^ l f , f 34

Sistema Generalizado de Preferencias

RESUMEN DE LAS NORMAS DE ORIGEN

del Sistema Generalizado de Preferencias (INT/97/A06)

Proyecto de cooperación técnica de la UNCTAD sobre acceso al mercado, leyes comerciales y preferencias

NACIONES UNIDAS

Sistema Generalizado de Preferencias

o

RESUMEN DE LAS NORMAS DE ORIGEN

del Sistema Generalizado de Preferencias (INT/97/A06)

Proyecto de cooperación técnica de la UNCTAD sobre acceso al mercado, leyes comerciales y preferencias

V.3

O

UNCTAD/TAP/133/Rev.7 Febrero de 1999

Blank page

Page blanche

Ill

INDICE

Página

o

Prefacio v

c' Introducción vi

* A. Generalidades viii

B. Criterios de origen viii

C. Expedición directa xix

D. Pruebas documentales xxi

E. Contenido procedente del país otorgante de preferencias xxvi

F. Origen acumulativo xxvi i

G. Disposiciones sobre cooperación administrativa xxxiv

ANEXOS

I. Lista de procesos mínimos que la mayoría de los países otorgantes de preferencias no aceptan como determinantes de origen 5

II. Lista de elaboraciones o transformaciones que deben realizarse en productos no originarios para que los productos finales pueden obtener la condición de productos originarios (SG), legislación de la Comunidad Europea, Anexo 15 del Reglamento 2454/93 con las disposiciones para la aplicación del Reglamento del Consejo 23213/92 donde se establece el Código Aduanero de la Comunidad, revisado por última vez por el reglamento 46/1999, O.J.L 10 de 15.01.1999 . . . 9

III. Formulario combinado de declaración y certificado de origen, Formulario A 81

IV. Modelo de "Declaración de origen del exportador" del Canadá . . . 87

V. Lista de productos fabricados con materiales importados del Japón pero excluidos de la norma sobre el contenido procedente del país otorgante de preferencias 91

<••>

VI. Modelo de certificado de materiales importados del Japón 97

é VII. Modelo de certificado de elaboración o transformación acumulativa (Japón) 101

Blank page

Page blanche

V

PREFACIO

El presente resumen se publica con los auspicios del Proyecto de cooperación técnica de la UNCTAD sobre acceso al mercado, leyes comerciales y preferencias (INT/97/A06). Forma parte de una colección de publicaciones cuyo objeto es prestar asistencia a los exportadores, productores y funcionarios públicos para que aprovechen las oportunidades comerciales que se ofrecen en los distintos programas del Sistema Generalizado de Preferencias. La publicación del presente resumen ha sido posible con una contribución financiera de la Comisión de la EC. La colección comprende las siguientes publicaciones:

Publicaciones de la colección del "Sistema Generalizo de Preferencias":

Handbook on the Scheme of the USA (TAP/163 - próxima publicación) Handbook on the Scheme of Canada (TAP/247) Handbook on the Scheme of New Zealand (TAP/258) Handbook on the Scheme of Australia (TAP/259) Handbook on the Scheme of Japan 1998-1999 Handbook on the Scheme of the European Community (ITCD/TSB/Misc.25) Handbook on the Scheme of Switzerland (ITCD/TSB/Misc.28) Handbook on the Scheme of Norway (ITCD/TSB/Misc.29) Handbook on the Scheme of the Eastern European countries (próxima

publicación) Handbook on the Lomé IV Convention (versión revisada - próxima publicación) Resumen de las normas de origen del Sistema Generalizado de Preferencias

(el presente volumen) Compendium on rules of Origin - Parte I (ITD/GSP/31) Digest of GSP Beneficiaries (ITD/GSP/22) Trade Laws of the EC (TAP/276/próxima publicación) Trade Laws of the United States (TAP/277) Trade Laws of Japan (TAP/299)

Las denominaciones empleadas en esta publicación y la forma en que aparecen presentados los datos no implican de parte de la Secretaría de las Naciones Unidas juicio alguno sobre la condición jurídica de países, territorios, ciudades o zonas, o de sus autoridades, ni respecto do la delimitación de sus fronteras o límites.

Si desea más información sobre las publicaciones citadas póngase en contacto con el Proyecto de cooperación de la UNCTAD sobre acceso al mercado, leyes comerciales y preferencias (INT/97/A06):

Tel.: +41 22 907 4944 Fax: +41 22 907 0044 Correo electrónico: gsp@unctad.org

Nota: algunas de estas publicaciones están también accesibles en la Internet : http://www.unctad.org/en/techcop/trad0103.htm.

vi

INTRODUCCIÓN

El presente Resumen tiene por finalidad proporcionar en forma sucinta información sobre los principales elementos de las normas de origen prescritas por los distintos países otorgantes de preferencias en los esquemas que han establecido en virtud del Sistema Generalizado de Preferencias (SGP). El Resumen abarca las normas vigentes en 1998.

Las normas de origen son un elemento esencial de todos los esquemas y la clara comprensión de esas normas, así como su apropiada aplicación, son de suma importancia para el funcionamiento del SGP. Por esta razón, se espera que el presente Resumen será de utilidad a funcionarios gubernamentales, exportadores, asociaciones comerciales, cámaras de comercio y otras entidades de los países receptores de preferencias, ayudándoles a comprender y aplicar las normas de origen.

Nota: El presente Resumen no abarca todos los detalles de disposiciones de las normas de origen prescritas por los países otorgantes de preferencias. Para una información completa y detallada habrá que consultar los textos legales auténticos publicados por esos países.

Vil

A. GENERALIDADES

1. Finalidad de las normas de origen

El objeto principal de las normas de origen es hacer que el trato arancelario preferencial del Sistema Generalizado de Preferencias (SGP) se limite a los productos auténticamente extraídos, cosechados, producidos o fabricados en los países receptores de preferencias que los exportan. No pueden invocarse los beneficios del SGP para aquellos productos que tienen su origen en terceros países como, por ejemplo, en países otorgantes de preferencias, y simplemente pasan en tránsito por un país receptor de preferencias o tan sólo experimenten en ese país una elaboración ligera o superficial.

2. Elementos principales de las normas de origen

Los elementos principales de las normas de origen son:

a) Los criterios de origen y, en la mayoría de los esquemas,

b) Las condiciones de expedición y

c) Las pruebas documentales que demuestren el cumplimiento de las condiciones a) y b).

Han de observarse además varias normas complementarías.

B. CRITERIOS DE ORIGEN

Los productos exportados de un país receptor de preferencias pueden dividirse en dos grupos:

a) Los productos que han sido enteramente cultivados, extraídos del suelo o cosechados en el país exportador, o que han sido fabricados exclus ivamente en él a partir de cualquiera de esos productos. Tales productos, que se denominan productos "obtenidos totalmente", cumplen los requisitos del SGP en cuanto al origen por haberse prescindido totalmente en ellos de cualesquiera componentes o materiales importados o de origen desconocido; o

b) Los productos hechos a partir de materiales, partes o componentes importados, es decir, que han sido fabricados total o parcialmente a partir de materias, partes o componentes que han sido importados al país receptor de preferencias exportador (o que son de origen desconocido). Estos productos, que se denominan "productos que contienen insumos importados", satisfacen las condiciones únicamente si han sido objeto de una "elaboración o transformación suficientes" (definidas en las distintas normas) en el país receptor de

preferencias exportador.

Con arreglo a estas definiciones básicas, cada esquema del SGP prescribe las normas o definiciones detalladas de la "elaboración o transformación suficientes" que han de cumplirse para que las mercancías puedan ser objeto del trato del SGP. Estas normas prescritas a nivel nacional han sido armonizadas

viii

entre cinco países otorgantes de preferencias de Europa oriental (Bulgaria, la República Checa, la Federación de Rusia y Eslovaquia). Las normas prescritas por algunos países otorgantes de preferencias que aplican el "criterio del porcentaje" (véanse la sección 3 infra) han sido también objeto de medidas de armonización. Las características comunes y las'principales diferencias de todos los esquemas se describen en los párrafos siguientes.

En general, cada artículo de una partida de exportación debe satisfacer las normas de origen prescritas por el país de destino otorgante de preferencias. En el caso de conjuntos, grupos o montajes de artículos y accesorios y de accesorios, piezas de recambio y herramientas que acompañen a una instalación, un aparato o un vehículo, el Japón, Noruega y Suiza han prescrito normas especiales sobre la unidad que debe tomarse en consideración.

1. Productos "obtenidos totalmente"

El criterio de producto "obtenido totalmente" en el país beneficiario se interpreta en sentido estricto. Un mínimo indicio de partes, materias o componentes importados en su contenido hace que el producto acabado deje de reunir las condiciones de "obtenido totalmente".

Ejemplo: Las maderas talladas producidas a partir de madera "obtenida totalmente" en un país otorgante de preferencias pero barnizadas con cera importada no son productos "obtenidos totalmente" en el país, a causa de la cera. Sin embargo, es casi seguro que esas tallas podrían reunir las condiciones del SGP con arreglo al criterio del porcentaje o de la elaboración (véase 3.1 infra).

Sin embargo, tales productos acabados pueden reunir los requisitos para acoger se al SGP con arreglo a otras normas de origen aplicables a las mercancías fabricadas a partir de materiales importados, es decir, el criterio de la elaboración o el criterio del porcentaje.

Todos los países otorgantes de preferencias admiten las siguientes categorías de productos, considerándolos como "obtenidos totalmente" en un país receptor de preferencias :

a) Los productos minerales extraídos del suelo o de sus fondos marinos; o, en el caso de Bulgaria, Checoslovaquia, Hungría, Polonia y la URSS, los productos minerales extraídos en el territorio del país receptor de preferencias o en su plataforma continental ;

b) Los productos del reino vegetal cosechados en el país;

c) Los animales vivos nacidos y criados en el país;

d) Los productos obtenidos en el país de animales vivos ;

e) Los productos de la caza o de la pesca practicadas en el país;

IX

f) Los productos de la pesca en el mar y otros productos extraídos del mar por los buques del país l/; y también, en el caso de Bulgaria, la República Checa, Hungría, Polonia y la Federación de Rusia y Eslovaquia, por buques fletados por el país receptor de preferencias de que se trate;

g) Los artículos producidos a bordo de sus buques factoría exclusivamente con los productos mencionados en el apartado f); y también, en el caso de Bulgaria, la República Checa, Hungría, Polonia y la Federación de Rusia y Eslovaquia, a bordo de buques factoría fletados por el país receptor de preferencias de que se trate;

h) Los artículos usados que sólo se puedan utilizar para la recuperación de materias primas ;

i) Los desechos y desperdicios de las operaciones manufacturaras efectuadas en el país;

j) Los productos obtenidos en el país a partir exclusivamente de los productos enumerados en los apartados a) a i ) 2./.

Australia acepta en general los productos de la lista anterior como productos "obtenidos totalmente", aunque no los haya enunciado en su legislación.

Los Estados Unidos de América, si bien no enuncian en su legislación una lista de productos "obtenidos totalmente", reconoce los productos enumerados en la lista precedente como ejemplos de productos que probablemente responderán al criterio del porcentaje de los Estados Unidos.

2. Productos que contienen insumos importados

Conforme se indica en el apartado b) del párrafo 3, los productos que han sido fabricados en un país receptor de preferencias partiendo total o parcialmente de materias, partes o componentes importados (incluidas las materias, etc., de origen indeterminado o desconocido) se consideran originarios de aquel país si esas materias, partes o componentes han sido objeto de un trabajo o elaboración suficientes allí. En términos generales, un trabajo o elaboración se considera suficiente si transforma de manera sustancial la naturaleza y las características propias de las materias utilizadas. Cada país otorgante de preferencias define detalladamente este concepto general 3_/.

1/ Muchos países otorgantes de preferencias aplican definiciones restrictivas a las expresiones "los buques del país" y "sus buques factoría".

2/ Tales como láminas y barras de hierro fabricadas con mineral de hierro; tejidos de algodón fabricados con algodón en rama; recuperación de plomo de baterías de automóvil usadas; recuperación de metal o de virutas metálicas.

3/ Conforme a las normas aplicadas por la mayoría de los países otorgantes de preferencias se suelen excluir los denominados "procesos mínimos". Se considera que estos procesos constituyen un trabajo o elaboración insuficiente, por lo que no confieren al producto acabado el derecho al trato preferencial. En el apéndice I se incluye una lista de procesos mínimos.

X

3. Criterio de la elaboración v del porcentaje

El concepto de "trabajo o elaboración suficiente" ha sido definido de diferentes maneras. Sin embargo, hay dos criterios principales, cada uno de los cuales es utilizado por algunos países otorgantes de preferencias. Estos criterios se denominan el "criterio de la elaboración" y el "criterio del porcentaje".

3.1 Criterio de la elaboración

Aplican este criterio la Comunidad Europea, el Japón, Noruega y Suiza.

Por regla general, con arreglo a este criterio se considera que las materias, partes o componentes importados ("insumos no originarios") han sido objeto de un trabajo o elaboración suficiente si el producto acabado queda comprendido en una partida arancelaria de cuatro cifras del Sistema Armonizado 4/ distinta de la de esas materias, partes o componentes utilizados en el proceso (lo que se denomina "cambio de partida del S.A."). Ahora bien, como en el caso de bastantes productos un cambio de partida del S.A. no implica siempre un trabajo o elaboración suficiente (o, inversamente, puede haber trabajo o elaboración suficiente sin que, en ciertos casos, haya un cambio de partida del S.A., los países otorgantes de preferencias han elaborado una lista (Lista Única) en que se enumeran los trabajos o procesos de elaboración de que deben ser objeto los materiales no originarios para que se considere que el producto acabado es originario. Según la Lista, muchos productos concretos deben reunir determinadas condiciones, en vez de la condición básica de que haya cambiado de partida del S.A. En el caso de los productos que figuran en la Lista, el requisito básico de cambio de partida del S.A. sólo debe cumplirse si así se especifica en la Lista.

Comunidad Europea

A consecuencia de algunas enmiendas recientes 5_/, las nuevas normas preferenciales de origen de la Comunidad Europea se enumeran en la lista única, nueva y más amplia que contiene los requisitos aplicables para la determinación del origen.

En la lista única figuran notas introductorias con interpretaciones de algunas de las definiciones utilizadas en ella así como más reglamentos sobre determinados productos, en especial los productos del sector textil. Debe señalarse que las disposiciones de las notas introductorias se aplican también, cuando proceda, a todos los productos manufacturados que utilizan insumos no originarios.

4/ El Sistema Armonizado de Designación y Codificación de Mercancías fue aprobado por el Consejo de Cooperación Aduanera en Bruselas el 14 de junio de 1983 y entró en vigor el 1? de enero de 1988 con 36 signatarios; en adelante denominado el "Sistema Armonizado" o "S.A.".

5/ Véase en el anexo II al presente manual el reglamento de la Comisión (CD) N° 46/1999 de 8 de enero de 1999, donde se enmienda el reglamento (CEE) N° 2454/93 con las disposiciones de aplicación del reglamento del Consejo (CEE) N° 2913/92 que establece el Código de Aduanas de la Comunidad (OJ L 10, 15.1.1999, p.l).

