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ORGANIZACIÓN MUNDIAL

DEL COMERCIO

WT/COMTD/N/17 10 de octubre de 2003

(03-5355)

Comité de Comercio y Desarrollo Original: inglés

SISTEMA GENERALIZADO DE PREFERENCIAS

Notificación de Islandia1

Se ha recibido de la Misión Permanente de Islandia la siguiente comunicación, de fecha 4 de agosto de 2003.

Con referencia a la petición hecha por el anterior Director General de la OMC de que los Miembros de la Organización adopten iniciativas de acceso a los mercados en favor de los países menos adelantados (PMA), y en relación con una carta del Representante Permanente de Islandia, de fecha 2 de mayo de 2001, la Misión Permanente de Islandia ha presentado la siguiente información relativa al acceso a los mercados en régimen de franquicia arancelaria y no contingentado a las importaciones originarias de los países menos adelantados (PMA).

El Ministerio de Hacienda de Islandia publicó el Reglamento Nº 119/2002 (adjunto) el 29 de enero de 2002, por el que se aplicaba una ley aprobada por el Parlamento de Islandia el 15 de mayo de 2001, que concedía unilateralmente acceso a los mercados en régimen de franquicia arancelaria y no contingentado a las importaciones de prácticamente todos los productos originarios de PMA.

Esta modificación se hizo de acuerdo con una declaración hecha por Islandia en el Consejo General en mayo de 2000, y refleja los principios del Sistema Generalizado de Preferencias (SGP). El Gobierno de Islandia ha adoptado esta iniciativa con el fin de apoyar los esfuerzos internacionales por mejorar las oportunidades de acceso a los mercados de los PMA. Los importantes obstáculos a determinadas importaciones de los PMA son uno de los impedimentos críticos para el desarrollo económico y el alivio de la pobreza en los países más pobres del mundo. El tratamiento abarca todos los productos importantes para los PMA en los mercados de Islandia.

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1 A partir de la página 30, disponible en inglés solamente.

WT/COMTD/N/17 Página 2

REGLAMENTO sobre un Sistema Generalizado de Preferencias – Preferencias arancelarias

en relación con la importación de productos originarios de los países en desarrollo más pobres del mundo

Preferencias arancelarias para los países más pobres del mundo

Artículo 1

Los aranceles sobre los productos originarios de los países en desarrollo más pobres del mundo (países SGP) quedarán abolidos de conformidad con la suspensión de aranceles sobre los productos originarios del Espacio Económico Europeo.

Se otorgan preferencias arancelarias a los países enumerados en el anexo V de la Ley de Aduanas Nº 55/1987, modificada. Los países son: Afganistán, Angola, Bangladesh, Benin, Bhután, Birmania, Burkina Faso, Burundi, Cabo Verde, Camboya, Chad, Comoras, Congo, Djibouti, Eritrea, Etiopía, Gambia, Guinea, Guinea-Bissau, Guinea Ecuatorial, Haití, Islas Salomón, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Maldivas, Malí, Mauricio, Mozambique, Nepal, Níger, República Centroafricana, Rwanda, Samoa, Santo Tomé y Príncipe, Sierra Leona, Somalia, Sudán, Tanzanía, Togo, Tuvalu, Uganda, Vanuatu, Yemen y Zambia.

Productos abarcados

Artículo 2

Las preferencias arancelarias conformes con el presente Reglamento se aplicarán a los siguientes productos del Arancel Aduanero (véase el anexo 1 de la Ley de Aduanas Nº 55/1987, modificada), siempre que se hayan cumplido las demás condiciones del Reglamento:

1. Los productos abarcados en los capítulos 25 a 97 del Arancel Aduanero, a excepción de los productos enumerados en el anexo 1 al presente Reglamento.

2. Los productos agrícolas elaborados, siempre que queden comprendidos en las partidas enumeradas en el anexo 2 al presente Reglamento.

3. Los pescados y otros productos marinos, siempre que queden comprendidos en las partidas enumeradas en el anexo 3 al presente Reglamento.

Normas de origen

Artículo 3

Las preferencias arancelarias conformes con el presente Reglamento estarán sujetas a la condición de que los productos sean originarios de un país del SGP, en el sentido de las normas de origen que figuran en el anexo 4 al presente Reglamento. Para que se otorguen preferencias arancelarias en el punto de importación en Islandia a un producto originario de un país del SGP habrán de cumplirse también otras condiciones especificadas en las normas de origen, por ejemplo en relación con el transporte de los productos y la prueba de origen.


Entrada en vigor, etc.

Artículo 4

El presente Reglamento, adoptado en referencia al párrafo 2 del artículo 6 (véase el apartado 1 del párrafo 1 del artículo 6 de la Ley de Aduanas Nº 55/1987, modificada) entrará en vigor inmediatamente.

Ministerio de Hacienda, 29 de enero de 2002


ANEXO 1

Productos industriales

El presente Reglamento, de conformidad con el párrafo 1 del artículo 2, no se aplicará a los siguientes productos, comprendidos en los capítulos 25 a 97 del Arancel Aduanero:

Código del SA Designación de los productos

3502 Albúminas, albuminatos y demás derivados de las albúminas:

- Ovoalbúmina:

ex 11 - - Seca, excepto la impropia o que ha de volverse impropia para el consumo humano

ex 19 - - Las demás ovoalbúminas, excepto las impropias o que han de volverse impropias para el consumo humano

ex 20 - Lactoalbúmina, incluidos los concentrados de dos o más proteínas del lactosuero, excepto la impropia o que ha de volverse impropia para el consumo humano

3823 Ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado; alcoholes grasos industriales:

- Ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado:

ex 11 - - Ácido esteárico para alimentación animal

ex 12 - - Ácido oleico para alimentación animal

ex 13 - - Ácidos grasos del "tall oil" para alimentación animal

19 - - Los demás:

ex 19 - - - Ácidos grasos destilados para alimentación animal; fluidos destilados de ácidos grasos para alimentación animal

ex 70 - Alcoholes grasos industriales para alimentación animal


ANEXO 2

Productos agrícolas

Los productos agrícolas elaborados comprendidos en las partidas enumeradas en el cuadro 1 quedarán abarcados por el Reglamento, de conformidad con el párrafo 2 del artículo 2.

No se aplicarán derechos a los productos mencionados supra, salvo disposición en contrario en el anexo al cuadro 1.


CUADRO 1


0403 Suero de mantequilla (de manteca), leche y nata (crema) cuajadas, yogur, kéfir y demás leches y natas (cremas), fermentadas o acidificadas, incluso concentrados, con adición de azúcar u otro edulcorante, aromatizados o con frutas u otros frutos o cacao:

10 - Yogur:

ex 10 - - Aromatizado o con frutas u otros frutos o cacao

90 - Los demás:

ex 90 - - Aromatizados o con frutas u otros frutos o cacao

0501 Cabello en bruto, incluso lavado o desgrasado; desperdicios de cabello

0502 Cerdas de cerdo o de jabalí; pelo de tejón y demás pelos para cepillería; desperdicios de dichas cerdas o pelos

0503 Crin y sus desperdicios, incluso en capas con soporte o sin él

0505 Pieles y demás partes de ave, con sus plumas o plumón, plumas y partes de plumas (incluso recortadas) y plumón, en bruto o simplemente limpiados, desinfectados o preparados para su conservación; polvo y desperdicios de plumas o de partes de plumas

0507 Marfil, concha (caparazón) de tortuga, ballenas de mamíferos marinos (incluidas las barbas), cuernos, astas, cascos, pezuñas, uñas, garras y picos, en bruto o simplemente preparados, pero sin cortar en forma determinada; polvo y desperdicios de estas materias

0508 Coral y materias similares, en bruto o simplemente preparados, pero sin otro trabajo; valvas y caparazones de moluscos, crustáceos o equinodermos, y jibiones, en bruto o simplemente preparados, pero sin cortar en forma determinada, incluso en polvo y desperdicios

0509 Esponjas naturales de origen animal

0510 Ámbar gris, castóreo, algalia y almizcle; cantáridas; bilis, incluso desecada; glándulas y demás sustancias de origen animal utilizadas para la preparación de productos farmacéuticos, frescas, refrigeradas, congeladas o conservadas provisionalmente de otra forma

0710 Hortalizas (incluso "silvestres"), aunque estén cocidas en agua o vapor, congeladas:

40 - Maíz dulce (Zea mays var. saccharata)

0711 Hortalizas (incluso "silvestres") conservadas provisionalmente (por ejemplo: con gas sulfuroso o con agua salada, sulfurosa o adicionada de otras sustancias para asegurar dicha conservación), pero todavía impropias para consumo inmediato:

90 - Las demás hortalizas; mezclas de hortalizas

ex 90 - - Maíz dulce (Zea mays var. saccharata)

1302 Jugos y extractos vegetales; materias pécticas, pectinatos y pectatos; agar-agar y demás mucílagos y espesativos derivados de los vegetales, incluso modificados:

- Jugos y extractos vegetales:

14 - - De piretro (pelitre) o de raíces que contengan rotenona

19 - - Los demás:

ex 19 - - - Mezclas de extractos vegetales, para la producción de bebidas o preparados alimenticios

ex 19 - - - Los demás, para usos medicinales, excepto mezclas de extractos vegetales para la producción de bebidas, alimentos u oleorresinas de vainilla

20 - Materias pécticas, pectinatos y pectatos:

ex 20 - - Que contengan un 5 % o más en peso de azúcar añadido

1401 Materias vegetales de las especies utilizadas principalmente en cestería o espartería (por ejemplo: bambú, roten [ratán], caña, junco, mimbre, rafia, paja de cereales limpiada, blanqueada o teñida, corteza de tilo)

1402 Materias vegetales de las especies utilizadas principalmente para relleno (por ejemplo: "kapok" [miraguano de bombacáceas], crin vegetal, crin marina), incluso en capas aun con soporte de otras materias

1403 Materias vegetales de las especies utilizadas principalmente en la fabricación de escobas, cepillos o brochas (por ejemplo: sorgo, piasava, grama, ixtle [tampico]), incluso en torcidas o en haces

1404 Productos vegetales no expresados ni comprendidos en otra parte:

10 - Materias primas vegetales de las especies utilizadas principalmente para teñir o curtir

90 - Los demás



1517 Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites, de este capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la partida 15.16:

10 - Margarina, excepto la margarina líquida:

ex 10 - - Con un contenido de grasa en peso superior o igual al 10 % pero inferior al 15 %

90 - Las demás

ex 90 - - Con un contenido de grasa en peso superior o igual al 10 % pero inferior al 15 %

ex 90 - - Mezclas comestibles para su uso como preparaciones para desprender de moldes

1520 Glicerol en bruto; aguas y lejías glicerinosas:

ex 00 - Para alimentación animal1

1522 Degrás; residuos procedentes del tratamiento de grasas o ceras, animales o vegetales:

ex 00 - Degrás, para alimentación animal1

1702 Los demás azúcares, incluidas la lactosa, maltosa, glucosa y fructosa (levulosa) químicamente puras, en estado sólido; jarabe de azúcar sin adición de aromatizante ni colorante; sucedáneos de la miel, incluso mezclados con miel natural; azúcar y melaza caramelizados:

50 - Fructosa químicamente pura

90 - Los demás, incluido el azúcar invertido:

ex 90 - - Maltosa químicamente pura

1704 Artículos de confitería sin cacao (incluido el chocolate blanco)

1806 Chocolate y demás preparaciones alimenticias que contengan cacao

1901 Extracto de malta; preparaciones alimenticias de harina, grañones, sémola, almidón, fécula o extracto de malta, que no contengan cacao o con un contenido de cacao inferior al 40 % en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte; preparaciones alimenticias de productos de las partidas 04.01 a 04.04 que no contengan cacao o con un contenido de cacao inferior al 5 % en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte

1902 Pastas alimenticias, incluso cocidas o rellenas (de carne u otras sustancias) o preparadas de otra forma, tales como espaguetis, fideos, macarrones, tallarines, lasañas, ñoquis, ravioles, canelones; cuscús, incluso preparado:

- Pastas alimenticias sin cocer, rellenar ni preparar de otra forma:

11 - - Que contengan huevo

19 - - Las demás

20 - Pastas alimenticias rellenas, incluso cocidas o preparadas de otra forma:

ex 20 - - Excepto los productos que contengan más del 20 % en peso de salchichas, carne, despojos o sangre o mezclas de estos productos

30 - Las demás pastas alimenticias

40 - Cuscús

1903 Tapioca y sus sucedáneos preparados con fécula, en copos, grumos, granos perlados, cerniduras o formas similares

1904 Productos a base de cereales obtenidos por inflado o tostado (por ejemplo: hojuelas o copos de maíz); cereales (excepto el maíz) en grano o en forma de copos u otro grano trabajado (excepto la harina, grañones y sémola), precocidos o preparados de otro modo, no expresados ni comprendidos en otra parte

1905 Productos de panadería, pastelería o galletería, incluso con adición de cacao; hostias, sellos vacíos de los tipos utilizados para medicamentos, obleas para sellar, pastas secas de harina, almidón o fécula, en hojas, y productos similares

