herbicides,of all the materials used doesanti-sprouting productsnot exceed 50 % of theand plant-growth regulators,ex-works price of the productsdisinfectants and similarproducts, put up in formsor packings for retail saleor as preparations or articles(for example, sulphur-treatedbands, wicks and candles,and fly-papers)3809Finishing agents, dyeManufacture in which the valuecarriers to accelerate theof all the materials used doesdyeing or fixing of dyestuffsnot exceed 50 % of theand other products andex-works price of the productspreparations (for example,dressings and mordants),of a kind used in thetextile, paper, leather orlike industries, notelsewhere specifiedor included3810Pickling preparationsManufacture in which the valuefor metal surfaces; fluxesof all the materials used doesand other auxiliarynot exceed 50 % of thepreparations for soldering,ex-works price of the productsbrazing or welding;soldering, brazing or welding powders andpastes consisting ofmetal and other materials;preparations of a kindused as cores or coatingsfor welding electrodesor rods3811Anti-knock preparations,oxidation inhibitors,gum inhibitors, viscosityimprovers, anti-corrosivepreparations and otherprepared additives, formineral oils (includinggasoline) or for otherliquids used for the samepurposes as mineral oils:- Prepared additives forManufacture in which the valuelubricating oil, containingof all the materials of headingpetroleum oils or oils3811 used does not exceed 50 %obtained fromof the ex-works price of the productbituminous minerals- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-works priceof the product3812Prepared rubberManufacture in which the valueaccelerators; compoundof all the materials used doesplasticisers for rubbernot exceed 50 % of the ex-worksor plastics, not elsewhereprice of the productspecified or included;anti-oxidizing preparationsand other compoundstabilizers for rubberor plastics3813Preparations and chargesManufacture in which the value offor fire-extinguishers;all the materials used does notcharged fire-extinguishingexceed 50 % of the ex-worksgrenadesprice of the product3814Organic compositeManufacture in which the valuesolvents and thinners,of all the materials used does notnot elsewhere specifiedexceed 50 % of the ex-worksor included; preparedprice of the productpaint or varnish removers3818Chemical elementsManufacture in which the valuedoped for use inof all the materials used doeselectronics, in the formnot exceed 50 % of theof discs, wafers or similarex-works price of the productforms; chemicalcompounds doped foruse in electronics3819Hydraulic brake fluidsManufacture in which the valueand other preparedof all the materials used doesliquids for hydraulicnot exceed 50 % of thetransmission, notex-works price of the productcontaining or containingless than 70 % by weightof petroleum oils or oilsobtained frombituminous minerals3820Anti-freezing preparationsManufacture in which the valueand preparedof all the materials used does notde-icing fluidsexceed 50 % of the ex-worksprice of the product3822Diagnostic or laboratoryManufacture in which the valuereagents on a backing,of all the materials used doesprepared diagnostic ornot exceed 50 % of the ex-workslaboratory reagentsprice of the productwhether or not on abacking, other than thoseof heading 3002 or 3006;certified reference materials3823Industrial monocarboxylicfatty acids; acid oils fromrefining; industrialfatty alcohols:- Industrial monocarboxylicManufacture from materials offatty acids, acid oilsany heading, except thatfrom refiningof the product- Industrial fatty alcoholsManufacture from materialsof any heading, includingother materials of heading 38233824Prepared binders forfoundry moulds or cores;chemical products andpreparations of thechemical or alliedindustries (includingthose consisting ofmixtures of naturalproducts), not elsewherespecified or included:- The following ofManufacture from materials of anythis heading:heading, except that of the product.— Prepared binders forHowever, materials of the samefoundry moulds or coresheading as the product may bebased on naturalused, provided that their total valueresinous productsdoes not exceed 20 % of the— Naphthenic acids,ex-works price of the producttheir water-insolublesalts and their esters— Sorbitol other thanthat of heading 2905— Petroleum sulphonates,excluding petroleumsulphonates of alkalimetals, of ammonium orof ethanolamines;thiophenated sulphonicacids of oils obtainedfrom bituminousminerals, and their salts— Ion exchangers— Getters for vacuumtubes— Alkaline iron oxide forthe purification of gas— Ammoniacal gas liquorsand spent oxide producedin coal gas purification— Sulphonaphthenic acids,their water-insolublesalts and their esters— Fusel oil and Dippel's oil— Mixtures of saltshaving different anions— Copying pastes with abasis of gelatin, whetheror not on a paperor textile backing- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-works priceof the product3901Plastics in primaryto 3915forms, waste, paringsand scrap, of plastic;except for headingsex 3907 and 3912 forwhich the rules areset out below:- AdditionManufacture in which:homopolymerisation- the value of all the materialsproducts in which aused does not exceed 50 % of thesingle monomerex-works price of the product, andcontributes more than- within the above limit, the value99 % by weight toof all the materials of Chapter 39the total polymer contentused does not exceed 20 % of theex-works price of the product

