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The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Status:

This is the original version (as it was originally made).

Regulation 7(1)

SCHEDULE 1Conditions which must be met for the processing of goods to constitute an important stage of manufacture

This schedule has no associated Explanatory Memorandum

PART 1Introductory notes

Note 1 – The structure of the table in Part 2 of this Schedule

1.1.  Where the entry in Column 1 is preceded by ‘ex’, the condition in Column 3 applies only to the part of that heading as described in Column 2.

1.2.  Where several headings or sub-headings are grouped together in Column 1 or a Chapter number is given and the description of goods in Column 2 is therefore given in general terms, the corresponding condition in Column 3 applies to all goods which are classified in headings of the Chapter or in any of the headings or sub-headings grouped together in Column 1.

1.3.  Where there are different conditions in the table applying to different goods within a heading, each indent contains the description of that part of the heading covered by the corresponding condition in Column 3.

1.4.  Where Column 3 is split into two sub-columns, the reference to “LDCs” in sub-column (a) is a reference to countries or territories listed as “least developed countries” in Part 2 of Schedule 3 to the Act and the condition set out in sub-column (b) applicable to all other beneficiary countries is also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a beneficiary country for the purposes of bilateral cumulation under regulation 15 of these Regulations.

1.5.  Where a condition specifies that a good must be manufactured from a particular material, the condition does not prevent the use also of other materials which, because of their inherent nature, cannot meet the condition.

Note 2 – General provisions concerning certain agricultural goods

2.1.  Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 (unmanufactured tobacco; tobacco refuse) which are grown or harvested in a beneficiary country are to be treated as originating from that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country or territory.

2.2.  In cases where the content of non-originating material in a good is sugar and is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final good and used in the manufacture of the non-originating materials incorporated in the final good is taken into account for the calculation of such limitations.

Note 3 - Terminology used in respect of certain textile goods

3.1.  The term “natural fibres” as used in the table refers to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed but which have not been spun. The term includes horsehair of heading 0503, silk of headings 5002 and 5003, wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203 and other vegetable fibres of headings 5301 to 5305.

3.2.  The terms “textile pulp”, “chemical materials” and “paper-making materials” as used in the table describe the materials not classified in Chapters 50 to 63 which can be used to manufacture artificial, synthetic or paper fibres or yarns.

3.3.  The term “man-made staple fibres” as used in the table refers to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 4 - Tolerances applicable to goods made of a mixture of textile materials

4.1.  Where, in relation to a good in the table, reference is made to this Note, the conditions set out in Column 3 are not to be applied to any basic textile materials used in the manufacture of the good and which, taken together, represent 10% or less of the total weight of all the basic textile materials used (see also Notes 4.3 and 4.4).

4.2.  However, the tolerance mentioned in Note 4.1 may be applied only to mixed goods which have been made from two or more basic textile materials. The following are the basic textile materials:

  • silk;

  • wool;

  • coarse animal hair;

  • fine animal hair;

  • horsehair;

  • cotton;

  • paper-making materials and paper;

  • flax;

  • true hemp;

  • jute and other textile bast fibres;

  • sisal and other textile fibres of the genus Agave;

  • coconut, abaca, ramie and other vegetable textile fibres;

  • synthetic man-made filaments;

  • artificial man-made filaments;

  • current-conducting filaments;

  • synthetic man-made staple fibres of polypropylene;

  • synthetic man-made staple fibres of polyester;

  • synthetic man-made staple fibres of polyamide;

  • synthetic man-made staple fibres of polyacrylonitrile;

  • synthetic man-made staple fibres of polyimide;

  • synthetic man-made staple fibres of polytetrafluoroethylene;

  • synthetic man-made staple fibres of poly(phenylene sulphide);

  • synthetic man-made staple fibres of poly(vinyl chloride);

  • other synthetic man-made staple fibres;

  • artificial man-made staple fibres of viscose;

  • other artificial man-made staple fibres;

  • yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;

  • yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;

  • goods of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;

  • other goods of heading 5605;

  • glass fibres;

  • metal fibres.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating materials which are synthetic staple fibres which do not satisfy the conditions may be used, provided that their total weight does not exceed 10% of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the conditions, or woollen yarn which does not satisfy the conditions, or a combination of the two, may be used, provided that their total weight does not exceed 10% of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed good if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed good.

4.3.  In the case of goods incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, the tolerance is 20% in respect of this yarn.