2001 Hortalizas (incluso "silvestres"), frutas u otros frutos y demás partes comestibles de plantas, preparados o conservados en vinagre o en ácido acético:

90 - Los demás:

ex 90 - - Maíz dulce (Zea mays var. saccharata); palmitos; ñames; batatas y demás partes comestibles de plantas, con un contenido de almidón de peso superior o igual al 5 %



2004 Las demás hortalizas (incluso "silvestres") preparadas o conservadas (excepto en vinagre o en ácido acético), congeladas, excepto los productos de la partida 20.06:

10 - Patatas (papas):

ex 10 - - Harina, sémola o copos

90 - Las demás hortalizas y las mezclas de hortalizas:

ex 90 - - Maíz dulce (Zea mays var. saccharata)

2005 Las demás hortalizas (incluso "silvestres") preparadas o conservadas (excepto en vinagre o en ácido acético), sin congelar, excepto los productos de la partida 20.06:

20 - Patatas (papas):

ex 20 - - Harina, sémola o copos

80 - Maíz dulce (Zea mays var. saccharata)

2006 Hortalizas (incluso "silvestres"), frutas u otros frutos o sus cortezas y demás partes de plantas, confitados con azúcar (almibarados, glaseados o escarchados):

ex 2006 - Maíz dulce (Zea mays var. saccharata)

2007 Confituras, jaleas y mermeladas, purés y pastas de frutas u otros frutos, obtenidos por cocción, incluso con adición de azúcar u otro edulcorante

2008 Frutas u otros frutos y demás partes comestibles de plantas, preparados o conservados de otro modo, incluso con adición de azúcar u otro edulcorante o alcohol, no expresados ni comprendidos en otra parte:

- Frutos de cáscara, cacahuates (cacahuetes, maníes) y demás semillas, incluso mezclados entre sí:

11 - - Cacahuates (cacahuetes, maníes):

ex 11 - - - Manteca de cacahuete

ex 11 - - - Cacahuates (cacahuetes, maníes), tostados

- Los demás, incluidas las mezclas, excepto las mezclas de la subpartida 2008.19:

ex 91 - - Palmitos para alimentación animal1

99 - - Los demás:

ex 99 - - - Maíz, excepto el maíz dulce (Zea mays var. saccharata)

2101 Extractos, esencias y concentrados de café, té o yerba mate y preparaciones a base de estos productos o a base de café, té o yerba mate; achicoria tostada y demás sucedáneos del café tostados y sus extractos, esencias y concentrados:

- Extractos, esencias y concentrados de café y preparaciones a base de estos extractos, esencias o concentrados o a base de café:

12 - - Preparaciones a base de extractos, esencias o concentrados o a base de café:

ex 12 - - - Con un contenido de grasa de la leche en peso superior o igual al 1,5 %, de proteína de leche superior o igual al 2,5 %, de azúcar superior o igual al 5 % o de almidón superior o igual al 5 %

20 - Extractos, esencias y concentrados de té o de yerba mate y preparaciones a base de estos extractos, esencias o concentrados o a base de té o de yerba mate

ex 20 - - Con un contenido de grasa de la leche en peso superior o igual al 1,5 %, de proteína de leche superior o igual al 2,5 %, de azúcar superior o igual al 5 % o de almidón superior o igual al 5 %

30 - Achicoria tostada y demás sucedáneos del café tostados y sus extractos, esencias y concentrados:

ex 30 - - Los demás sucedáneos del café tostados, excepto la achicoria tostada, extractos, esencias y concentrados de los demás sucedáneos del café tostados, excepto la achicoria tostada

2102 Levaduras (vivas o muertas); los demás microorganismos monocelulares muertos (excepto las vacunas de la partida 02); polvos de levantar preparados

2103 Preparaciones para salsas y salsas preparadas; condimentos y sazonadores, compuestos; harina de mostaza y mostaza preparada:

20 - "Ketchup" y demás salsas de tomate

30 - Harina de mostaza y mostaza preparada:

ex 30 - - Mostaza preparada con un contenido de azúcar añadido superior o igual al 5 % en peso

90 - Los demás:

ex 90 - - Excepto la salsa picante de mango, líquida



2104 Preparaciones para sopas, potajes o caldos; sopas, potajes o caldos, preparados; preparaciones alimenticias compuestas homogeneizadas

2106 Preparaciones alimenticias no expresadas ni comprendidas en otra parte3:

ex 2106 - Excepto los jarabes de azúcar aromatizados o coloreados o los preparados con base de grasa y agua, con un contenido de mantequilla u otras grasas de la leche superior al 15 % en peso

2202 Agua, incluidas el agua mineral y la gaseada, con adición de azúcar u otro edulcorante o aromatizada, y demás bebidas no alcohólicas, excepto los jugos de frutas u otros frutos o de hortalizas de la partida 20.09

2203 Cerveza de malta

2205 Vermut y demás vinos de uvas frescas preparados con plantas o sustancias aromáticas

2207 Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico superior o igual al 80 % vol; alcohol etílico y aguardiente desnaturalizados, de cualquier graduación:

20 - Alcohol etílico y aguardiente desnaturalizados, de cualquier graduación

2208 Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico inferior al 80 % vol; aguardientes, licores y demás bebidas espirituosas:

40 - Ron y demás aguardientes de caña:

50 - "Gin" y ginebra:

60 - Vodka

70 - Licores:

ex 70 - - Con un contenido de azúcar añadido superior al 5 % en peso

90 - Los demás:

ex 90 - - Aqua vitae (brennivín)

2209 Vinagre y sucedáneos del vinagre obtenidos a partir del ácido acético

2402 Cigarros (puros) (incluso despuntados), cigarrigos (puritos) y cigarrillos, de tabaco o de sucedáneos del tabaco

2403 Los demás tabacos y sucedáneos del tabaco, elaborados; tabaco "homogeneizado" o "reconstituido"; extractos y jugos de tabaco

2905 Alcoholes acíclicos y sus derivados halogenados, sulfonados, nitrados o nitrosados:

- Los demás polialcoholes:

43 - - Manitol

44 - - D-glucitol (sorbitol)

3302 Mezclas de sustancias odoríferas y mezclas (incluidas las disoluciones alcohólicas) a base de una o varias de estas sustancias, de los tipos utilizados como materias básicas para la industria; las demás preparaciones a base de sustancias odoríferas, de los tipos utilizados para la elaboración de bebidas:

10 - De los tipos utilizados en las industrias alimentarias o de bebidas

3501 Caseína, caseinatos y demás derivados de la caseína; colas de caseína

3505 Dextrina y demás almidones y féculas modificados (por ejemplo: almidones y féculas pregelatinizados o esterificados); colas a base de almidón, fécula, dextrina o demás almidones o féculas modificados

3809 Aprestos y productos de acabado, aceleradores de tintura o de fijación de materias colorantes y demás productos y preparaciones (por ejemplo: aprestos y mordientes), de los tipos utilizados en la industria textil, del papel, del cuero o industrias similares, no expresados ni comprendidos en otra parte:

10 - A base de materias amiláceas

3824 Preparaciones aglutinantes para moldes o núcleos de fundición; productos químicos y preparaciones de la industria química o de las industrias conexas (incluidas las mezclas de productos naturales), no expresados ni comprendidos en otra parte:

60 - Sorbitol, excepto el de la subpartida 2905.44


ANEXO AL CUADRO 1 No se aplicarán los derechos aduaneros a los productos agrícolas elaborados designados en el cuadro 1, salvo a los siguientes productos, a los que se impondrán los derechos aduaneros (ISK/kg) que se especifican a continuación:

Número del Arancel

Aduanero de Islandia

Designación de los productos Derecho (ISK/kg)

0403 Suero de mantequilla (de manteca), leche y nata (crema) cuajadas, yogur, kéfir y demás leches y natas (cremas), fermentadas o acidificadas, incluso concentrados, con adición de azúcar u otro edulcorante, aromatizados o con frutas u otros frutos o cacao:

0403.1011 - Yogur con cacao 53

0403.1012 - Yogur con frutas u otros frutos 53

0403.1013 - Yogur aromatizado, n.e.p. 53

0403.1021 - Yogur para beber, con cacao 51

0403.1022 - Yogur para beber, con frutas u otros frutos 51

ex 0403.1029 - Yogur para beber, aromatizado, n.e.p. 51

0403.9011 - Los demás, con cacao 45

0403.9012 - Los demás, con frutas u otros frutos 45

0403.9013 - Los demás, aromatizados, n.e.p. 45

0403.9021 - Las demás bebidas, con cacao 45

0403.9022 - Las demás bebidas, con frutas u otros frutos 45

ex 0403.9029 - Las demás bebidas, aromatizadas, n.e.p. 45

1517 Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites, de este capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la partida 15.16:

1517.1001 - Margarina, excepto la margarina líquida, con un contenido de materias grasas de la leche superior al 10 % pero inferior o igual al 15 % en peso

88

1517.9002 - Las demás, con un contenido de materias grasas de la leche superior al 10 % pero inferior o igual al 15 % en peso

88

1806 Chocolate y demás preparaciones alimenticias que contengan cacao:

- Las demás preparaciones, bien en bloques o barras con peso superior a 2 kg, bien en forma líquida o pastosa, o en polvo, gránulos o formas similares, en recipientes o envases inmediatos con un contenido superior a 2 kg:

1806.2003 - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una proporción igual o superior al 30% en peso de leche en polvo fresca y/o leche en polvo desnatada, con o sin azucarar ni edulcorar de otro modo, pero sin mezclar con otras sustancias

109

1806.2004 - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una proporción inferior al 30% en peso de leche en polvo fresca y/o de leche en polvo desnatada, con o sin azucarar ni edulcorar de otro modo, pero sin mezclar con otras sustancias

39

1806.2005 - - Las demás preparaciones, con exclusión de los productos de la partida 19.01, con una proporción del 30% o superior en peso de leche en polvo fresca y/o leche en polvo desnatada

109

1806.2006 - - Las demás preparaciones, con exclusión de los productos de la partida 19.01, con una proporción inferior al 30% en peso de leche en polvo fresca y/o leche en polvo desnatada

39

- Los demás, en bloques, tabletas o barras:

1806.3101 - - Chocolate relleno en tabletas o barras 51

1806.3109 - - Los demás chocolates rellenos en tabletas o barras 51

1806.3202 - - Chocolate sin rellenar que contiene pasta de cacao, azúcar, manteca de cacao y leche en polvo, en tabletas o barras

47


Número del Arancel



1806.3203 - - Sucedáneos del chocolate sin rellenar, en tabletas o barras 39

1806.3209 - - Los demás, sin rellenar, en tabletas o barras 21

- Los demás:

- - Sustancias para la fabricación de bebidas:

1806.9011 - - - Sustancias preparadas para bebidas, con base de los productos de las partidas 04.01 a 04.04, con un contenido de cacao en polvo superior o igual al 5% en peso calculado sobre una base totalmente desgrasada, n.e.p. , con azúcar u otro edulcorante, además de otros ingredientes menores y materias aromatizantes

22

- - Los demás, excepto las sustancias para la fabricación de bebidas:

1806.9022 - - - Preparados para alimentos infantiles y fines dietéticos 18

1806.9023 - - - Huevos de pascua 48

1806.9024 - - - Jarabes para helados 39

1806.9025 - - - Copetes, por ejemplo uvas pasas, frutos secos, cereal inflado, regaliz, caramelos y gelatinas

53

1806.9026 - - - Cremas de chocolate (konfekt) 48

1806.9028 - - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una proporción igual o superior al 30% en peso de leche en polvo fresca y/o leche en polvo desnatada, con o sin azucarar o edulcorar de otro modo, pero sin mezclar con otras sustancias

118

1806.9029 - - - Cacao en polvo, con exclusión de los productos de la partida 19.01, con una proporción inferior al 30% en peso de leche en polvo fresca y/o leche en polvo desnatada, con o sin azucarar o edulcorar de otro modo, pero sin mezclar con otras sustancias

43

1806.9039 - - - Los demás 47

1901 Extracto de malta; preparaciones alimenticias de harina, grañones, sémola, almidón, fécula o extracto de malta, que no contengan cacao o con un contenido de cacao inferior al 40% en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte; preparaciones alimenticias de productos de las partidas 04.01 a 04.04 que no contengan cacao o con un contenido de cacao inferior al 5% en peso calculado sobre una base totalmente desgrasada, no expresadas ni comprendidas en otra parte:

- Mezclas y pastas para la preparación de productos de panadería, pastelería o galletería, de la partida 19.05, con un contenido total de leche fresca en polvo, leche desnatada en polvo, huevos, materias grasas de la leche (por ejemplo, mantequilla), queso o carne superior o igual al 3%:

1901.2012 - - Para la preparación de pan de especias y similares, de la partida 1905.2000 25

1901.2013 - - Para la preparación de galletas dulces de las partidas 1905.3011 y 1905.3029 17

