Decision No 1/2020 of the EU-Central America Association Council of 14 December 2... (22021D0045)
EU - Internationale Abkommen

DECISION No 1/2020 OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL

of 14 December 2020

modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) of Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation) [2021/45]

THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL,
Having regard to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and in particular Article 36 of Annex II and point (iv) of paragraph 2(a) of Article 345 thereof,
Whereas:
(1)
Article 36 of Annex II and point (iv) of paragraph 2(a) of Article 345 of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (the ‘Agreement’) provide that the Association Council may modify Appendix 2 to Annex II to the Agreement.
(2)
Amendments were introduced on 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (‘HS’).
(3)
The Parties to the Agreement have agreed upon updating the product specific rules to reflect the HS 2012 and HS 2017.
(4)
The changes to the product specific rules in headings 2852 and 9619 resulting from the HS 2012 would become complicated to apply because of the large number of products moving to these headings each with a different rule for determining origin. The current rules should be kept unchanged because the effects of not applying the changes would not substantially alter the determination of the origin of the products.
(5)
In the case of the majority of products moving to heading 9619 resulting from the HS 2012, they have an alternative rule that the value of all the non-originating materials used does not exceed a certain percentage of the ex-work price of the product. This alternative rule should be added with the value of non-originating materials set at a maximum of 50 %.
(6)
Modifications to correct the list rules are needed for Chapter 84 and heading 8522. The opportunity should be taken to include these changes in Appendix 2.
(7)
Footnote 88 regarding the rules of origin in Appendix 2 for products under heading 3920 should be modified in order to align the Spanish language version to other language versions.
(8)
Appendix 2 to Annex II to the Agreement should therefore be modified. Those modifications do not make substantive changes to the negotiated rules of origin,
HAS ADOPTED THIS DECISION:

Article 1

Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is hereby replaced by the Appendix set out in the Annex to this Decision.

Article 2

This Decision shall enter into force 180 days after the date of its adoption.
Done at Brussels, 14 December 2020.
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ANNEX

‘Appendix 2

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

The products mentioned in the list may not be all covered by the agreement. It is, therefore, necessary to consult the other parts of this agreement.

HS code 2017

Description of product

Working or processing, carried out on non-originating materials, which confers originating status

(1)

(2)

(3)

(4)

Chapter 01

Live animals

All the animals of Chapter 01 are wholly obtained

 

Chapter 02

Meat and edible meat offal

Manufacture in which all the materials of Chapters 01 and 02 used are wholly obtained

 

Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 03 used are wholly obtained

 

ex Chapter 04

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 04 used are wholly obtained

 

0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

all the materials of Chapter 04 used are wholly obtained,

all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and
the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 05
Products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 05 used are wholly obtained
 
ex 0502
Prepared pigs’, hogs’ or boars’ bristles and hair
Cleaning, disinfecting, sorting and straightening of bristles and hair
 
Chapter 06  ( 1 )
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Manufacture from materials of any heading, except that of the product
 
Chapter 07  ( 2 )
Edible vegetables and certain roots and tubers
Manufacture in which all the products of Chapter 07 are wholly obtained
 
Chapter 08  ( 3 )
Edible fruit and nuts; peel of citrus fruit or melons
Manufacture in which:
all the fruit and nuts are wholly obtained, and
the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
 
ex Chapter 09  ( 4 )
Coffee, tea, maté and spices; except for:
Manufacture in which all the materials of Chapter 09 used are wholly obtained
 
0902
Tea, whether or not flavoured
Manufacture from materials of any heading
 
ex 0910
Mixtures of spices
Manufacture from materials of any heading
 
Chapter 10  ( 5 )
Cereals
Manufacture in which all the products of Chapter 10 are wholly obtained
 
ex Chapter 11  ( 6 )
Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
 
1101
Wheat or meslin flour
Manufacture from materials of any heading, except that of the product
 
ex 1102 and ex 1103
Corn flour, groats and meal of corn
Manufacture from materials of any heading, except that of the product, in which at least 50 % by weight of maize of heading 1005 is originating
 
ex 1106
Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
Drying and milling of leguminous vegetables of heading 0708
 
Chapter 12  ( 7 )
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture in which all the materials of Chapter 12 used are wholly obtained
 
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
 
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
 
 
 
Mucilages and thickeners, modified, derived from vegetable products
Manufacture from non-modified mucilages and thickeners
 
 
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 14  ( 8 )
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Manufacture in which all the materials of Chapter 14 used are wholly obtained
 
ex Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
Manufacture from materials of any heading, except that of the product in which all the vegetal materials of heading 1511 and 1513 used are wholly obtained
 
1501
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 :
 
 
 
Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0203 , 0206 or 0207 or bones of heading 0506
 
 
Other
Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
 
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
 
 
 
Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204 or 0206 or bones of heading 0506
 
 
Other
Manufacture in which all the materials of Chapter 02 used are wholly obtained
 
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
 
 
 
Solid fractions
Manufacture from materials of any heading, including other materials of heading 1504
 
 
Other
Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
 
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading 1505
 
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
 
 
 
Solid fractions
Manufacture from materials of any heading, including other materials of heading 1506
 
 
Other
Manufacture in which all the materials of Chapter 02 used are wholly obtained
 
1507 to 1510
Soya oil, ground nut oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption.
Manufacture from materials of any heading, except that of the product
 