4.4.  In the case of goods incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, the tolerance is 30% in respect of this strip.

Note 5 — Other tolerances applicable to certain textile goods

5.1.  Where, in the table, reference is made to this Note, textile materials which do not satisfy the condition set out in Column 3 for the made-up good concerned, may be used, provided that they are classified in a heading other than that of the good and that their value does not exceed 8% of the ex-works price of the good.

5.2.  Without prejudice to Note 5.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile goods, whether or not they contain textiles.

Example:

If a condition in the table provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

5.3.  Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27

6.1.  For the purposes of headings ex 2707 and 2713, the “specific processes” are the following:

  • vacuum-distillation;

  • redistillation by a very thorough fractionation-process(1);

  • cracking;

  • reforming;

  • extraction by means of selective solvents;

  • the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

  • polymerisation;

  • alkylation;

  • isomerisation.

6.2.  For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:

  • vacuum-distillation;

  • redistillation by a very thorough fractionation-process (2);

  • cracking;

  • reforming;

  • extraction by means of selective solvents;

  • the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

  • polymerisation;

  • alkylation;

  • isomerisation;

  • in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85% of the sulphur-content of the goods processed (ASTM D 1266-59 T method (3));

  • in respect of goods of heading 2710 only, deparaffining by a process other than filtering;

  • in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. However, the further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability is not to be deemed to be a specific process;

  • in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30% of these goods distils, by volume, including losses, at 300 °C, by the ASTM D 86 method (4);

  • in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;

  • in respect of crude goods (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

6.3.  For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing goods with different sulphur-contents, or any combination of these operations or like operations, do not constitute an important stage of manufacture.

PART 2Conditions which must be met for the processing of goods to constitute an important stage of manufacture

HeadingDescription of goodsConditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 7(1) of these Regulations
(1)(2)(3)
(1)

See Note 2.2 in Part 1 of this Schedule.

(2)

For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule.

(3)

For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule.

(4)

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

(5)

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

(6)

The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16(5) by Gardner Hazemeter (i.e. Hazefactor), is less than 2%.

(7)

For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.

(8)

The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(9)

See Note 5 in Part 1 of this Schedule.

(10)

See Note 4 in Part 1 of this Schedule.

(11)

For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule.

Chapter 1Live animalsNone if all the animals of Chapter 1 are wholly obtained in the country or territory
Chapter 2Meat and edible meat offalManufacture in which all the meat and edible meat offal in the goods of this Chapter is wholly obtained in the country or territory
ex Chapter 3Fish and crustaceans, molluscs and other aquatic invertebrates, except for:None if the fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained in the country or territory
0304Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozenManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory
ex 0306Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory
ex 0307Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory
Chapter 4Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included;

Manufacture in which:

  • all the materials of Chapter 4 used are wholly obtained in the country or territory; and

  • the weight of sugar (1) used does not exceed 40% of the weight of the final good

ex Chapter 5Products of animal origin, not elsewhere specified or included, except for:Manufacture from materials of any heading
ex 0511 91Inedible fish eggs and roesNone if all the eggs and roes are wholly obtained in the country or territory
Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageManufacture in which all the materials of Chapter 6 used are wholly obtained in the country or territory
Chapter 7Edible vegetables and certain roots and tubersManufacture in which all the materials of Chapter 7 used are wholly obtained in the country or territory
Chapter 8Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained in the country or territory, and

the weight of sugar (1) used does not exceed 40% of the weight of the final good

Chapter 9Coffee, tea, maté and spices;Manufacture from materials of any heading
Chapter 10CerealsManufacture in which all the materials of Chapter 10 used are wholly obtained in the country or territory
ex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for:Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 0710 10 used are wholly obtained in the country or territory
ex 1106Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713Drying and milling of leguminous vegetables of heading 0708
Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderManufacture from materials of any heading, except that of the good
Chapter 13Lac; gums, resins and other vegetable saps and extractsManufacture from materials of any heading, in which the weight of sugar (1) used does not exceed 40% of the weight of the final good
Chapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedManufacture from materials of any heading
ex Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:Manufacture from materials of any sub-heading, except that of the good
1501 to 1504Fats from pig, poultry, bovine, sheep or goat, fish, etc.Manufacture from materials of any heading except that of the good
1505, 1506 and 1520Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Glycerol, crude; glycerol waters and glycerol lyes.Manufacture from materials of any heading
1509 and 1510Olive oil and its fractionsManufacture in which all the vegetable materials used are wholly obtained in the country or territory
1516 and 1517