(5)- OtherManufacture in which the valueof all the materials of Chapter 39used does not exceed 20 % of theex-works price of the product

(5)ex 3907- Copolymer, made fromManufacture from materials ofpolycarbonate andany heading, except that of theacrylonitrile-butadiene-product. However, materials of thestyrene copolymer (ABS)same heading as the product maybe used, provided that their totalvalue does not exceed 50 % ofthe ex-works price of the product

(5)- PolyesterManufacture in which the valueof all the materials of Chapter 39used does not exceed 20 % of theex-works price of the productand/or manufacture from polycarbonateof tetrabromo-(bisphenol A)3912Cellulose and itsManufacture in which the valuechemical derivatives,of all the materials of the samenot elsewhere specifiedheading as the product used doesor included, innot exceed 20 % of the ex-worksprimary formsprice of the product3916Semi-manufacturesto 3921and articles of plastics;except for headings ex 3916,ex 3917, ex 3920 andex 3921, for which therules are set out below:- Flat products, furtherManufacture in which the valueworked than onlyof all the materials of Chapter 39surface-worked or cut intoused does not exceed 50 % offorms other than rectangularthe ex-works price of the product(including square);other products, furtherworked than onlysurface-worked- Other:— AdditionManufacture in which:homopolymerisation- the value of all the materialsproducts in which aused does not exceed 50 %single monomerof the ex-works price of thecontributes more thanproduct, and99 % by weight to the- within the above limit, the valuetotal polymer contentof all the materials of Chapter 39used does not exceed 20 % ofthe ex-works price of the product

(5)— OtherManufacture in which the valueof all the materials of Chapter 39used does not exceed 20 % of theex-works price of the product

(5)ex 3916Profile shapesManufacture in which:and ex 3917and tubes- the value of all the materialsused does not exceed 50 % of theex-works price of the product, and- within the above limit, the valueof all the materials of the sameheading as the product used doesnot exceed 20 % of theex-works price of the productex 3920- Ionomer sheet or filmManufacture from a thermoplasticpartial salt which is a copolymerof ethylene and metacrylic acidpartly neutralised with metalions, mainly zinc and sodium- Sheets of regeneratedManufacture in which the valuecellulose, polyamidesof all the materials of the sameor polyethyleneheading as the product used doesnot exceed 20 % of theex-works price of the productex 3921Foils of plastic, metallisedManufacture from highly-transparent polyester-foils with athickness of less than 23 micron