1901.2014 - - Para la preparación de bastoncillos de especias de la partida 1905.3021 29

1901.2015 - - Para la preparación de "gaufres", barquillos y obleas de la partida 1905.3030 10

1901.2016 - - Para la preparación de pan tostado y productos similares tostados de la partida 1905.4000

15

1901.2017 - - Para la preparación de pan de la partida 1905.9011, con relleno de mantequilla y otros productos lácteos

39

1901.2018 - - Para la preparación del pan de la partida 1905.9019 5

1901.2019 - - Para la preparación de galletas de la partida 1905.9020 5

1901.2022 - - Para la preparación de "cakes" y pastas de la partida 1905.9040 33

1901.2023 - - Mezclas y pastas, que contengan carne, para la preparación de pasteles, incluso pizzas, de la partida 1905.9051

97

1901.2024 - - Mezclas y pastas, que no contengan carne, para la preparación de pizzas y similares, de la partida 1905.9059

53

1901.2029 - - Para la preparación de productos de la partida 1905.9090 43


Número del Arancel



1902 Pastas alimenticias, incluso cocidas o rellenas (de carne u otras sustancias) o preparadas de otra forma, tales como espaguetis, fideos, macarrones, tallarines, lasañas, ñoquis, ravioles, canelones; cuscús, incluso preparado:

1902.1100 - Pastas alimenticias sin cocer, rellenar ni preparar de otra forma: 8

- Pastas alimenticias rellenas, incluso cocidas o preparadas de otra forma:

1902.2022 - - Que contengan hasta un 3% y una proporción del 20% en peso de salchichas, carne, despojos o sangre, o mezclas de estos productos

41

1902.2031 - - Rellenas de queso, con una proporción superior al 3% en peso de queso 35

1902.2041 - - Rellenas de queso y carne, con una proporción total de hasta el 3% y un 20% en peso de carne y queso

142

1902.2042 - - Rellenas de carne y queso, con una proporción total de hasta el 3% y un 20% en peso de queso y carne

41

- Las demás pastas alimenticias:

1902.3021 - - Con salchichas, carne, despojos o sangre, o mezclas de estos productos, en una proporción de hasta 3% y un 20% en peso

41

1902.3031 - - Con una proporción de queso superior al 3% en peso 35

1902.3041 - - Con carne y queso, en una proporción de hasta 3% y un 20% en peso, total 41

1902.4021 - Con salchichas, carne, despojos o sangre o mezclas de estos productos, en una proporción de hasta 3% y un 20 % en peso

41

1903 Tapioca y sus sucedáneos preparados con fécula, en copos, grumos, granos perlados, cerniduras o formas similares:

1903.0001 - En envases de venta al por menor de 5 kg o menos Libre

1903.0009 - Excepto en envases de venta al por menor de 5 kg o menos Libre

1904 Productos a base de cereales obtenidos por inflado o tostado (por ejemplo: hojuelas o copos de maíz); cereales (excepto el maíz) en grano o en forma de copos u otro grano trabajado (excepto la harina, grañones y sémola), precocidos o preparados de otro modo, no expresados ni comprendidos en otra parte:

- Los demás:

1904.9001 - - Con una proporción de carne de hasta el 3% y un 20% en peso 42

1905 Productos de panadería, pastelería o galletería, incluso con adición de cacao; hostias, sellos vacíos de los tipos utilizados para medicamentos, obleas para sellar, pastas secas de harina, almidón o fécula, en hojas, y productos similares:

1905.2000 - Pan de especias 83

- Galletas dulces (con adición de edulcorante); barquillos y obleas, incluso rellenos ("gaufrettes", "wafers") y "waffles" ("gaufres"), revestidos o recubiertos de chocolate o de productos fundidos que contengan cacao:

1905.3011 - - Galletas dulces 17

1905.3019 - - Excepto las galletas dulces 16

- Galletas dulces (con adición de edulcorante); barquillos y obleas, incluso rellenos ("gaufrettes", "wafers") y "waffles" ("gaufres"), revestidos o recubiertos de chocolate o de productos fundidos que contengan cacao:

- - Galletas dulces:

1905.3021 - - - Bastoncillos de especias 31

1905.3022 - - - Galletas dulces, con un contenido inferior al 20% de azúcar 23

1905.3029 - - - Las demás galletas dulces 19

1905.3030 - - Las demás 11

1905.4000 - Pan tostado y productos similares tostados 16

- Los demás:

- - Pan:

1905.9011 - - - Con un relleno consistente esencialmente de mantequilla o de otros productos lácteos (por ejemplo, mantequilla de ajo)

39


Número del Arancel



1905.9019 - - - Los demás 5

1905.9020 - - Galletas 5

1905.9040 - - Productos de pastelería y galletería 35

- - Pasteles, incluida la pizza:

1905.9051 - - - Que contengan carne 97

1905.9059 - - - Los demás 53

1905.9090 - - Los demás 45

2103 Preparaciones para salsas y salsas preparadas; condimentos y sazonadores, compuestos; harina de mostaza y mostaza preparada:

- Excepto la salsa de soja (soya), el "ketchup" y demás salsas de tomate y las salsas de harina de mostaza y mostaza preparada:

2103.9020 - - Mayonesa 19

2103.9030 - - Salsas de aceite n.e.p. (por ejemplo, salsa "remoulade") 19

2103.9051 - - Que contengan carne, en una proporción superior al 20% en peso 97

2103.9052 - - Que contengan carne, en una proporción de hasta el 3% y un 20% en peso 52

2104 Preparaciones para sopas, potajes o caldos; sopas, potajes o caldos, preparados; preparaciones alimenticias compuestas homogeneizadas:

- Sopas, potajes y caldos y preparaciones para ellos:

2104.1001 - - Preparaciones para sopas de verduras con harina, almidón o extracto de malta 3

2104.1002 - - Las demás sopas en polvo en envases de 5 kg o más 31

2104.1003 - - Sopas de pescado enlatadas 27

- - Las demás sopas:

2104.1011 - - - Con una proporción de carne superior al 20% en peso 78

2104.1012 - - - Con una proporción de carne de hasta el 3% y un 20% en peso 44

2104.1019 - - - Los demás 21

- - Los demás:

2104.1021 - - - Con una proporción de carne superior al 20% en peso 78

2104.1022 - - - Con una proporción de carne de hasta el 3% y un 20% en peso 44

2104.1029 - - - Los demás 21

- Preparaciones alimenticias compuestas homogeneizadas:

2104.2001 - - Con una proporción de carne superior al 20% en peso 97


2104.2003 - - Que contengan pescado, crustáceos, moluscos u otros invertebrados acuáticos 24

2104.2009 - - Los demás 24

2106 Preparaciones alimenticias no expresadas ni comprendidas en otra parte:

- Las demás:

- - Polvos para hacer postres:

2106.9041 - - - En paquetes de 5 kg o menos, con leche en polvo, clara de huevo o yemas 67

2106.9048 - - - Las demás, con leche en polvo, clara de huevo o yemas 80

2106.9049 - - - Las demás, sin leche en polvo, clara de huevo o yemas 67


2202 Agua, incluidas el agua mineral y la gaseada, con adición de azúcar u otro edulcorante o aromatizada, y demás bebidas no alcohólicas, excepto los jugos de frutas u otros frutos o de hortalizas de la partida 20.09:

- Las demás:

- - De productos lácteos con otros ingredientes, siempre que los productos lácteos representen el 75% o más en peso, excluidos los envases:


Número del Arancel



2202.9011 - - - En envases de cartón 41

2202.9012 - - - En envases desechables de acero 41

2202.9013 - - - En envases desechables de aluminio 41

2202.9014 - - - En envases desechables de vidrio, con capacidad superior a 500 ml 41

2202.9015 - - - En envases desechables de vidrio, con capacidad inferior o igual a 500 ml 41

2202.9016 - - - En envases desechables de plástico, coloreados 41

2202.9017 - - - En envases desechables de plástico, sin colorear 41

2202.9019 - - - Los demás 41

Los códigos arancelarios indicados en este anexo se refieren a los aplicables en Islandia al 1º de enero de 2002. Las condiciones de este anexo no se verán afectadas por ningún cambio que pueda introducirse en la nomenclatura arancelaria.


ANEXO 3

Productos marinos Los productos clasificados en las siguientes partidas del arancel aduanero quedarán abarcados por el Reglamento de conformidad con el párrafo 3 del artículo 2 y se les otorgará acceso en régimen de franquicia arancelaria: Código del SA Designación de los productos

0208 Las demás carnes y despojos comestibles, frescos, refrigerados o congelados:

- Los demás:

ex 40 - - De ballenas

Capítulo 3 Pescados y crustáceos, moluscos y demás invertebrados acuáticos

1504 Grasas y aceites, y sus fracciones, de pescado o de mamíferos marinos, incluso refinados, pero sin modificar químicamente

1516 Grasas y aceites, animales o vegetales, y sus fracciones, parcial o totalmente hidrogenados, interesterificados, reesterificados o elaidinizados, incluso refinados, pero sin preparar de otro modo:

- Grasas y aceites, animales, y sus fracciones:

ex 10 - - Únicamente de pescado o de mamíferos marinos

1603 Extractos y jugos de carne, pescado o de crustáceos, moluscos o demás invertebrados acuáticos:

ex 00 - Extractos y jugos de carne de ballena, pescado o de crustáceos, moluscos o demás invertebrados acuáticos

1604 Preparaciones y conservas de pescado; caviar y sus sucedáneos preparados con huevas de pescado

1605 Crustáceos, moluscos y demás invertebrados acuáticos, preparados o conservados:

2301 Harina, polvo y "pellets", de carne, despojos, pescado o de crustáceos, moluscos o demás invertebrados acuáticos, impropios para la alimentación humana; chicharrones:

- Harina, polvo y "pellets", de carne o despojos; chicharrones:

ex 10 - - Harina de ballena

ex 20 - Harina, polvo y "pellets", de pescado o de crustáceos, moluscos o demás invertebrados acuáticos:

2309 Preparaciones de los tipos utilizados para la alimentación de los animales:

- Las demás:

ex 90 - - Ensilado de pescado


ANEXO 4

Normas de origen

CAPÍTULO I

Disposiciones generales

Definiciones

Artículo 1

A efectos del presente anexo se entenderá por:

1. "fabricación": todo tipo de elaboración o transformación, incluido el montaje o las operaciones concretas;

2. "materia": todo ingrediente, materia prima, componente o pieza, etc. , utilizado en la fabricación del producto;

3. "producto": el producto fabricado, incluso cuando está prevista su utilización posterior en otra operación de fabricación;

4. "mercancías": tanto las materias como los productos;

5. "valor en aduana": el valor calculado de conformidad con el Acuerdo relativo a la Aplicación del Artículo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994 (Acuerdo sobre Valoración en Aduana de la OMC);

6. "precio franco fábrica": el precio franco fábrica abonado al fabricante de un país del SGP en cuya empresa haya tenido lugar la última elaboración o transformación, siempre que el precio incluya el valor de todas las materias utilizadas, previa deducción de todos los gravámenes interiores devueltos o reembolsables cuando se exporte el producto obtenido;

7. "valor de las materias": el valor en aduana en el momento de la importación de las materias no originarias utilizadas o, si no se conoce o no puede determinarse dicho valor, el primer precio comprobable pagado por las materias en un país del SGP;

8. "valor de las materias originarias": el valor de dichas materias con arreglo a lo especificado en el apartado 7 aplicado mutatis mutandis;

9. "capítulos y partidas": los capítulos y las partidas (de cuatro cifras) utilizados en la nomenclatura que constituye el Sistema Armonizado de Designación y Codificación de Mercancías, denominado en el presente anexo "el Sistema Armonizado" o "SA";

10. "clasificado": la clasificación de un producto o de una materia en una partida determinada;

11. "envío": los productos que se envían al mismo tiempo de un exportador a un destinatario o al amparo de un documento único de transporte que cubra su envío del exportador al destinatario o, en ausencia de dicho documento, al amparo de una factura única;

12. "país del SGP": los países en desarrollo que tienen derecho a trato preferencial de conformidad con el presente Reglamento;

WT/COMTD/N/17 Página 17 13. "certificado de origen": una prueba certificada del origen, con el formato y el contenido que se hayan especificado en un momento dado;

14. "factura oficial": una prueba del origen en forma de declaración sobre una factura, con el contenido que se haya especificado en un momento dado;

15. "territorios": el territorio de un país del SGP, incluidas las aguas territoriales.


CAPÍTULO II

Definición del concepto de "productos originarios"

Criterios relativos al origen

Artículo 2

Se considerará que un producto es originario de un país del SGP en el sentido del presente Reglamento si cumple uno de los siguientes criterios:

1. El producto es enteramente obtenido en un país del SGP de conformidad con el artículo 3;

2. El producto ha sido objeto de elaboraciones o transformaciones suficientes en un país del SGP, de conformidad con el artículo 4.