XI

Las condiciones especificadas en la lista única pueden referirse entre otras cosas a lo siguiente:

a) El requisito de que algunos de los materiales utilizados para el proceso de producción deben ser originarios del país beneficiario exportador;

Ejemplo: en el caso de las plantas comestibles del capítulo 8 del sistema armonizado, la lista exige que todos los materiales del capítulo 7 utilizados sean ya originarios (obtenidos totalmente).

b) El requisito de que sólo se pueden utilizar como materia prima ciertos insumos no originarios;

Ejemplo: en el caso de los productos preparados de carne del capítulo 16 del sistema armonizado, según la lista deberán utilizarse como materia prima los animales del capítulo 1, es decir, que de utilizarse carne importada el producto no tendría carácter de producto originario.

c) Una combinación de los epígrafes a) y b) supra ;

Ejemplo: en el caso de los productos preparados de pescado del capítulo 16 del sistema armonizado según la' lista deberán utilizarse como materia prima los animales del capítulo 1; sin embargo todos los pescados, etc., utilizados deben ser ya originarios.

d) El requisito de que los insumos no originarios utilizados tengan un determinado nivel de elaboración, por lo general bajo;

Ejemplo : Según la Lista, la mayoría de prendas y complementos de vestir, excepto los de punto, del capítulo 62 del Sistema Armonizado, deberán fabricarse a partir de hilados; esto significa que. si se utilizan tejidos importados el producto no tendrá carácter de producto originario.

e) El requisito de que los insumos no originarios utilizados no han de exceder de un cierto porcentaje del precio en fábrica del producto acabado;

Ejemplo : Según la Lista, en el caso de los artículos de plástico de las partidas Nos. 39.22 a 39.26 del Sistema Armonizado, el valor de todos los insumos no originarios utilizados en la fabricación no deberá ser superior al 50% del precio en fábrica del producto acabado.

f) La posibilidad de utilizar insumos no originarios de la misma partida de cuatro dígitos del Sistema Armonizado que el producto exportado;

Ejemplo : Para los artículos de caucho endurecido de la partida N? 40.17 del Sistema Armonizado, conforme a la Lista, el producto se podrá fabricar utilizando como materia prima caucho endurecido que ya esté clasificado en la misma partida del Sistema Armonizado que el producto acabado, es decir, que los artículos hechos con ese caucho endurecido.

xii

En el caso de varios productos mencionados en la Lista Única, la condición exige que el valor de los insumos importados no exceda de un cierto porcentaje del valor de los productos acabados (véase el ejemplo de e) infra). A los efectos de calcular si se respeta dicho porcentaje:

El valor de los insumos importados es definido como su valor en aduana en el momento de su importación en el país receptor de preferencias, o en el caso de insumos de origen indeterminado, el primer precio verificable pagado por ellos en ese país; y

El valor de los productos obtenidos es el precio en fábrica de los productos (en el caso del Japón, el precio f.o.b.), deduciendo los impuestos internos reembolsados o reembolsables al hacerse la exportación. Se define como el precio que se paga al fabricante en cuya empresa se haya efectuado el último trabajo o proceso de elaboración, siempre que el precio incluya el valor de todos los productos utilizados en la fabricación. El precio f.o.b. incluye además todos los demás gastos que se realicen en el país de producción, en particular los costos del transporte desde la fábrica hasta la frontera o el puerto y los posibles gastos por concepto de intermediarios en ese país y el beneficio de éstos. El valor en aduana es el determinado conforme al Acuerdo de 1994 sobre la Aplicación del Artículo VII del Acuerdo General (Acuerdo de la OMC sobre Valoración en Aduana).

Japón

La lista única del Japón contiene también requisitos como la norma básica de cambio de partida del S.A., el criterio de porcentaje y el criterio de la elaboración y transformación específicas. Debe señalarse que desde 1993 el Japón ha hecho menos estricta la norma aplicable a productos relacionados con el capítulo 62 de modo que estos artículos puedan incluirse en el Sistema Generalizado de Preferencias aunque estén manufacturados a partir de tejidos.

3.2 Criterio del porcentaje

Lo aplican Australia, el Canadá, los Estados Unidos y Nueva Zelandia y también Bulgaria, la República Checa, Hungría, Polonia y la Federación de Rusia y Eslovaquia. Los respectivos criterios aplicados por cada uno de los países de este último grupo han sido plenamente armonizados.

En el Canadá, Bulgaria, la República Checa, Hungría, Polonia y la Federación de Rusia se dispone que en la fabricación de los productos exportados podrán utilizarse materias, partes y componentes importados (o de origen desconocido) cuyo valor no represente más de un cierto porcentaje máximo. En los casos de Australia, Nueva Zelandia y Estados Unidos se prescribe que en la fabricación del producto exportado deberán utilizarse materias, procesos de fabricación, etc., de origen interno cuyo valor no represente menos de un cierto porcentaje mínimo de ese producto. El criterio del porcentaje aplicado por todos los países otorgantes de preferencias que lo utilizan exclusivamente se describe más detalladamente a continuación.

Xlll

Australia

a) El proceso final de manufactura deberá llevarse a cabo en el país receptor de la preferencia que ha producido o fabricado los productos para los que se solicita el trato preferencial; y

b) El 5 0%, por lo menos, del valor del costo total en fábrica o de elaboración de las mercancías deberá estar representado por el valor de la mano de obra y/o las materias de uno o más de los países beneficiarios (para los fines de este requisito cualquier contenido de Australia puede considerarse como si fuera un contenido de un país beneficiario) .

c) El costo de fabricación o de elaboración de las mercancías comprende los gastos directos que debe pagar el fabricante por la producción de las mercancías o que pueden asignarse razonablemente a la producción de las mercancías. Comprende materiales, mano de obra y gastos generales.

Canadá , "! <

Los productos fabricados en un país beneficiario a partir total o parcialmente de materiales, partes o componentes originarios de fuera del país o cuyo origen es indeterminado o desconocido se considera que constituyen auténticamente productos cosechados, productos elaborados o manufacturados del país beneficiario si el valor del insumo importado no supera el 40% o en el caso de un país menos adelantado no supera el 60% del precio en fábrica de las mercancías obtenidas y embaladas para su envío al Japón (criterio del porcentaje).

Al calcular el valor del insumo importado se considerará que tienen"su origen en el país beneficiario las materias utilizadas en la fabricación o producción de las mercancías, originarias de otro país beneficiario • (acumulación global) o del Canadá (norma del contenido del país beneficiario) y todo embalaje necesario para el transporte de las mercancías, pero sin incluir los embalajes con los que se venden normalmente las mercancías para su consumo en el país beneficiario.

Nueva Zelandia

a) La operación final de fabricación ha de haberse realizada en el país receptor de preferencias; y

b) Por lo menos una mitad de los costos en fábrica o los costos de mano de obra de los productos acabados estará representado en cada artículo por el valor de los siguientes insumos:

Materia producida por un país receptor de preferencias; Materia producida en Nueva Zelandia; y/o Otros artículos de fábricas con costos en fábrica incurridos en un país receptor de preferencias o en Nueva Zelandia.

Nota: por lo tanto para los fines del cálculo del 50%, toda materia o partes producidas en Nueva Zelandia (insumo del país receptor de preferencias) u originarios de otro país receptor de preferencias (principio

XIV

de la comunicación completa y mundial) pueden agregarse para cumplir el requisito mínimo.

Estados Unidos de América

Un "cierto porcentaje" del valor de un artículo cultivado, producido, fabricado o montado en un país receptor de preferencias debe consistir en:

a) El costo o valor de las materias producidas en el país receptor de preferencias y el costo o valor de cualquier artículo incorporado en el artículo con derecho al trato preferencial, que sea el resultado de la transformación sustancial 6/ de una materia importada en una mercancía nueva y diferente, más;

b) El costo directo de las operaciones de elaboración realizadas en el país receptor de preferencias.

La expresión "una mercancía nueva y diferente" la utiliza el Servicio de Aduanas de los Estados Unidos en su clasificación de mercancías. He aquí algunos ejemplos de sus decisiones :

i) Las pieles en bruto importadas por un país receptor de preferencias y curtidas para transformarlas en cuero serán consideradas un material "transformado sustancialmente" cuando se utilicen en la confección de un abrigo de cuero;

ii) Una montura fabricada con un lingote de oro importado será considerada de manera análoga cuando se fabrique con ella una sortija en un país receptor de preferencias;

iii) Cuero importado a Filipinas, cortado en piezas de forma determinada y utilizado en la confección de guantes. Las piezas de forma determinada están "transformadas sustancialmente" y su valor puede incluirse a fin de cumplir el requisito del 3 5%;

iv) Cera importada de Indonesia a Singapur, mezclada cqn aditivos (colorantes, perfume, ácido esteárico) y empleada en la fabricación de bujías. Se considera que la cera mezclada con aditivos no ha sido transformada sustancialmente y su valor no puede incluirse para determinar si se ha cumplido el requisito del 35%.

Este cierto porcentaje no debe ser inferior al 35% del valor estimado de la mercancía en los Estados Unidos. Cuando el origen resulta de la aplicación del trato acumulativo (véase "origen acumulativo"), es decir, cuando la mercancía procede de una determinada asociación de países considerada como un solo país para los efectos del SGP, el porcentaje tampoco debe ser inferior al 35% del valor estimado, pero ese valor puede ser adquirido en cualquiera de los países receptores de preferencias que constituyen la asociación indicada.

6_/ Los Estados Unidos no han formulado todavía una definición más precisa de "transformación sustancial".

XV

a) La expresión "costo o valor de las materias" viene definida como:

i) El costo efectivo de las materias para el fabricante;

ii) Los gastos de flete, seguro y embalaje y todos los demás

costos del transporte de las materias hasta la fábrica, si no están ya incluidos en el costo efectivo de las materias para el fabricante;

iii) El costo efectivo de los desechos o desperdicios (pérdida material), menos el valor de los fragmentos recuperables;

iv) Los impuestos y/o derechos aplicables a las materias, siempre que no se reembolsen en el momento de la exportación.

b) Cuando las materias se proporcionan al fabricante gratuitamente o a un precio inferior al justo valor del mercado, su costo o valor se determina calculando la suma de:

i) Todos los gastos ocasionados por el cultivo, la producción, la fabricación o el montaje de las materias, incluidos los gastos generales;

ii) Una cantidad en concepto de beneficio; y

iii) Los gastos de flete, seguro y embalaje y todos los demás costos del transporte de las materias hasta la fábrica.

Por "costos directos de las operaciones de elaboración" se entienden los costos directamente ocasionados por el cultivo, la producción, la elaboración o el montaje de la mercancía de que se trate, o razonablemente imputables a esas operaciones. Tales costos incluyen :

a) Todos los gastos efectivos de mano de obra ocasionados por el cultivo, la producción, la elaboración o el montaje de la mercancía, incluidos los beneficios accesorios, la formación en el servicio y el costo del personal técnico, de supervisión, de control de la calidad y otro personal similar;

b) El costo de las matrices, moldes y herramientas y la depreciación de la maquinaria y el equipo imputables a la mercancía;

c) Los gastos de investigación, diseño de desarrollo, ingeniería y costos de dibujo de ejecución en la medida en que puedan imputarse a la mercancía; y

d) Los costos de inspección y ensayo de la mercancía.

Las partidas no incluidas en la expresión "costos directos de las operaciones de elaboración" son las que no son directamente atribuibles a la mercancía específica o no constituyen "costos" de elaboración de los productos. Estos incluyen principalmente :

a) Las utilidades, y

XVI

b) Los gastos generales de la actividad que no son atribuibles a la mercancía específica o no están relacionados con el cultivo, la producción, la fabricación o el montaje de los artículos, tales como las remuneraciones administrativas, los seguros de riesgo y responsabilidad, la publicidad y la remuneración, las comisiones o los gastos de lo representantes y vendedores.

• Ejemplos ilustrativos de aplicación de los criterios empleados por los Estados Unidos para la determinación del origen:

Supóngase que en un país beneficiario se fabrican motocicletas con un precio en fábrica de 500 dólares, las cuales se exportan a los Estados Unidos. (Debe advertirse que el precio en fábrica será normalmente el valor estimado.)

• Caso l: La motocicleta se fabrica íntegramente con materias locales. La motocicleta reúne las condiciones para recibir trato preferencial por haber sido fabricada totalmente en el país en desarrollo beneficiario.

• Caso 2 : Los gastos de fabricación de la motocicleta son los siguientes :

i) Engranajes de importación incorporados a la motocicleta . . . . 100 dólares

ii) Materias del país beneficiario 150 dólares

iii) Costos directos de elaboración 100 dólares

iv) Costos indirectos (gastos generales, beneficio, etc.) 150 dólares

Total 500 dólares

El producto final reúne las condiciones para recibir trato preferencial, ya que los 250 dólares a que asciende la suma de las materias procedentes del país más los costos directos de elaboración representan el 50% del precio en fábrica, es decir, una cantidad no inferior al 35% del valor estimado.

Caso 3 :

i ) Engranajes de importación 100 dó la re s i i ) Cadena, fabr icada con acero e s p e c i a l de importación

Nota: El acero e spec ia l de importación ha s ido ob je to de transformación s u s t a n c i a l 50 dó la res

i i i ) Asiento (fabricado con p i e l e s de importación) Nota: Las p i e l e s de importación han s ido obje to de transformación s u s t a n c i a l 25 dó la res

iv) Materias procedentes de l p a í s 50 dó la res v) Costos d i r e c t o s de e laborac ión 75 dó la res

v i ) Costos i n d i r e c t o s (gastos g e n e r a l e s , bene f i c io s , e t c . ) . . . . 200 dó la res

Tota l 500 dó la res

En e s t e caso , e l cos to de l a s m a t e r i a s de l p a í s e s t a r á formado por l a s p a r t i d a s i i ) , i i i ) y i v ) , ya que l a cadena ( p a r t i d a i i ) ) y e l a s i e n t o ( p a r t i d a i i i ) ) son productos de m a t e r i a s importadas que han s ido ob je to de t ransformación s u s t a n c i a l en e l p a í s b e n e f i c i a r i o . Así pues , e l cos to de l a s m a t e r i a s de l p a í s (200 dó la res ) r e p r e s e n t a e l 40% de l p r e c i o en f áb r i ca (500 d ó l a r e s ) , es d e c i r , que no es i n f e r i o r a l 35% del v a l o r est imado. Por

XVI1

consiguiente, la motocicleta cumple las condiciones para recibir trato preferencial.

• Caso 4 : Los costos de fabricación de la motocicleta son los siguientes :

i) Materias importadas (engranajes 100 dólares;

asiento 25 dólares; cubiertas 50 dólares) 175 dólares

ii) Materias del país 75 dólares

iii) Costos directos de elaboración 50 dólares

iv) Costos indirectos (gastos generales, beneficio, etc.) 200 dólares

Total 500 dólares

En este caso, los 125 dólares que importan las materias originadas en el país (partida ii)), más los costos de elaboración (partida iii)), representan el 25% del precio de fábrica, es decir, menos del 35% del valor estimado. Por consiguiente, la motocicleta no reúne las condiciones para recibir trato preferencial.

El valor estimado, según la evaluación aduanera de los Estados Unidos', es en la mayoría de los casos igual al precio en fábrica del producto de exportación.

Bulgaria, la República Checa, Hungría, Polonia, la Federación de Rusia-.y•, Eslovaquia

Se considera que las mercancías han sido objeto de una elaboración o transformación suficiente en un país receptor de preferencias si:

a) Las mercancías han sido elaboradas o transformadas en el país beneficiario y el costo de las mercancías originarias de otro país o de origen desconocido no excede del 5 0% del costo de las mercancías exportadas por el país beneficiario;

b) Las mercancías han sido elaboradas o transformadas en varios países receptores de preferencias (origen acumulativo) y el costo de las mercancías originarias de otros países o de origen desconocido no excede del 50% del costo de las mercancías exportadas por uno de los países receptores de preferencias;

c) Las mercancías han sido obtenidas en uno de los países receptores de preferencias y elaboradas o transformadas en uno o más de los otros países beneficiarios (origen acumulativo).

