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Commission Regulation (EC) No 12/97Show full title

Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

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ANNEX VIII

ANNEX 20LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS(Bosnia, Croatia, Former Yugoslav Republic of Macedonia, Yugoslav Federation)

a

See introductory note 7 in Annex 14.

b

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 manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.

c

A “group” is regarded as any part of the heading separated from the rest by a semi-colon.

d

In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

e

For special conditions relating to products made of a mixture of textile materials, see introductory note 5 in Annex 14.

f

For the treatment of textile trimmings and accessories see introductory note 6 in Annex 14.

g

For sknitted or crocheted articles, not elestic or rubberized, obtained by sewing or assembly of pieces of knitted or crocheted fabric (cut out or knitted directly to shape) see introductory note 6 in Annex 14.

h

See introductory note 6 for the treatment of textile trimmings and accessories in Annex 14

HS headingDescriptionWorking or processing carried out on non-originating materials that confers originating status
(1)(2)(3)
0201Meat of bovine animals, fresh or chilledManufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202
0202Meat of bovine animals, frozenManufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozenManufacture from materials of any heading except carcases of heading No 0201 to 0205
0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207

0302

to

0305

Fish, other than live fishManufacture in which all the materials of Chapter 3 used must already be originating

0402,

0404

ex 0405

0406

Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but not less than 75 %Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402
0403Buttermilk, 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, or cocoa

Manufacture in which:

  • all the materials of Chapter 4 used must already be originating;

  • any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and

  • the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

0408Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matterManufacture from materials of any heading except birds' eggs of heading No 0407
ex 0502Prepared pigs', hogs' or boars' bristles and hairCleaning, disinfecting, sorting and straightening of bristles and hair
ex 0506Bones and horn-cores, unworkedManufacture in which all the materials of Chapter 2 used must already be originating

0710

to

0713

Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos ex 0710 and ex 0711, for which the rules are set out belowManufacture in which all the vegetable materials used must already be originating
ex 0710Sweet corn (uncooked or cooked by steaming or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 0711Sweet corn, provisionally preservedManufacture from fresh or chilled sweet corn
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
Containing added sugar
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
Other
Manufacture in which all the fruit or nuts used must already be originating
0812Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumptionManufacture in which all the fruit or nuts used must already be originating
0813Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this ChapterManufacture in which all the fruit or nuts used must already be originating
0814Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutionsManufacture in which all the fruit or nuts used must already be originating
ex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for heading No ex 1106 for which the rule is set out belowManufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be already be originating
ex 1106Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713Drying and milling of leguminous vegetables of heading No 0708
1301Lac; natural gums, resins, gum-resins and, oleoresins (for example, balsams)Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product
ex 1302
Vanilla oleoresin
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
Mucilages and thickeners derived from vegetable products, modified
Manufacture from non-modified mucilages and thickeners
1501Pig fat including lard and poultry fat, other than that of heading No 0209 or 1503
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
Other
Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal or poultry of heading No 0207
1502Fats of bovine animals, sheep or goats, other than those of heading No 1503
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
Solid fractions of fish oils and fats and oils of marine mammals
Manufacture from materials of any heading including other materials of heading No 1504
Other
Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating
ex 1505Refined lanolinManufacture from crude wool grease of heading No 1505
1506Other 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 No 1506
Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating

ex 1507

to

1515

Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:
Solid fractions, except for that of jojoba oil
Manufacture from other materials of heading Nos 1507 to 1515
Other, except for:
Manufacture in which all the vegetable materials used must already be originating
  • Tung oil, myrtle wax and Japan wax

  • Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption

ex 1516Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further preparedManufacture in which all the animal and vegetable materials used must already be originating
ex 1517Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515Manufacture in which all the vegetable materials used must already be originating
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these productsManufacture from animals of Chapter 1
1602Other prepared or preserved meat, meat offal or bloodManufacture from animals of Chapter 1
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebratesManufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used must already be originating
1605Crustaceans; molluscs and other aquatic invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating
ex 1701Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702Other 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 No 1702
Other sugars in solid form, flavoured or coloured
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
Other
Manufacture in which all the materials used must already be originating
ex 1703Molasses resulting from the extraction or refining of sugar, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704Sugar confectionery (including white chocolate), not containing cocoaManufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1806Chocolate and other food preparations containing cocoaManufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901Malt extract; food preparations of flour, 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 heading Nos 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 in which all the materials used are classified within a heading other than that of the product provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902Pasta, 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 preparedManufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar formsManufacture from materials of any heading except potato starch of heading No 1108
1904Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked, or otherwise prepared, not elsewhere specified or included
Not containing cocoa
Cereals other than maize (corn), in grain form, pre cooked or otherwise prepared
Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos 2001, 2004 and 2005 and uncooked, boiled or steamed sweet corn, frozen, of heading No 0710 may not be used
Other

Manufacture in which:

  • all the cereals and flour (except Zea mays indurata and durum wheat and their derivates) used must be wholly obtained, and

  • the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Containing cocoa
Manufacture from materials not classified within heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsManufacture from materials of any heading, except those of Chapter 11
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acidManufacture in which all the fruit, nuts or vegetables used must already be originating
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acidManufacture in which all the tomatoes used must already be originating
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidManufacture in which all the mushrooms or truffles used must already be originating

2004

and

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No 2006Manufacture in which all the vegetables used must already be originating
ex 2006
Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2006
Vegetables preserved by sugar (drained, glace or crystallized)
Manufacture in which all the vegetables used must already be originating
2007Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matterManufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
2008Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture in which all the fruit and nuts used must already be originating
Nuts, not containing added sugar or spirits
Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
Other
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2009Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterManufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2101Roasted chicory and extracts, essences and concentrates thereofManufacture in which all the chicory used must already be originating
ex 2103
Sauces and preparations therefor; mixed condiments and mixed seasonings
Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
ex 2103
Prepared mustard
Manufacture from mustard flour or meal
2104Soups and broths and preparations therefor; homogenized composite food preparation
Soups and broths and preparations therefor
Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
Homogenized composite food preparations
The rule for the heading in which the product would be classified in bulk shall apply
ex 2106Sugar syrups, flavoured or colouredManufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
ex 2106Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beveragesManufacture from materials of any heading except grapes or any material derived from grapes
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snowManufacture in which all the water used must already be originating
2202Waters, 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 No 2009Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
ex 2204Wine of fresh grapes, including fortified wines, and grape must with the addition of alcoholManufacture from other grape must

ex 2205

ex 2207

ex 2208

and

ex 2209

The following, containing grape materials:

  • Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances;

  • Ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages;

  • Vinegar

Manufacture from materials of any heading except grapes or any material derived from grapes
ex 2208Whiskies of an alcoholic strength by volume of less than 50 % vol.Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product
ex 2303Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weightManufacture in which all the maize used must already be originating
ex 2306Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oilManufacture in which all the olives used must already be originating
2309Preparations of a kind used in animal feedingManufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403Smoking tobaccoManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2504Natural crystalline graphite, with enriched carbon content, purified and groundEnriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515Marble, squarely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2516Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518Calcined dolomiteCalcination of dolomite not calcined
ex 2519Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesiaManufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex 2520Plasters specially prepared for dentistryManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2524Natural asbestos fibresManufacture from asbestos concentrate
ex 2525Mica powderGrinding of mica or mica waste
ex 2530Earth colours, calcined or powderedCalcination or grinding of earth colours
ex 2707Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (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)a

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

ex 2709Crude oils obtained from bituminous mineralsDestructive distillation of bituminous materials

2710

to

2712

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations

Petroleum gases and other gaseous hydrocarbons

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)a

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

2713

to

2715

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch

Operations of refining and/or one or more specific process(es)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

ex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 2811Sulphur trioxideManufacture from sulphur dioxide
ex 2833Aluminium sulphateManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2901Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es)a