Productos enteramente obtenidos

Artículo 3

Se considerará que los siguientes productos son enteramente obtenidos en un país del SGP en el sentido del párrafo 1 del artículo 2:

1. los productos minerales extraídos de su suelo o del fondo de sus mares u océanos;

2. los productos vegetales recolectados en dicho país;

3. los animales vivos nacidos y criados en dicho país;

4. los productos procedentes de animales vivos criados en dicho país;

5. los productos de la caza y de la pesca practicadas en dicho país;

6. los productos de la pesca marítima y otros productos extraídos del mar fuera de las aguas territoriales del país por sus buques;

7. los productos elaborados en sus buques factoría a partir, exclusivamente, de los productos mencionados en el apartado 6;

8. los artículos usados recogidos en dicho país, aptos únicamente para la recuperación de las materias primas;

9. los desperdicios y desechos procedentes de operaciones de manufactura realizadas en dicho país;

10. los productos extraídos del suelo marino o del subsuelo marino fuera de las aguas territoriales del país en cuestión siempre que tenga derecho exclusivo para explotar dichos suelo y subsuelo;

11. las mercancías obtenidas en dicho país a partir exclusivamente de los productos mencionados en los apartados 1 a 10.

WT/COMTD/N/17 Página 19 Las expresiones "sus buques" y "sus buques factoría" empleadas en los apartados 6 y 7 del párrafo 1 se aplicarán solamente a los buques y buques factoría que cumplan las siguientes condiciones:

1. estén matriculados o registrados en el país de que se trate;

2. enarbolen pabellón del país de que se trate;

3. pertenezcan al menos en su 50 por ciento a nacionales del país de que se trate o a una sociedad cuya sede esté situada en ese país, cuyo gerente o gerentes, el presidente del consejo de administración o de vigilancia y la mayoría de los miembros de estos consejos sean nacionales del país y cuyo capital, además, en lo que se refiere a sociedades de personas o a sociedades de responsabilidad limitada, pertenezca a ese país o a organismos públicos o nacionales de ese país al menos en su mitad;

4. cuyo capitán y oficiales son nacionales del país de que se trate;

5. cuya tripulación esté integrada al menos en un 75 por ciento por nacionales del país de que se trate.

Los buques que operan en alta mar, con inclusión de los buques factoría en los que se elabora o transforma la pesca capturada, se considerarán parte del territorio del país del SGP de que se trate, siempre que satisfagan las condiciones establecidas en el párrafo 2 supra.

Productos suficientemente transformados o elaborados

Artículo 4

A efectos de la aplicación del artículo 2, se considerará que las materias no originarias han sido suficientemente elaboradas o transformadas en un país del SGP cuando se cumplan las condiciones establecidas en las normas sobre transformación o elaboración del anexo II al Protocolo 4 del Acuerdo sobre el Espacio Económico Europeo. Estas condiciones indican, para todos los productos cubiertos por el presente Reglamento, las elaboraciones o transformaciones que se han de llevar a cabo sobre las materias no originarias utilizadas en la fabricación de dichos productos y se aplican únicamente en relación con tales materias. En consecuencia, se deduce que, si un producto que ha adquirido carácter originario por reunir las condiciones establecidas en la lista para ese mismo producto se utiliza en la fabricación de otro, no se aplican las condiciones aplicables al producto en el que se incorpora, y no se deberán tener en cuenta las materias no originarias que se hayan podido utilizar en su fabricación.

No obstante lo establecido en el párrafo 1, las materias no originarias que, de conformidad con las condiciones establecidas en la lista que las abarca, no deberían utilizarse en la fabricación de este producto, podrán utilizarse siempre que:

1. su valor total no supere el 10 por ciento del precio franco fábrica del producto;

2. no se supere por la aplicación del presente apartado ninguno de los porcentajes dados en la lista como valor máximo de las materias no originarias.

Las disposiciones del párrafo 2 no se aplicarán a los productos clasificados en los capítulos 50 a 63 del Sistema Armonizado.

Las disposiciones del presente párrafo se aplicarán, salvo según lo dispuesto en el artículo 5.


Operaciones de elaboración o transformación insuficientes

Artículo 5

Las operaciones de elaboración o transformación que se indican a continuación se considerarán insuficientes para conferir el carácter de productos originarios, se cumplan o no los requisitos del artículo 4:

1. las operaciones dirigidas a asegurar la conservación de los productos en buenas condiciones durante su transporte y almacenamiento (ventilación, esparcimiento, secado, refrigerado, colocación en sal, dióxido de azufre u otras soluciones acuosas, remoción de partes dañadas y operaciones similares);

2. las simples operaciones consistentes en remoción del polvo, tamizado o cribado, clasificación, pareo (con inclusión de la ordenación de un conjunto de artículos), lavado, pintado, decapado, etc. ;

3. el cambio del embalaje, así como la apertura y confección de embalajes, la simple colocación en botellas, latas, frascos, bolsas, cajas, la fijación en soportes de cartón o en tableros y todas las demás operaciones de simple envasado;

4. la colocación de marcas, etiquetas y otros signos distintivos análogos en los productos o en sus envases y embalajes;

5. la simple mezcla de productos, sean o no de la misma naturaleza, cuando uno o más de los componentes no reúnan las condiciones estipuladas en el presente anexo para que puedan considerarse productos originarios;

6. el simple montaje o ensamblado de los componentes para constituir un producto completo;

7. una combinación de dos o más de las operaciones especificadas en los apartados 1 a 6 supra;

8. el sacrificio de animales.

Unidad de calificación

Artículo 6

La unidad de calificación para la aplicación de lo establecido en el presente anexo será el producto concreto considerado como la unidad básica en el momento de determinar su clasificación utilizando la nomenclatura del Sistema Armonizado.

Por consiguiente, se considerará que:

1. cuando un producto compuesto por un grupo o conjunto de artículos es clasificado en una sola partida del Sistema Armonizado, la totalidad constituye la unidad de calificación; o

2. cuando un envío esté formado por varios productos idénticos clasificados en la misma partida del Sistema Armonizado, cada producto deberá tenerse en cuenta individualmente para la aplicación de lo dispuesto en el presente anexo.

Cuando, con arreglo a la regla general nº 5 del Sistema Armonizado, los envases están incluidos con el producto para su clasificación, serán incluidos para la determinación del origen.


Accesorios, piezas de repuesto y herramientas

Artículo 7

Los accesorios, piezas de repuesto y herramientas que se expidan con un material, una máquina, un aparato o un vehículo y que sean parte de su equipo normal y cuyo precio esté contenido en el precio de estos últimos, o no se facture aparte, se considerarán parte integrante del material, la máquina, el aparato o el vehículo correspondiente.

Surtidos

Artículo 8

Los surtidos, tal como se definen en la regla general nº 3 del Sistema Armonizado, se considerarán como originarios cuando todos los productos que entren en su composición sean originarios. Sin embargo, un surtido compuesto de productos originarios y no originarios se considerará como originario en su conjunto si el valor de los productos no originarios no excede del 15 por ciento del precio franco fábrica del surtido.

Elementos neutros

Artículo 9

Para determinar si un producto es originario, no será necesario investigar el origen de los elementos siguientes que hubieran podido haberse utilizado en su fabricación:

1. la energía y el combustible;

2. las instalaciones y el equipo;

3. las máquinas y las herramientas;

4. las mercancías que no entren ni se tenga previsto que entren en la composición final del producto.


CAPÍTULO III

Condiciones de territorialidad

Principio de territorialidad

Artículo 10

Las condiciones relativas a la adquisición del carácter originario prescritas en el artículo 2 habrán de satisfacerse ininterrumpidamente en un país del SGP. Sin perjuicio de lo dispuesto en el artículo 11, se considerará interrumpida la adquisición de la condición originaria cuando los productos que se hayan sometido a operaciones de elaboración o transformación en un país del SGP hayan salido del territorio del país de que se trate.

Reimportación de mercancías

Artículo 11

Si las mercancías originarias que se hayan exportado desde un país del SGP a otro país se devuelven, se considerarán no originarias. Sin embargo, no se aplicará esta norma cuando se pueda demostrar a las autoridades aduaneras de Islandia o a las autoridades competentes del país del SGP en cuestión que las mercancías reenviadas son las mismas que las exportadas.

Transporte directo

Artículo 12

El trato preferencial dispuesto por el presente Reglamento se aplicará exclusivamente a los productos originarios de un país del SGP, de conformidad con el párrafo 1 del artículo 2, que hayan sido objeto de transporte directo desde el país del SGP de que se trate a Islandia.

Se entenderá por transporte directo en el sentido del párrafo 1:

1. El transporte de mercancías sin transitar por el territorio de ningún otro país.

2. El transporte de un solo envío por el territorio de otros países que, en su caso, se transborda o almacena transitoriamente en dicho país de tránsito o almacenamiento, siempre que el envío quede bajo la vigilancia de la autoridad aduanera del país de tránsito o de almacenamiento y no se haya sometido a operaciones distintas de las de carga y descarga u otras destinadas a conservarla en buen estado.

El cumplimiento de las condiciones contempladas en el apartado 2 del párrafo 2 se acreditará mediante la presentación a las autoridades aduaneras del país de importación de:

1. un documento único de transporte al amparo del cual se haya efectuado el transporte desde el país del SGP en cuestión a través del país de tránsito;

2. un certificado expedido por las autoridades aduaneras del país de tránsito que contenga:

a) una descripción exacta de los productos;

b) la fecha de descarga y carga de las mercancías y, cuando sea posible, los nombres de los buques utilizados u otros medios de transporte utilizados;


c) la certificación de las condiciones en las que permanecieron las mercancías en el país de tránsito;

3. en ausencia de ello, cualesquiera otros documentos de prueba.

Exposiciones

Artículo 13

Los productos enviados desde un país del SGP para su exposición en un tercer país, y que se transporten a Islandia tras la exposición se considerarán, en el momento de la importación, originarios de dicho país del SGP, a condición de que se demuestre a las autoridades aduaneras que:

1. un exportador expidió los productos directamente desde el país del SGP hasta el país en que se haya celebrado la exposición, y que allí fueron expuestos;

2. el mencionado exportador vendió, o enajenó de otra forma, los productos a un destinatario de Islandia;

3. los productos se expidieron durante la exposición o inmediatamente después, en el mismo estado en que fueron enviados a la exposición;

4. los productos no se han utilizado para fines distintos que la demostración y exhibición, desde que se expidieron para su exposición.

Se presentará a las autoridades aduaneras de Islandia, de la manera habitual, una prueba del origen en la que se hará constar la denominación de la exposición y la dirección del local. Cuando sea necesario, se podrán exigir documentos adicionales probatorios de la naturaleza de los productos y de las condiciones en que fueron expuestos.

Las disposiciones del presente artículo se aplicarán a todas las exposiciones, ferias comerciales, industriales, agrícolas o artesanales, así como a toda exhibición pública similar que no se organice con fines privados en tiendas o locales comerciales que se propongan vender productos extranjeros, y durante la cual los productos permanezcan bajo control aduanero.


CAPÍTULO IV

Prueba del origen

Condiciones generales

Artículo 14

Cuando se importe en Islandia un producto que sea originario de un país del SGP, se aportarán pruebas de su origen mediante la presentación de:

1. un certificado de origen, con arreglo a las disposiciones del presente capítulo y según el modelo que figura en el capítulo VI, expedido por un exportador en un país del SGP; o

2. una factura oficial, emitida por el exportador en el país del SGP, con arreglo a las disposiciones del presente capítulo y el modelo que figura en el capítulo VII, siempre que el valor de los productos originarios que se expiden no exceda de 250.000 ISK.

Expedición del certificado de origen

Artículo 15

Las autoridades competentes de un país del SGP expedirán un certificado de origen, en francés o en inglés, previa solicitud del exportador.

El exportador que solicite un certificado de origen deberá estar dispuesto a presentar en cualquier momento, a petición de las autoridades competentes del país del SGP de que se trate, los documentos apropiados para acreditar la condición de originarios de los productos en cuestión, así como el cumplimiento de las demás prescripciones del presente anexo.

El formulario de solicitud de expedición de un certificado de origen se cumplimentará en francés o en inglés. Si se escribe a mano, deberá completarse con tinta y caracteres de imprenta. La descripción de los productos se facilitará en la casilla reservada a tal efecto, sin dejar líneas en blanco. Cuando no se rellene todo el espacio de la casilla, se trazará una línea horizontal debajo de la descripción y una línea cruzada en el espacio que quede en blanco.

Las autoridades que expidan el certificado de origen deberán adoptar todas las medidas necesarias para verificar el carácter originario de los productos y la observancia de los demás requisitos del presente anexo. A tal efecto, estarán facultadas para solicitar cualquier prueba o llevar a cabo inspecciones de la contabilidad de los exportadores o cualquier otra comprobación que se considere necesaria.

La fecha de expedición del certificado de origen se indicará en el certificado.