El valor de las mercancías originarias de otro país a que se hace referencia en los apartados a) y b) del párrafo 25 se determinará según el valor en aduana que se haya imputado a tales mercancías en el país que produce las mercancías exportadas a las cuales se otorga el trato preferencial. El valor de las mercancías de origen desconocido a que se hace referencia en los apartados a) y b) del párrafo 25 se considerará que es igual al precio pagado por tales mercancías en el territorio del país que produce las mercancías exportadas a las cuales se otorga el trato preferencial. El valor de las mercancías exportadas se determinará según el precio f.o.b. Los productos (materias primas, productos semiacabados y productos acabados) importados de uno de estos países otorgantes de preferencias (componentes originarios del país otorgante de preferencias) en

xviii

un país receptor de preferencias y utilizados en este país para producir mercancías destinadas a ser exportadas al mismo país otorgante de preferencias serán consideradas como mercancías obtenidas en el país exportador que recibe las preferencias.

C. EXPEDICIÓN DIRECTA

Un rasgo importante, común a todas las normas de origen del SGP, salvo a las de Australia, es la norma en virtud de la cual los productos originarios deben transportarse directamente del país receptor de preferencias exportador al país de destino otorgante de preferencias. La finalidad de esa norma es que la administración de aduanas del país importador que concede las preferencias pueda cerciorarse de que los productos importados son idénticos a los que salieron del país exportador receptor de preferencias, es decir, que no han sido objeto de ninguna manipulación, sustitución o elaboración ulterior ni han entrado en el comercio en terceros países.

En los párrafos que figuran a continuación se exponen las condiciones de expedición impuestas por los diversos países otorgantes de preferencias (para la prueba de la expedición, véase el capítulo IV).

1. Condiciones aplicadas por el Canadá, la CE, el Japón, Noruega, Nueva Zelandia y Suiza

Estos países consideran que son objeto de transporte directo:

a) Los productos cuyo transporte se efectúa sin pasar por el territorio de otro país;

b) Los productos cuyo transporte se efectúa por el territorio de otros países, excluido el país exportador beneficiario, con o sin transbordo o almacenamiento en ellos, siempre que los productos hayan permanecido bajo control aduanero en el país de tránsito o almacenamiento y no hayan sido objeto de comercio en ese país o entregados en él para uso interno ni hayan sido sometidos allí a otras operaciones aparte de la carga y descarga o a cualquier operación necesaria para mantenerlos en buenas condiciones.

2. Disposiciones adicionales aplicadas por algunos países

Además, en los países que figuran a continuación se aplican las disposiciones siguientes :

Noruega y Suiza

Se permite el fraccionamiento de los cargamentos y el reembalaje, pero no el embalaje para la venta al por menor.

CEE

El transporte por terceros países debe estar justificado por razones geográficas o exclusivamente por las necesidades de transporte. Los productos transportados por oleoductos y gaseoductos sin interrupción a través de un territorio distinto del del país exportador beneficiario o del de la Comunidad,

XIX

se considero que se han transportado del país beneficiario a la Comunidad y viceversa.

CEE y países otorgantes de preferencias pertenecientes a la AELC (Noruega y Suiza)

Los productos pueden transportarse a través del territorio de cualquiera de esos países y reexportarse posteriormente a cualquiera de ellos, total o parcialmente, siempre que hayan permanecido bajo la vigilancia de las autoridades aduaneras del país de tránsito o almacenamiento y no hayan sido entregados para uso interno ni hayan sido objeto de operaciones distintas de la

' descarga, la carga o cualquier operación destinada a mantenerlos en buenas condiciones.

Japón

El transporte a través de terceros países debe estar justificado por razones geográficas o exclusivamente por las necesidades de transporte. En general, el Japón sólo acepta la descarga, la reexpedición, el transbordo y el almacenamiento temporal bajo la vigilancia de las autoridades aduaneras 'del país de tránsito. El transbordo o almacenamiento temporal debe realizarse en una zona cerrada o en otro lugar semejante, con la supervisión de las autoridades aduaneras de estos países de tránsito. s

Nueva Zelandia

Se permite que los productos de un país receptor de preferencias sean objeto de comercio en otro país receptor de preferencias sin que por ello dejen de quedar amparados por el trato preferencial del SGP.

Australia

No se aplican normas de expedición.

Estados Unidos

Los productos deben destinarse a los Estados Unidos en el momento de ser expedidos del país de producción. Se aplican normas especiales a las expediciones a través de una zona franca de un país receptor de preferencias. Las normas especiales son las siguientes:

a) Las mercancías no deben ser objeto de comercio en el país que tiene la zona de libre comercio;

b) El artículo acogido al trato preferencial del SGP no deberá ser objeto de más operaciones que las de:

•i - Tría, clasificación o ensayo; Embalaje, desembalaje, cambio embalaje, decantación o reembalaje en otros recipientes;

; - Fijación de marcas, rótulos u otros signos distintivos similares sobre los artículos o sus embalajes, cuando estas operaciones sean accesorias de otras permitidas en estas disposiciones especiales; u

XX

Operaciones necesarias para la conservación de la mercancía en el estado en que se hallaba al ser introducida en la zona franca;

c) La mercancía puede ser comprada y revendida, salvo al por menor, para su exportación dentro de la zona franca. Para los efectos de estas disposiciones especiales, por zona franca se entiende un lugar o una región previamente designados por los órganos competentes del Estado y sujetos directa o indirectamente a su autoridad, donde los artículos pueden ser objeto de ciertas operaciones sin entrar en el comercio del país que tiene la zona franca.

Bulgaria, Eslovaquia, la Federación de Rusia, Hungría, Polonia y la República Checa aplican normas de compra directa y expedición directa. Las mercancías se consideran "compra directa" si el importador las ha adquirido de una empresa registrada en un país otorgante de preferencias. Cuando son originarias de un país receptor de preferencias deben ser expedidas directamente al país otorgante de preferencias. Las transportadas a través del territorio de uno o varios países por razones geográficas, de transporte, técnicas o económicas cumplen también la norma de expedición directa, incluso cuando son temporalmente almacenadas en el territorio de esos países, siempre que permanezcan en todo momento bajo el control de las autoridades aduaneras del país en tránsito.

D. PRUEBAS DOCUMENTALES

Toda solicitud de trato preferencial del SGP para determinados productos deberá ir acompañada de los oportunos documentos que acrediten el origen y la expedición. En los párrafos que figuran a continuación se hace una descripción detallada. Para las expediciones de poco valor, incluidas las expediciones postales, muchos países otorgantes de preferencias exigen requisitos documentales simplificados.

1. Prueba del origen

Todos los países otorgantes de preferencias

Al ser importados, los productos originarios deben estar cubiertos por la Declaración Combinada con Certificado de Origen para la que se ha de utilizar el formulario A (véase el anexo III) rellenado y firmado por el exportador 7/ y visado por un organismo oficial del país otorgante de preferencias exportador 8./.

Para Australia, el requisito principal es la declaración del exportador en la factura comercial. Se acepta el formulario A, pero no se exige un certificado oficial.

2/ En el anexo-III se dan instrucciones sobre la manera de rellenar el formulario A.

8./ La mayor parte de los países otorgantes de preferencias no exigen el formulario A cuando se trata de expediciones de pequeño valor o de envíos postales.

XXI

Para el Canadá, el requisito principal es la declaración de origen del exportador en la factura o presentada separadamente.

Nueva Zelandia no obliga a los exportadores a presentar un certificado oficial de origen o una declaración, si bien se puede pedir a los exportadores una verificación.

2. Disposiciones adicionales relativas a los organismos que pueden expedir el certificado

CE, Noruega y Suiza

Estos países no aceptan certificados expedidos por órganos no gubernamentales.

Japón

El Japón acepta los certificados expedidos por órganos no gubernamentales (por ejemplo, cámaras de comercio).

Estados Unidos

Por lo general, no se exige el certificado oficial del organismo público designado del país receptor de preferencias.

Australia

La siguiente declaración llenada y firmada en el anverso de la factura comercial por el exportador:

"Declaro:

a) que el proceso final de fabricación de las mercancías para las que se solicitan aranceles especiales ha sido efectuado en ... (país) y

b) que la mitad por lo menos del costo en fábrica de las mercancías está representado por el valor de la mano de obra o de los materiales de (país o países) o de ... (país o países) y Australia.

Firmado ... Cargo ..."

Se admite en su lugar el certificado de origen, formulario A.

3. Artículos de artesanía

Varios países otorgantes de preferencias aplican disposiciones especiales a los artículos de artesanía, que no consideran necesariamente parte de sus esquemas del SGP. Cuando se trata de esos productos, deben adoptarse disposiciones especiales en relación con el certificado. En el caso del Canadá, para los artículos de artesanía se exigen certificados especiales, además del formulario A.

xxii

4. Prueba de la expedición directa

En el caso de las exportaciones a la CEE, el Japón, Noruega y Suiza, el cumplimiento de los requisitos de la expedición directa para las mercancías que pasan por el territorio de un tercer país debe acreditarse ante las autoridades aduaneras del país importador mediante la presentación de:

a) Un conocimiento de embarque directo que haya sido expedido en el país receptor de preferencias exportador y en el que esté previsto el paso por el país o los países de tránsito; o

b) Un certificado expedido por las autoridades aduaneras del país o los países de tránsito, en el que:

se haga una descripción exacta de los productos,-

se consignen las fechas de descarga y reexpedición de los productos o, en su caso, de su embarque o desembarque, designándose los buques utilizados;

se certifiquen las condiciones en que han permanecido los productos en el país o países de tránsito; o

c) a falta de los documentos antes citados, cualquier documento acreditativo que se estime necesario (por ejemplo, copia del pedido de las mercancías, factura del proveedor, conocimientos de embarque que den constancia de la ruta que han seguido las mercancías).

Nota: Las mercancías expedidas originalmente a un determinado país otorgante de preferencias miembro de la AELC y que se vendan nuevamente a otro país otorgante de preferencias miembro de la AELC o a la CE, seguirán siendo objeto de un trato preferencial en el país de destino definitivo incluso si, en el formulario A, no figura ese país como destino definitivo, siempre que permanezcan bajo control aduanero en el país de tránsito y no hayan sido entregadas en él para uso interno. La CE aplica la misma norma respecto de los países otorgantes de preferencias de la AELC. Sin embargo, las autoridades aduaneras del país de tránsito (miembro de la AELC o de la CE) deberán expedir un nuevo certificado de origen en el formulario A sobre la base del formulario A original, expedido por el país receptor de preferencias exportador. En este nuevo certificado deben figurar en el recuadro 4 las palabras "replacement certificate" o "certificat de remplacement", así como la fecha de expedición del certificado original y su número de serie. Una fotocopia del formulario A original puede adjuntarse al certificado de sustitución (artículo 88 del Código Aduanero de la CE).

Por lo que respecta a las exportaciones a los Estados Unidos, puede exigirse del importador que presente los correspondientes documentos de expedición, facturas u otros justificantes que acrediten que los artículos han sido importados directamente. El Director de Distrito de la Administración de Aduanas de los Estados Unidos puede dispensar de la presentación de pruebas de expedición directa si le consta que es evidente que las mercancías reúnen las condiciones para ser objeto del trato del SGP. En caso de expedición en tránsito, en las facturas, conocimientos de embarque y demás documentos relacionados con la expedición debe constar que el destino final son los Estados Unidos.

XXI11

5. Otras disposiciones relacionadas con la expedición y la aceptación de las pruebas documentales del origen

Algunos esquemas contienen también otras disposiciones relacionadas con la expedición y la aceptación de las pruebas documentales del origen. Pueden dividirse en disposiciones aplicables en los países receptores de preferencias y disposiciones aplicables en los países otorgantes de preferencias. Se resumen en los párrafos que siguen.

Disposiciones aplicables en los países receptores de preferencias

Solicitud de certificado de origen, formulario A

Un certificado de origen sólo debe expedirse cuando el exportador o su representante autorizado presente una solicitud por escrito. Se recomienda que para ello se utilice el formulario B (véase el anexo III). El exportador o su representante debe presentar, junto con su solicitud, todos los documentos pertinentes que acrediten que las mercancías exportadas reúnen las condiciones necesarias para la expedición de un certificado de origen.

Expedición de certificados de origen, formulario A

Incumbe al organismo oficial o de otra índole competente del país receptor de preferencias exportador velar por que los certificados y las solicitudes estén debidamente completados. Cada certificado debe llevar un número de serie (impreso o no) que permita identificarlo. El número de serie figurará en la casilla a la derecha de la parte superior del formulario A.

Expedición de duplicados de certificados de origen, formulario A

La CEE, los Estados Unidos, el Japón, Noruega y Suiza prevén la expedición o aceptación de duplicados de certificados de origen, formulario A, con el fin de que los exportadores de los países receptores de preferencias puedan disfrutar del trato preferencial del SGP en caso de robo, pérdida o destrucción de un certificado de origen. Los duplicados de los formularios A expedidos de ese modo deberán llevar una de las palabras siguientes: "DUPLICATA" o "DUPLICATE", impresa en rojo, en la casilla 4. El duplicado, en el que deberán constar la fecha de expedición y el número de serie del certificado original, tendrá efectos a partir de esa fecha. Bulgaria, Eslovaquia, la Federación de Rusia, Hungría, Polonia y la República Checa aceptan oficialmente los duplicados de certificados cuando se han perdido los originales.

Certificados de origen, formulario A, expedidos a posteriori

Aunque los certificados de origen se expiden generalmente en el momento en que se exportan los productos correspondientes, el Canadá, la CEE, los Estados Unidos, Noruega y Suiza aceptan los certificados de origen, formulario A (o en el caso del Canadá una "Declaración de origen del exportador"), expedidos a posteriori cuando por error, omisión involuntaria o cualquier otra circunstancia especial no se haya solicitado el certificado de origen en el momento de efectuarse la exportación de los productos. El Japón acepta los certificados expedidos a posteriori en caso de fuerza mayor, incluso cuando no se presentó una solicitud de certificado en el

xxiv

momento de la exportación. En los certificados de origen expedidos a posteriori en formularios A deberán constar las palabras "DELIVRE A POSTERIORI", o "ISSUED RETROSPECTIVELY", en rojo, en la casilla 4.

Disposiciones aplicables en los países otorgantes de preferencias

Plazo para la presentación de certificados de origen, formulario A

La CEE exige que el formulario A se presente a la administración de aduanas que recibe las mercancías para su despacho dentro de los diez meses siguientes a la fecha de expedición. En el caso del Japón, el plazo es de un año, con la posibilidad de prorrogarlo en casos excepcionales. El Canadá tiene un límite de cuatro años. Australia, Noruega, Nueva Zelandia y los Estados Unidos no tienen un plazo determinado. En el caso de Bulgaria, Eslovaquia, la Federación de Rusia, Hungría, Polonia y la República Checa, el formulario A ha de presentarse en un plazo de un año después de la expedición de las mercancías

Presentación de certificados de origen, formulario A, después de expirado el plazo

La CEE ha indicado que pueden aceptarse los certificados de origen (formulario A) después de expirado el plazo señalado cuando el incumplimiento del plazo se deba a fuerza mayor o a circunstancias excepcionales. En otros casos de presentación con retraso, las autoridades aduaneras competentes de los países importadores de la CE podrán aceptar los certificados cuando los productos hayan sido presentados para su despacho antes de expirar dicho plazo.