 
Solid fractions
Manufacture from other materials of headings 1507 to 1510
 
 
Other
Manufacture in which all the vegetable materials used are wholly obtained
 
1511
Palm oil and its fractions, whether or not refined but not chemically modified
Manufacture in which all the vegetable materials used are wholly obtained
 
1512
Oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture from materials of any heading, except that of the product
 
 
Solid fractions
Manufacture from other materials of heading 1512
 
 
Other
Manufacture in which all the vegetable materials used are wholly obtained
 
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified
Manufacture in which all the vegetable materials used are wholly obtained
 
1514 to 1515
Tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture from materials of any heading, except that of the product
 
 
Solid fractions, except for that of jojoba oil
Manufacture from other materials of headings 1514 to 1515
 
 
Other
Manufacture in which all the vegetable materials used are wholly obtained
 
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Manufacture in which:
all the materials of Chapter 02 used are wholly obtained, and
all the vegetable materials used are wholly obtained. However, materials of headings 1507 and 1508 may be used
 
1517
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
Manufacture in which:
all the materials of Chapters 02 and 04 used are wholly obtained, and
all the vegetable materials used are wholly obtained. However, materials of headings 1507 and 1508 may be used
 
Chapter 16  ( 9 )
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Manufacture:
from animals of Chapter 01, and/or
in which all the materials of Chapter 03 used are wholly obtained
 
1701
Cane or beet sugar and chemically pure sucrose, in solid form
Manufacture in which all the materials of Chapter 17 used are wholly obtained
 
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
 
 
 
Chemically-pure maltose and fructose
Manufacture from materials of any heading, including other materials of heading 1702
 
 
Other sugars in solid form, containing added flavouring or colouring matter
Manufacture in which all the materials of Chapter 17 used are wholly obtained
 
 
Other
Manufacture in which all the materials used are originating
 
1703
Molasses resulting from the extraction or refining of sugar,
Manufacture in which all the materials of Chapter 17 used are wholly obtained
 
1704
Sugar confectionery (including white chocolate), not containing cocoa
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
 
Chapter 18
Cocoa and cocoa preparations
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
 
1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
 
 
 
Malt extract
Manufacture from cereals of Chapter 10
 
 
Other
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
 
 
 
Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
 
 
Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:
all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and
all the materials of Chapters 02 and 03 used are wholly obtained
 
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
Manufacture from materials of any heading, except potato starch of heading 1108
 
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
Manufacture:
from materials of any heading, except those of headings 1006 and 1806 ,
in which all the materials of Chapter 11 are originating, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
1905
Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture from materials of any heading, except those of Chapter 11
 
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants; except for:
Manufacture in which all the vegetables, fruit or nuts used are wholly obtained. However, black split beans of heading ex 0713 may be used
 
ex 2001
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
 
ex 2004 and ex 2005
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
 
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex 2008
Nuts, not containing added sugar or spirits
Manufacture from materials of any heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product
 
 
Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
Manufacture from materials of any heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product
 
 
Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 21
Miscellaneous edible preparations; except for:
Manufacture from materials of any heading, except that of the product
 
2101
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Manufacture:
from materials of any heading, except that of the product, and
in which all the coffee of heading 0901 used is wholly obtained
 
2103
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
 
 
 
Sauces and preparations therefore; mixed condiments and mixed seasonings
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
 
 
Mustard flour and meal and prepared mustard
Manufacture from materials of any heading
 
ex 2104
Soups and broths and preparations therefore
Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
 
2106
Food preparations not elsewhere specified or included
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
ex Chapter 22
Beverages, spirits and vinegar; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which all the grapes or materials derived from grapes used are wholly obtained
 
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
 
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Manufacture:
from materials of any heading, except heading 1005 , 1007 , 1703 , 2207 or 2208 , and
in which all the grapes or materials derived from grapes used are wholly obtained
 
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
 
 
 
Rum and other spirits obtained by distilling fermented sugar-cane products:
Manufacture from materials of any heading, except that of the product and heading 1703 or 2207
 
 
Other
Manufacture:
from materials of any heading, except heading 2207 or 2208 , and
in which all the grapes or materials derived from grapes used are wholly obtained
 
ex Chapter 23
Residues and waste from the food industries; prepared animal fodder; except for:
Manufacture from materials of any heading, except that of the product
 
ex 2301
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
 
ex 2303
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
Manufacture in which all the maize used is wholly obtained
 
ex 2306
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
Manufacture in which all the vegetable materials used are wholly obtained
 
ex 2308
Other
Manufacture in which all the vegetable materials used are wholly obtained
 
2309
Preparations of a kind used in animal feeding:
 
 
 
Dog or cat food, put up for retail sale
Manufacture in which the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and sugar, molasses, meat or milk used are originating and
all the materials of Chapter 03 used are wholly obtained
 
 
Other
Manufacture in which:
all the cereals, sugar or molasses, meat or milk used are originating, and
all the materials of Chapter 03 used are wholly obtained
 
ex Chapter 24
Tobacco and manufactured tobacco substitutes; except for:
Manufacture in which all the materials of Chapter 24 used are wholly obtained
 
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
 
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
 
ex Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
Manufacture from materials of any heading, except that of the product
 
ex 2504
Natural crystalline graphite, with enriched carbon content, purified and ground
Enriching of the carbon content, purifying and grinding of crude crystalline graphite
 
ex 2515
Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
 
ex 2516
Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
 
ex 2518
Calcined dolomite
Calcination of dolomite not calcined
 
ex 2519
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
 
ex 2520
Plasters specially prepared for dentistry
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2524
Natural asbestos fibres
Manufacture from asbestos concentrate
 
ex 2525
Mica powder
Grinding of mica or mica waste
 
ex 2530
Earth colours, calcined or powdered
Calcination or grinding of earth colours
 