Certificado de origen expedido con efectos retroactivos

Artículo 16

Las autoridades competentes del país del SGP pueden, con carácter excepcional, expedir certificados de origen tras haberse efectuado la exportación de los productos. Para ello habrán de cumplirse las siguientes condiciones:

1. el certificado no se expidió en el momento de la exportación por errores, omisiones accidentales o circunstancias especiales; o

WT/COMTD/N/17 Página 25 2. se demuestra a satisfacción de las autoridades aduaneras que el certificado de origen expedido no fue aceptado a la importación por motivos técnicos.

A efectos de la aplicación del párrafo 1, el exportador deberá indicar en su solicitud el lugar y la fecha de exportación de los productos a los que se refiere el certificado de origen y las razones de su solicitud.

Las autoridades no podrán expedir un certificado de origen con efectos retroactivos sin haber comprobado antes que la información facilitada en la solicitud del exportador coincide con la que figura en el expediente de exportación correspondiente.

En la casilla "Observaciones" del certificado de origen expedido con efectos retroactivos debe figurar una de las expresiones siguientes: "ISSUED RETROSPECTIVELY", en la versión inglesa, o bien "DELIVRÉ À POSTERIORI", en la versión francesa.

Expedición de un duplicado del certificado de origen

Artículo 17

En caso de sustracción, extravío o destrucción de un certificado de origen, el exportador podrá solicitar a las autoridades aduaneras que lo expidieron un duplicado hecho sobre la base de los documentos de la exportación que obran en su poder.

En la casilla "Observaciones" del duplicado así expedido debe figurar la palabra "DUPLICATE" en la versión inglesa, o bien "DUPLICATA", en la versión francesa.

El duplicado, en el que deberá figurar la misma fecha de expedición que la del certificado de origen original, será válido a partir de esa fecha.

Factura oficial

Artículo 18

El exportador de un producto originario de un país del SGP podrá, una vez cumplidas las condiciones del presente artículo, acreditar el origen del producto sin el certificado de origen, declarando en la factura oficial que el producto es originario del país de que se trate. La factura oficial se hará en francés o en inglés.

La condición para acreditar el origen mediante una factura oficial (véase el párrafo 1) es que el precio franco fábrica del producto no supere 250.000 ISK.

Si así se solicita, el exportador que presente una factura oficial a las autoridades aduaneras de Islandia o a las autoridades competentes del país exportador deberá facilitar todos los datos necesarios para verificar el origen del producto.

El exportador que expide una factura oficial debe estar preparado para presentar en cualquier momento, a requerimiento de las autoridades aduaneras de Islandia o de las autoridades competentes del país exportador, todos los documentos adecuados para acreditar la condición originaria de los productos en cuestión y el cumplimiento de las demás prescripciones del presente anexo.

El exportador extenderá la factura oficial escribiendo a máquina, estampando o imprimiendo sobre la factura, la orden de entrega o cualquier otro documento comercial, la declaración cuyo texto figura en el capítulo VII. Si la declaración se extiende a mano, deberá escribirse con tinta y caracteres de imprenta.


La factura oficial contendrá la firma original y manuscrita del exportador.

Las disposiciones del presente Reglamento relativas a la expedición, utilización y verificación de certificados de origen se aplicarán del mismo modo a las facturas oficiales.

Validez de la prueba de origen

Artículo 19

La prueba de origen tendrá una validez de 10 meses a partir de la fecha de expedición en el país del SGP de que se trate, y deberá enviarse dentro de ese plazo a las autoridades aduaneras de Islandia.

Las pruebas de origen que se presenten a las autoridades aduaneras después de transcurrido el plazo de presentación fijado en el párrafo 1 podrán ser admitidas a efectos de la aplicación del régimen preferencial de conformidad con el presente Reglamento cuando la inobservancia del plazo sea debida a circunstancias excepcionales. Lo mismo se aplica si los productos se presentan a las autoridades aduaneras de Islandia dentro del plazo establecido pero los documentos para demostrar el origen se presentan después de concluido dicho plazo.

Presentación de la prueba de origen

Artículo 20

Cuando se realicen importaciones en Islandia, habrá de presentarse a las autoridades aduaneras un certificado de origen o una factura oficial. Las autoridades aduaneras podrán exigir una traducción de la prueba de origen, y podrán exigir que la declaración de importación vaya acompañada de una declaración del importador en la que haga constar que los productos cumplen las condiciones requeridas para la aplicación del presente Reglamento.

Importación fraccionada

Artículo 21

Cuando, a instancia del importador y en las condiciones establecidas por las autoridades aduaneras del país de importación, se importen fraccionadamente productos desmontados o sin montar con arreglo a lo dispuesto en la regla general nº 2 a) del Sistema Armonizado, clasificados en las secciones XVI y XVII o en las partidas nos 73.08 y 94.06 del Sistema Armonizado, se deberá presentar una única prueba de origen para tales productos a las autoridades aduaneras en el momento de la importación del primer envío parcial.

Exenciones de la prueba de origen formal

Artículo 22

Los productos enviados a particulares por particulares en paquetes pequeños o que formen parte del equipaje personal de los viajeros serán admitidos como productos originarios sin que sea necesario presentar una prueba de origen, siempre que estos productos no se importen con carácter comercial, se haya declarado que cumplen las condiciones exigidas para la aplicación del presente anexo y no exista ninguna duda acerca de la veracidad de esa declaración. Sin embargo, el valor total de estos productos no podrá ser superior a 20.000 ISK cuando se trate de paquetes pequeños o a 50.000 ISK, si se tratase de productos que formen parte del equipaje personal de viajeros.


Discordancias y errores de forma

Artículo 23

La existencia de pequeñas discordancias entre las declaraciones hechas en la prueba de origen y las realizadas en los documentos presentados en la aduana con objeto de dar cumplimiento a las formalidades necesarias para la importación de los productos no supondrá ipso facto la invalidez de la prueba de origen si se comprueba debidamente que este último documento corresponde a los productos presentados.

Los errores en una prueba de origen que evidentemente afecten sólo a la forma, como las erratas de mecanografía, no deberán ser causa suficiente para que el documento sea rechazado, si no se trata de errores que puedan generar dudas sobre la exactitud de las declaraciones realizadas en el mismo.


CAPÍTULO V

Cooperación administrativa

Notificación de las autoridades competentes

Artículo 24

El país del SGP que tenga la intención de ejercer su derecho a preferencias arancelarias de conformidad con el presente Reglamento se asegurará en la medida de lo posible de que cumple las disposiciones del presente anexo, por ejemplo en lo que se refiere a las normas de origen de un producto, la expedición de un certificado de origen y la expedición de una factura oficial.

El país del SGP comunicará a las autoridades aduaneras de Islandia los nombres y direcciones de las autoridades que estén facultadas para expedir el certificado de origen y de las autoridades responsables del control de los certificados de origen y las facturas oficiales. Además, transmitirá a las autoridades aduaneras de Islandia ejemplares de los estampillados que deben utilizar para la expedición de certificados de origen.

Verificación del origen

Artículo 25

El país del SGP ayudará a las autoridades aduaneras de Islandia a verificar la autenticidad de los certificados de origen y las facturas oficiales, así como de la información contenida en estos documentos.

La comprobación a posteriori de las pruebas de origen se efectuará al azar o cuando las autoridades aduaneras de Islandia alberguen dudas fundadas de la autenticidad del documento, del carácter originario de los productos de que se trate o de la observancia de los demás requisitos del presente anexo.

Si tienen motivos para ello, las autoridades aduaneras de Islandia enviarán el certificado de origen o la factura oficial, o una copia de estos documentos, a las autoridades competentes del país del SGP de que se trate, junto con una petición de verificación del origen. Se especificarán según proceda los motivos de fondo o de forma de la petición. En apoyo de la petición, las autoridades aduaneras enviarán todos los documentos e información obtenidos que indiquen que la información presentada en la prueba de origen es falsa.

Las autoridades competentes del país de exportación procederán a la verificación. A tal efecto, estarán facultadas para exigir cualquier tipo de prueba e inspeccionar la contabilidad del exportador o llevar a cabo cualquier otra comprobación que se considere adecuada.

Se informará lo antes posible a las autoridades aduaneras de Islandia que soliciten la verificación de los resultados de ésta.


CAPÍTULO VI

Certificado de origen, formulario A, y solicitud de certificado de origen, formulario A

Instrucciones para su impresión

Artículo 26

Cada formulario tendrá el mismo tamaño que la muestra que figura en el presente anexo. El formato del certificado será de 210 x 297 mm, con una tolerancia máxima de 5 mm de menos y de 8 mm de más en cuanto a su longitud. El papel que se deberá utilizar será de color blanco, encolado para escribir, sin pastas mecánicas y con un peso mínimo de 25 g/m2. Llevará impreso un fondo de garantía de color verde que haga visible cualquier falsificación por medios mecánicos o químicos.

Las autoridades públicas de un país del SGP podrán reservarse el derecho de imprimir los certificados o confiar su impresión a imprentas autorizadas. En este último caso se deberá hacer referencia a esa autorización en cada certificado. Cada certificado deberá incluir el nombre y la dirección del impresor o una marca que permita su identificación. Deberá llevar, además, un número de serie, impreso o no, que permita individualizarlo.


1. Goods consigned from (exporter's business name, address, country)

Reference No.

GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN

(Combined declaration and certificate) FORM A

Issued in ……………………………………………………...

(Country) See Notes overleaf

2. Goods consigned to (consignee's name, address, country)

3. Means of transport and route (as far as known) 4. For official use

5. Item number

6. Marks and numbers of packages

7. Number and kind of packages; description of goods

8. Origin criterion (see notes overleaf)

9. Gross weight or other quantity

10. Number and date of invoices

'

11. Certification 12. Declaration by the exporter

It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in ………………………………………… (country)

……………………………………………………..

and that they comply with the origin requirements specified for those goods in the generalized system of preferences for goods exported to ……………………………………………………… (importing country) ……………………………………………………….

Place and date, signature and stamp of certifying authority

Place and date, signature of authorized signatory


Notes (1996) I. Countries which accept Form A for the purposes of generalized system of preferences (GSP): Australia* Republic of Belarus European Union: Canada Republic of Bulgaria Austria Germany Netherlands Iceland* Czech Republic Belgium Greece Portugal Japan Republic of Hungary Denmark Ireland Spain New Zealand** Republic of Poland Finland Italy Sweden Norway Russian Federation France Luxembourg United Kingdom Switzerland Slovakia United States of America***

Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD Secretariat. II. General conditions To qualify for preference, products must: (a) fall within a description of products eligible for preference in the country of destination. The description entered

on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them;

(b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and,

(c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned directly from the country of exportation to the country of destination, but, most preference-giving countries accept passage through intermediate countries subject to certain conditions (for Australia, direct consignment is not necessary).

III. Entries to be made in Box 8 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfill the requirements of that country's origin rules. (a) Products wholly obtained: for export to all countries listed in Section i, enter the letter "P" in Box 8 (for Australia

and New Zealand Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be

as follows:

(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for shipments from recognized associations of countries, enter the letter "Z", followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example "Y" 35% of "Z" 35%).

(2) Canada: for products which meet origin criteria from working or processing in more than one eligible least-developed country, enter letter "G" in Box 8; otherwise "F".

(3) Iceland, Japan, Norway, Switzerland and the European Union: enter the letter "W" in Box 8 followed by the Harmonized Commodity Description and coding System (Harmonized System) heading at the 4-digit level of' he exported product (example "W" 96.18).

(4) Bulgaria, Czech Republic, Hungary, Poland, the Russian Federation and Slovakia: for products which include value added in the exporting preference-receiving country, enter the letter "Y" in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob once of the exported products (example "Y" 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter "Pk".

* For Australia, the main requirement is the exporter's declaration on the normal, commercial invoice. Form A,

accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. ** Official certification is not required. *** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information

concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs.


(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12.


1. Goods consigned from (exporter's business name,address, country)

Reference No.

GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN

(Combined declaration and certificate) FORM A

Issued in ……………………………………………………...

(Country) See Notes overleaf

2. Goods consigned to (consignee's name, address,country)

3. Means of transport and route (as far as known) 4. For official use

5. Item number

6. Marks and numbers of packages

7. Number and kind of packages;description of goods

8. Origin criterion (see notes overleaf)

9. Gross weight or other quantity

10. Number and date of invoices

'

11. Certification 12. Declaration by the exporter

It is hereby certified, on the basis of control carriedout, that the declaration by the exporter is correct.

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in …………………………………………

(country)

……………………………………………………..

and that they comply with the origin requirements specified for those goods in the generalized system of preferences for goods exported to ………………………………………………………

(importing country) ……………………………………………………….

Place and date, signature and stamp of certifying authority

Place and date, signature of authorized signatory


APPLICATION FOR CERTIFICATE OF ORIGIN Form A

The undersigned, being the exporter of the goods described overleaf, DECLARES that these goods were produced in …………………………………………………. (country) SPECIFIES as follows the grounds on which the goods are claimed to comply with GSP origin requirements1 ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… SUBMITS the following supporting documents2 ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… UNDERTAKES to submit, at the request of the appropriate authorities of the exporting country, any additional supporting evidence which these authorities may require for the purpose of issuing a certificate of origin, and undertakes, if required, to agree to any inspection of his accounts and any check on the processes of manufacture of the above goods, carried out by the said authorities. REQUESTS the issue of a certificate of origin for these goods.