Discrepancias entre los datos que figuran en los certificados de origen, formulario A, y los que consten en otros documentos

Las ligeras discrepancias que se adviertan entre los datos que figuren en el certificado y los que consten en otros documentos presentados a las aduanas con el fin de realizar los trámites necesarios para la importación de los productos no darán lugar ipso facto a la nulidad del certificado si se comprueba debidamente que el certificado corresponde a los productos. En el caso de Bulgaria, Eslovaquia, Hungría, Polonia y la República Checa, se exige que la diferencia entre la cantidad de mercancías expedidas y las cubiertas por el formulario A no sea superior al 5%, por exceso, o por defecto.

Expedición y aceptación de certificados de origen de sustitución en formularios A por la CE, Noruega y Suiza

Estos países aceptan certificados de origen de sustitución expedidos en formularios A por las autoridades aduaneras de otro de ellos, sobre la base de un formulario A de certificado de origen expedido por las autoridades competentes del país receptor de preferencias exportador, siempre que se hayan cumplido la mayor parte de las condiciones relativas al tránsito a que hace referencia el párrafo 29. Las autoridades competentes de esos países pueden expedir certificados de sustitución previa solicitud por escrito del importador. En el certificado de sustitución deberá constar el país del que se consideran originarios los productos, así como la fórmula "Replacement Certificate" o "Certificat de Remplacement", la fecha de expedición y el

XXV

número de serie del certificado original, en la casilla 4. Se puede adjuntar a los certificados de sustitución una fotocopia del original.

Disposiciones especiales acerca de las pruebas documentales en el caso de las expediciones de escaso valor y las expediciones postales

Bulgaria, la CEE, Eslovaquia, el Japón, Suiza, los Estados Unidos, Polonia, la República Checa y la Federación de Rusia exigen menos pruebas documentales de lo habitual cuando se trata de expediciones de escaso valor y expediciones postales.

E. CONTENIDO PROCEDENTE DEL PAÍS OTORGANTE DE PREFERENCIAS

Algunos países otorgantes de preferencias aplican una norma que permite que productos (materias, piezas y componentes) fabricados por ellos, suministrados a un país receptor de preferencias y utilizados en éste en un proceso de producción, se consideren originarios de un país receptor de preferencias a efectos de determinar si el producto acabado puede acogerse al trato del SGP.

Ejemplo : Colombia exporta alambre aislado al Canadá. Entre los materiales utilizados hay acero de los Estados Unidos (2 0% del precio en fábrica), caucho de Malasia (30%) y el 50% restante corresponde a materiales colombianos y al costo de la mano de obra. El alambre no puede acogerse al trato del SGP porque el contenido de importación es superior al 40%., Sin embargo, si se utiliza acero canadiense, el alambre puede acogerse al SGP con arreglo a la norma sobre contenido procedente del país otorgante de preferencias puesto que el contenido importado sólo representa el 3 0% del precio en fábrica.

Aplican la norma sobre el contenido procedente del país otorgante de preferencias Australia, el Canadá, la CE, el Japón, Nueva Zelandia, la República Checa, Bulgaria, Hungría, Polonia, Eslovaquia y la Federación de Rusia. En todos estos países, excepto en el Japón, puede acogerse a esta norma todo producto acabado. En el Japón, no obstante, hay algunos productos acabados a los que no se aplica (véase el anexo VI).

Comunidad Europea

Los productos originarios de la Comunidad Europea que se han sometido a una elaboración o transformación suficiente en un país beneficiario deben considerarse originarios de este país. Esta disposición amplía más las opciones de acumulación al permitir la utilización de insumos o productos intermedios que han adquirido ya una categoría de origen en la CE.

Debe facilitarse la prueba de la categoría originaria de productos de la Comunidad presentando un certificado de movimiento EUR.l o una declaración de factura. Las disposiciones de la CE relativas a la expedición, utilización y consiguiente verificación de los certificados de origen del formulario A se aplican mutatis mutandis al certificado de movimiento EUR.l y, con la excepción de las disposiciones relativas a su expedición, a las declaraciones de factura.

Las normas de la CE sobre "contenido del país donante" se aplican también a los productos originarios de Noruega y Suiza en cuanto estos países conceden preferencias generalizadas y aplican una definición del concepto de origen que se corresponde con el expuesto en el esquema de la CE.

xxvi

Cuando se pide a las autoridades competentes de un país beneficiario que expidan un certificado de origen, formulario A, para productos manufacturados con materias originarias de la Comunidad Europea, Noruega o Suiza, éstas deberán basarse en el certificado de movimiento EUR.l o si es necesario en la declaración de factura. En tales casos el recuadro 4 de los certificados de origen del formulario A contendrá la especificación "Cumul CE", "Cumul Norvège" o "Cumul Suisse" (en francés) o "EC cumulation", "Norway cumulation" o "Switzerland cumulation" (en inglés).

Japón

El Japón exige una prueba documental especial para aplicar esta norma. Requiere, además del formulario A del certificado de origen habitual, la prueba siguiente relacionada con los materiales importados del Japón: un "certificado de los materiales importados del Japón" (véase el anexo VI) expedido por la autoridad responsable de la expedición de los certificados de origen, formulario A.

Nueva Zelandia

Nueva Zelandia aplica la norma sobre el contenido del país otorgante de la preferencia al permitir que los productos (materias, partes o componentes) de producción o fabricación propias se consideren originarios del país beneficiario. Así pues, en el caso de los productos exportados por un país beneficiario a Nueva Zelandia, las materias, partes o componentes de origen neozelandés que se han importado de Nueva Zelandia y se han utilizado en la fabricación de otros productos se considera que tienen su origen en el país beneficiario y no deben considerarse contenido de importación en relación con el requisito del 50%.

Suiza

Desde el 1° de julio de 1996 Suiza ha aplicado la disposición sobre contenido del país donante. Con arreglo a esta disposición, los insumos importados de origen suizo incorporados a un producto al que pudiera aplicarse el trato preferencial con arreglo al esquema suizo pueden considerarse en relación con su origen como si se hubiesen producido totalmente en el país beneficiario exportador. Cuando se aplica la norma del país donante, la autoridad expedidora del país beneficiario del Sistema de Preferencias Generalizadas expedirá el certificado final de origen, o formulario A, sobre la base de un certificado de movimiento, formulario EUR.l, expedido por las autoridades competentes en Suiza.

F. ORIGEN ACUMULATIVO

Las normas de origen del SGP se basan, en principio, en el concepto del país único, es decir, que los requisitos de origen deben satisfacer plenamente en un país receptor de preferencias exportador, el cual, al mismo tiempo, debe ser también el país de fabricación de los productos acabados. En los esquemas de algunos países otorgantes de preferencias esta norma ha sido liberalizada de manera que se permite que un producto pueda fabricarse y terminarse en un país otorgante de preferencias con materias, partes o componentes importados de otros países otorgantes de preferencias que se consideren originarios del país receptor de preferencias que reclama trato arancelario preferencial. De esta

xxvi i

manera, se ofrece la adquisición acumulativa del origen en diversos grados y en distintas condiciones. En un sistema acumulativo, los procesos o el valor agregado en más de un país receptor de preferencias pueden sumarse (o "acumularse") a fin de determinar si el producto terminado exportado reúne las condiciones para el SGP.

Ejemplos de acumulación:

a) Algunas normas de origen para telas requieren que los procesos de hilar y tejer se realicen en un país receptor de preferencias. En algunos sistemas de origen acumulativo, en cambio, el primer proceso de hilado puede completarse en un país receptor de preferencias y el segundo proceso llevarse a cabo en un segundo país receptor de preferencias, y la tela reunirá las condiciones para beneficiar del SGP;

b) Un premontaje de un receptor de radio realizado en el país receptor de preferencias A con partes importadas puede ser exportado al país receptor de preferencia B donde, juntamente con otros materiales importados, etc., es manufacturado hasta producir un receptor de radio terminado. El valor de los materiales y del trabajo realizado en el país A, con arreglo a sistemas globales y completos de acumulación, puede agregarse al trabajo llevado a cabo en el país B a fin de determinar si el receptor de radio satisface el criterio del porcentaje aplicado por algunos países otorgantes de preferencias.

Con arreglo a los esquemas de Australia, el Canadá, Bulgaria, Eslovaquia, la Federación de Rusia, Hungría, Nueva Zelandia, Polonia y la República Checa, todos los países receptores de preferencias son considerados como una zona única para los efectos de la determinación del origen. Cuando se trata de productos que han de ser exportados a algunos de los mencionados países otorgantes de preferencias, todo el valor agregado dentro de la zona y/o todos los procesos de fabricación efectuados en ella pueden acumularse a los efectos de satisfacer los requisitos de origen. Esto se llama acumulación global y completa.

De conformidad con el esquema de la CEE, se permite la acumulación parcial (sujeta a condiciones) con carácter regional. Tres agrupaciones de países receptores de preferencias pueden acogerse al sistema de acumulación regional de la CEE, esto es: la Asociación de Naciones del Asia Sudoriental (ASEAN -Brunei, Darussalam, Filipinas, Indonesia, Laos, Malasia, Singapur, Tailandia y Vietnam), el Mercado Común Centroamericano (MCCA - Costa Rica, El Salvador, Guatemala, Honduras y Nicaragua) y el Grupo Andino (Bolivia, Colombia, Ecuador, el Perú y Venezuela).

La retirada de un país o territorio de la lista de países y territorios que se benefician de las preferencias generalizadas en aplicación del criterio del mecanismo de graduación del país no afecta la posibilidad de utilizar productos originarios de aquel país con arreglo a las normas de acumulación regional 9_/.

9/ El Consejo de la Comunidad Europea decidió retirar de la lista de países y territorios que se benefician del esquema del SGP de la CE a los beneficiarios más adelantados del actual sistema, a saber, Hong Kong (China), Singapur y la República de Corea; véase el Reglamento 2623/97, O.J. L 354 de 30 de diciembre de 1997, que entró en vigor el Io de mayo de 1998.

xxviii

De conformidad con las normas de la CE sobre acumulación parcial y regional, las materias o partes importadas por un país miembro de una de estas tres agrupaciones procedentes de otro país miembro de la misma agrupación para su posterior fabricación se consideran productos originarios del país de fabricación y no insumos de un tercer país, siempre que las materias o partes sean ya "productos originarios" del país exportador miembro de la agrupación. Los productos originarios son los productos que han adquirido su origen al cumplir los requisitos individuales de origen de conformidad con las normas básicas de origen de la CE relativas al SGP.

El párrafo 1 del artículo 72a del Código Aduanero de la CE establece las normas según las cuales deberá determinarse el país de origen del producto final:

"Cuando las mercancías originarias de un país que es miembro de una agrupación regional se elaboren o transformen en otro país de la misma agrupación regional, tendrán el origen del país de la agrupación regional donde se llevó a cabo la última elaboración o transformación siempre que:

a) El valor añadido 10/ en el país sea superior al valor máximo en aduanas de los productos utilizados originalmente en alguno de los demás países de la agrupación regional; y

b) La transformación o elaboración realizada en el país supere la definida en el artículo 70 (elaboración o transformación insuficientes) y, en el caso de productos textiles, también las operaciones a que se refiere el anexo 16." 11/

Cuando no se cumplen las condiciones citadas los productos tendrán el origen del país de la agrupación regional donde el valor en aduanas sea superior al de los productos originarios procedentes de otros países de la agrupación regional (párrafo 2 del artículo 72a).

Ejemplo : Las normas de origen de la CE obligan a que las chaquetas de algodón (SA 6203) se produzcan con hilados "originarios". Sin embargo, con la acumulación regional el país A receptor de preferencia puede utilizar tejidos importados del país B (obsérvese que estos tejidos deben tener ya el carácter originario de B) que es un miembro de la misma agrupación regional,

10/ "Valor añadido" significa el precio en fábrica menos el valor en la aduana de cada uno de los productos incorporados originarios de otro país de la agrupación regional.

11/ El anexo 16 del Código Aduanero de la CCCE enumera las elaboraciones que se excluyen de la acumulación regional del SGP: aplicación de botones u otros tipos de sujeciones; fabricación de ojales; acabado de los extremos de las perneras de pantalones y de las mangas o dobladillos inferiores de faldas y trajes, etc.; dobladillos de pañuelos, servicios de mesa, etc.; aplicación de adornos y accesorios como bolsillos, etiquetas, distintivos, etc.; planchado y otras preparaciones de prendas para su venta como prendas confeccionados; o cualquier otra combinación de estas elaboraciones. Véase el Reglamento de la Comisión (CEE) N° 2454/93 de 2 de julio de 1993 que expone las disposiciones para la aplicación del Reglamento del Consejo (CEE) N° 2913/92 donde se establece el Código Aduanero de la Comunidad (OJ L 253, 11.10.1993).

XXIX

y la chaqueta acabada deberá considerarse producto originario. Esto se debe a que el tejido importado que también debe proceder de un productor originario de la misma agrupación se considera con arreglo a las normas de acumulación como un insumo interno y no como un insumo importado.

Ej emplo : Las normas de origen de la CE exigen que los automóviles clasificados bajo el epígrafe 8702 del SA no incorporen más del 40% de insumos importados. Un automóvil fabricado en Malasia, por ejemplo, puede incorporar los siguientes insumos (todos los precios en dólares de los EE.UU.)

, Incumoc con origan on singapur

Insumos con origen en Tailandia

Insumos con origen en el Japón

Valor añadido en Malasia (contenido local, costos de

mano de obra, beneficios)

Total (precio en fábrica)

1 400

4 500

1 500

2 600

10 000

Con arreglo a la disposición sobre acumulación parcial de la EC para calcular el porcentaje de insumos importados no se tendrán en cuenta las materias importadas de Singapur y Tailandia si tienen su origen en estos países. De hecho las materias cuyo origen está en otros países miembros de la ANASO no se consideran insumos importados. Por consiguiente solamente los componentes importados de otras partes (en este caso hipotético, el Japón, que no es un país miembro de la ANASO) se considerarán insumos importados. El importe de los insumos procedentes del Japón es de 1.500 dólares, igual al 15% del precio de exportación, y al ser esta cifra inferior al límite del 4 0% se considerará que el automóvil tiene su origen en Tailandia, a saber el país miembro de la ANASO donde el valor en aduana de los productos originarios procedentes de países del grupo regional es mayor. Por consiguiente el automóvil tiene derecho a recibir el trato del SGP.

Obsérvese que se ha retirado a Singapur de la lista de beneficiarios del SGP. Sin embargo las materias con origen en Singapur pueden seguir utilizándose en otros países miembros de la ANASO y no se consideran insumos importados.

Las pruebas del carácter originario de los bienes exportados de un país perteneciente a una agrupación regional a otro país de la misma agrupación para su posterior elaboración o transformación o para su reexportación sin más operaciones se determinará mediante el certificado de origen, formulario A, expedido por el primer país (párrafo 4 del artículo 72 a)). Sobre la base de este certificado otro certificado de origen, formulario A, o declaración de factura expedido en ese país constituirá la prueba del carácter originario de los bienes exportados a la CE procedentes de un país perteneciente a una agrupación regional (párrafo 5 del artículo 72 a)).