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

Manufacture from materials of any heading, except that of the good, in which the weight of all the materials of Chapter 4 used does not exceed 40% of the weight of the final good
Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture:

  • from materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 obtained from meat and edible meat offal of Chapter 2, and

  • in which all the materials of Chapter 3 and materials of Chapter 16 obtained from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained in the country or territory

ex Chapter 17Sugars and sugar confectionery; except for:Manufacture from materials of any heading, except that of the good
ex 1702Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramelManufacture from materials of any heading, except that of the good, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30% of the weight of the final good
ex 1702Chemically pure maltose and fructoseManufacture from materials of any heading including other materials of heading 1702
1704Sugar confectionery (including white chocolate), not containing cocoa

Manufacture from materials of any heading, except that of the good, in which:

  • the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

  • the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

Chapter 18Cocoa and cocoa preparations

Manufacture from materials of any heading, except that of the good, in which

the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

Chapter 19Preparations of cereals, flour, starch or milk; pastrycooks’ products

Manufacture from materials of any heading, except that of the good, in which:

  • the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20% of the weight of the final good, and

  • the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final good, and

  • the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

  • the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants; except for:Manufacture from materials of any heading, except that of the good, in which the weight of sugar (1) used does not exceed 40% of the weight of the final good
2002 and 2003Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acidManufacture in which all the materials of Chapters 7 and 8 used are wholly obtained in the country or territory
ex Chapter 21Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the good, in which:

  • the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

  • the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

2103Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
Sauces and preparations therefore; mixed condiments and mixed seasoningsManufacture from materials of any heading, except that of the good. However, mustard flour or meal or prepared mustard may be used
Mustard flour and meal and prepared mustardManufacture from materials of any heading
Chapter 22Beverages, spirits and vinegar

Manufacture from materials of any heading, except that of the good and headings 2207 and 2208, in which:

  • all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are wholly obtained in the country or territory, and

  • the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

  • the total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

ex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture from materials of any heading, except that of the good
ex 2303Residues of starch manufactureManufacture from materials of any heading, except that of the good, in which the weight of the materials of Chapter 10 used does not exceed 20% of the weight of the final good
2309Preparations of a kind used in animal feeding

Manufacture from materials of any heading, except that of the good, in which:

  • all the materials of Chapters 2 and 3 used are wholly obtained in the country or territory, and

  • the weight of materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20% of the weight of the final good, and

  • the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and

  • the total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good

ex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30% of the total weight of materials of Chapter 24 used
2401Unmanufactured tobacco; tobacco refuseAll unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained in the country or territory
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture from materials of any heading, except that of the good and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50% of the total weight of materials of heading 2401 used
ex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 2519Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture from materials of any heading, except that of the good. However, natural magnesium carbonate (magnesite) may be used
Chapter 26Ores, slag and ashManufacture from materials of any heading, except that of the good
ex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

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 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and one or more specific processes (2)

or

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

2710Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

Operations of refining and one or more specific processes (3)

or

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

2711Petroleum gases and other gaseous hydrocarbons

Operations of refining and one or more specific processes (3)

or

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

2712Petroleum 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 one or more specific processes (3)

or

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

2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Operations of refining and one or more specific processes (2)

or

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

ex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:

(a) Least developed countries (hereinafter “LDCs”)

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 2811Sulphur trioxide

(a) LDCs

Manufacture from sulphur dioxide

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from sulphur dioxide

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 2840Sodium perborate

(a) LDCs

Manufacture from disodium tetraborate pentahydrate

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from sulphur dioxide

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

2843Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metalsManufacture from materials of any heading, including other materials of heading 2843
ex 2852Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from disodium tetraborate pentahydrate

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 29Organic chemicals; except for:

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 2905Metal alcoholates of alcohols of this heading and of ethanol; except for:

(a) LDCs

Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

2905 43;

2905 44;

2905 45

Mannitol; D-glucitol (sorbitol); Glycerol

(a) LDCs

Manufacture from materials of any sub-heading, except that of the good. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any sub-heading, except that of the good. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 2932- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of heading 2915 and 2916 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