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

ex 2902Cyclanes 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)a

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product

ex 2905Metal alcoholates of alcohols of this heading and of ethanol or glycerolManufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesManufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % 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 No 2909 used may not exceed 20 % 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
2933Heterocyclic compounds with nitrogen hetero-atom(s) only;Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
2934
Nucleic acids and their salts;
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product
other heterocyclic compounds
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex Chapter 30Pharmaceutical products, except for Nos 3002, 3003, and 3004, for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
Other:
Human blood
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
Animal blood prepared for therapeutic or prophylactic
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
Blood fractions other than antisera, haemoglobin and serum globulin
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
Haemoglobin, blood globulin and serum globulin
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
Other
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

3003

and

3004

Medicaments (excluding goods of heading Nos 3002, 3005 or 3006)

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 31Fertilizers except for heading No ex 3105 for which the rule is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus 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 in which:

  • all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos ex 3201 and 3205, for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 3201Tannins and their salts, ethers, esters, and other derivativesManufacture from tanning extracts of vegetable origin
3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakesbManufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product
ex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos ex 3301, ex 3302 and 3306 for which the rule is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 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 excluding extracted oleoresinsManufacture from materials of any heading, including materials of a different “group”c in this heading. However, materials of the same “group” may be used, provided their value does not exceed 20 % of the ex-works price of the product
ex 3302Alcoholic preparations containing all flavouring agents characterizing a beverageManufacture from materials of any heading except grapes or any material derived from grapes
ex 3306Yarn used to clean between the teeth (dental floss)

Manufacture from:

  • raw silk, silk waste, carded or combed or otherwise processed for spinning,

  • other natural fibres not carded or combed or otherwise processed for spinning,

  • chemical materials or textile pulp, or

  • paper making materials

ex Chapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for heading Nos 3403 and 3404, for which the position is set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex 3403Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight

Operations of refining and/or one or more specific process(es)a

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

ex 3404Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous materials, slack wax or scale waxManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
ex Chapter 35Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
3505Dextrins and other modified starches (for example, pregelatinized 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 No 3505
Other
Manufacture from materials of any heading, except those of heading No 1108
ex 3507Prepared enzymes not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36Explosives; pyrotechnic products; matches; pyro-phoric alloys; certain combustible preparationsManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex Chapter 37Photographic or cinematographic goods; except for Nos 3701, 3702 and 3704 for which the rules are set belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
3701Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:Manufacture in which all the materials used are classified within a heading other than that of the product or in heading No 3702
3702Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
3704Photographic plates, film paper, paperboard and textiles, exposed but not developedManufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
ex Chapter 38Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822, ex 3823 and 3824, for which the rules are set out belowManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % 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 No 3403 used does not exceed 20 % of the ex-works price of the product
ex 3803Refined tall oilRefining of crude tall oil
ex 3805Spirits of sulphate turpentine, purifiedPurification by distillation or refining of raw spirits of sulphate turpentine
ex 3806Ester gumsManufacture from resin acids
ex 3807Wood pitch (wood tar pitch)Distillation of wood tar
ex 3811Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materialsManufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the product

3808

to

3814

3818

to

3820

and

3824

Miscellaneous chemical products:

  • The following of heading No 3824:

    • 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 No 2905

    • Petroleum sulphates, excluding petroleum sulphates 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 in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provide their value does not exceed 20 % 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
ex 3823Industrial fatty alcoholsManufacture from materials of any heading including fatty acids of heading No 3823

3901

to

3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 3907 for which the rule is set out below:
Addition homopolymerization products

Manufacture in which:

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

  • the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productd

Other
Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productd
ex 3907Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product

3916

to

3921

Semi-manufactures and articles of plastics, except for headings Nos ex 3916, ex 3917 and ex 3920, for which the rules are set out below:
Flat products, further worked than only surface-worked or cut into forms other than rectangles; other products, further worked than only surface-worked
Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
Other:
Addition homopolymerization products

Manufacture in which:

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

  • the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productd

Other
Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the productd

ex 3916

and

3917

Profile shapes and tubes

Manufacture in which:

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

  • the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product

ex 3920Ionomer sheet or filmManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium

3922

to

3926

Articles of plasticManufacture in which the value of all the materials used does not exceed 50 & of the ex-works price of the product
ex 4001Laminated slabs of crepe rubber for shoesLamination of sheets of natural rubber
4005Compound rubber, unvulcanized, in primary forms or in plates, sheets or stripManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubberManufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex 4017Articles of hard rubberManufacture from hard rubber
ex 4102Raw skins of sheep or lambs, without wool onRemoval of wool from sheep or lamb skins, with wool on

4104

to

4107

Leather, without hair or wool, other than leather of heading Nos 4108 or 4109Retanning of pre-tanned leather, or Manufacture in which all the materials used are classified within a heading other than that of the product
4109Patent leather and patent laminated leather; metallized leatherManufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
ex 4302Tanned or dressed furskins, assembled:
Plates, crosses and similar forms
Bleaching or dying, in addition to cutting and assembly of non-assembled tanned or dressed furskins
Other
Manufacture from non-assembled, tanned or dressed furskins
4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins, of heading No 4302
ex 4403Wood roughly squaredManufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 4408Veneer sheets and sheets 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 finger-jointedSplicing, planing, sanding or finger-jointing
ex 4409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tonged, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed
Sanding or finger-jointing
Beadings and mouldings
Beading or moulding

ex 4410

to

ex 4413

Beadings and mouldings, including moulded skirting and other moulded boardsBeading or moulding
ex 4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to size
ex 4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of woodManufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418
Builders' joinery and carpentry of wood
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used
Beadings and mouldings
Beading or moulding
ex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading except drawn wood of heading No 4409
4503Articles of natural corkManufacture from cork of heading No 4501
ex 4811Paper and paperboard, ruled, lined or squared onlyManufacture from paper-making materials of Chapter 47
4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxesManufacture from paper-making materials of Chapter 47
4817Envelopes, 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

Manufacturing in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4818Toilet paperManufacture from paper-making materials of Chapter 47
ex 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 4820Letter padsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shapeManufacture from paper-making materials of Chapter 47
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmingsManufacture from materials not classified within heading Nos 4909 or 4911
4910Calendars 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 in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

Other
Manufacture from materials not classified within heading No 4909 or 4911
ex 5003Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste

5501

to

5507

Man-made staple fibresManufacture from chemical materials or textile pulp

ex Chapter 50

to

Chapter 55

Yarn, monofilament and thread:

Manufacture frome

  • raw silk, silk waste, carded or combed or otherwise processed for spinning,

  • other natural fibres not carded or combed or otherwise processed for spinning,

  • chemical materials or textile pulp, or

  • paper-making materials

ex Chapter 50

to

Chapter 55

Woven fabrics:
Incorporating rubber thread
Manufacture from single yarne
Other

Manufacture frome:

  • coir yarn,

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning,

  • chemical materials or textile pulp, or

  • paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

ex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below

Manufacture frome:

  • coir yarn,

  • natural fibres,

  • chemical materials or textile pulp, or

  • paper making materials

5602Felt, whether or not impregnated, coated, covered or laminated:
Needleloom felt

Manufacture frome:

  • natural fibres, or

  • chemical materials or textile pulp

However

  • polypropylene filament of heading No 5402,

  • polypropylene fibres of heading Nos 5503 or 5506, or

  • polypropylene filament tow of heading No 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 value does not exceed 40 % of the ex-works price of the product

Other

Manufacture frome:

  • natural fibres,

  • man-made staple fibres made from casein, or

  • chemical materials or textile pulp

5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 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 frome:

  • natural fibres not carded or combed or otherwise processed for spinning,

  • chemical materials or textile pulp, or

  • paper-making materials

5605Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture frome:

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning,

  • chemical materials or textile pulp, or

  • paper-making materials

5606Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Manufacture frome:

  • 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 57Carpets and other textile floor coverings:
Of needleloom felt

Manufacture frome:

  • natural fibres, or

  • chemical materials or textile pulp.