Chapter 26
Ores, slag and ash
Manufacture from materials of any heading, except that of the product
 
ex Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
Manufacture from materials of any heading, except that of the product
 
ex 2707
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
Operations of refining and/or one or more specific process(es)  ( 10 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2709
Crude oils obtained from bituminous minerals
Destructive distillation of bituminous materials
 
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
Operations of refining and/or one or more specific process(es)  ( 11 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2711
Petroleum gases and other gaseous hydrocarbons
Operations of refining and/or one or more specific process(es)  ( 12 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2712
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
Operations of refining and/or one or more specific process(es)  ( 13 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Operations of refining and/or one or more specific process(es)  ( 14 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Operations of refining and/or one or more specific process(es)  ( 15 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Operations of refining and/or one or more specific process(es)  ( 16 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2805
“Mischmetall”
Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2833
Aluminium sulphate
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 2840
Sodium perborate
Manufacture from disodium tetraborate pentahydrate
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2852
Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic mercury compounds
Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006 ; certified reference materials
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 29
Organic chemicals; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
Operations of refining and/or one or more specific process(es)  ( 17 )
or
 
 
 
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one or more specific process(es)  ( 18 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
ex 2905
Metal alcoholates of alcohols of this heading and of ethanol
Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2915
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2932
Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2934
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 2939
Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 30
Pharmaceutical products; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
3001
Glands and other organs for organo therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
Manufacture from materials of any heading
 
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
Manufacture from materials of any heading
 
 
Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes
Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3003 and 3004
Medicaments (excluding goods of heading 3002 , 3005 or 3006 ):
Manufacture from materials of any heading, except that of the product and heading 3003
 
ex 3006
Waste pharmaceuticals specified in note 4(k) to this Chapter
The origin of the product in its original classification shall be retained
 
 
Sterile surgical or dental adhesion barriers, whether or not absorbable:
 
 
 
made of plastics
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 
made of fabrics
Manufacture from  ( 19 ) :
natural fibres
man-made staple fibres, not carded or combed or otherwise processed for spinning,
or
chemical materials or textile pulp
 
 
Appliances identifiable for ostomy use
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 31
Fertilizers; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
sodium nitrate
calcium cyanamide
potassium sulphate
magnesium potassium sulphate
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3201
Tannins and their salts, ethers, esters and other derivatives
Manufacture from tanning extracts of vegetable origin
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3205
Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes  ( 20 )
Manufacture from materials of any heading, except headings 3203 , 3204 and 3205 . However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Manufacture from materials of any heading, including materials of a different “group”  ( 21 )  in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3403
Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Operations of refining and/or one or more specific process(es)  ( 22 )
or
Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
3404
Artificial waxes and prepared waxes:
 
 
 
With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
 
 
Other
Manufacture from materials of any heading, except:
hydrogenated oils having the character of waxes of heading 1516 ,
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and
 
 
 
materials of heading 3404
 
 
 
However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
ex Chapter 35
Albuminoidal substances; modified starches; glues; enzymes; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
 
 
 
Starch ethers and esters
Manufacture from materials of any heading, including other materials of heading 3505
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other
Manufacture from materials of any heading, except those of heading 1108
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3507
Prepared enzymes not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 37
Photographic or cinematographic goods; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
 
 
 
Instant print film for colour photography, in packs
Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other
Manufacture from materials of any heading, except those of headings 3701 and 3702 . However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Manufacture from materials of any heading, except those of headings 3701 and 3702
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3704
Photographic plates, film paper, paperboard and textiles, exposed but not developed
Manufacture from materials of any heading, except those of headings 3701 to 3704
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 38
Miscellaneous chemical products; except for:
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3801
Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
 
Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3803
Refined tall oil
Refining of crude tall oil
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3805
Spirits of sulphate turpentine, purified
Purification by distillation or refining of raw spirits of sulphate turpentine
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3806
Ester gums
Manufacture from resin acids
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 3807
Wood pitch (wood tar pitch)
Distillation of wood tar
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3809
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3810
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
 
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
 
 
 
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
 
 
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3812
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3818
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3820
Anti-freezing preparations and prepared de-icing fluids
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 3821
Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3822
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006 ; certified reference materials
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
 
 
 
Industrial monocarboxylic fatty acids, acid oils from refining
Manufacture from materials of any heading, except that of the product
 
 
Industrial fatty alcohols
Manufacture from materials of any heading, including other materials of heading 3823
 
3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
 
 
 
The following of this heading:
- -
Prepared binders for foundry moulds or cores based on natural resinous products
- -
Naphthenic acids, their water-insoluble salts and their esters
- -
Sorbitol other than that of heading 2905
- -
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
- -
Ion exchangers
- -
Getters for vacuum tubes
- -
Alkaline iron oxide for the purification of gas
- -
Ammoniacal gas liquors and spent oxide produced in coal gas purification
- -
Sulphonaphthenic acids, their water-insoluble salts and their esters
- -
Fusel oil and Dippel’s oil
- -
Mixtures of salts having different anions
- -
Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3826
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
Manufacturing in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
3901 to 3915
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:
 
 
 
Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
Manufacture in which:
the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product  ( 23 )
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 
Other
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product  ( 24 )
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 3907
Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product  ( 25 )
 