(a) LDCs

Manufacture from materials of any heading

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

2933Heterocyclic compounds with nitrogen hetero-atom(s) only

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

(a) LDCs

Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 30Pharmaceutical productsManufacture from materials of any heading
Chapter 31Fertilisers

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

(a) LDCs

Manufacture from materials of any heading, including materials of a different “group” (4) in this heading. However, materials of the same group as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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:

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 3404

Artificial waxes and prepared waxes:

- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

Manufacture from materials of any heading
Chapter 35Albuminoidal substances; modified starches; glues; enzymes

(a) LDCs

Manufacture from materials of any heading, except that of the good, in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good, in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 37Photographic or cinematographic goods

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 38Miscellaneous chemical products; except for:

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3803Refined tall oil

(a) LDCs

Refining of crude tall oil

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Refining of crude tall oil

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3805Spirits of sulphate turpentine, purified

(a) LDCs

Purification by distillation or refining of raw spirits of sulphate turpentine

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Purification by distillation or refining of raw spirits of sulphate turpentine

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

3806 30Ester gums

(a) LDCs

Manufacture from resin acids

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from resin acids

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3807Wood pitch (wood tar pitch)

(a) LDCs

Distillation of wood tar

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Distillation of wood tar

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

3809 10Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

(a) LDCs

Manufacture from materials of any heading, including other materials of heading 3823

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, including other materials of heading 3823

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

3824 60Sorbitol other than that of sub-heading 2905 44

(a) LDCs

Manufacture from materials of any sub-heading, except that of the good and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any sub-heading, except that of the good and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 39Plastics and articles thereof; except for:

(a) LDCs

Manufacture from materials of any heading, except that of the good.

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good.

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3907- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

(a) LDCs

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good (5)

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good (5)

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

- Polyester

(a) LDCs

Manufacture from materials of any heading, except that of the good

or

Manufacture from polycarbonate of tetrabromo-(bisphenol A)

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good

or

Manufacture from polycarbonate of tetrabromo-(bisphenol A)

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3920Ionomer sheets or film

(a) LDCs

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 3921Foils of plastic, metallised

(a) LDCs

Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 40Rubber and articles thereof; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
- Retreaded pneumatic, solid or cushion tyres, of rubberRetreading of used tyres
- Other

Manufacture from materials of any heading, except those of headings 4011 and 4012

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture from materials of any heading, except that of the good
4101 to 4103Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by a note to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by a note to Chapter 41Manufacture from materials of any heading
4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared

Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91,

or

Manufacture from materials of any heading, except that of the good

4107, 4112, 4113Leather further prepared after tanning or crustingManufacture from materials of any heading, except that of the good. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place
Chapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex Chapter 43Furskins and artificial fur; manufactures thereof; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103Manufacture from materials of any heading
ex 4302Tanned or dressed furskins, assembled:
Plates, crosses and similar formsBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
OtherManufacture from non-assembled, tanned or dressed furskins
4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading 4302
ex Chapter 44Wood and articles of wood; wood charcoal; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointedPlaning, sanding or end-jointing
ex 4408Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointedSplicing, planing, sanding or endjointing
ex 4410 to ex 4413Beadings 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 4418- Builders’ joinery and carpentry of woodManufacture from materials of any heading, except that of the good. However, cellular wood panels, shingles and shakes may be used
- Beadings and mouldingsBeading or moulding
ex 4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading, except drawn wood of heading 4409
Chapter 45Cork and articles of cork

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex Chapter 50Silk; except for:Manufacture from materials of any heading, except that of the good
ex 5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste
5004 to ex 5006Silk yarn and yarn spun from silk wasteSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting (7)
5007Woven fabrics of silk or of silk waste:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving

or

Weaving accompanied by dyeing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

ex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture from materials of any heading, except that of the good
5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehairSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (7)
5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

ex Chapter 52Cotton; except for:Manufacture from materials of any heading, except that of the good
5204 to 5207Yarn and thread of cottonSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (7)
5208 to 5212Woven fabrics of cotton:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

ex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture from materials of any heading, except that of the good
5306 to 5308Yarn of other vegetable textile fibres; paper yarnSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (7)
5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

5401 to 5406Yarn, monofilament and thread of man-made filamentsExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres (7)
5407 and 5408Woven fabrics of man-made filament yarn:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the good

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

5501 to 5507Man-made staple fibresExtrusion of man-made fibres
5508 to 5511Yarn and sewing thread of man-made staple fibresSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (7)
5512 to 5516Woven fabrics of man-made staple fibres:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