Ejemplo : Un exportador del país C desea exportar un producto acabado que contiene insumos importados cuyo origen está en los países A y B de la misma agrupación regional. El exportador deberá presentar a la autoridad competente dos certificados de origen, formulario A, relativos a los insumos

XXX

cuyo origen está en el país A y en el país B, respectivamente, expedidos por las autoridades competentes en cada uno de estos países. Sobre la base de esos dos certificados la autoridad competente del país C expedirá luego el certificado final de origen, formulario A, relativo al producto acabado que se exporta.

El párrafo 1 del artículo 72 b) del Código Aduanero de la CE estipula que la acumulación regional sólo es aplicable cuando:

a) Las normas que reglamentan el comercio en el contexto de la acumulación regional entre los países de la agrupación regional son idénticas a las establecidas en esta sección;

b) Cada país de la agrupación regional se ha comprometido a cumplir o a asegurar el cumplimiento de las normas de esta sección y a facilitar la cooperación administrativa necesaria con la comunidad y con los demás países de la agrupación regional que garantice la expedición correcta de los certificados de origen, formulario A, y la verificación de los certificados de origen, formulario A, y declaraciones de factura.

Derogaciones de las normas de oricren de la CE

El artículo 76 del Código Aduanero de la CE dispone que puede haber derogaciones de las disposiciones sobre normas de origen el esquema del SGP de la CE en favor de los países menos adelantados cuando el desarrollo de las industrias existentes o la creación de nuevas industrias así lo justifique. A este fin el país interesado presentará a la Comunidad una petición de derogación junto con los motivos que la justifiquen. Se tendrá en especial en cuenta los siguientes elementos cuando se examine la petición:

a) Casos en que la aplicación de las normas de origen en vigor afectaría mucho la capacidad de exportación a la Comunidad de la industria existente del país interesado, con particular referencia a casos en los que ello podría provocar el cese de tales actividades;

b) Casos específicos en los que puede demostrarse claramente que las normas de origen podrían disuadir inversiones importantes en una industria, y si una derogación que favoreciera la realización del programa de inversiones ayudaría a cumplir estas normas en etapas progresivas;

c) Efectos económicos y sociales de la decisión que debe adoptarse, en especial su relación con el empleo.

Para facilitar el examen de la petición de derogación, el país que formula la petición debe facilitar la información más completa posible en apoyo de su petición relativa a los puntos que se citan a continuación:

Descripción del producto acabado; Carácter y cantidad de los productos elaborados; Proceso de fabricación; Valor añadido; Número de empleados de la empresa afectada; Volumen previsto de exportaciones a la comunidad;

XXXI

Motivos de la duración solicitada; Otras observaciones.

Se aplican las mismas normas a cualquier petición de prórroga.

La Comunidad ha concedido recientemente a determinadas exportaciones de textiles una exención de la definición del concepto de productos originarios, a fin de tener en cuenta la situación especial de cuatro países menos adelantados : la República Democrática Popular Lao, Camboya, Nepal (véase reglamentos de la Comisión Nos. 1713, 1714, 1715/97 de 3 de septiembre de 1997, OJ N° L 242 de 4 de septiembre de 1997) y Bangladesh (véase reglamento de la Comisión N° 2260/97 de 13 de noviembre de 1997, OJ N° L 311 de 14 de noviembre de 1997) . Los productos cuya lista figuran en los anexos adjuntos a los citados reglamentos y que se fabrican en estos cuatro países menos adelantados con tejidos (artículos tejidos) o hilados (artículos de punto) importados a estos países y originarios de un país perteneciente a la ANAS O, con exclusión de Myanmar, la Asociación del Asia Meridional para la Cooperación Regional (ASAMCOR) o la Convención de Lomé se considerará que tienen su origen en Bangladesh, Camboya, la República Democrática Popular Lao o Nepal (párrafo 1 del Artículo 1). La derogación se aplicará únicamente a productos importados a la Comunidad procedentes de Bangladesh, Camboya, la República Democrática Popular Lao o Nepal durante un período específico 12/.

Japón

Normas sobre origen acumulativo

En el caso de las mercancías producidas en un país miembro de la ANASO, se considera que la ANAS O es un país receptor de preferencias para los fines de la aplicación de los citados criterios de origen y la norma sobre el contenido del país otorgante de preferencias.

Los países de la ANASO disfrutan de los siguientes resultados cuando se les aplican las normas de fabricación sustancial.

1) Las mercancías citadas a continuación se consideran que tienen su origen en la ANASO al calcular el índice de utilización de materias cuyo origen no está en la ANASO.

a) Todas las materias primas formadas únicamente por mercancías con origen en la ANASO;

b) Todas las materias primas consistentes únicamente en bienes exportados del Japón a territorios de la ANASO;

c) Todas las materias primas consistentes únicamente en las mercancías prescritas en los incisos a) y b) supra ;

12/ Del Io de agosto de 1997 al 31 de diciembre de 1998 para los productos importados de Camboya, la República Democrática Popular Lao y Nepal; del 15 de octubre de 1997 al 31 de diciembre de 1998 para los productos importados de Bangladesh.

xxxii

d) Las materias consistentes en mercancías cuyo origen no está en la ANASO (excepto el Japón) y que cumplen las disposiciones de los incisos a) a c) supra ;

2) Se considera que las mercancías tienen su origen en la ANASO cuando se cumplen determinados requisitos relativos a su elaboración o fabricación en todos los países de la ANASO que participan en su producción.

El origen de las mercancías que pueden recibir el trato de arancel preferencial según las normas de origen acumulativo es el país que produce y exporta las mercancías al Japón.

Para aplicar el sistema de origen acumulativo debe presentarse un certificado acumulativo de elaboración o transformación en aduana cuando se haga la declaración de la importación además del certificado de origen, o formulario A.

Estados Unidos

Con arreglo al esquema de los Estados Unidos, los países receptores de preferencias que pertenecen a una asociación de países que contribuye a la integración económica regional amplia entre sus miembros, pueden solicitar conjuntamente que se les considere como un solo país beneficiario a los efectos de los requisitos de origen. Las mercancías que se hayan cultivado, producido, fabricado o montado en dos o más de esos países miembros serán objeto de trato arancelario preferencial si la suma del costo o del valor de las materias producidas en dichos países más el costo directo de las operaciones de elaboración realizadas en ellos representa por lo menos el 35% del valor del artículo estimado en aduanas al ser admitido en los Estados Unidos. Son aceptados conforme a las normas de los Estados Unidos tres grupos de países : la ANASO, el Grupo Andino y CARICOM (Mercado Común del Caribe - Antigua y Barbuda, Barbados, Bélica, Dominica, Granada, Guyana, Jamaica, Montserrat, Saint Kitss y Nevis, Santa Lucía, San Vicente y las Granadinas y Trinidad y Tabago).

Noruega y Suiza

Con arreglo a este sistema, a un país receptor de preferencias que exporte a uno de estos países de la AELC se le permite para los fines de las normas de origen considerar que tienen su origen en el país de exportación las materias utilizadas en la producción originarias de otro país receptor de preferencias con el cual el país exportador coopera en una agrupación económica regional.

Los países receptores de preferencias que forman una agrupación económica regional establecida y que desean aprovechar ese sistema de acumulación deben solicitarlo por adelantado al correspondiente país otorgante de preferencias, declarando las medidas adoptadas por la agrupación con el fin de aprovechar la posibilidad de acumulación. No se aplica el trato acumulativo hasta que el país otorgante de preferencias haya aprobado esta petición.

Corresponde al país exportador final garantizar que las materias importadas "acumuladas" tengan realmente su origen de conformidad con las normas de origen del SGP aplicadas en el país otorgante de preferencias de la AELC. El país exportador deberá verificar los certificados si así se le pide. Noruega se reserva el derecho de pedir en casos específicos la verificación del origen de

XXXI11

las materias importadas acumuladas utilizadas en la producción del producto de exportación. Los certificados de origen relativos a los productos exportados deben demostrar que ha habido acumulación. En el momento actual se ha autorizado a los países miembros de la ANASO a beneficiarse de la adquisición acumulativa de origen de la AELC.

Nueva Zelandia

Nueva Zelandia acepta también el principio de la adquisición acumulativa de origen sobre una base completa y mundial. Esto significa que todos los países beneficiarios del esquema de Nueva Zelandia pueden considerar que el producto de otro país beneficiario del esquema de Nueva Zelandia tiene un contenido que cumple los requisitos del trato preferencial, aunque no esté producido totalmente en este país y se haya fabricado con materias, partes o componentes importados.

G. DISPOSICIONES SOBRE COOPERACIÓN ADMINISTRATIVA

Cooperación mutua

La aplicación del Sistema Generalizado de Preferencias requiere estrecha colaboración y asistencia recíproca entre las administraciones de aduanas de los países otorgantes de preferencias y las autoridades competentes de los países receptores de preferencias para garantizar la observancia de las disposiciones legales previstas en los diferentes esquemas, incluidos el control y la verificación eficaces del origen y la expedición de los productos.

Como parte de esta cooperación mutua, los países otorgantes de preferencias piden cierta información a los países receptores de preferencias respecto de las autoridades competentes para expedir certificados de origen como sigue:-

Información Países

Nombres y direcciones de las Todos los países otorgantes de autoridades/organismos preferencias, excepto Australia y Nueva

Zelandia, para los cuales la notificación no es obligatoria.

Muestras de sellos Todos, excepto Bulgaria, la República Checa, Eslovaquia, Hungría, Polonia y la Federación de Rusia.

Ningún país otorgante de preferencias exige muestras de las firmas.

Verificación y control

Las solicitudes de verificación de los certificados de origen (formulario A) son dirigidas, por regla general, por las autoridades de los países otorgantes de preferencias a las autoridades u organismos de expedición competentes del país receptor de preferencias. La selección de los certificados para verificación la realizan las autoridades aduaneras en el país otorgante de preferencias cuando hay duda acerca de la autenticidad del documento o de la exactitud de la información relativa al origen de los productos de que se trata o bien para una verificación no sistemática.

XXXIV

Para los efectos de tales solicitudes de verificación, se exige que las autoridades aduaneras competentes del país otorgante de preferencias devuelvan el certificado del formulario A a la autoridad u organismo responsable del país exportador receptor, indicando, en su caso, las razones de forma o de fondo que aconsejen una encuesta. La factura comercial, caso de estar disponible, o una copia de ella, se adjuntará al certificado o formulario A y las autoridades aduaneras comunicarán las informaciones que han obtenido y que hacen pensar que los datos consignados en el certificado o formulario son inexactos.

Cuando se haya formulado una solicitud de verificación, ésta deberá llevarse a efecto y sus conclusiones deberán ser comunicadas por la autoridad u organismo competente del país otorgante de preferencias a las autoridades competentes del país exportador receptor de preferencias en un plazo máximo de seis meses a partir de la fecha de la solicitud. El plazo se ha ampliado a ocho meses en el caso de los certificados de sustitución expedidos por las autoridades de la CEE, Noruega y Suiza. Las conclusiones deberán determinar si el certificado de origen del formulario A (o el formulario APR) es auténtico, si se aplica a los productos efectivamente exportados y si tales productos reunían realmente las condiciones para gozar del trato arancelario preferencial con indicación de las razones para considerar que se cumplen las normas de origen aplicables. Si en los casos de duda razonable no se obtiene respuesta dentro de los seis meses prescritos o si la respuesta no contiene información suficiente para determinar la autenticidad del certificado o el origen verdadero de los productos, se enviará una segunda comunicación a la autoridad u organismo expedidor. Si después de esto no se proporcionan las conclusiones lo antes posible o en todo caso dentro de cuatro meses a las autoridades que las solicitan, o si las conclusiones no permiten determinar la autenticidad del documento de que se trata o el verdadero origen de los productos, las autoridades que solicitan la información denegarán todo beneficio del SGP, salvo (respecto de las autoridades de los países otorgantes de preferencias de la OCDE) en caso de fuerza mayor o circunstancias excepcionales.

A los efectos de una verificación ulterior, la autoridad u organismo competente del país exportador receptor deberá conservar durante dos años civiles por lo menos copias de los certificados expedidos y de los documentos de exportación relativos a ellos, incluso el formulario B, en caso apropiado.

La mayoría de los países otorgantes de preferencias han establecido normas detalladas como las descritas precedentemente. Bulgaria, Eslovaquia, la República Checa, Hungría, Polonia y la Federación de Rusia aplican distintos elementos de esas disposiciones. Australia no tiene disposiciones de este tipo, ya que los certificados de origen del formulario A no son obligatorios. El Japón no señala ningún procedimiento estricto en materia de verificación. Nueva Zelandia se reserva el derecho a comunicarse directamente con el productor y/o el exportador de los productos para verificar su origen. Los Estados Unidos prevén la posibilidad de que también se pidan pruebas al productor y al exportador de los productos, así como a cualquier otra persona que se haya ocupado de los productos durante el transporte.

ANEXOS

Blank page

Page blanche

ANEXO I

Lista de procesos mínimos que la mayoría de los países otorgantes

de preferencias no aceptan como determinantes de origen

ü

Blank page

Page blanche

ANEXO II

Lista de elaboraciones o transformaciones que deben realizarse

en productos no originarios para que los productos finales pueden

obtener la condición de productos originarios (SG), legislación de

la Comunidad Europea, Anexo 15 del Reglamento 2454/93 con las

disposiciones para la aplicación del Reglamento del Consejo

23213/92 donde se establece el Código Aduanero de la Comunidad,

revisado por última vez por. el reglamento 46/1999, O.J.L 10 de

15.01.1999

Blank page

Page blanche

7

LISTA DE PROCESOS MÍNIMOS QUE LA MAYORÍA DE LOS PAÍSES OTORGANTES DE PREFERENCIAS NO ACEPTAN COMO DETERMINANTES DE ORIGEN 1/

1. Operaciones que aseguran la conservación de los productos en buenas condiciones durante el transporte y almacenamiento (ventilación, espaciamiento, secado, enfriamiento, salazón, inmersión en bióxido de azufre u otras soluciones acuosas, eliminación de las partes dañadas y operaciones semejantes);

2. Operaciones simples que consisten en quitar el polvo, cerner, tamizar, seleccionar, clasificar, formar juegos de artículos, lavar, pintar, cortar en pedazos;

3. i) Cambios de envase y fragmentación y unificación de envíos;

ii) Simple colocación en botellas, frascos, sacos, cajones, cajas, fijación sobre tarjetas o cartones, etc., y demás operaciones simples de embalaje;

4. Colocar marcas, etiquetas u otras señales distintivas semejantes en los productos o en sus envases;

5. La simple mezcla de productos, sean o no de clases diferentes, cuando uno o más componentes de la mezcla no satisface las condiciones establecidas en las normas para que se los considere productos originarios;

6. El simple montaje de partes de productos para formar un producto completo;

7. Una combinación de dos o más de las operaciones indicadas en 1 a 6;

8. La matanza de animales 2/.

1/ Aplican esto todos los países otorgantes de preferencias que utilizan el criterio de la elaboración. Australia, el Canadá, los Estados Unidos y Nueva Zelandia consideran esta lista sólo como una indicación de los procesos por los que es improbable que el producto terminado sea aceptado como producto originario.

2/ Japón no considera que la matanza sea un proceso mínimo.

Blank page

Page blanche

I j . i . i » ? i EN | Official Journal or tnc curopcan v-ommunicics .