 
Polyester
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
 
3912
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 
3916 to 3919
Semi-manufactures and articles of plastics
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3920  ( 26 )
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3921 to 3926
Articles of plastics
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 40
Rubber and articles thereof; except for:
Manufacture from materials of any heading, except that of the product
 
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
 
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
 
 
 
Retreaded pneumatic, solid or cushion tyres, of rubber
Retreading of used tyres
 
 
Other
Manufacture from materials of any heading, except those of headings 4011 and 4012
 
ex 4017
Articles of hard rubber
Manufacture from hard rubber
 
ex Chapter 41
Raw hides and skins (other than furskins) and leather; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4102
Raw skins of sheep or lambs, without wool on
Removal of wool from sheep or lamb skins, with wool on
 
4104 to 4106
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
Retanning of tanned leather
or
Manufacture from materials of any heading, except that of the product
 
4107 , 4112 and 4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
Manufacture from materials of any heading, except headings 4104 to 4113
 
ex 4114
Patent leather and patent laminated leather; metallised leather
Manufacture from materials of headings 4104 to 4106 , 4107 , 4112 or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product
 
Chapter 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Manufacture from materials of any heading, except that of the product
 
ex Chapter 43
Furskins and artificial fur; manufactures thereof; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4302
Tanned or dressed furskins, assembled:
 
 
 
Plates, crosses and similar forms
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
 
 
Other
Manufacture from non-assembled, tanned or dressed furskins
 
4303
Articles of apparel, clothing accessories and other articles of furskin
Manufacture from non-assembled tanned or dressed furskins of heading 4302
 
ex Chapter 44
Wood and articles of wood; wood charcoal; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4403
Wood roughly squared
Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
 
ex 4407
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
Planing, sanding or end-jointing
 
ex 4408
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
Splicing, planing, sanding or end-jointing
 
ex 4409
Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
 
 
 
Sanded or end-jointed
Sanding or end-jointing
 
 
Beadings and mouldings
Beading or moulding
 
ex 4410 to ex 4413
Beadings and mouldings, including moulded skirting and other moulded boards
Beading or moulding
 
ex 4415
Packing cases, boxes, crates, drums and similar packings, of wood
Manufacture from boards not cut to size
 
ex 4416
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood
Manufacture from riven staves, not further worked than sawn on the two principal surfaces
 
ex 4418
Builders’ joinery and carpentry of wood
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
 
 
Beadings and mouldings
Beading or moulding
 
ex 4421
Match splints; wooden pegs or pins for footwear
Manufacture from wood of any heading, except drawn wood of heading 4409
 
ex Chapter 45
Cork and articles of cork; except for:
Manufacture from materials of any heading, except that of the product
 
4503
Articles of natural cork
Manufacture from cork of heading 4501
 
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Manufacture from materials of any heading, except that of the product
 
Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Manufacture from materials of any heading, except that of the product
 
ex Chapter 48  ( 27 )
Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
Manufacture from materials of any heading, except that of the product
 
ex 4811
Paper and paperboard, ruled, lined or squared only
Manufacture from paper-making materials of Chapter 47
 
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes
Manufacture from paper-making materials of Chapter 47
 
4817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 4818
Toilet paper
Manufacture from paper-making materials of Chapter 47
 
ex 4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 4820
Letter pads
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
Manufacture from paper-making materials of Chapter 47
 
ex Chapter 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
Manufacture from materials of any heading, except that of the product
 
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Manufacture from materials of any heading, except those of headings 4909 and 4911
 
4910
Calendars of any kind, printed, including calendar blocks:
 
 
 
Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
 
Other
Manufacture from materials of any heading, except those of headings 4909 and 4911
 
ex Chapter 50
Silk; except for:
Manufacture from materials of any heading, except that of the product
 
ex 5003
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
Carding or combing of silk waste
 
5004 to ex 5006
Silk yarn and yarn spun from silk waste
Manufacture from  ( 28 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
other natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5007
Woven fabrics of silk or of silk waste:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 29 )
 
 
Other
Manufacture from  ( 30 ) :
 
 
 
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
Manufacture from materials of any heading, except that of the product
 
5106 to 5110
Yarn of wool, of fine or coarse animal hair or of horsehair
Manufacture from  ( 31 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5111 to 5113
Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 32 )
 
 
Other
Manufacture from  ( 33 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 52
Cotton; except for:
Manufacture from materials of any heading, except that of the product
 
5204 to 5207
Yarn and thread of cotton
Manufacture from  ( 34 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5208 to 5212
Woven fabrics of cotton:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 35 )
 
 
Other
Manufacture from  ( 36 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
Manufacture from materials of any heading, except that of the product
 
5306 to 5308
Yarn of other vegetable textile fibres; paper yarn
Manufacture from  ( 37 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5309 to 5311
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 38 )
 
 
Other
Manufacture from  ( 39 ) :
coir yarn,
jute yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5401 to 5406
Yarn, monofilament and thread of man-made filaments
Manufacture from  ( 40 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5407 and 5408
Woven fabrics of man-made filament yarn:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 41 )
 
 
Other
Manufacture from  ( 42 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5501 to 5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
 
5508 to 5511
Yarn and sewing thread of man-made staple fibres
Manufacture from  ( 43 ) :
raw silk or silk waste, carded or combed or otherwise prepared for spinning,
natural fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5512 to 5516
Woven fabrics of man-made staple fibres:
 
 
 