Place and date ……………………... ……………………………………...

NOTES A. Procedure for claiming preference. A declaration on the certificate of origin form must be

prepared by the exporter of the goods and submitted in duplicate, together with a GSP application form, to the certifying authority of the country of exportation which will, if satisfied, certify the top copy of the certificate of origin and return it to the exporter for transmission to the importer in the country of destination. The certifying authority will at the same time return to the exporter for his retention the duplicate copy of the certificate of origin, but will itself retain the GSP application form duly completed and signed by the exporter.

B. Sanctions. Persons who furnish, or cause to be furnished, information which relates to origin

or consignment, and which is untrue in a material particular are liable to legal penalties and to the suspension of facilities for their goods to. obtain preference.

1 To be completed if materials or components originating in another country have been used in the

manufacture of the goods in question. Indicate the materials of components used, their Harmonized System Nomenclature tariff heading, their country of origin and, where appropriate, the manufacturing processes qualifying the goods as originating in the country of manufacture (application of special conditions laid down in list rules), the goods produced and their Harmonized System Nomenclature tariff heading.

Where the origin criteria involve a percentage value, give information enabling this percentage to be verified - for example the value of imported materials and components and those of undetermined origin and the ex-factory price of the exported goods, where applicable.

2 For example, import documents, invoices, etc., relating to the materials or components used.


CHAPTER VII

Invoice declaration

English and French texts

Article 27 Invoice declaration, cf. Article 18 of this Annex, shall be made in accordance with the text below. English text: The exporter of the products covered by this document declares that, exept where otherwise clearly indicated, these products are of..............................preferential origin according to the rules of origin of the Icelandic Generalized System of Preferences. _______________________________(1) Place and date _______________________________ Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script French text L'exportateur des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle..............................au sens des règles d'origine du Système des préférences tarifaires generalisées d'Islande. _________________________________(1) Place and date _________________________________ Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script __________________________________________ (1) These indications may be omitted if the information is contained on the document itself.


CHAPTER VIII

List of working or processing required to be carried out on non-originating materials in order that the product manufacture can obtain originating status.

Working or processing of materials and list of working or processing

Article 28

The list of working or processing in Annex II to Protocol 4 of the Agreement on the European Economic Area, together with the introductory notes of Annex I to the same Protocol, with regard to the amendments derived from the amendments to the Harmonized System Nomenclature of 1 January 2002, cf. Notice in Division A of the Official Gazette. No.126/2001, shall apply to the required working or processing of non-originating materials.


ANNEX II TO PROTOCOL 4 TO THE AGREEMENT ON THE EUROPEAN ECONOMIC AREA

List of working or processing required to be carried out on non-originating materials in order that the

product manufactured can obtain originating status as referred to in Article 4 of Annex 4 to Regulation on a General System of Preferences No. 119/2002.

WT/COMTD/N/17 Página 38 HS heading No. Description of product Working or processing, carried out on non-originating

materials that confers originating status (1) (2) (3) or (4)

Chapter 01 Live animals All the animals of Chapter 1 used must be wholly obtained

Chapter 02 Meat and edible meat offal; except for:

Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained

Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used must be wholly obtained

ex Chapter 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:


0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which: - all the materials of

Chapter 4 used must be wholly obtained;

- any fruit juice (except those of pineapple, lime or grapefruit) of heading No. 2009 used must already be originating;

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

ex Chapter 05 Products of animal origin, not elsewhere specified or included; except for:


ex 0502 Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage



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

Chapter 07 Edible vegetables and certain roots and tubers


Chapter 08 Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which: - all the fruit and nuts used

must be wholly obtained; - the value of any materials of

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



ex Chapter 09 Coffee, tea, maté and spices; except for:


0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Manufacture from materials of any heading

0902 Tea, whether or not flavoured


ex 0910 Mixtures of spices Manufacture from materials of any heading

Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used must be wholly obtained

ex Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No. 0714 or fruit used must be wholly obtained

ex 1106 Flour, meal and powder of the dried, shelled leguminous vegetables of heading No. 0713

Drying and milling of leguminous vegetables of heading No. 0708

Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder


1301 Lac; natural gums, resins, gum-resins and oleoresins (for example balsams)

Manufacture in which the value of any materials of heading No. 1301 used may not exceed 50% of the ex-works price of the product

1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

- Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners



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

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included


ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:

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

1501 Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503:

- Fats from bones or waste Manufacture from materials of any heading except those of heading No. 0203, 0206 or 0207 or bones of heading No. 0506

- Other Manufacture from meat or edible offal of swine of heading No. 0203 or 0206 or of meat and edible offal of poultry of heading No. 0207

1502 Fats of bovine animals, sheep or goats, other than those of heading No. 1503

- Fats from bones or waste Manufacture from materials of any heading except those of heading No. 0201, 0202, 0204 or 0206 or bones of heading No. 0506

- Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:



- Solid fractions Manufacture from materials of any heading including other materials of heading No. 1504

- Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 1505 Refined lanolin Manufacture from crude wool grease of heading No. 1505

1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

- Solid fractions Manufacture from materials of any heading including other materials of heading No. 1506

- Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1507 to 1515 Vegetable oils and their fractions:

- Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption


- Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading Nos. 1507 to 1515

- Other Manufacture in which all the vegetable materials used must be wholly obtained



1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared



- all the vegetable materials used must be wholly obtained. However, materials of headings Nos. 1507, 1508, 1511 and 1513 may be used

1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516


Chapters 2 and 4 used are wholly obtained, and

- all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained

ex Chapter 17 Sugars and sugar confectionery; except for:


ex 1701 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured

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

1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

- Chemically pure maltose and fructose

Manufacture from materials of any heading including other materials of heading No. 1702



- Other sugars in solid form, flavoured or coloured


- Other Manufacture in which all the materials must already be originating

ex 1703 Molasses resulting from the extraction or refining of sugar, flavoured or coloured


1704 Sugar confectionery (including white chocolate), not containing cocoa

Manufacture in which: - all the materials used are

classified within a heading other than that of the product;


Chapter 18 Cocoa and cocoa preparations


classified within a heading, other than that of the product;


1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading No. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:



- Malt extract Manufacture from cereals of Chapter 10

- Other Manufacture in which: - all the materials used are



- Containing 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained

- Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which: - all cereals and derivatives

(except durum wheat and its derivatives) used must be wholly obtained;

- all the materials of Chapters 2 and 3 used are wholly obtained

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Manufacture from materials of any heading except potato starch of heading No. 1108

19043 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

Manufacture: - from materials not classified

within heading No. 1806; - in which all the cereals and

flour (except durum wheat and its derivatives and Zea indurata maize) used must be wholly obtained4

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

3 This rule, inserted by Decision No. 188/99 (OJ No L [to be published]), e.i.f. 1 January 2000, replaces

the former rule for heading No. 1904. 4 The exception concerning the Zea indurata maize is applicable until 31.12.2002.



1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture from materials of any heading, except those of Chapter 11

ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained

ex 2001 Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch, prepared or preserved by vinegar or acetic acid


ex 2004 and ex 2005

Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid


2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)


2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter




ex 2008 - Nuts, not containing added sugar or spirits

Manufacture in which the value of the originating nuts and oil seeds of heading No. 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product

- Peanut butter; mixtures based on cereals; palm hearts; maize (corn)




- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen




2009 Fruit juices and vegetable juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter



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

ex Chapter 21 Miscellaneous edible preparations; except for:


2101 Extracts, essences and concentrates, of coffee, tea, maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other coffee substitutes, and extracts, essences and concentrates thereof



- all the chicory used must be wholly obtained

2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

- Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

- Mustard flour and meal and prepared mustard




ex 2104 Soups and broths and preparations thereof

Manufacture from materials of any heading except prepared or preserved vegetables of heading No. 2002 to 2005

2106 Food preparations not elsewhere specified or included




ex Chapter 22 Beverages, spirits and vinegar; except for:



- all the grapes or any material derived from grapes used must be wholly obtained

2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009



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

- any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating

22075 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength


within heading Nos. 2207 or 2208;

- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume

5 This rule, inserted by Decision No. 188/99 (OJ No L [to be published]), e.i.f. 1 January 2000, replaces

the former rule for heading No. 2207, which was inserted by Decision No. 45/99 (OJ No L266, dated 19 October 2000), e.i.f. 1 January 1999.



2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages


within heading Nos. 2207 or 2208;

- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume

ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for:


ex 2301 Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 2303 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight

Manufacture in which all the maize used must be wholly obtained

ex 2306 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil

Manufacture in which all the olives used must be wholly obtained

2309 Preparations of a kind used in animal feeding

Manufacture in which: - all the cereals, sugar or

molasses, meat or milk used must already be originating;

- all the materials of Chapter 3 used must be wholly obtained

Chapter 24 Tobacco and manufactured tobacco substitutes; except for:




2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No. 2401 used must already be originating

ex 2403 Smoking tobacco Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No. 2401 used must already be originating

ex Chapter 25 Salt; sulphur, earths and stone; plastering materials; lime and cement; except for:


ex 2504 Natural crystalline graphite, with enriched carbon content, purified and ground

Enriching of the carbon content, purifying and grinding of crude crystalline graphite

ex 2515 Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm

ex 2516 Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm

Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm

ex 2518 Calcined dolomite Calcination of dolomite not calcined

ex 2519 Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia

Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used



ex 2520 Plasters specially prepared for dentistry

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

ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined or powdered

Calcination or grinding of earth colours

Chapter 26 Ores, slag and ash Manufacture in which all the materials used are classified within a heading other than that of the product.

ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:

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

ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and/or one or more specific process(es)6 Or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product

6 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.



ex 2709 Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

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


2711 Petroleum gases and other gaseous hydrocarbons


2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured


7 For the special conditions relating to "specific processes", see Introductory Note 7.2. 8 For the special conditions relating to "specific processes", see Introductory Note 5, 7.1, 7.2, and 7.3. 9 For the special conditions relating to "specific processes", see Introductory Note 7.2.



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


2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks


2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch


10 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 11 For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. 12 For the special conditions relating to "specific processes", see Introductory Notes 7.1, 7.2 and 7.3.



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

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


ex 2805 "Mischmetall" Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide


ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 2840 Sodium perborate Manufacture from disodium tetraborate pentahydrate


ex Chapter 29 Organic chemicals; except for:



ex 2901 Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es)13 Or




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

ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Operations of refining and/or one or more specific process(es)14 Or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50% of the ex-works price of the product

ex 2905 Metal alcoholates of alcohols and of ethanol or glycerol

Manufacture from materials of any heading, including other materials of heading No. 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex-works price of the product


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

Manufacture from materials of any heading. However, the value of all the materials of heading No. 2915 and 2916 used may not exceed 20% of the ex-works price of the product


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

Manufacture from materials of any heading. However, the value of all the materials of heading No. 2909 used may not exceed 20% of the ex-works price of the product





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



2933 Heterocyclic compounds with nitrogen heteroatom(s) only

Manufacture from materials of any heading. However, the value of all the materials of heading No. 2932 and 2933 used may not exceed 20% of the ex-works price of the product


2934 Nucleic acids and their salts; other heterocyclic compounds

Manufacture from materials of any heading. However the value of all the materials of heading No. 2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the product


ex Chapter 30 Pharmaceutical products; except for:

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

3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:



- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Manufacture from materials of any heading, including other materials of heading No. 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

- Other: -- human blood Manufacture from materials

of any heading, including other materials of heading No. 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

-- animal blood prepared for therapeutic or prophylactic uses


-- blood fractions other than antisera, haemoglobin and serum globulin


-- haemoglobin, blood globulin and serum globulin




-- other Manufacture from materials of any heading, including other materials of heading No. 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product

3003 and 3004 Medicaments (excluding goods of heading No. 3002, 3005 or 3006):

- Obtained from amikacin of heading No. 2941

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


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


ex Chapter 31 Fertilizers; except for: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product




ex 3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium

sulphate


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



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



ex 3201 Tannins and their salts, esters, ethers, and other derivatives

Manufacture from tanning extracts of vegetable origin


3205 Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes15

Manufacture from materials of any heading, except heading No. 3203, 3204 and 3205. However, materials from heading No. 3205 may be used provided their value does not exceed 20% of the ex-works price of the product


15 According to Note 3 to Chapter 32 these preparations are those used for colouring any material or

used as ingredients in the manufacturing of colouring preparations, provided that they are not classified in another heading in Chapter 32.