ANNEX II

'ANNEX IS

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

OBTAIN ORIGINATING STATUS (GSP)

HS heading No

(1)

Chapter 1

Chapter 2

Chapter j

ex Chapter -1

0403

ex Chapter 5

ex 0502

Description of product

(2)

Live animals

Meat and edible meat offal

Fish and crustaceans, molluscs and other aquatic invertebrates

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

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

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

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

•Working or processing carried out on non-originating material* that confers originating status

(3) or (4)

All the animals of Chapter 1 used must be wholly obtained

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

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

Manufacture in which all the materials of Chapter 4 used must be wholly obtained

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 docs nor exceed 30% of the ex-works price of the product

Manufacture in which all the materials of Chapter 5 used must be wholly obtained

Cleaning, disinfecting, sorting and straightening of bristles and hair

10

(1)

Chapter S

Chapter 7

Chapter S

ex Chapter 9

0901

0902

ex 0910

Chapter 10

ex Chapter 11

ex 1106

(2)

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

Edible vegetables and certain roots and tubers

Edible fruit and nuts; peel of citrus fruits or melons

Coffee, tea, mate and spices; except for:

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

Tea, whether or not flavoured

Mixtures of spices

Cereals

Products of the" "-milling industry; malt; starches; inulin; wheat gluten; except for:

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

(3) or .(4)

Manufacture in which:

— all the materials of Chapter 6 used muse be wholly obtained,

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

Manufacture in which all the materials of Chapter 7 used must be wholly obtained

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 3 0 % of the value of the ex-works price of úic product

Manufacture in which all the materials of Chapter 9 used must be wholly obtained

Manufacture from materials of any heading

Manufacture from materials of any heading

Manufacture from materials of any heading

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

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

Drying and milling of leguminous vegetables of heading No 0708

•

U . x . i ? 7 7 I EN 1 u m c i a i j o u r n a l or cne curopcj. i i « . u u m u m u i a ,

(1)

Chapter 12

1301

•1302

(2)

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

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

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

— Mucilages and thickeners, modified, derived from vegetable products

- Other

(3)

Manufacture in which all the materials of Chapter 12 used must be wholly obtained

Manufacture in which the value of any materials of heading No 1301 used may not exceed 5 0 % of the ex-works price of the product

Manufacture from non-modified mucilages and thickeners

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

W

Chanter 14 Vegetable plaiting materials; vegetable produces not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used must be wholly obtained

ex Chacter 15

1501

1502

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:

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

— Fats from bones or waste

- Other

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

— Fats from bones or waste

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

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

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

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

12 L10/12 [ J Ñ J Official Journal of the European Communities .15.1.1*99

(1)

1502 (cont'd)

1504

ex 1505

1506

1507

to 1515

1516

(2)

'— Other

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

— Solid fractions

— Other

Refined lanolin

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

— Solid fractions

- Other r

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

— Other

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

(3) or

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

Manufacture from materials of any heading including other materials of heading No 1504

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

Manufacture from crude wool grease of heading No 1505

Manufacture from materials of any heading including other materials of heading No 1506

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

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

Manufacture from other materials of heading Nos 1507 to 1515

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

Manufacture in which:

— all the materials of Chapter 2 used must be wholly obtained,

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

(4)

•

•

15.1.1999 13

Official Journal of the European Communities L 10/13

(1)

1517 " '

Chapter 16

ex Chapter 17

ex 1701

1702

ex 1703

(2)

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

Preparations of meat, of fish or of crustaceans, molluscs or . other aquatic invertebrates

Sugars and sugar confectionery; except for:

Cane or bcct_sugar and chemically pure sucrose, in solid form, flavoured or coloured

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

— Other sugars in solid form, flavoured or coloured

- Other

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

• (3) or • • ' (4).

Manufacture in which:

— all the materials of Chapters 2 . and 4 used must be wholly

obtained,

— all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507, 1508, 1511 and 1513 be used '

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

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

Manufacture in which the value of any materials of Chapter 17 used does not exceed 3 0 % of the ex-works price of the product

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

Manufacture in which the value of any materials of Chapter 17 used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which all the materials used must already be originating

Manufacture in which the value of any materials of Chapter 17 used does not exceed 3 0 % of the ex-works price of the product

>

-

-

L. l U / l - f 14

vfficiai journal or aie ¿¡u'opcn» MUÉiuuiua

(1)

1704

Chapter IS

1901

1902

(2)

Sugar confectionery (including chocolate), not containing cocoa

white

Cocoa and cocoa preparations

13)

Manufacture in which:

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

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

Manufacture in which:

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

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

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 Nos 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

— Malt extract

— Other

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

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

Manufacture from cereals of Chapter 10

Manufacture in which:

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

— the value of any materials of Chapter 4 or 17 used does not exceed 30% of the ex-works price of the product

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

(4)

I ¿ - " ! _15_^

(i) (2)

1902 (cont'd).

1903

1904

1905

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

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

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, com 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

Bread, pastry, cakes, biscuits and other bakers' wares, whether or nor containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

(3) (4)

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 must be wholly obtained

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

Manufacture:

— from materials not classified within heading No 1806,

— in which all the cereals and flour (except durum wheat and its dérivâtes) used must be wholly obtained,

— in which the value of any ' materials of Chapter 17 used

does not exceed 3 0 % of the ex-works price of the product

Manufacture from materials of any heading except those of Chanter 11

ex Chaste

ex 2001

ex 2004 and

ex 2005

2006

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

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

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

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

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

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

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

Manufacture in which the value of any materials of Chapter 17 used does not exceed 3 0 % of the ex-works price of the product

L 10/16 "IÑ"] 16

Official Journal of the European Communities 15.1J999

(l)

2007

:200S

2009

(2)

Jams, fruit jellies, marmalades, fcuic or nu: puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Nuts, not containing added sugar or spirit

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

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

Fruit vegetable

juices (including grape must) and juices, unfermented and not

containing added spirit, whether or not containing added sugar or other sweetening matter

(3) (4)

Manufacture in which:

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

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

Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product

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

Manufacture in which:

— all the materials used are classified within a heading other than that of the product;

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

Manufacture in which:

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

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

ex Chanter 21

2101

Miscellaneous edible preparations; except for;

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

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

Manufacture in which:

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

— all the chicory used must be wholly obtained

15.1.1999 EN 17

Official Journal of the European Communities L 10/1;

(i) (2)

2103

ex 2104

2106

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

Mustard flour and meal and prepared mustard

Soups and broths and preparations therefor

Food preparations not elsewhere specified or included

(3) («)

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

Manufacture from materials of any heading

Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005

Manufacture in which:

— all the materials used are classified within a heading other than that of the product;

— the value of any materials of Chapter 4 or 17 used does not exceed 30% of the ex-works price of the product

ex Chanter 22

2202

Beverages, spirits and vinegar; except for:

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

Manufacture in which:

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

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

Manufacture in which:

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

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

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

L10/18 18

Officiai Journal of the European Communities 15.1.1999

(1) (2) (3) (4)

2207

2208

ex 2301

ex 2303

ex 2306

2309

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

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

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

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

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

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

Preparations of a kind used in animal feeding

Manufacture from materials not classified within heading No 2207 or 2208

Manufacture:

— from materials not classified within heading No 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

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

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

Manufacture in which all the maize used must be wholly obtained

Manufacture in which all the olives used must be wholly obtained

Manufacture in which:

— all the cereals, sugar or molasses, meat or milk used must alteady be originating,

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

ex Chapter 24

2402

Tobacco and manufactured substitutes; except for:

tobacco

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

Manufacture in which all the materials of Chapter 24 used must be wholly obtained

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

19 lj.l.12%9 I" EN" Orîiciai Journal or tne European Communities • L1Ü/19

(1)

ex 2403

ex Chapter 25

ex 2504

ex 2515

ex 2516

ex 2518

ex 2519

ex 2520

ex 2524

ex 2525

ex 2530

Chapter 26

ex Chapter 27

(2)

'Smoking tobacco

Salt; sulphur; earths and stone; plastering materials, lime and cement; except fon

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

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

Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cur, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness nor exceeding 25 cm

Calcined dolomite

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

Plasters specially prepared for dentistry

Natural asbestos fibres

Mica powder

Earth colours, calcined or powdered

Ores,-slag and ash

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

(3) ot

Manufacture in which at least 7 0 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating

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

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

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

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

Calcination of dolomite not calcined

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

Manufacture in which the value of ail the materials used does not exceed 5 0 % of the ex-works price of the product

Manufacture from asbestos concentrate

Grinding of mica or mica waste

Calcination or grinding of earth colours

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

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

(4)

L 10/20 EN

20 Official Journal of the European Communities 15.1.1999

(1) (2)

ex 2707

ex 2709

2710

2711

2712

Oils in which the weigh: 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

Crude oils minerals

obtained from biruminous

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

Petroleum gases hvdrocarbons

and other gaseous

(3) (4)

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

Operations of refining ànd/or one or mote specific process(es) (')

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

Destructive distillation of bituminous materials

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

or

Other operations in which all the materials used are classified within a heading other than that of the producr. 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

Operations of refining and/or one or more specific process(es) (2)

Other operations in which ail the materials used ate 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

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

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 ptovided their value does not exceed 50% of the ex-works price of the product

(') For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3. (J) For the special conditions relating to "speciSc processes* see Introductory Note 7.2.

15.1.1999 EN 21

Official Journal of the European Communities L 10/21

(1)

2713

2714

2715

ex Chapter 23

ex2S05

.ro

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

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltitcs and asphalric rocks

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

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

"Mischmetall"

(3) or (4)

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

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 5 0 % of the ex-works price of the product

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

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 5 0 % of the ex-works price of the product

Operations of refining and/or one or more specific process(cs) ('}

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 docs not exceed 5 0 % of the ex-works price of the product

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 2 0 % of the ex-works price of the product

Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

.

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

(') For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.

L 10/22 EN

22 Official Journal of the European Communities 15.1.1999

(l) (2) (3) (4)

ex 2811

ex 2333

ex 2340

Sulphur trioxide

Aluminium sulphate

Sodium perborate

Manufacture from sulphur dioxide

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

Manufacture from disodium tetraborate pentahydrate

Manufacture in, which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

ex Chapter 29

301

Organic chemicals; except for:

Acyclic hydrocarbons for use as power or hearing fuels

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

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 2 0 % of the ex-works price of the product

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

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 5 0 % of the ex-works price of the product

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

Othet 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 5 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

(') For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3.

15.1.1999 23

Official Journal of the European Communit ies L 10/23

U)

ex 2905

2915

ex 2932

293

2934

(2)

Metal alcohólales of alcohols of this heading and of ethanol

Saturated acyclic monocarboxylic adds and their anhydrides, halides, peroxides and peroxyacids; their halógena ted, sulphonatcd, nitrated or nitrosated derivatives

Internal ethers and their halogenated, sulphonatcd, nitrated or nitrosated derivatives

Cyclic acetáis and internal hemiacetals and their halogenated, sulphonatcd, nitrated or nitrosated derivatives

Heterocyclic compounds hetero-atom(s) only

with nitrogen

Nucleic acids and their heterocyclic comoounds

(3) (.4)

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

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

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

Manufacture from materials of any heading

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

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product-

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

ex Chapter 30

3002

Pharmaceutical products; except fot: Manufacture in which all the materials used arc 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 2 0 % of the ex-works price of the product

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:

L 10/24 Œ] 24

Officiai Journal of the European Communities i j . i.iyyy

(1) (2) (3) (4)

3002 (cont'd)

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

— Other:

— — Human blood

Animal blood prepared for therapeutic or prophylactic uses

— — Blood fractions other than antisera, haemoglobin, blood serum globulins

globulins and

Haemoglobin, blood globulins and serum globulins

3003 and 3004

— — Other

Medicaments (excluding goods of heading No 3002, 3005 or 3006):

Obtained No 2941

from amikacin of heading

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 ptoduct

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-wotks price of the product

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-wotks ptice of the ptoduct

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 oroduct

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

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 ptoduct

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

15.1.1999 EN J 25

Umciai Journal or tne curcpean «-ommunitics

• . (1)

3003 and

3004 (cont'd)

ex Chapter 31

ex 3105

ex Chapter 32

ex 3201

(2)

— Other

Fertilisers; except for:

Mineral or chemical fertilisers containing two or three of the fertilising 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

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

Tannins and their salts, ethers, esters and other derivatives

(3) or (4) •

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,

— the value of all the materials used does not exceed 5 0 % of the ex-wotks price of the product

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 2 0 % of the ex-works price of the product

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 2 0 % of the ex-wotks price of the product,

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

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

Manufacture from tanning extracts of vegetable origin

•

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacrure in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

26

(1)

3205

ex Chapter 33

3301

ex Chapter 34

ex 3403

(2)

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes(') '

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

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 distillâtes and aqueous solutions of essential oils

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 cental preparations with a basis of plaster; except for: •

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

(3) or (4)

Manufacture from materials of any heading, except heading Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 2 0 % of the ex-works price of the product

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 2 0 % of the ex-works price of the product

Manufacture from materials of any heading, including materials of a different "group "( :) 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

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 2 0 % of the ex-wotks price of the product

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

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 5 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does' not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

(') Noce J to Chapter 32 says that these preparations are those of a kind used for colouring any material or used is ingredients in the manufacturing ot colouring preparations, provided they are not classified in another heading in Chapter 32.

(') A "group" is regarded as any part of the heading separated from the test by a semi-colon. (J) For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7 J .

15.1.1999 EN

27 Official Journal of the European Communities L 10/27

(1) .'

' 3404

ex Chapter 35

3505

ex 3507

(2)

Artificial waxes and prepared waxes:

— .With a basis of paraffin, petroleum waxes, waxes obtained from biruminous minerals, slack wax or scale wax

— Other

Albuminoidal substances; modified starches; glues; enzymes; except for:

Dextrins and other modified starches (for example, prcgelariniscd or esterificd starches); glues based on starches, or on dextrins or other modified starches:

— Starch ethers and esters

- Other

Prepared enzymes not elsewhere specified or included

(3) or (4)

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 5 0 % of the ex-works price of the product

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 their value does not exceed 20 % of the ex-works price of the ptoduct

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 docs not exceed 20% of the ex-works price of the product

Manufacture from materials of any heading, including other materials of heading No 3505

Manufacture from materials of any heading, except those of heading No 1108

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

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-wotks price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does nor exceed 4 0 % of the ex-wotks price of the ptoduct

L 10/28 "EÑH 28

Official Journal of tie European Communities 15.1.1999

(1)

Chapter 36

ex Chapter 37

3701

3702

3704

• (2)

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

Photographic or cinematographic goods; except for:

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

— Ins-ant print film for colour photography, in packs r-

- Other

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

Photogtaphic plates, film paper, paperboard-and textiles, exposed but not developed

(3) or (4)

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' 2 0 % of the ex-works price of the product

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 2 0 % of the ex-works price of the product

Manufactute in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 3 0 % of the ex-works price of the product

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value, taken together, does not exceed 2 0 % of the ex-wotks price of the product

Manufacture in which all the materials used arc classified within a heading other than heading No 3701 or 3702

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all . the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 4 0 % of the ex-wotks price of the product

15.1.1999 EN . , 2 9

Official Jou rna l or the European Communit ies L 10/29

m:

ex Chapter 38

ex3S01

ex 3803

ex 3805

ex 3806

ex 3807

3S0S

3809

(2)

Miscellaneous chemical products; except for:

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

Graphite in paste form, being a mixture of more than 3 0 % by weight of graphite with mineral oils

Refined tall oil

Spirits of sulphate turpentine, purified

tster gums

Wood pitch (wood tar pitch)

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

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

(3) (4)

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 docs not exceed 2 0 % of the ex-works price of the product

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

Manufacture in which the value of all the materials of heading No 3403 used does not exceed 2 0 % of the ex-wotks price of the product

Refining of crude tall oil

Purification by distillation or refining of raw spirits of sulphate turpentine

Manufacture from resin acids

Distillation of wood tar

Manufacture in which the value of all the materials, used does not exceed 5 0 % of the ex-works price of the products

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used decs not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all ( the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used decs not exceed 4 0 % of the ex-works price of the product

L 10/30 30

Official Jou rna l of che European Communit ies U . l . l y y ?