(6)3922Articles of plasticsManufacture in which the valueto 3926of all the materialsused does not exceed50 % of the ex-worksprice of the productexRubber and articlesManufacture from materials ofChapter 40thereof; except for:any heading, except thatof the productex 4001Laminated slabs ofLamination of sheetscrepe rubber for shoesof natural rubber4005Compounded rubber,Manufacture in which the valueunvulcanised, in primaryof all the materials used, exceptforms or in plates,natural rubber, does not exceedsheets or strip50 % of the ex-works priceof the product4012Retreaded or usedpneumatic tyres of rubber;solid or cushion tyres,tyre treads and tyreflaps, of rubber:- Retreaded pneumatic,Retreading of used tyressolid or cushion tyres,of rubber- OtherManufacture from materials ofany heading, except those ofheadings 4011 and 4012ex 4017Articles of hard rubberManufacture from hard rubberexRaw hides and skinsManufacture from materials ofChapter 41(other than furskins)any heading, except thatand leather; except for:of the productex 4102Raw skins of sheep orRemoval of wool fromsheep orlambs, without wool onlamb skins, with wool on4104Tanned or crust hidesRetanning of pre-tanned leatherto 4106and skins, without wooloror hair on, whether orManufacture from materials ofnot split, but notany heading, except thatfurther preparedof the product4107,Leather further preparedManufacture from materials of4112after tanning or crusting,any heading, except headingsand 4113including parchment-4104 to 4113dressed leather, withoutwool or hair on, whether or not split, other thanleather of heading 4114ex 4114Patent leather and patentManufacture from materials oflaminated leather;headings 4104 to 4106, providedmetallised leatherthat their total value does notexceed 50 % of the ex-worksprice of the productChapter 42Articles of leather;Manufacture from materials of anysaddlery and harness;heading, except that of the producttravel goods, handbagsand similar containers;articles of animal gut(other than silk worm gut)exFurskins and artificialManufacture from materials of anyChapter 43fur; manufactures thereof;heading, except that of the productexcept for:ex 4302Tanned or dressedfurskins, assembled:- Plates, crosses andBleaching or dyeing, in additionsimilar formsto cutting and assembly ofnon-assembled tanned or dressed furskins- OtherManufacture from non-assembled,tanned or dressed furskins4303Articles of apparel,Manufacture from non-assembledclothing accessories andtanned or dressed furskinsother articles of furskinof heading 4302exWood and articles ofManufacture from materials ofChapter 44wood; wood charcoal;any heading, except that of the productexcept for:ex 4403Wood roughly squaredManufacture from wood in the rough,whether or not stripped of its barkor merely roughed downex 4407Wood sawn or chippedPlaning, sanding or end-jointinglengthwise, sliced or peeled,of a thickness exceeding6 mm, planed, sandedor end-jointedex 4408Sheets for veneeringSplicing, planing, sanding(including those obtainedor end-jointingby slicing laminated wood)and for plywood, of athickness not exceeding6 mm, spliced, and otherwood sawn lengthwise,sliced or peeled of athickness not exceeding6 mm, planed, sandedor end-jointedex 4409Wood continuouslyshaped along any of itsedges, ends or faces,whether or not planed,sanded or end-jointed:- Sanded or end-jointedSanding or end-jointing- Beadings and mouldingsBeading or mouldingex 4410 toBeadings and mouldings,Beading or mouldingex 4413including mouldedskirting and othermoulded boardsex 4415Packing cases, boxes,Manufacture from boardscrates, drums andnot cut to sizesimilar packings, of woodex 4416Casks, barrels, vats,Manufacture from riven staves,tubs and other coopers'not further worked than sawnproducts and partson the two principal surfacesthereof, of woodex 4418- Builders' joinery andManufacture from materialscarpentry of woodof any heading, except thatof the product. However, cellularwood panels, shingles and shakesmay be used- Beadings and mouldingsBeading or mouldingex 4421Match splints; woodenManufacture from wood of anypegs or pins for footwearheading, except drawn woodof heading 4409exCork and articles of cork;Manufacture from materials of anyChapter 45except for:heading, except that of the product4503Articles of natural corkManufacture from cork of heading 4501Chapter 46Manufactures of straw, ofManufacture from materials of anyesparto or of otherheading, except that of the productplaiting materials;basketware and wickerworkChapter 47Pulp of wood or of otherManufacture from materials of anyfibrous cellulosic material;heading, except that of the productrecovered (waste and scrap)paper or paperboardexPaper and paperboard;Manufacture from materials of anyChapter 48articles of paper pulp, ofheading, except that of the productpaper or of paperboard;except for:ex 4811Paper and paperboard,Manufacture from paper-makingruled, lined or squared onlymaterials of Chapter 474816Carbon paper, self-copyManufacture from paper-makingpaper and other copyingmaterials of Chapter 47or transfer papers (otherthan those of heading4809), duplicator stencilsand offset plates, of paper,whether or not put up in boxes4817Envelopes, letter cards,Manufacture:plain postcards andcorrespondence cards, of- from materials of any heading,paper or paperboard;except that of the product, andboxes, pouches, walletsand writing compendiums,- in which the value of all theof paper or paperboard,materials used does not exceed 50 %containing an assortmentof the ex-works price of the productof paper stationeryex 4818Toilet paperManufacture from paper-makingmaterials of Chapter 47ex 4819Cartons, boxes, cases,Manufacture:bags and other packingcontainers, of paper,- from materials of any heading,paperboard, celluloseexcept that of the product, andwadding or webs of- in which the value of all the materialscellulose fibresused does not exceed 50 % of theex-works price of the productex 4820Letter padsManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of the productex 4823Other paper, paperboard,Manufacture from paper-makingcellulose wadding andmaterials of Chapter 47webs of cellulose fibres,cut to size or shapeexPrinted books, newspapers,Manufacture from materials of anyChapter 49pictures and otherheading, except that of the productproducts of the printingindustry; manuscripts,typescripts and plans;except for:4909Printed or illustratedManufacture from materials of anypostcards; printed cardsheading, except those of headingsbearing personal greetings,4909 and 4911messages or announcements,whether or not illustrated,with or without envelopesor trimmings4910Calendars of any kind, printed,including calendar blocks:- Calendars of theManufacture:"perpetual" type or with- from materials of any heading,replaceable blocksexcept that of the product, andmounted on bases other- in which the value of all the materialsthan paper or paperboardused does not exceed 50 % of theex-works price of the product- OtherManufacture from materials of anyheading, ex