Incorporating rubber thread
Manufacture from single yarn  ( 44 )
 
 
Other
Manufacture from  ( 45 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise prepared for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
ex Chapter 56
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
Manufacture from  ( 46 ) :
coir yarn,
natural fibres,
chemical materials or textile pulp, or
paper-making materials
 
5602
Felt, whether or not impregnated, coated, covered or laminated:
 
 
 
Needleloom felt
Manufacture from  ( 47 ) :
natural fibres, or
chemical materials or textile pulp
However:
polypropylene filament of heading 5402 ,
polypropylene fibres of heading 5503 or 5506 , or
polypropylene filament tow of heading 5501 ,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
 
 
Other
Manufacture from  ( 48 ) :
natural fibres,
man-made staple fibres made from casein, or
chemical materials or textile pulp
 
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
 
 
 
Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
 
 
Other
Manufacture from  ( 49 ) :
natural fibres, not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
Manufacture from  ( 50 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
 
5606
Gimped yarn, and strip and the like of heading 5404 or 5405 , gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
Manufacture from  ( 51 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
 
Chapter 57
Carpets and other textile floor coverings:
 
 
 
Of needleloom felt
Manufacture from  ( 52 ) :
natural fibres, or
chemical materials or textile pulp
However:
polypropylene filament of heading 5402 ,
polypropylene fibres of heading 5503 or 5506 , or
polypropylene filament tow of heading 5501 ,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
Jute fabric may be used as a backing
 
 
Of other felt
Manufacture from  ( 53 ) :
natural fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
 
Other
Manufacture from  ( 54 ) :
coir yarn or jute yarn,
synthetic or artificial filament yarn,
natural fibres, or
man-made staple fibres, not carded or combed or otherwise processed for spinning
Jute fabric may be used as a backing
 
ex Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
 
 
 
Combined with rubber thread
Manufacture from single yarn  ( 55 )
 
 
Other
Manufacture from  ( 56 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5805
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
Manufacture from materials of any heading, except that of the product
 
5810
Embroidery in the piece, in strips or in motifs
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
Manufacture from yarn
 
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
 
 
 
Containing not more than 90 % by weight of textile materials
Manufacture from yarn
 
 
Other
Manufacture from chemical materials or textile pulp
 
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Manufacture from yarn  ( 57 )
 
5905
Textile wall coverings:
 
 
 
Impregnated, coated, covered or laminated with rubber, plastics or other materials
Manufacture from yarn
 
 
Other
Manufacture from  ( 58 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5906
Rubberised textile fabrics, other than those of heading 5902 :
 
 
 
Knitted or crocheted fabrics
Manufacture from  ( 59 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
 
Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
Manufacture from chemical materials
 
 
Other
Manufacture from yarn
 
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 
5908
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
 
 
 
Incandescent gas mantles, impregnated
Manufacture from tubular knitted gas-mantle fabric
 
 
Other
Manufacture from materials of any heading, except that of the product
 
5909 to 5911
Textile articles of a kind suitable for industrial use:
 
 
 
Polishing discs or rings other than of felt of heading 5911
Manufacture from yarn or waste fabrics or rags of heading 6310
 
 
Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
Manufacture from  ( 60 ) :
coir yarn,
the following materials:
- -
yarn of polytetrafluoroethylene  ( 61 )
- -
yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
- -
yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
- -
monofil of polytetrafluoroethylene  ( 62 ) ,
- -
yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
- -
glass fibre yarn, coated with phenol resin and gimped with acrylic yarn  ( 63 ) ,
- -
copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
- -
natural fibres,
- -
man-made staple fibres not carded or combed or otherwise processed for spinning, or
- -
chemical materials or textile pulp
 
 
Other
Manufacture from  ( 64 ) :
coir yarn,
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
Chapter 60
Knitted or crocheted fabrics
Manufacture from  ( 65 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
Chapter 61  ( 66 )
Articles of apparel and clothing accessories, knitted or crocheted:
 
 
 
Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Manufacture from yarn  ( 67 )  ( 68 )
 
 
Other
Manufacture from  ( 69 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
ex Chapter 62  ( 70 )
Articles of apparel and clothing accessories, not knitted or crocheted; except for:
Manufacture from yarn  ( 71 )  ( 72 )
 
ex 6202 , ex 6204 , ex 6206 , ex 6209 and ex 6211
Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered
Manufacture from yarn  ( 73 )
or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  ( 74 )
 
ex 6210 and ex 6216
Fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn  ( 75 )
or
Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product  ( 76 )
 
6213 and 6214
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
 
 
 
Embroidered
Manufacture from unbleached single yarn  ( 77 )  ( 78 )
or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  ( 79 )
 
 
Other
Manufacture from unbleached single yarn  ( 80 )  ( 81 )
or
Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
 
6217
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :
 
 
 
Embroidered
Manufacture from yarn  ( 82 )
or
Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product  ( 83 )
 
 
Fire-resistant equipment of fabric covered with foil of aluminised polyester
Manufacture from yarn  ( 84 )
or
Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product  ( 85 )
 
 
Interlinings for collars and cuffs, cut out
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Other
Manufacture from yarn  ( 86 )
 
ex Chapter 63
Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
Manufacture from materials of any heading, except that of the product
 
6301 to 6304
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
 
 
 
Of felt, of nonwovens
Manufacture from  ( 87 ) :
natural fibres, or
chemical materials or textile pulp
 
 
Other:
 
 
 
- -
Embroidered
Manufacture from unbleached single yarn  ( 88 )  ( 89 )
or
Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
 