Ex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:

Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres

or

Flocking accompanied by dyeing or printing (7)

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

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

Extrusion of man-made fibres accompanied by fabric formation,

However:

  • polypropylene filament of heading 5402,

  • polypropylene fibres of heading 5503 or 5506, or

  • polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex,

may be used, provided that their total value does not exceed 40% of the ex-works price of the good

or

Fabric formation alone in the case of felt made from natural fibres (7)

- Other

Extrusion of man-made fibres accompanied by fabric formation,

or

Fabric formation alone in the case of other felt made from natural fibres (7)

5603Nonwovens, whether or not impregnated, coated, covered or laminated

(a) LDCs

Any non-woven process including needle punching

(b) Other beneficiary countries

Extrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching

5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
Rubber thread and cord, textile coveredManufacture from rubber thread or cord, not textile covered
OtherExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres (7)
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metalExtrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres (7)
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres

or

Spinning accompanied with flocking

or

Flocking accompanied by dyeing (7)

Chapter 57Carpets and other textile floor coverings:

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Manufacture from coir yarn or sisal yarn or jute yarn

or

Flocking accompanied by dyeing or by printing

or

Tufting accompanied by dyeing or by printing

Extrusion of man-made fibres accompanied by non-woven techniques including needle punching (7)

However:

- polypropylene filament of heading 5402,

- polypropylene fibres of heading 5503 or 5506, or

- polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40% of the ex-works price of the good

Jute fabric may be used as a backing

Ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:

(a) LDCs

Weaving (7)

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, 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 good

(b) Other beneficiary countries

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or flocking or coating

or

Flocking accompanied by dyeing or by printing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7)

5805Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made upManufacture from materials of any heading, except that of the good
5810Embroidery in the piece, in strips or in motifsManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good
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 foundations

Weaving accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

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 materialsWeaving
- OtherExtrusion of man-made fibres accompanied by weaving
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

Weaving accompanied by dyeing or by coating

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good

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 shapeWeaving accompanied by dyeing or by coating (7)
5905Textile wall coverings:
- Impregnated, coated, covered or laminated with rubber, plastics or other materialsWeaving accompanied by dyeing or by coating
- Other

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7):

5906Rubberised textile fabrics, other than those of heading 5902:
- Knitted or crocheted fabrics

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

or

Knitting accompanied by dyeing or by coating

or

Dyeing of yarn of natural fibres accompanied by knitting (7)

- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materialsExtrusion of man-made fibres accompanied by weaving
- Other

Weaving accompanied by dyeing or by coating

or

Dyeing of yarn of natural fibres accompanied by weaving

5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

Weaving accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good

5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
- Incandescent gas mantles, impregnatedManufacture from tubular knitted gas-mantle fabric
- OtherManufacture from materials of any heading, except that of the good
5909 to 5911Textile articles of a kind suitable for industrial use:
Polishing discs or rings other than of felt of heading 5911Weaving
- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911

(a) LDCs

Weaving (7)

(b) Other beneficiary countries

Extrusion of man-made fibres or spinning of natural or of man-made staple fibres, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

Only the following yarns may be used:

- coir yarn

- yarn of polytetrafluoroethylene (12),

- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

- monofil of polytetrafluoroethylene (12),

- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (12)

- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid

Other

Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving (7)

or

Weaving accompanied by dyeing or by coating

Chapter 60Knitted or crocheted fabrics

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

or

Knitting accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

or

Dyeing of yarn of natural fibres accompanied by knitting

or

Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the good

Chapter 61Articles of apparel and clothing accessories, knitted or crocheted:
- Obtained by 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

(a) LDCs

Manufacture from fabric

(b) Other beneficiary countries

Knitting and making-up (including cutting) (7) (9)

Other

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape goods)

or

Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape goods) (7)

Ex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted; except for:

(a) LDCs

Manufacture from fabric

(b) Other beneficiary countries

Weaving accompanied by making-up (including cutting)

or

Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7) (9)

ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered

(a) LDCs

Chapter rule applies

(b) Other beneficiary countries

Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good (9)

ex 6212Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, 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

(a) LDCs

Manufacture from fabric

(b) Other beneficiary countries

Knitting and making-up (including cutting) (7) (10)