(i) (2)

3810

3811

3312

3813

3814

3818

3819

3820

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

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

- Other

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics

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

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

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

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 7 0 % by weigh: of petroleum oils or oils obtained from bituminous minerals

Anti-freezing preparations and prepared de-icing fluids

(3) (4)

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

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

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

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

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

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

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

Manufacture in which the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

niN ! WlXll-i . i l J U L 31

•uuCiil v-uuiiiiuiliaes i - 1 W J 1

(1)

3822

3823

3324

(2)

Diagnostic or laboratory reagents on a backing and . prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006

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

— Industrial monocarboxylic fatty acids, acid oils from refining

— Industrial fatty alcohols

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 phased on natural resinous products

— Naphthcnic 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 insoluole salts and their esters

— Fusel oil and Dippcl's oil

— Mixtures of salts having different anions

— Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

(3) (4)

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

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

Manufacture from materials of any heading including other materials of heading No 3823

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 2 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

L 10/32 EN

32 Official Journa l of the European Communit ies 15.1.1999

(3) (4)

3901 to 3915

ex 3 907

3912

3916 to 3921

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

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

Other

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

— Polyester

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

Semi-manufactures and articles of plastics; except for heading No 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

Manufacture in which:

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product,

— the value of any materials of Chapter 39 used does not exceed 2 0 % of the ex-works price of the product(')

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product(')

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 5 0 % of the ex-works price of the product^)

Manufactute in which the value of any materials of Chapter 39 used does not exceed 2 0 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrao romo-(bisphenol A)

Manufactute in which the value of any materials classified in the same heading as the product does not exceed 2 0 % of the ex-works price of the product

Manufacture in which the value of any materials of Chapter 39 used does not exceed 5 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed' 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufactute in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

('] In the case of products composed of materials classified both within heading Nos 3901 to 3905, 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

15.1 .1999

33 Official Jou rna l of the European Communities L 10/33

(l) (2) .

3916 to 3921 (cont'd)

ex 3916 ex 3917

and

ex 3920

ex 3921

3922 to 3926

— Other:

— — Addition homopolymerisarion products in which a single monomer contributes mote than 99 % by weight to the total polymer content

— — Other

Profile shapes and tubes

— Ionomer sheet or film

Sheets of regenerated cellulose, polyamides or polyethylene

Foils of plastic, metallised

Articles of plastic

(3). (4)

Manufacture in which:

— the value of all the materials used docs not exceed 5 0 % of the ex-works price of the product,

— the value of any materials of Chapter 39 used does not exceed 2 0 % of the ex-works price of the product(')

Manufactute in which the value of any materials of Chapter 39 used does not exceed 2 0 % of the ex-works price of the product (')

Manufacture in which:

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product,

— the value of any materials classified within the same heading as the product does not exceed 2 0 % of the ex-works price of the product

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

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 ptoduct

Manufacture from highly trans parent polyester foils with thickness 23 micron ( ;

of less a

than

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

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the oroduct

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

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

(!) The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Harrmct cr (i.e. Malefactor) — is less than 2%.

34 L10/34 J EN I Official Journal of the European Communities 15.1.1999

(1)

ex Chapter 40

ex 4001

4005

4012

ex 4017

ex Chapter 41

ex ¿102

4104 to 4107

4109

Chapter 42

(2)

Rubber and articles thereof; except for:

Laminated slabs of crepe rubber for shoes

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

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

— Other

Articles of hard rubber

Raw hides and steins (other than furs kins) and leather; except for:

Raw skins of sheep or lambs, without wool on

Leather, without hair or wool, other than leather of heading No 4108 or 4109

Patent leather and patent laminated leather; metallised leather

-.-

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

(3) oe

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

Lamination of sheets of natural rubber

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

Retreading of used tytes

Manufacture from materials of any heading, except those of heading No 4011 or 4012

Manufacture from hard rubber ,

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

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

Retanning of pre-tanned leather

or

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

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

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

(4)

•

xj.i.Lyyy I EN I Uriiciai journal or tr. L 1U/3:

(1)

ex Chapter 43

ex 4302

4303

ex Chapter 44

ex 4403

ex 4407

ex 4408

ex 4409

ex 4410 to

ex 4413

ex 4415

ex 4416

(2)

Furs kins and artificial fur; manufactures thereof; except for:

Tanned or dressed furskins, assembled:

— Plates, crosses and similar forms

— Other

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

Wood and articles of wood; wood charcoal; except for:

Wood roughly squared

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

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

Wood continuously shaped along any of ¡ts edges or faces, whether or not planed, sanded or finger-jointed:

— Sanding or finger-joining

— Bcadings and mouldings

Bcadings and mouldings, including moulded skirting and other moulded boards

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

Casks, barrels, vats, rubs and other coopers' products and parrs thereof, of wood

(3) or (4)

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

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

Manufacture from non-assembled, tanned or dressed furskins

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

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

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

Planing, sanding or finger-jointing

Splicing, planing, sanding or finger-jointing

Sanding or finger-jointing

Beading or moulding

Beading or moulding

Manufacture from boards not cut to size

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

3 6

L 10/3t3 ¡ E N J Official Journal of the European Communities ' 15.1.1999

(1)

ex 4413

ex 4421

ex Chapter 45

4503

Chapter 45

Chapter 47

ex Chapter 48

ex 4811

•4816

4817

(2)

— Builders' joinery and' carpentry of wood

— Bcadings and mouldings

Match splints; wooden pegs or pins for footwear

Cork and articles of cork; except for:

Articles of natural cork

Manufactures of straw, of esparto or of other plaiting materials; baskcrware and wickerwork

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

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

Paper and paperboard, ruled, lined or squared only

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

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

(3) ' or (4)

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

Beading or moulding

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

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

Manufacture from cork of heading No 4501

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

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

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

Manufacture from paper-making materials of Chapter 47

Manufacture from paper-making materials of Chapter 47

Manufacturing in which:

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

— the value of all the materials used does not exceed 5 0 % of the ex-wotks price of the ptoduct

:

i

n r

15.1.1999 EN 37

Official Journal of the European Communities L 10/37

(2)

Toilet paper

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

Letter pads

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

(3) (4)

Manufacture from paper-making materials of Chapter 47

Manufacture in which:

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

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

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

Manufacture from paper-making materials of Chapter 47

Printed books, newspapers, pictures and other products of the printing indusrry; manuscripts, typescripts and plans; except for:

T.

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

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

Silk; except for:

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

Manufacture from materials . not classified within heading No 4909 or 4911

Manufacture in which:

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

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

Manufacture from materials not classified in heading No 4909 or 4911

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

L10/38 EN | • _38

Officiai Journal of the European Communities 15.1.1999

m 1

"ex 5003

5004 to

ex 5006

5007

ex Chapter 51

' 5106 to 5110

(2,

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

Silk yarn and yam spun from silk waste

Woven fabrics of silk or of silk waste:

— Incorporating rubber thread

- Other

r-

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

Yarn of wool, of fine or coarse animal hair or of horsehair

(3) or

Carding or combing of silk waste

Manufacture from('):

— 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

Manufacture from single yirnf)

Manufacture from('):

— coir yam,

— natural fibres,

— man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— paper

or

Printing accompanied by at least rwo preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, décatising, 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

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

Manufacture from('):

— raw silk or silk waste carded or combed or otherwise prepared for spinning,

(4)

•

(') For special conditions relating to produce made of a mixture of textile materials, see .Introductory Note 5.

S r

íj.x.j.yyy EN 39

u r n c i a i j o u r n a l ui «.<. *--copeau communi t i es

(1) (2)

5106 to 5110 (cont'd)

5111 to 5113

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

— Incorporating rubber thread

- Other

(3)

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

chemical materials or textile pulp, or

paper-making materials

Manufacture from single yarn(')

Manufacture from('):

— coir yam,

— natural fibres,

— man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— paper

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

1UÍJ7

(4)

ex Chapter 52

5204 to 5207

Cotton; except for:

Yarn and thread of cotton

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

Manufacture from('):

— raw silk or silk waste carded or combed or otherwise prepared for spinning,

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

— chemical materials or textile pulp, or

— paper-making materials

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

1 r

L lU/40 EN 40

Omaal journal or tne curopean Communities U.l.1^99

(1)

5208 to 5212

ex Chapter 53

5306 to 5303

5309 to 5311

• (2)

Woven fabrics of cotton:

— Incorporating rubber thread

— Other

C.

Other vegetable textile fibres; paper yam and woven fabrics of paper yarn; except for:

Yarn of other vegetable textile fibres; paper yarn

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

— Incorporating rubber thread

(3) or

Manufacture from single yarn(')

Manufacture from('):

— coir yarn,

— natural fibres,

— man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— paper

or

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

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

Manufacture from('):

— raw silk or silk waste carded or combed or otherwise prepared for spinning,

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

— chemical materials or textile pulp, or

— paper-making materials

Manufacture from single yarn(')

' (4)

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

IS.l.iVW . I EN 41

wiiii—ii j u u i a a i or :ns curopcan o o m m u n i u c s

• (1)

5309 to

•5311 (cont'd)

5401 to 5406

5407 and 540S

m

— Other

Yarn, monofilament and thread of man-made filaments

C

Woven fabrics of man-made filament yarn:

— Incorporating rubber thread

- Other

(3) or

Manufacture from('):

— coir yarn,

— natural fibres,

. — man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— pap»

or •

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

Manufacture from(l):

— raw silk or silk waste carded or combed or otherwise prepared for spinning,

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

— chemical materials or textile pulp, or

— paper-making materials

Manufacture from single yarn(')

Manufacture from('):

— coir yarn,

— natural fibres,

— man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— paper

W

[') For special conditions relating to products nude of a mixture of textile material!, see Introductory Note 5.

; r

L lU/42 EN | 42

(jniaai journal or trie European ^ornmurucies u.i.iyyy

(1)

5407 and 5408 (cont'd)

5501 to 5507

5503 to 5511

5512

5516

(2) •

Man-made'staple fibres

Yarn and sewing thread of man-made staple fibres

T. Woven fabrics of man-made staple fibres:

— Incorporating rubber thread

- Other

(3) or

or

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

Manufacture from chemical materials or textile pulp

Manufacture from('):

— raw silk or silk waste carded or combed or otherwise prepared for spinning,

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

— chemical materials or textile pulp, or

— paper-making materials

Manufacture from single yam(')

Manufacture from('):

— coir yarn,

— natural fibres,

— man-made staple fibres not carded or combed or otherwise prepared for spinning,

— chemical materials or textile pulp, or

— paper

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 4 7 , 5 % of the ex-works price of the product

(4)

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

15.1.1399

(1)

ex Chapter 56

5602

5604

1Ñ~]. 4 3

Official Journal of the European Communities

(2) (3)

Wadding, felt and non-wovens; special yams; twine, cordage, ropes and cables and articles thereof; except fon

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

— Needleloom felt

- Other

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

— Rubber thread and cord, textile covered

- Other

Manufacture from('):

— coir yarn,

— natural fibres,

— chemical materials or textile pulp, or

— paper making materials

Manufacture from ('):

— natural fibres,

— chemical materials or textile pulp

However:

— polypropylene filament heading" No 5402,

of

— polypropylene fibres of heading No 5503 or 5506, or

— polypropylene filament tow of heading No 5501,

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

Manufacture from('):

— natural fibres,

— man-mad; staple fibres made from casein, or

— chemical materials or textile pulp

Manufacture from rubber thread or cord, not textile covered

Manufacture from('):

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

— chemical materials or textile pulp, or

— paper-making materials

L 10/43

(4)

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

L 10/44 EN 44

Official Journal of the European Communities 15.1.1999

(1)

5605

5606

(2)

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

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

(3) H)

Manufacture from('):

— natural fibres,

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

— chemical materials or textile pulp, or

— paper-making materials

Manufacture from('):

— natural fibres, •

— man-made staple fibres not carded or combed or otherwise ptocessed for spinning,

— chemical materials or textile pulp, or

— paper-making materials

Chanter 57 Carpets and other textile floor coverings:

— Of needleloom felt

— Of other felt

Manufacture from('):

— natural fibres, or

— chemical materials or textile pulp

However:

— polypropylene filament heading No 5402,

of

— polypropylene fibres of heading No 5503 or 5506, or

— polypropylene filament tow of heading No 5501,

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

— woven fabric of jute may be used as a backing

Manufacture from J1):

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

— chemical materials or textile pulp

(') For special condition! relating to products made of a mixture of textile material!, lee Introductory Note 5.

/

15.1.1999 EN 45

Official Journal or tne European Communities L 10/45

(1!

Chapter 57 (cont'd)

ex Chapter 53

5805

5810

(2)

— Other

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

— Combined with rubber thread

- Other

r-

1

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

Embroidery in the piece, in strips or in motifs

(3) or

Manufacture from('): r

— coir yam or jute yarn,

— synthetic or artificial filament yam,

— natural fibres, or

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

However, woven fabric of jute may be used as a backing

Manufacture from single yam (')

Manufacture from('):

— natural fibres, i

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

— chemical materials or textile pulp,

or

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

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

Manufacture in which:

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

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

• "(4)

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

L 10/46 Otricial Journa l or' the European Communi t ies 15.1.1999

(I)

5901

5902

5903

5504

5905

(2)

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

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

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

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

Textile wall coverings:

— Impregnated, coated, covered or laminated with rubber, plastics or other materials

- Other

(3) (4)

Manufacture from yam

Manufacture from yarn

Manufacture from chemical materials or textile pulp

Manufacture from yam

or

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

Manufacture from yamf)

Manufacture from yarn

Manufacture from('):

— coir yam,

— natural fibres,

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

— chemical materials or textile pulp,

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

tM i 47

o i u u í a i jOLUiiai ui wic European communi t ies

(1) (2)

5905 ¡cont'd)

5906

5907

5908

Rubberised textile fabrics, other than those of heading No 5902:

— Knitted or crocheted fabrics

Other fabrics made of synthetic filament yarn, containing more than 9 0 % by weight of textile materials

Other

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

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

— Incandescent gas mantles, impregnated

- Other

(3)

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatisingr 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

Manufacture from('):

— natural fibres,

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

— chemical materials or textile pulp

Manufacture materials

from chemical

Manufacture from yarn

Manufacture from yarn

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

Manufacture from tubular knitted gas mantle fabric

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

L 1U/4/

(4)

(') For special condition! relating to product! made of a mixture of textile materials, jee Introductory Note 5.

L 1Ü/4S EN 48

Official Journal of the European Communities 15.1.1999

(I)

5909 to 5911

(2)

Textile articles of a kind suitable, for industrial use:

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

— 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

.->

— Other

(31 or

.

Manufacture from yarn or waste fabrics or tags of heading No 6310

Manufacture from('):

— coir yam,

— the following materials:

— — yarn of polytetrafluoro-ethy!ene(:),

— — yam, multiple, of poly-amide, coated impregnated or covered with a phenolic resin,

— — yarn of synthetic textile fibres of aromatic poly-amides, obtained by polycondensarion of m-phenylenediamine and isophthalic acid,

— — monofil of polytetrafluoro-ethyleneM,

— — yam of synthetic textile fibres of poly-p-phenylene terephchalamide,

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

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

— — natural fibres,

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

— — chemical materials or textile pulp

Manufacture from('):

— coir yarn,

— natural fibres,

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

— chemical materials or textile pulp

(4) .