 
- -
Other
Manufacture from unbleached single yarn  ( 90 )  ( 91 )
 
6305
Sacks and bags, of a kind used for the packing of goods
Manufacture from  ( 92 ) :
natural fibres,
man-made staple fibres, not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
 
6306
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
 
 
 
Of nonwovens
Manufacture from  ( 93 )  ( 94 ) :
natural fibres, or
chemical materials or textile pulp
 
 
Other
Manufacture from unbleached single yarn  ( 95 )  ( 96 )
 
6307
Other made-up articles, including dress patterns
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
6308
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
 
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
 
 
with customs value above 10 EUR
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
 
with customs value of 10 EUR or less
Manufacture from materials of any heading, except that of the product and uppers of heading 6406
 
6402
Other footwear with outer soles and uppers of rubber or plastics
 
 
with customs value above 8 EUR
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
with customs value of 8 EUR or less
Manufacture from materials of any heading, except that of the product and uppers of heading 6406
 
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
 
 
with customs value above 24 EUR
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
with customs value of 24 EUR or less
Manufacture from materials of any heading, except that of the product and uppers of heading 6406
 
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
 
 
with customs value above 13 EUR
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
with customs value of 13 EUR or less
Manufacture from materials of any heading, except that of the product and uppers of heading 6406
 
6405
Other footwear
 
 
with customs value above 9 EUR
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 
with customs value of 9 EUR or less
Manufacture from materials of any heading, except that of the product and uppers of heading 6406
 
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Manufacture from materials of any heading, except that of the product
 
ex Chapter 65
Headgear and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
 
6505
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
Manufacture from yarn or textile fibres  ( 97 )
 
ex Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
 
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Manufacture from materials of any heading, except that of the product
 
ex Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
Manufacture from materials of any heading, except that of the product
 
ex 6802
Marble, travertine and alabaster
Manufacture from materials of any heading, except that of the product and heading 2515
 
ex 6803
Articles of slate or of agglomerated slate
Manufacture from worked slate
 
ex 6812
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
Manufacture from materials of any heading
 
ex 6814
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
Manufacture from worked mica (including agglomerated or reconstituted mica)
 
Chapter 69
Ceramic products
Manufacture from materials of any heading, except that of the product
 
ex Chapter 70
Glass and glassware; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7003 , ex 7004 and ex 7005
Glass with a non-reflecting layer
Manufacture from materials of heading 7001
 
7006
Glass of heading 7003 , 7004 or 7005 , bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
 
 
 
Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards  ( 98 )
Manufacture from non-coated glass-plate substrate of heading 7006
 
 
Other
Manufacture from materials of heading 7001
 
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Manufacture from materials of heading 7001
 
7008
Multiple-walled insulating units of glass
Manufacture from materials of heading 7001
 
7009
Glass mirrors, whether or not framed, including rear-view mirrors
Manufacture from materials of heading 7001
 
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
Manufacture from materials of any heading, except that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
 
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018 )
Manufacture from materials of any heading, except that of the product
or
Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
or
Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
 
ex 7019
Articles (other than yarn) of glass fibres
Manufacture from:
uncoloured slivers, rovings, yarn or chopped strands, or
glass wool
 
ex Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7101
Natural or cultured pearls, graded and temporarily strung for convenience of transport
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 7102 , ex 7103 and ex 7104
Worked precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture from unworked precious or semi-precious stones
 
7106 , 7108 and 7110
Precious metals:
 
 
 
Unwrought
Manufacture from materials of any heading, except those of headings 7106 , 7108 and 7110
or
Electrolytic, thermal or chemical separation of precious metals of heading 7106 , 7108 or 7110
or
Alloying of precious metals of heading 7106 , 7108 or 7110 with each other or with base metals
 
 
Semi-manufactured or in powder form
Manufacture from unwrought precious metals
 
ex 7107 , ex 7109 and ex 7111
Metals clad with precious metals, semi-manufactured
Manufacture from metals clad with precious metals, unwrought
 
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7117
Imitation jewellery
Manufacture from materials of any heading, except that of the product
or
 
 
 
Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 72
Iron and steel; except for:
Manufacture from materials of any heading, except that of the product
 
7207
Semi-finished products of iron or non-alloy steel
Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7206
 
7208 to 7216
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207
 
7217
Wire of iron or non-alloy steel
Manufacture from semi-finished materials of heading 7207
 
ex 7218 91 and ex 7218 99
Semi-finished products
Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7218 10
 
7219  to 7222
Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other primary forms or semi-finished materials of heading 7218
 
7223
Wire of stainless steel
Manufacture from semi-finished materials of heading 7218
 
ex 7224 90
Semi-finished products
Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205 or 7224 10
 
7225  to 7228
Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 , 7207 , 7218 or 7224
 
7229
Wire of other alloy steel
Manufacture from semi-finished materials of heading 7224
 
ex Chapter 73
Articles of iron or steel; except for:
Manufacture from materials of any heading, except that of the product
 
ex 7301
Sheet piling
Manufacture from materials of heading 7206
 
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
Manufacture from materials of heading 7206
 
7304 , 7305 and 7306
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
Manufacture from materials of heading 7206 , 7207 , 7218 or 7224
 
ex 7307
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712 ), consisting of several parts
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
 
7308
Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
 
ex 7315
Skid chain
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 74
Copper and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7401
Copper mattes; cement copper (precipitated copper)
Manufacture from materials of any heading, except that of the product
 