However:

  • polypropylene filament of heading No 5402,

  • polypropylene fibres of heading No 5503 or 5506, or

  • polypropylene filament tow of heading No 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 value does not exceed 40 % of the ex-works price of the product

Of other felt

Manufacture frome:

  • natural fibres not carded or combed or otherwise processed for spinning, or

  • chemical materials or textile pulp

Other

Manufacture frome:

  • coir yarn,

  • synthetic or artificial filament yarn,

  • natural fibres, or

  • man-made staple fibres not carded or combed or otherwise processed for spinning

ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:
Combined with rubber thread
Manufacture from single yarne:
Other

Manufacture frome:

  • 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, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5810Embroidery in the piece, in strips or in motifs

Manufacture in which:

  • all the materials used are classified in a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

5901Textile 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 foundationsManufacture from yarn
5902Tyre 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
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902Manufacture from yarn
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeManufacture from yarne
5905Textile wall coverings:
Impregnated, coated, covered or laminated with rubber, plastics or other materials
Manufacture from yarn
Other

Manufacture frome:

  • 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) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

5906Rubberized textile fabrics, other than those of heading No 5902:
Knitted or crocheted fabrics

Manufacture frome:

  • 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
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the likeManufacture from yarn
ex 5908Incandescent gas mantles, impregnatedManufacture from tubular knitted gas mantle fabric

5909

to

5911

Textile articles of a kind suitable for industrial use:
Polishing discs or rings other than of felt of heading No 5911
Manufacture from yarn or waste fabrics or rags of heading No 6310
Other

Manufacture fromf:

  • coir yarn,

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning, or

  • chemical materials or textile pulp

Chapter 60Knitted or crocheted fabrics

Manufacture fromf:

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning, or

  • chemical materials or textile pulp

Chapter 61Articles 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 yarne
Other

Manufacture frome:

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning, or

  • chemical materials or textile pulp

ex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out belowManufacture from yarnf

ex 6202

ex 6204

ex 6206

ex 6209

and

ex 6217

Women's, girls' and babies' clothing and other made up clothing accessories, embroidered

Manufacture from yarnf

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the productf

ex 6210

ex 6216

and

ex 6217

Fire-resistant equipment of fabric covered with foil of aluminized polyester

Manufacture from yarnf

or

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the productf

6213

and

6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like
Embroidered

Manufacture from unbleached single yarnf g

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the productg

Other
Manufacture from unbleached single yarnf g
ex 6217Interlinings for collars and cuffs, cut out

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 40 % of the ex-works price of the product

6301

to

6304

Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
Of felt, of non-wovens

Manufacture frome

  • natural fibres, or

  • chemical materials or textile pulp

Other:
Embroidered

Manufacture from unbleached single yarng e

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 yarng e
6305Sacks and bags, of a kind used for the packing of goods

Manufacture frome:

  • natural fibres,

  • man-made staple fibres not carded or combed or otherwise processed for spinning, or

  • chemical materials or textile pulp

6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
Of non-wovens

Manufacture frome:

  • natural fibres, or

  • chemical materials or textile pulp

Other
Manufacture from unbleached single yarne
6307Other made up articles, including dress patternsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308Sets 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 saleEach 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 their total value does not exceed 15 % of the ex-works price of the set

6401

to

6405

FootwearManufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6503Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmedManufacture from yarn or textile fibresh
6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmedManufacture from yarn or textile fibresh
6601Umbrellas 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
ex 6803Articles of slate or of agglomerated slateManufacture from worked slate
ex 6812Articles of asbestos or of mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonateManufacture from materials of any heading
ex 6814Articles of mica; including agglomerated or reconstituted mica on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)
7006Glass of heading Nos 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materialsManufacture from materials of heading No 7001
7007Safety glass, consisting of toughened (tempered) or laminated glassManufacture from materials of heading No 7001
7008Multiple-walled insulating units of glassManufacture from materials of heading No 7001
7009Glass mirrors, whether or not framed, including rear-view mirrorsManufacture from materials of heading No 7001
7010Carboys, 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 within which all the materials used are classified within a heading other than that of the product

or

Cutting of glassware, provided that the value of the uncut glassware does not exceed 50 % of the ex-works price of the product

7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)

Manufacture in which all the materials used are classified within a heading other than that of the product

and

Cutting of glassware, provided that the value of the uncut glassware does not exceed 50 % of the ex-works price of the product

or

Hand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided that the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product

ex 7019Articles (other than yarn) of glass fibres

Manufacture from:

  • uncoloured slivers, rovings, yarn or chopped strands, or

  • glass wool

ex 7101Natural or cultured pearls, graded and temporarily strung for convenience or transportManufacture 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

ex 7106

7108

and

7110

Precious metals:
Unwrought

Manufacture from materials not classified within heading Nos 7106, 7108 or 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading Nos 7106, 7108 or 7110

or

Alloying of precious metals of heading Nos 7106, 7108 or 7110 with each other or with base metals

Semi-manufactured or in powder form (All)
Manufacture from unwrought precious metals

ex 7107,

ex 7109

and

ex 7111

Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought
7116Articles 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
7117Imitation jewellery

Manufacture in which all the materials used are classified within a heading other than that of the product

or

Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product

7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading Nos 7201, 7202, 7203, 7204 or 7205

7208

to

7216

Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of heading No 7206
7217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading No 7207

ex 7218

7219

to

7222

Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms of heading No 7218
7223Wire of stainless steelManufacture from semi-finished materials of heading No 7218

ex 7224

7225

to

7227

Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steelManufacture from ingots or other primary forms of heading No 7224
7228Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms of heading Nos 7206, 7218 or 7224
7229Wire of other alloy steelManufacture from semi-finished materials of heading No 7224
ex 7301Sheet pilingManufacture from materials of heading No 7206
7302Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing railsManufacture from materials of heading No 7206

7304,

7305

and

7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading Nos 7206, 7207, 7218 or 7224
7308Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex 7315Skid-chainsManufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
ex 7322Radiators for central heating, not electrically heated and parts thereof, of iron or steelManufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product
ex Chapter 74Copper and articles thereof except for heading Nos 7401 to 7405; the rule for heading No ex 7403 is set out below

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 7403Copper alloys, unwroughtManufacture from refined copper, unwrought, or waste and scrap of copper
ex Chapter 75Nickel and articles thereof except for heading Nos 7501 to 7503

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 76Aluminium and articles thereof except for heading Nos 7601, 7602 and ex 7616; the rules for heading Nos ex 7601 and ex 7616 are set out below

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 7601
Aluminium alloys
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
ex 7616Aluminium 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 in which:

  • all the materials used are classified within a heading other than 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

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 78Lead and articles thereof except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

7801Unwrought lead:
Refined lead
Manufacture from “bullion” or “work” lead
Other
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
ex Chapter 79Zinc and articles of zinc, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

7901Unwrought zincManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
ex Chapter 80Tin and articles thereof; except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 50 % of the ex-works price of the product

8001Unwrought tinManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
ex Chapter 81Other base metals, wrought; articles thereofManufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
8206Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail saleManufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided that their value does not exceed 15 % of the ex-works price of the set
8207Interchangeable 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 screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 40 % of the ex-works price of the product

8208Knives and cutting blades, for machines or for mechanical appliances

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product, and

  • the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
ex 8306Statuettes and other ornaments, of base metalManufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided that their value does not exceed 30 % of the ex-works price of the product
ex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos 8403, ex 8404, 8406 to 8409, 8412, 8415, 8418, ex 8419, 8420, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8484 and 8485

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8403

and

ex 8404

Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilersManufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404 However, materials which are classified within heading No 8403 or 8404 may be used provide their value, taken together, does not exceed 5 % of the ex-works price of the product
8406Steam turbines and other vapour turbinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408Compression-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
8409Parts suitable for use solely or principally with the engines of heading No 8407 or 8408Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8412Other engines and motorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8415Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulatedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 8419Machines for wood, paper pulp and paper board industries

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

8420Calendering or other rollling 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

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % 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

  • where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product

8429Self-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

  • where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product

8430Other 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

  • where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product

ex 8431Parts for road rollersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8439Machinery 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

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

8441Other 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

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

8444

to

8447

Machines of these headings for use in the textile industryManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8448Auxiliary machinery for use with machines of headings Nos 8444 and 8445Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
Sewing machines (lock stich 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,