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



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

Manufacture from materials of any heading, including materials of a different "group"16 in this heading. However, materials of the same group may be used, provided their value does not exceed 20% of the ex-works price of the product


16 A "group" is regarded as any part of the heading separated from the rest by a semicolon.



ex Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for:

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


ex 3403 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight


3404 Artificial waxes and prepared waxes:

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


- Other Manufacture from materials of any heading, except: - hydrogenated oils having

the character of waxes of heading No. 1516;


- fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No. 3823




- materials of heading No. 3404

However, these materials may be used provided that their total value does not exceed 20% of the ex-works price of the product

ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes; except for:



3505 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:

- Starch ethers and esters Manufacture from materials of any heading, except those of heading No. 3505


- Other Manufacture from materials of any heading, except those of heading No. 1108


ex 3507 Prepared enzymes not elsewhere specified or included


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





ex Chapter 37 Photographic or cinematographic goods; except for:



3701 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:

- Instant print film for colour photography, in packs

Manufacture in which all the materials used are classified within a heading other than heading Nos. 3701 or 3702. However, materials from heading No. 3702 may be used provided their value does not exceed 30% of the ex-works price of the product


- Other Manufacture in which all the materials used are classified within a heading other than heading Nos. 3701 or 3702. However, materials from heading Nos. 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex-works price of the product


3702 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed

Manufacture in which all the materials used are classified within a heading other than heading Nos. 3701 or 3702


3704 Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture in which all the materials used are classified within a heading other than heading Nos. 3701 to 3704




ex Chapter 38 Miscellaneous chemical products; except for:



ex 3801 - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes


- Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oils

Manufacture in which the value of all the materials of heading No. 3403 used does not exceed 20% of the ex-works price of the product


ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

ex 3805 Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine


ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

ex 3807 Wood pitch (wood tar pitch)

Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms of packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

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



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


3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods


3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:

- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals

Manufacture in which the value of all the materials of heading No. 3811 used does not exceed 50% of the ex-works price of the product


3812 Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics




3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades


3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers


3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics


3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals


3820 Anti-freezing preparations and prepared de-icing fluids


3822 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading Nos. 3002 or 3006


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

- Industrial monocarboxylic fatty acids, acid oils from refining


- Industrial fatty alcohols Manufacture from materials of any heading including other materials of heading No. 3823



3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

- The following of this heading:

Prepared binders for foundry moulds or cores based on natural resinous products

Naphthenic acids, their

water insoluble salts and their esters

Sorbitol, other than that

of heading No. 2905





Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

Ion exchangers Getters for vacuum

tubes Alkaline iron oxide for

the purification of gas Ammoniacal gas liquors

and spent oxide produced in coal gas purification

Sulphonaphthenic acids,

their water insoluble salts and their esters

Fusel oil and Dippel's

oil

Mixtures of salts having different anions

Copying pastes with a

basis of gelatin, whether or not on a paper or textile backing




3901 to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos. ex 3907 and 3912 for which the rules are set out below:

- Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content

Manufacture in which: - the value of all the materials

used does not exceed 50% of the ex-works price of the product;

- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product18


- Other Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product19


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

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product20

- Polyester Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

18 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 19 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. 20 In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.



3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

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

3916 to 3921 Semi-manufactures and articles of plastics; except for heading Nos. ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:

- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked



- Other: -- Addition

homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content



- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product21


-- Other Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product1


ex 3916 and ex 3917

Profile shapes and tubes Manufacture in which: - the value of all the materials


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


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



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


- Sheets of regenerated cellulose, polyamides or polyethylene

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

ex 3921 Foils of plastic, metallized Manufacture from highly transparent polyester foils with a thickness of less than 23 micron22


3922 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex Chapter 40 Rubber and articles thereof; except for:


ex 4001 Laminated slabs or crepe rubber for shoes

Lamination of sheets of natural rubber

4005 Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip

Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50% of the ex-works price of the product

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

- Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

- Other Manufacture from materials of any heading, except those of heading Nos. 4011 or 4012

ex 4017 Articles of hard rubber Manufacture from hard rubber

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



ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for:


ex 4102 Raw skins of sheep or lambs, without wool on

Removal of wool from sheep or lamb skins, with wool on

4104 to 4107 Leather, without hair or wool, other than leather of heading Nos. 4108 or 4019

Retanning of pre-tanned leather Or Manufacture in which all the materials used are classified within a heading other than that of the product

4109 Patent leather and patent laminated leather; metallized leather

Manufacture from leather of heading Nos. 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product

Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)


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


ex 4302 Tanned or dressed furskins, assembled:

- Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled, tanned or dressed furskins

- Other Manufacture from non-assembled, tanned or dressed furskins

4303 Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled, tanned or dressed furskins of heading No. 4302



ex Chapter 44 Wood and articles of wood; wood charcoal; except for:


ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed

Planing, sanding or finger-jointing

ex 4408 Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed

Splicing, planing, sanding or finger-jointing

ex 4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:

- Sanded or finger-jointed Sanding or finger-jointing - Beadings and mouldings

Beading or moulding

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

ex 4418 - Builders' joinery and carpentry of wood

Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

- Beadings and mouldings

Beading or moulding

ex 4421 Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading except drawn wood of heading No. 4409



ex Chapter 45 Cork and articles of cork; except for:


4503 Articles of natural cork Manufacture from cork of heading No. 4501

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


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


ex Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:


ex 4811 Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes


4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery




ex 4818 Toilet paper Manufacture from paper-making materials of Chapter 47



ex 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres




ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape


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


4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials not classified within heading Nos. 4909 or 4911

4910 Calendars of any kind, printed, including calendar blocks:

- Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard




- Other Manufacture from materials not classified in heading Nos. 4909 and 4911

ex Chapter 50 Silk; except for: Manufacture in which all the materials used are classified within a heading other than that of the product



ex 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Carding or combing of silk waste

5004 to ex 5006 Silk yarn and yarn spun from silk waste

Manufacture from23: - raw silk or silk waste carded

or combed or otherwise prepared for spinning,

- other natural fibres not carded or combed or otherwise prepared for spinning,

- chemical materials or textile pulp, or

- paper-making materials

5007 Woven fabrics of silk or of silk waste:

- Incorporating rubber thread

Manufacture from single yarn24

- Other Manufacture from25: - coir yarn,

- natural fibres, - man-made staple fibres not

carded or combed or otherwise prepared for spinning,


- paper or

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

23 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 24 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 25 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.



ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:


5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair



- natural fibres, not carded or combed or otherwise prepared for spinning,



5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:







- paper or


26 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 27 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.



ex Chapter 52 Cotton; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

5204 to 5207 Yarn and thread of cotton Manufacture from28: - raw silk or silk waste


- natural fibres not carded or combed or otherwise prepared for spinning,



5208 to 5212 Woven fabrics of cotton: - Incorporating rubber

thread






- paper or


28 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 29 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 30 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.



ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:


5306 to 5308 Yarn of other vegetable textile fibres; paper yarn



- natural fibres not carded or combed or otherwise prepared for spinning,



5309 to 531132 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:



- Other Manufacture from34: - coir yarn, - jute yarn, - natural fibres, - man-made staple fibres not



- paper or

31 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

32 The entry for HS heading Nos. 5309 to 5311 replaced by Decision No. 114/2000 (OJ No. L [to be published]), e.i.f. 1 January 2001.





5401 to 5406 Yarn, monofilament and thread of man-made filaments






5407 and 5408 Woven fabrics of man-made filament yarn:




- natural fibres, - man-made staple fibres, not



- paper or





5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp

5508 to 5511 Yarn and sewing thread of man-made staple fibres

Manufacture from37: - raw silk or silk waste,





5512 to 5516 Woven fabrics of man-made staple fibres:



- Other Manufacture from1: - coir yarn, - natural fibres, - man-made staple fibres not



- paper or

37 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.




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

Manufacture from1: - coir yarn, - natural fibres, - chemical materials or textile

pulp, or - paper-making materials

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

- Needleloom felt Manufacture from38: - natural fibres, - chemical materials or textile

pulp However:

- polypropylene filament of heading No. 5402,

- polypropylene fibres of heading Nos. 5503 or 5506, or

- polypropylene filament tow of heading No. 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used, provided their value does not exceed 40% of the ex-works price of the product

- Other Manufacture from1: - natural fibres, - man-made staple fibres

made from casein, or - chemical materials or textile

pulp

38 For special conditions relating to products made of a mixture of textile materials, see Introductory

Note 5.



5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No. 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

- Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

- Other Manufacture from1: - natural fibres, not carded or

combed or otherwise processed for spinning,



5605 Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos. 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from1: - natural fibres, - man-made staple fibres, not

carded or combed or otherwise processed for spinning,



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


carded or combed or otherwise processed for spinning,



Chapter 5740 Carpets and other textile floor coverings:

- Of needleloom felt Manufacture from1: - natural fibres, or - chemical materials or textile

pulp However:


Note 5. 40 This rule, inserted by Decision No. 188/99 (OJ No L [to be published]), e.i.f. 1 January 2000,

replaces the former rule for Chapter 57, which was inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f. 1 January 1999.



- polypropylene filament of heading No. 5402,or

- polypropylene fibres of heading Nos. 5503 or 5506, or

- polypropylene filament tow of heading No. 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitexmay be used, provided their value does not exceed 40% of the ex-works price of the product Jute fabric may be used as a backing

- Of other felt Manufacture from1: - natural fibres not carded or

combed or otherwise processed for spinning,

or

- chemical materials or textile

pulp

- Other Manufacture from41: - coir yarn or jute yarn, - synthetic or artificial

filament yarn, - natural fibres,

or - man-made staple fibres, not

carded or combed or otherwise processed for spinning

Jute fabric may be used as a backing

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

- Combined with rubber thread



Note 5. 42 For special conditions relating to products made of a mixture of textile materials, see Introductory

Note 5.



- Other Manufacture from43: - natural fibres, - man-made staple fibres not

carded or combed or

otherwise processed for spinning, or

- chemical materials or textile pulp

or

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

5805 Hand-woven tapestries of the types gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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

5810 Embroidery in the piece, in strips or in motifs





Note 5.



5901 Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

Manufacture from yarn

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:

- Containing not more than 90% by weight of textile materials


- Other Manufacture from chemical materials or textile pulp

5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No. 5902

Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn44


Note 5.



5905 Textile wall coverings: - Impregnated, coated,

covered or laminated with rubber, plastics or other materials



- natural fibres, - man-made staple fibres, not

carded or combed or otherwise processed for spinning, or


or

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

5906 Rubberized textile fabrics, other than those of heading No. 5902:

- Knitted or crocheted fabrics




- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials

Manufacture from chemical materials



Note 5.



- Other Manufacture from yarn

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

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

5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:

- Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas-mantle fabric

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

5909 to 5911 Textile articles of a kind suitable for industrial use:



- Polishing discs or rings other than of felt of heading No. 5911

Manufacture from yarn or waste fabrics or rags of heading No. 6310

- Woven fabrics, of a kind commonly used in paper-making 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 No. 5911

Manufacture from47: - coir yarn, - the following materials: -- yarn of

polytetrafluoroethylene48, -- 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 polytetrafluoroethylene49,

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

-- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn50,

-- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1.4 cyclohexanedincthanol and isophthalic acid,

-- natural fibres, - man-made staple fibres not




Note 5. 48 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-

making machinery. 49 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-

making machinery. 50 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-

making machinery.



- Other Manufacture from51: - coir yarn, - natural fibres, - man-made staple fibres not



Chapter 60 Knitted or crocheted fabrics




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

- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

Manufacture from yarn53,54

- Other Manufacture from55: - natural fibres, - man-made staple fibres, not



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

Manufacture from yarn56,57




Note 5. 54 See Introductory Note 6. 55 For special conditions relating to products made of a mixture of textile materials, see Introductory


Note 5. 57 See Introductory Note 6.



ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211

Women's, girls' and babies' clothing and clothing accessories for babies, embroidered

Manufacture from yarn58 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 product59

ex 6210 and ex 6216

Fire resistant equipment of fabric covered with foil of aluminized polyester

Manufacture from yarn60 Or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product61

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

- Embroidered Manufacture from unbleached single yarn62,63 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 product64

- Other Manufacture from unbleached single yarn65,66

or

58 See Introductory Note 6. 59 See Introductory Note 6. 60 See Introductory Note 6. 61 See Introductory Note 6. 62 For special conditions relating to products made of a mixture of textile materials, see Introductory

Note 5. 63 See Introductory Note 6. 64 See Introductory Note 6. 65 For special conditions relating to products made of a mixture of textile materials, see Introductory




Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling), where the value of the unprinted goods of heading Nos. 6213 and 6214 used does not exceed 47.5% of the ex-works price of the product

6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 6212:

- Embroidered Manufacture from yarn67 or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product68

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

Manufacture from yarn69 or Manufacture from uncoated fabric provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product70

67 See Introductory Note 6. 68 See Introductory Note 6. 69 See Introductory Note 6. 70 See Introductory Note 6.



- Interlinings for collars and cuffs, cut out




- Other Manufacture from yarn71 ex Chapter 63 Other made-up textile

articles; sets; worn clothing and worn textile articles; rags; except for:

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

6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

- Of felt, of non-wovens Manufacture from72: - natural fibres, or - chemical materials or textile

pulp

- Other: -- Embroidered Manufacture from unbleached

single yarn73,74 Or Manufacture from unembroidered fabric (other than knitted or crocheted), provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product

-- Other Manufacture from unbleached single yarn75,76

71 See Introductory Note 6. 72 For special conditions relating to products made of a mixture of textile materials, see Introductory

Note 5. 73 See Introductory Note 6. 74 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling

pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. 75 For special conditions relating to products made of a mixture of textile materials, see Introductory

Note 5. 76 For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembling

pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.