7402
Unrefined copper; copper anodes for electrolytic refining
Manufacture from materials of any heading, except that of the product
 
7403
Refined copper and copper alloys, unwrought:
 
 
 
Refined copper
Manufacture from materials of any heading, except that of the product
 
 
Copper alloys and refined copper containing other elements
Manufacture from refined copper, unwrought, or waste and scrap of copper
 
7404
Copper waste and scrap
Manufacture from materials of any heading, except that of the product
 
7405
Master alloys of copper
Manufacture from materials of any heading, except that of the product
 
7413
Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
Manufacture from materials of any heading, except that of the product.
 
ex Chapter 75
Nickel and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7501 to 7503
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 76
Aluminium and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7601
Unwrought aluminium
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
or
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
 
7602
Aluminium waste or scrap
Manufacture from materials of any heading, except that of the product
 
7607  ( 99 )
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
Manufacture from materials of any heading, except that of the product and heading 7606
 
7610 and 7614
Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures; Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
Manufacture from materials of any heading, except that of the product
 
ex 7616
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
Manufacture:
from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 77
Reserved for possible future use in the HS
 
 
ex Chapter 78
Lead and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7801
Unwrought lead:
 
 
 
Refined lead
Manufacture from “bullion” or “work” lead
 
 
Other
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
 
7802
Lead waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 79
Zinc and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
7901
Unwrought zinc
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
 
7902
Zinc waste and scrap
Manufacture from materials of any heading, except that of the product
 
ex Chapter 80
Tin and articles thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8001
Unwrought tin
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
 
8002 and 8007
Tin waste and scrap; other articles of tin
Manufacture from materials of any heading, except that of the product
 
Chapter 81
Other base metals; cermets; articles thereof:
 
 
 
Other base metals, wrought; articles thereof
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
 
 
Other
Manufacture from materials of any heading, except that of the product
 
ex Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
Manufacture from materials of any heading, except that of the product
 
8206
Tools of two or more of the headings 8202 to 8205 , put up in sets for retail sale
Manufacture from materials of any heading, except those of headings 8202 to 8205 . However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
 
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8208
Knives and cutting blades, for machines or for mechanical appliances
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
 
8214
Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
 
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
 
ex Chapter 83
Miscellaneous articles of base metal; except for:
Manufacture from materials of any heading, except that of the product
 
ex 8302
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 
ex 8306
Statuettes and other ornaments, of base metal
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
 
ex Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8401
Nuclear fuel elements
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8403 and ex 8404
Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
Manufacture from materials of any heading, except those of headings 8403 and 8404
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8406
Steam turbines and other vapour turbines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8411
Turbo-jets, turbo-propellers and other gas turbines
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8412
Other engines and motors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8413
Rotary positive displacement pumps
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8414
Industrial fans, blowers and the like
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8415
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8419
Machines for wood, paper pulp, paper and paperboard industries
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8420
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8423
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8424
Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8425 to 8428
Lifting, handling, loading or unloading machinery
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
 
 
 
Road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Other
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8431
Parts suitable for use solely or principally with road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8443
Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8444 to 8447
Machines of these headings for use in the textile industry
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8448
Auxiliary machinery for use with machines of headings 8444 and 8445
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8452
Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
 
 
 
Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product,
the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
the thread-tension, crochet and zigzag mechanisms used are originating
 
 
Other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8456 to 8466
Machine-tools and machines and their parts and accessories of headings 8456 to 8466 , except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8456
Water-jet cutting machines
Manufacture:
from materials of any heading, except that of the product and heading 8466 , and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8466
Parts of water-jet cutting machines
Manufacture:
from materials of any heading, except that of the product and heading 8456 , and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8470 to 8472
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8482
Ball or roller bearings
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 8486
Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
moulds, injection or compression types
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
 
lifting, handing, loading or unloading machinery
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8501
Electric motors and generators (excluding generating sets)
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8502
Electric generating sets and rotary converters
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 8504
Power supply units for automatic data-processing machines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8506
Primary cells and primary batteries
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8507
Electric accumulators, including separators therefore, whether or not rectangular (including square)
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand-dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex works price of the product.
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8517
Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443 , 8525 , 8527 or 8528
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8519
Sound recording and sound reproducing apparatus
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8522
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8523
Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 
matrices and masters for the production of discs, but excluding products of Chapter 37
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 
proximity cards and “smart cards” with two or more electronic integrated circuits
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 
“smart cards” with one electronic integrated circuit
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
or
The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8525
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8528
Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 :
 
 
 
Suitable for use solely or principally with video recording or reproducing apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 
Other
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8535
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000  V
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  V
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
connectors for optical fibres, optical fibre bundles or cables:
 
 
 
- -
of plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
 
- -
of ceramics
Manufacture from materials of any heading, except that of the product
 
 
- -
of copper
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8541
Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex 8542
Electronic integrated circuits:
 
 
 
Monolithic integrated circuits
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 
 
The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
 
 
Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Others
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8544  ( 100 )
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8545
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8546
Electrical insulators of any material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8548
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:
 
 
 