  • where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and

  • the thread tension, crochet and zigzag mechanisms used are already 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 Nos 8456 to 8466Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8469,

8470

8471,

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
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8483Roller screwsManufacture in with the value of all the materials used does not exceed 40 % of the ex-works price of the product
8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings, mechanical sealsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below: 8501, 8502, ex 8504, ex 8517, ex 8518, 8519 to 8529, 8535 to 8537, 8542, 8544 to 8546 and ex 8548

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8501Electric 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

  • where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product

8502Electric 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

  • where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product

ex 8504Power supply units for automatic data-processing machinesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8517Videophones

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating material used

ex 8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audiofrequency 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

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8519Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8520Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8521Video 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

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8522Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to. 8521Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8524Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
Matrices and masters for the production of records
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

  • where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product

8525Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8526Radar 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

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8527Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8528Television apparatus for television, whether or not incorporating dio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8529Parts suitable for use solely or principally with the apparatus of heading Nos 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
Other

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

8535

and

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product

8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 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 No 8517

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product

8542Electronic integrated circuits and microassemblies

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product

8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8548
Electrical 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
Spent primary cells, spent primary batteries

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8601

to

8607

Railway or tramway locomotives, rolling-stock and parts thereofManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transportManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos 8709 to 8711, ex 8712, 8715 and 8716Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709Works 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

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8710Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 8712Bicycles without ball bearingsManufacture from materials not classified in heading No 8714
8715Baby carriages and parts thereof

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

8803Parts of goods of heading No 8801 or 8802Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
Rotochutes
Manufacture from materials of any heading, including other materials of heading No 8804
Other
Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product
8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articlesManufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product
Chapter 89Ships, boats and floating structuresManufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
ex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following heading or parts of headings for which the rules are set out below: 9001, 9002, 9004, ex 9005, ex 9006, 9007, 9011, ex 9014, 9015 to 9017, ex 9018 and 9024 to 9033

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004Spectacles, goggles and the like, corrective, protective or otherManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9005Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

9007Cinematographic cameras and projectors, whether or not incorporating sound 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,

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

9011Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

ex 9014Other navigational instruments and appliancesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefindersManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016Balances of a sensitivity of 5 cg or better, with or without weightsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9018Dentists' chairs incorporating dental appliances or dentists' spittoonsManufacture from materials of any heading, including other materials of heading No 9018
9024Machines 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
9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instrumentsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026Instruments 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 Nos 9014, 9015, 9028 or 9032Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028Gas, 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

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

9029Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9104 or 9015; stroboscopesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiationsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectorsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032Automatic regulating or controlling instruments and apparatusManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: 9105, 9109 to 9113Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105Other clocks

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

9109Clock 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

  • where the value of all the non-originating materials used does not exceed the value of the originating materials used

9110Complete 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

  • where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product

9111Watch cases of heading Nos 9101 or 9102 and parts thereof

Manufacture:

  • in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

9112Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof

Manufacture in which:

  • the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

  • where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product

9113Watch 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 92Musical instruments; parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93Arms and ammunition; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 9401

and

ex 9403

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less

Manufacture in which all the materials used are classified within a heading other than that of the product

or

Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:

  • its value does not exceed 25 % of the ex-works price of the product, and

  • all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403

9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or includedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406Prefabricated buildingsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9503Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product,

  • provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 9506Finished golf club headsManufacture from roughly shaped blocks
9507Fishing rods, fish-hooks and other fine fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading No 9208 or 9705) and similar hunting or shooting requisitesManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 5 % of the ex-works price of the product

ex 9601

and

ex 9602

Articles of animal, vegetable or mineral carving materialsManufacture from “worked” carving materials of the same heading
ex 9603Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mopsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605Travel sets for personal toilet, sewing or shoe or clothes cleaningEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture in which:

  • all the materials used are classified within a heading other than that of the product,

  • provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

9608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating sytlos; 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 No 9609Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product
9612Typewriter 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 in which:

  • all the materials used are classified within a heading other than that of the product,

  • provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 9614Smoking pipes and pipe bowlsManufacture from roughly shaped blocks

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