- Other

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape goods)

or

Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape goods) (10)

ex 6210 and ex 6216Fire-resistant equipment of fabric covered with foil of aluminised polyester

(a) LDCs

Chapter rule applies

(b) Other beneficiary countries

Weaving accompanied by making-up (including cutting)

or

Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting) (9)

6213 and 6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
- Embroidered

Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good (9)

or

Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7) (9)

- Other

Weaving accompanied by making-up (including cutting)

or

Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good (7) (9)

6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
- Embroidered

Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good (9)

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

Weaving accompanied by making-up (including cutting)

or

Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting) (9)

- Interlinings for collars and cuffs, cut outManufacture from materials of any heading, except that of the good, and in which the value of all the materials used does not exceed 40% of the ex-works price of the good
- Other

(a) LDCs

Chapter rule applies

(b) Other beneficiary countries

Weaving accompanied by making-up (including cutting) (9)

Ex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture from materials of any heading, except that of the good
6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
- Of felt, of nonwovens

(a) LDCs

Any non-woven process including needle punching accompanied by making up (including cutting)

(b) Other beneficiary countries

Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting) (7)

Other
- Embroidered

Weaving or knitting accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good (9) (11)

OtherWeaving or knitting accompanied by making-up (including cutting)
6305Sacks and bags, of a kind used for the packing of goods

(a) LDCs

Weaving or knitting and making-up (including cutting) (7)

(b) Other beneficiary countries

Extrusion of man-made fibres or spinning of natural or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting) (7)

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

(a) LDCs

Any non-woven process including needle punching accompanied by making up (including cutting)

(b) Other beneficiary countries

Extrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching

- Other

Weaving accompanied by making-up (including cutting)(7) (9)

or

Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting)

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 good
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 sale

(a) LDCs

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 25% of the ex-works price of the set

(b) Other beneficiary countries

Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set

Ex Chapter 64Footwear, gaiters and the like; parts of such articles; except for:Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture from materials of any heading, except that of the good
Chapter 65Headgear and parts thereofManufacture from materials of any heading, except that of the good
Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture from materials of any heading, except that of the good
ex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 6803Articles of slate or of agglomerated slateManufacture from worked slate
ex 6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any 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)
Chapter 69Ceramic products

(a) LDCs

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 70Glass and glassware, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

7006Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII (Semiconductor Equipment and Materials Institute Incorporated) -standards (8)Manufacture from non-coated glass-plate substrate of heading 7006
OtherManufacture from materials of heading 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 from materials of any heading, except that of the good

or

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

7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

Manufacture from materials of any heading, except that of the good

or

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

or

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50% of the ex-works price of the good

ex 7019Articles (other than yarn) of glass fibres

Manufacture from:

uncoloured slivers, rovings, yarn or chopped strands, or

glass wool

ex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

7106, 7108 and 7110Precious metals:
Unwrought

Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110

or

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

or

Fusion or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals

Semi-manufactured or in powder formManufacture from unwrought precious metals
ex 7107, ex 7109 and ex 7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought
7115Other articles of precious metal or of metal clad with precious metalManufacture from materials of any heading, except that of the good
7117Imitation jewellery