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




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

- Of non-wovens Manufacture from78,79: - natural fibres, or - chemical materials or textile

pulp

- Other Manufacture from unbleached single yarn1,2

6307 Other made-up articles, including dress patterns


6308 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale

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

ex Chapter 64 Footwear, gaiters and the like; except for:

Manufacture from materials of any headings except for assemblies of uppers affixed to inner soles or to other sole components of heading No. 6406






6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof


ex Chapter 65 Headgear and parts thereof; except for:

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

6503 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No. 6501, whether or not lined or trimmed

Manufacture from yarn or textile fibres80

6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed

Manufacture from yarn or textile fibres81

ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:


6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)


Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair


ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:


80 See Introductory Note 6. 81 See Introductory Note 6.



ex 6803 Articles of slate or of agglomerated slate

Manufacture from worked slate

ex 6812 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate


ex 6814 Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials

Manufacture from worked mica (including agglomerated or reconstituted mica)

Chapter 69 Ceramic products Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 70 Glass and glassware; except for:


ex 7003, ex 7004 and ex 7005

Glass with a non-reflecting layer

Manufacture from materials of heading No. 7001

700682 Glass of heading Nos. 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:

- Glassplate substrates, coated with a dielectric thin film, semi-conductor grade, in accordance with SEMII standards83

Manufacture from non-coated glass-plate substrate of heading No. 7006

- Other Manufacture from materials of heading No. 7001

7007 Safety glass, consisting of toughened (tempered) or laminated glass


82 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f.

1 January 1999, replaces the former rule for Heading No. 7006. 83 SEMII – Semiconductor Equipment and Materials Institute Incorporated.



7008 Multiple-walled insulating units of glass


7009 Glass mirrors, whether or not framed, including rear-view mirrors


7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the total value of the uncut glassware used does not exceed 50% of the ex-works price of the product

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

Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware used does not exceed 50% of the ex-works price of the product or

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

ex 7019 Articles (other than yarn) of glass fibres

Manufacture from: - uncoloured slivers, rovings,

yarn or chopped strands, or - glass wool

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




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


ex 7102, ex 7103 and ex 7104

Worked precious or semi-precious stones (natural, synthetic or reconstructed)

Manufacture from unworked precious or semi-precious stones

7106, 7108 and 7110

Precious metals:

- Unwrought Manufacture from materials not classified within headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading Nos. 7106, 7108 or 7110 or Alloying of precious metals of heading Nos. 7106, 7108 or 7110 with each other or with base metals

- Semi-manufactured or in powder form

Manufacture from unwrought precious metals

ex 7107, ex 7109 and ex 7111

Metals clad with precious metals, semi-manufactured

Manufacture from metals clad with precious metals, unwrought

7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)


7117 Imitation jewellery Manufacture in which all the materials used are classified within a heading other than that of the product or

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



ex Chapter 72 Iron and steel; except for: Manufacture in which all the materials used are classified within a heading other than that of the product

7207 Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading Nos. 7201, 7202, 7203, 7204 or 7205

7208 to 7216 Flat rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel

Manufacture from ingots or other primary forms of heading No. 7206

7217 Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading No. 7207

ex 7218, 7219 to 7222

Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms of heading No. 7218

7223 Wire of stainless steel Manufacture from semi-finished materials of heading No. 7218

ex 7224, 7225 to 7228

Semi-finished products, flat rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

Manufacture from ingots or other primary forms of heading Nos. 7206, 7218 or 7224

7229 Wire of other alloy steel Manufacture from semi-finished materials of heading No. 7224

ex Chapter 73 Articles of iron or steel; except for:


ex 7301 Sheet piling Manufacture from materials of heading No. 7206



7302 Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails


7304, 7305 and 7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Manufacture from materials of heading Nos. 7206, 7207, 7218 or 7224

ex 7307 Tube or pipe fittings of stainless steel (ISO No. X5CrNiMo 1712), consisting of several parts

Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35% of the ex-works price of the product

7308 Structures (excluding prefabricated buildings of heading No. 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of Heading No. 7301 may not be used

ex 7315 Skid chains Manufacture in which the value of all the materials of heading No. 7315 used does not exceed 50% of the ex-works price of the product



ex Chapter 74 Copper and articles thereof; except for:




7401 Copper mattes; cement copper (precipitated copper)


7402 Unrefined copper; copper anodes for electrolytic refining


7403 Refined copper and copper alloys, unwrought:

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

- Copper alloys and refined copper containing other elements

Manufacture from refined copper, unwrought, or waste and scrap of copper

7404 - Copper waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

7405 Master alloys of copper Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 75 Nickel and articles thereof; except for:




7501 to 7503 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap




ex Chapter 76 Aluminium and articles thereof; except for:




760184

Unwrought aluminium Manufacture in which: - all the materials used are

classified within a heading, other than that of the product; and


or

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

7602 Aluminium waste or scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex 7616 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium


classified within a heading, other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire or expanded metal of aliminium may be used;


Chapter 77 Reserved for possible future use in the HS

84 This rule, inserted by Decision No. 45/99 (OJ No. L266, dated 19 October 2000), e.i.f.

1 January 1999, replaces the former rule for heading No. 7601.



ex Chapter 78 Lead and articles thereof; except for:




7801 Unwrought lead: - Refined lead Manufacture from "bullion"

or "work" lead

- Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No. 7802 may not be used

7802 Lead waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chapter 79 Zinc and articles thereof; except for:




7901 Unwrought zinc Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No. 7902 may not be used

7902 Zinc waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product



ex Chapter 80 Tin and articles thereof; except for:




8001 Unwrought tin Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No. 8002 may not be used

8002 and 8007 Tin waste and scrap; other articles of tin


Chapter 81 Other base metals; cermets; articles thereof:

- Other base metals, wrought; articles thereof

Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50% of the ex-works price of the product

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

ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:


8206 Tools of two or more of the heading Nos. 8202 to 8205, put up in sets for retail sale

Manufacture in which all the materials used are classified within a heading other than heading Nos. 8202 to 8205. However, tools of heading Nos. 8202 to 8205 may be incorporated into the set provided that their value does not exceed 15% of the ex-works price of the set



8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools




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




ex 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No. 8208

Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used

8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)

Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter knives, sugar tongs and similar kitchen or tableware

Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

ex Chapter 83 Miscellaneous articles of base metal; except for:

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



ex 8302 Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No. 8302 may be used provided that their value does not exceed 20% of the ex-works price of the product

ex 8306 Statuettes and other ornaments of base metal

Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No. 8306 may be used provided their value does not exceed 30% of the ex-works price of the product

ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:





ex 840185 Nuclear fuel elements Manufacture in which all the materials used are classified within a heading other than that of the product86


8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers





8403 and ex 8404

Central heating boilers other than those of heading No. 8402 and auxiliary plant for central heating boilers

Manufacture in which all the materials used are classified within a heading other than heading Nos. 8403 or 8404


85 This rule, inserted by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000,

replaces the former rule for heading No. 8401. 86 This rule shall apply until 31 December 2005.



8406 Steam turbines and other vapour turbines


8407 Spark-ignition reciprocating or rotary internal combustion piston engines


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


8409 Parts suitable for use solely or principally with the engines of heading No. 8407 or 8408


8411 Turbo-jets, turbo-propellers and other gas turbines





8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

ex 8413 Rotary positive displacement pumps





ex 8414 Industrial fans, blowers and the like







8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated


8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No. 8415

-Manufacture in which: - all the materials used are


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

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


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

Manufacture: - in which the value of all the

materials used does not exceed 40% of the ex-works price of the product;

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


8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefore







8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds





8425 to 8428 Lifting, handling, loading or unloading machinery



- where, within the above limit, the materials classified within heading No. 8431 are only used up to a value of 10% of the ex-works price of the product


8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

- Road rollers Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

- Other Manufacture: - in which the value of all the






8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers





ex 8431 Parts suitable for use solely or principally with road rollers


8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard





8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds





8444 to 8447 Machines of these headings for use in the textile industry


ex 8448 Auxiliary machinery for use with machines of heading Nos. 8444 and 8445




8452 Sewing machines, other than book-sewing machines of heading No. 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

- Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

-Manufacture: - in which the value of all the


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

- the thread-tension, crochet and zigzag mechanisms used are originating


8456 to 8466 Machine-tools and machines and their parts and accessories of heading Nos. 8456 to 8466


8469 to 8472 Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)


8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics




8482 Ball or roller bearings Manufacture in which: - all the materials used are


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


8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals


8485 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter


ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:





8501 Electric motors and generators (excluding generating sets)







8502 Electric generating sets and rotary converters



- where, within the above limit, the materials classified within heading Nos. 8501 or 8503, taken together, are only used up to a value of 10% of the ex-works price of the product


ex 8504 Power supply units for automatic data-processing machines


ex 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets



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


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



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


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







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





8522 Parts and accessories suitable for use solely or principally with the apparatus of heading Nos. 8519 to 8521


8523 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37


8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:

- Matrices and masters for the production of records








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





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





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





8528 Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors





8529 Parts suitable for use solely or principally with the apparatus of heading Nos. 8525 to 8528:

- Suitable for use solely or principally with video recording or reproducing apparatus








8535 and 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits





8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos. 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other





than switching apparatus of heading No. 8517

ex 8541 Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips







8542 Electronic integrated circuits and microassemblies



- where, within the above limit, the materials classified within heading Nos. 8541 or 8542, taken together, are only used up to a value of 10% of the ex-works price of the product


8544 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors


8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes


8546 Electrical insulators of any material


8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No. 8546; electrical conduit tubing




and joints thereof, of base metal lined with insulating material

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


ex Chapter 86 Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:


8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing





ex Chapter 87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for:


8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles







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





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

- With reciprocating internal combustion piston engine of a cylinder capacity:

-- Not exceeding 50 cc Manufacture: - in which the value of all the




-- Exceeding 50 cc Manufacture: - in which the value of all the








ex 8712 Bicycles without ball bearings

Manufacture from materials not classified in heading No. 8714




8715 Baby carriages and parts thereof





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





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



ex 8804 Rotochutes Manufacture from materials of any heading including other materials of heading No. 8804


8805 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles



Chapter 89 Ships, boats and floating structures

Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No. 8906 may not be used


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







9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No. 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked


9002 Lenses, prisms, mirrors and other optical elements, of any materials, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked


9004 Spectacles, goggles and the like, corrective, protective or other


ex 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor




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


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




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




9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus






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






ex 9014 Other navigational instruments and appliances


9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders


9016 Balances of a sensitivity of 5 cg or better, with or without weights




9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators): instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter


9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

- Dentists' chairs incorporating dental appliances or dentists' spittoons

Manufacture from materials of any heading, including other materials of heading No. 9018






9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus







9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters





9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)


9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments


9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos. 9014, 9015, 9028 or 9032


9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus




for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

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

- Other Manufacture in which: - the value of all the materials




9029 Revolution counters, production counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos. 9014 or 9015; stroboscopes


9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No. 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations




9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors


9032 Automatic regulating or controlling instruments and apparatus


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


ex Chapter 91 Clocks and watches and parts thereof; except for:


9105 Other clocks Manufacture in which: - the value of all the materials




9109 Clock movements, complete and assembled





9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements



- where, within the above limit, the materials classified within heading


No. 9114 are only used up to a value of 10% of the ex-works price of the product



9111 Watch cases and parts thereof





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





9113 Watch straps, watch bands and watch bracelets, and parts thereof:

- Of base metal, whether or not plated, or of clad precious metal



Chapter 92 Musical instruments; parts and accessories of such articles


Chapter 93 Arms and ammunition; parts and accessories thereof


ex Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:





ex 9401 and ex 9403

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

Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading Nos. 9401 or 9403, provided that:


- its value does not exceed 25% of the ex-works price of the product;

- all the other materials used are already originating and are classified in a heading other than heading Nos. 9401 or 9403

9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included


9406 Prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

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

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

9503 Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds






ex 9506 Golf clubs and parts thereof

Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly-shaped blocks for making golf-club heads may be used

ex Chapter 96 Miscellaneous manufactured articles; except for:

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

ex 9601 and ex 9602

Articles of animal, vegetable or mineral carving materials

Manufacture from "worked" carving materials of the same heading

ex 9603 Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair); hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops


9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning

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

9606 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks




960887 Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding

Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib-points of the same heading as the product may be used

87 This rule was added by Decision No. 188/99 (OJ No. L [to be published]), e.i.f. 1 January 2000.



pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 9609

9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes




ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of heading No. 9613 used does not exceed 30% of the ex-works price of the product

ex 9614 Smoking pipes and pipe bowls

Manufacture from roughly-shaped blocks

Chapter 97 Works of art, collectors' pieces and antiques


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