Electronic microassemblies
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 
Others
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
8608
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8710
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8712
Bicycles without ball bearings
Manufacture from materials of any heading, except those of heading 8714
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8715
Baby carriages and parts thereof
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 88
Aircraft, spacecraft, and parts thereof; except for:
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8804
Rotochutes
Manufacture from materials of any heading, including other materials of heading 8804
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
Chapter 89
Ships, boats and floating structures
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9004
Spectacles, goggles and the like, corrective, protective or other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex 9005
Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
Manufacture:
from materials of any heading, except that of the product,
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and
in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
Manufacture:
from materials of any heading, except that of the product,
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Manufacture:
from materials of any heading, except that of the product,
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9011
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
Manufacture:
from materials of any heading, except that of the product,
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex 9014
Other navigational instruments and appliances
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9016
Balances of a sensitivity of 5 cg or better, with or without weights
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
 
 
 
Dentists’ chairs incorporating dental appliances or dentists’ spittoons
Manufacture from materials of any heading, including other materials of heading 9018
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Other
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014 , 9015 , 9028 or 9032
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
 
 
 
Parts and accessories
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Other
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015 ; stroboscopes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9032
Automatic regulating or controlling instruments and apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9033
Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
ex Chapter 91
Clocks and watches and parts thereof; except for:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
9105
Other clocks
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9109
Clock movements, complete and assembled
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Manufacture in which:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9111
Watch cases and parts thereof
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9112
Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9113
Watch straps, watch bands and watch bracelets, and parts thereof:
 
 
 
Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
Chapter 92
Musical instruments; parts and accessories of such articles
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
Chapter 93
Arms and ammunition; parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9401 and ex 9403
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less
Manufacture from materials of any heading, except that of the product
or
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403 , provided that:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 
 
the value of the cloth does not exceed 25 % of the ex-works price of the product, and
all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
 
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Manufacture from materials of any heading except that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406
Prefabricated buildings
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex Chapter 95
Toys, games and sports requisites; parts and accessories thereof; except for:
Manufacture from materials of any heading, except that of the product
 
ex 9503
Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 9506
Golf clubs and parts thereof
Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
 
ex Chapter 96
Miscellaneous manufactured articles; except for:
Manufacture from materials of any heading, except that of the product
 
ex 9601 and ex 9602
Articles of animal, vegetable or mineral carving materials
Manufacture from “worked” carving materials of the same heading as the product
 
ex 9603
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
 
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
9608
Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
Manufacture from materials of any heading, except that of the product. However, materials of subheading 9608 91 or 9608 99 may be used
 
9609
Pencils (other than pencils of heading 9608 ), crayons, pencils leads pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks
Manufacture from materials of any heading
 
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 
ex 9613
Lighters with piezo-igniter
Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
 
ex 9614
Smoking pipes and pipe bowls
Manufacture from roughly-shaped blocks
 
9619
Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 97
Works of art, collectors’ pieces and antiques
Manufacture from materials of any heading, except that of the product’
 
( 1 )   See introductory Note 8.
( 2 )   See introductory Note 8.
( 3 )   See introductory Note 8.
( 4 )   See introductory Note 8.
( 5 )   See introductory Note 8.
( 6 )   See introductory Note 8.
( 7 )   See introductory Note 8.
( 8 )   See introductory Note 8.
( 9 )   See Note 1 in Appendix 2A for heading ex 1604.
( 10 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 11 )   For the special conditions relating to “specific processes”, see Introductory Note 7.2.
( 12 )   For the special conditions relating to “specific processes”, see Introductory Note 7.2.
( 13 )   For the special conditions relating to “specific processes”, see Introductory Note 7.2.
( 14 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 15 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 16 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 17 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 18 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 19 )   For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.
( 20 )   Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
( 21 )   A “group” is regarded as any part of the heading separated from the rest by a semicolon.
( 22 )   For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 23 )   In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
( 24 )   In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
( 25 )   In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
( 26 )   See Note 2 in Appendix 2A for heading 3920.
( 27 )   See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823.
( 28 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 29 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 30 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 31 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 32 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 33 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 34 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 35 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 36 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 37 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 38 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 39 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 40 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 41 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 42 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 43 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 44 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 45 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 46 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 47 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 48 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 49 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 50 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 51 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 52 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 53 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 54 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 55 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 56 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 57 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 58 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 59 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 60 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 61 )   The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 62 )   The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 63 )   The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 64 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 65 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 66 )   See Note 4 in Appendix 2A for specific subheadings of Chapter 61.
( 67 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 68 )   See Introductory Note 6.
( 69 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 70 )   See Note 4 in Appendix 2A for specific subheadings of Chapter 62.
( 71 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 72 )   See Introductory Note 6.
( 73 )   See Introductory Note 6.
( 74 )   See Introductory Note 6.
( 75 )   See Introductory Note 6.
( 76 )   See Introductory Note 6.
( 77 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 78 )   See Introductory Note 6.
( 79 )   See Introductory Note 6.
( 80 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 81 )   See Introductory Note 6.
( 82 )   See Introductory Note 6.
( 83 )   See Introductory Note 6.
( 84 )   See Introductory Note 6.
( 85 )   See Introductory Note 6.
( 86 )   See Introductory Note 6.
( 87 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 88 )   See Introductory Note 6.
( 89 )   For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
( 90 )   See Introductory Note 6.
( 91 )   For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
( 92 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 93 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 94 )   See Introductory Note 6.
( 95 )   For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 96 )   See Introductory Note 6.
( 97 )   See Introductory Note 6.
( 98 )   SEMII – Semiconductor Equipment and Materials Institute Incorporated.
( 99 )   See Note 5 in Appendix 2A for subheading 7607 20.
( 100 )   See Note 6 in Appendix 2A for subheadings 8544 30, 8544 42, 8544 49, and 8544 60.
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