Manufacture from materials of any heading, except that of the good

or

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

ex Chapter 72Iron and steel; except for:Manufacture from materials of any heading, except that of the good
7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206
7208 to 7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207
7217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading 7207
7218 91 and 7218 99Semi-finished productsManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10
7219 to 7222Flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms or semi-finished materials of heading 7218
7223Wire of stainless steelManufacture from semi-finished materials of heading 7218
7224 90Semi-finished productsManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10
7225 to 7228Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224
7229Wire of other alloy steelManufacture from semi-finished materials of heading 7224
ex Chapter 73Articles of iron or steel; except for:Manufacture from materials of any heading, except that of the good
ex 7301Sheet pilingManufacture from materials of heading 7207
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing railsManufacture from materials of heading 7206
7304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224
ex 7307Tube or pipe fittings of stainless steelTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35% of the ex-works price of the good
7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture from materials of any heading, except that of the good. However, welded angles, shapes and sections of heading 7301 may not be used
ex 7315Skid chainManufacture in which the value of all the materials of heading 7315 used does not exceed 50% of the ex-works price of the good
ex Chapter 74Copper and articles thereof; except for:Manufacture from materials of any heading, except that of the good
7403Refined copper and copper alloys, unwroughtManufacture from materials of any heading
Chapter 75Nickel and articles thereofManufacture from materials of any heading, except that of the good
ex Chapter 76Aluminium and articles thereof; except for:Manufacture from materials of any heading, except that of the good
7601Unwrought aluminiumManufacture from materials of any heading
7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mmManufacture from materials of any heading, except that of the good and heading 7606
Chapter 77Reserved for possible future use in the Harmonised System
ex Chapter 78Lead and articles thereof, except for:Manufacture from materials of any heading, except that of the good
7801Unwrought lead:
Refined leadManufacture from materials of any heading
OtherManufacture from materials of any heading, except that of the good. However, waste and scrap of heading 7802 may not be used
Chapter 79Zinc and articles thereofManufacture from materials of any heading, except that of the good
Chapter 80Tin and articles thereofManufacture from materials of any heading, except that of the good
Chapter 81Other base metals; cermets; articles thereofManufacture from materials of any heading
ex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail saleManufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15% of the ex-works price of the set
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades thereforManufacture from materials of any heading, except that of the good. 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 from materials of any heading, except that of the good. 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 from materials of any heading, except that of the good. However, handles of base metal may be used
ex Chapter 83Miscellaneous articles of base metal; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture from materials of any heading, except that of the good. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20% of the ex-works price of the good
ex 8306Statuettes and other ornaments, of base metalManufacture from materials of any heading, except that of the good. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30% of the ex-works price of the good
ex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

8401Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separationManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
8407Spark-ignition reciprocating or rotary internal combustion piston engines

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8427Fork-lift trucks; other works trucks fitted with lifting or handling equipmentManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
8482Ball or roller bearings

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

8501, 8502Electric motors and generators; Electric generating sets and rotary converters

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8503

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8503

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

(a) LDCs

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good.

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8519Sound recording and sound reproducing apparatus

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8521Video recording or reproducing apparatus, whether or not incorporating a video tuner

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8523Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8535 to 8537Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity

(a) LDCs

Manufacture from materials of any heading, except that of the good and of heading 8538

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good and of heading 8538

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8540 11 and 8540 12Cathode ray television picture tubes, including video monitor cathode ray tubes

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex 8542 31, ex 8542 32, ex 8542 33, ex 8542 39Monolithic integrated circuits

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

or

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled or tested in a non-party

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 connectors

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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 70% of the ex-works price of the good
8546Electrical insulators of any material

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kindsManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
ex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

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

(a) LDCs

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

ex Chapter 88Aircraft, spacecraft, and parts thereof, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 8804Rotochutes

Manufacture from materials of any heading, including other materials of heading 8804

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

Chapter 89Ships, boats and floating structures

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

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 worked

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

(a) LDCs

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

(b) Other beneficiary countries

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the good

Chapter 91Clocks and watches and parts thereofManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
Chapter 92Musical instruments; parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
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 good
Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex Chapter 95Toys, games and sports requisites; parts and accessories thereof, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

ex 9506Golf clubs and parts thereofManufacture from materials of any heading, except that of the good. However, roughly-shaped blocks for making golf-club heads may be used
ex Chapter 96Miscellaneous manufactured articles, except for:

Manufacture from materials of any heading, except that of the good

or

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good

9601 and 9602

Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding.

Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin

Manufacture from materials of any heading
9603Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees)Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
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 materials 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:

from materials of any heading, except that of the good, and in which the value of all the materials used does not exceed 70% of the ex-works price of the good

9608Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609Manufacture from materials of any heading, except that of the good. However, nibs or nib-points of the same heading as the good may be used
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:

  • from materials of any heading, except that of the good, and

  • in which the value of all the materials used does not exceed 70% of the ex-works price of the good

9613 20Pocket lighters, gas fuelled, refillableManufacture in which the total value of the materials of heading 9613 used does not exceed 30% of the ex-works price of the good
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereofManufacture from materials of any heading
Chapter 97Works of art, collectors’ pieces and antiquesManufacture from materials of any heading, except that of the good
(1)

See Notes to Chapter 27 of the Goods Classification Table.

(2)

See Notes to Chapter 27 of the Goods Classification Table.

(3)

A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: service@astm.org and website https://www.astm.org/CONTACT/index.html). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ.

(4)

See previous footnote for details of where to obtain or inspect a copy.

(5)

A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: service@astm.org and website https://www.astm.org/CONTACT/index.html). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ.

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