(') For special conditions relating to producá made of a mixture of textile materials, see Introductory Note 5. I1) The use of this material is reitriaed to the manufacture of woven fabrics of a kind used in paper-making machinery.

49 15.1.1999 I EN I Official Journal of the European Communities ' L10/49

(1)

Chapter 60

Chapter 61

ex Chapter 62

ex 6202, ex 6204, ex 6206, ex 6209

and ex 6211

ex 6210 and

ex 6216

•r

(2)

Knitted or crocheted fabrics

-

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

- Other

r-

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

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

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

(3) oc

Manufacture from('):

— natural fibres,

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

— chemical materials or textile pulp

Manufacture from yarn(')(2)

Manufacture from('):

— natural fibres,

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

— chemical marerials or textile pulp

Manufacture from yarn(')( :)

Manufacture from yarn( :)

or

Manufacture from uncmbroidered fabric provided the value of the uncmbroidered fabric used does not exceed 4 0 % of the ex-works price of the product (2)

Manufacture from yarn(2)

or

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (i)

(4)

»

(') For special condition! relating to product! made of a mixture of textile materials, see Introductory Note S. (J) See Introductory Note S.

L 10/50 EN 50

Officiai Journal or me turopean Communities 15.1.1999

(1)

6213 and 6214

(2) (3)

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

— Embroidered

Other

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

Embroidered

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

— Interlinings for collars and cuffs, cut out

Manufacture from single yarn O H

unbleached

Manufacture from uncmbroidered fabric provided the value of the uncmbroidered fabric used does not exceed 40% of the ex-works price of the product (2)

Manufacture from single yarn CM2)

unbleached

Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, imptegnating, 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

Manufacture from yarn(2)

or

Manufacture from uncmbroidered fabric provided the value of the uncmbroidered fabric used does not exceed 40% of the ex-works price of the product (2)

Manufacture from yarn(:)

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of che ex-works price of the product (2)

Manufactute in which:

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

(4)

(') For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (J) See Introductory Note 6.

15.1.1999

ex Chapter 61

6301 to 6304

6305

6306

EN . . 5 1

Official Journa l or tne European Communities

(3)

Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:

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

Of felt, of non-wovens

- Other:

— — Embroidered

— — Other

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

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

— Of non-wovens

— Other

— the value of all the materials used does not exceed 4 0 % of the ex-wotks price of the product

Manufacture from yam(')

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

Manufacture from(2):

— natural fibres, or

— chemical materials or textile pulp

Manufacture from single yam (') (J)

unbleached

Manufacture from uncmbroidered fabric (other than knitted or crocheted) provided the value of the uncmbroidered fabric used does not exceed 4 0 % of the ex-works price of the product

Manufacture from unbleached single yarn ('H1)

Manufacture from(:):

— natural fibres,

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

— chemical materials or textile pulp

Manufacture from(')(2):

— natural fibres, or

— chemical materials or textile pulp

Manufacture from unbleached single yam C)(2)

L 10/51

(4)

(') Sec Introductory Note 6. (:) For special conditions relating to products made of a mixture of textile materials, let Introductory Note S. {') 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.

L10/52 l EN | Official Journal of the European Communities . 15.1.1999

(1)

6307

.6308

ex Chapter 64

6406

ex Chapter 65

6503

6505

ex Chapter 66

6601

(2)

Other made-up articles, including dress patterns

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

Footwear, gaiters and the like; except fot:

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

Headgear and parts thereof, except for:

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

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

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and pans thereof; except for:

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

(3) or (4)

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

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

Manufactute from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole comoonents of heading No 6406

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

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

Manufacture from vam or textile fibres (')

Manufacture from yarn or textile fibres (')

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

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

(') See Introductory Note 4.

15.1.1999 EN 53,

Official Journal or rne European Communities L 10/53

(1)

-Chapter 67

ex Chapter 63

ex 6303

ex 6812

ex 6814

Chapter 69

ex Chapter 70

ex 7003 ex 7004

and ex 7005

7006

7007

7003

7009

(2)

Preoared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

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

•

Articles of slate or of agglomerated slate

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

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

Ceramic products

Glass and glassware; excent for:

Glass with a non-reflecting layer

Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fined with other materials

— Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards(')

- Other

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

Multiple-walled insulating units of glass

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

(3) ot

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

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

Manufacture from worked slate

Manufacture from materials of any heading

Manufacture from worked mica (including agglomerated or reconstituted mica)

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

Manufacture in which all the materials used arc classified within a heading other than that of the ptoduct

Manufacture from materials of heading No 7001

Manufacture from materials (substrates) of heading No 7006

Manufacture from materials of heading No 7001

Manufacture from materials of heading No 7001

Manufacture from materials of heading No 7001

Manufacture from materials of heading No 7001

(4)

(') SEME — Semiconductor Equipment and Materials Institute Incorporated.

1 r

L 10/54 EN 54r

Official Journal of the European Communities 15.1.1999

(1) (2)

7010

7013

ex 7019

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

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

Articles (other than yam) of glass fibres

(3) (4)

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

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

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

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

Manufacture from:

— uncolourcd slivers, rovings, yarn or chopped strands, or

— glass wool

ex Chapter 71

ex 7101

ex 7102, ex 7103

and ex 7104

7106, 7108 and 7110

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

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

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

Precious metals:

— Unwrought

Manufacrute in which all the materials used arc classified within a heading other than that of the product

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

Manufacture from unworked precious or semi-precious stones

Manufacture from materials not classified within heading No 7106, 7108 or 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110

55 lj.1.1999 MEN"! Omciai journal or uic European communities , L luoo

(1)

7106, 7108 and 7110 /coní'¿;

ex 7107, ex 7109

and ex 7111

7116

7117

ex Chapter 72

7207

7208 to 7216

7217

ex 7218, 7219 to 7222

7223

ex 7224, 7225 to 7223 .

(2)

— Semi-manufactured or in powder form

Metals clad with precious metals, semi­manufactured

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

Imitation jewellery

Iron and steel; except for:

Semi-finished products of iron or non-alloy steel

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

Wire of iron or non-alloy steel

Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel

Wire of stainless steel

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

(3) or

or

Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals

.Manufacture from unwrought precious metals

Manufacture from metals clad with precious metals, unwtought

Manufacture in which the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

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

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

Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205

Manufacture from ingots or other primary forms of heading No 7206

'Manufacture from semi-finished materials of heading No 7207

Manufacture from ingots or other primary forms of heading No 7218

Manufacture from semi-finished materials of heading No 7218

Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224

•

(4)

•

I r

1. lU/ùo EN | 56

c r r i c i a i j o u r i u i J I .">r-a<.upean u o m m u n u i e s

(1)

7229

ex Chapter 73

ex 7301

7302

7304, 7305 and 7306

ex 7307

7303

ex 7315

ex Chapter 74

7401

O

Wire of other alloy steel

Articles of iron or steel; except for:

Sheet piling

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 places (base places), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Tube or pipe fittings of stainless steel (ISO No XJC.-NLMO 1712), consisting of several parts

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 frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; places, rods, angles, shapes, sections, cubes and the like, prepared for use in scruccures, of iron or steel

Skid chain

Copper and articles thereof; except for:

Copper mattes; cement copper (precipitated copper)

(3) oc

Manufacture from semi-finished materials of heading No 7224

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

Manufacture from materials of heading No 7206

Manufacture from materials of heading No 7206

Manufacture from materials of heading No 7206, 7207, 7213 or 7224

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

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 noc be used

Manufacture in which the value of all che materials of heading No 7315 used does not exceed 5 0 % of the ex-works price of the product

Manufacture in which:

— all the materials used are classified within a heading other than chat of the product,

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

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

(4)

•

57 15.1.1999 i EN I Official Journal or tnc European Communities L1U/57

(1)

7402

7403

7404

7405

ex Chapter 75

7501 to 7503

ex Chapter 76

7601

(2)

Unrefined copper; copper anodes for electrolytic refining

Refined copper and copper alloys, unwroughn

— Refined copper

— Copper alloys and refined copper containing other elements •

Copper waste and scrap

Master alloys of copper

Nickel and articles thereof; except for:

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

Aluminium and articles thereof; except for:

Unwrought aluminium

(3) or , (4)

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

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

Manufacture from refined copper, unwrought, or waste and scrap of copper

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

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

Manufacture in which:

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

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

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

Manufacture In which:

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

— the value of all the materials used docs not exceed 5 0 % of the ex-works price of the product

Manufacture in which:

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

— the value of all the materials used does not exceed 5 0 % of the ex-works price of the product

or

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

-

L. 1U/J8 [ EN I • urnciai journal oí wic"¿üropean communities u.1.1777

(1)

7602

ex 7616

Chapter 77

ex Chapter 73

7301

7302

ex Chapter 79

(2)

Aluminium waste or scrap

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

Reserved for possible future use in HS

Lead and articles thereof; except for:

Unwrought lead:

— Refined lead

- Other

Lead waste and scrap

Zinc and articles thereof; except for:

. (3) ' or (4)

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

Manufacture in which:

— all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used,

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

Manufacture in which:

— all the macerials used are classified wichin a heading other than that of the product,

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

Manufacture from "bullion" or "work" lead

Manufacture In which all the materials used are classified within a heading other chan chat of the product. However, waste and scrap of heading No 7802 may not be used

Manufacture in which all the materials used arc classified within a heading other chan that of the product

Manufacture in which:

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

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

•

59 15.1.1999 J EN I Uriiciai Journal of the ¿uropean communities I*J.VIJ?

(1)

7901

7902

ex Chapter 80

3001

8002 and 8007

Chapter SI

ex Chapter 32

3206

(2)

Unwrought zinc

Zinc waste and scrap

Tin and articles thereof; except for:

Unwrought tin

Tin waste and scrap; other articles of tin

Other base metals; cermets; articles thereof:

— Other base metals, wrought; articles thereof

- Other

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:

Tools of two or more of the heading Nos 3202 to 8205, put up in sets for retail sale

(3) or (4)

Manufacture ' in which all the materials used arc classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

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

Manufacture in which:

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

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

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

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

Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50% of à\c ex-works price of the product

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

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

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 their value does nor exceed 15% of the ex-works price of the set

-

.

•

i r

L 1U/0U EN KJ:ILC1\1L jUUtiWl Ol -"C ¿Uiaucun uulIlllluiüuCi

(1) .

8207

8208

ex 3211

8214

3215

ex Chapter S3

ex 3302

(2)-

Interchangeable tools for hand tools, whether or not power-operated, or for machine-cools (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

Knives and cutting blades, for machines or for mechanical appliances

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 3208

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)

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

Miscellaneous articles of base metal; except for:

Other mountings, fittings and similar articles suitable for buildings, and automatic door closers

(3) oc

Manufacture in which:

— all the materials used are classified within a heading 'other than chat of the product,

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which:

— all the materials used are classified within a heading other than chat of the product,

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

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

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

Manufacture in which all the macerials used are classified wichin a heading other than that of the product. However, handles of base metal may be used

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

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 their value does not exceed 2 0 % of the ex-works price of the product

(4)

lù.i.iyyy EN 6.1, wini-.Ji j u u r i w i ui uicxi t i ropean i„oiniiiunii..>:j

(3) (4)

3407

8403

8409

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 3 0 % of the ex-works price of the product

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except fot:

Nuclear fuel elements

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low. pressure steam); super heated water boilers

Central hearing boilers other chan those of heading No 8402 and auxiliary plant for central heating boilers

Steam turbines and other vapour turbines

Spark-ignition reciprocating or rotary internal combustion piston engines

Compression-ignition internal combustion piston engines (diesel or semi-dicsel engines)

Parts suitable for use solely or principally with the engines of heading No 8407 or 8408

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

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

Manufacture in which:

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

— the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product

Manufacture in which all the materials used are classified within a heading other than heading No 3403 or 8404

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

Manufacture in which the value of all the materials used docs not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product .

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of che product

I r

L 10 /62 EN 62

Official Journal or :ne c u r o p e a n . C o m m u n i t i e s 1J.1.1777

(1)

8411

8412

(2) (3) (4)

Turbo-jets, turbo propellers and other gas turbines

O cher engines and motors

ex 3413

ex 3414

Rotary positive displacement pumps

Industrial fans, blowers and the like

3415

8418

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

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 classified within a heading other than that of the product,

— the value of ail the materials used does not exceed 4 0 % of the ex-works price of the product

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

Manufacture in which:

— all the macerials used are classified wichin a heading ocher chan that of the product,

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which:

— all the materials used are classified within a heading ocher than that of the product,

— the value of all the materials used docs not exceed 40 % of che ex-works price of the oroduct

Manufacture in which the value of all the macerials used does not exceed 4 0 % of the ex-works price of che product

Manufactute in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

— the value of all the non-originating materials used does nor exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of che product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the oroduct

15.1.1999 63

c m c i a i j o u r n a l or tne European communi t ies

(1) (2)

ex 3419

8420

8423

8-125 to 3428

3429

Machines for wood, paperboard industries

paper pulp and

Calendering or ocher rolling machines, other than for metals or glass, and cylinders therefor

Weighing machinery (excluding balances of a sensitivity of 5 eg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Lifting, handling, machinery

loading or unloading

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

— Road rollers

(3) (4)

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

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

Manufacture in which:

— all the materials used are classified within a heading other chan that of the product,

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture:

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

— where, within the above limit, the materials classified within heading No 8431 arc only used up to a value of 10% of the ex-works price of the product

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

Manufacture in which the value of all the materials used does not exceed 3 0 % of the.ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which che value of all the materials used does not exceed 3 0 % of the ex-works price of the product

L 10/64

64 Official Journal of the European Communities 15.1.1999

(1) (2) (3) (4)

8429 (cont'd)

8430

— Other

Other moving, grading, levelling, scraping, excavating, camping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

ex 3431

3439

Parts suitable for use solely or principally with road rollers

Machinery for making pulp of fibrous ceilulosic material or for making or finishing paper or papcrboard

8441 Other machinery for making up paper pulp, paper or papcrboard, including cutting machines of all kinds

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the .ex-wotk: price of the product,

— 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

Manufacture:

— in which che value of all the materials used does not exceed 4 0 % of the ex-wotks price of the product,

— where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of che product

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-wotks price of the product,

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

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 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of che ex-works price of che product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

5 r

15.1.1999 EN

6 5

Official Journa l of the European Communi t ies L 10/65

(l) (2)

8444 to 8447

ex 3448

8452

3456 to 3466

8469 to 8472

8480

8432

Machines of these headings for use in the textile industry

Auxiliary machinery for use with machines of headings Nos 8444 and 3445

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 beads of a weight not exceeding 16 kg without motor or 17 kg with motor

- Other

Machine-tools and machines and their parts and accessories of heading Nos 3456 to 8466

Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

Ball or roller bearings

(3) (4)

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

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

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

— the thread tension, crochet and zigzag mechanisms used arc already originating

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

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

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

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

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

r

L 10/66 EN 66

Official Journal of the European Communities" 15.1.1999

(1)

84S4

8485

ex Chapter 35

8501

8502

exS504

U)

Gaskets and similar joints of metal sheeting combined with other material or of two oc mote layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other elecrrical features,' not specified or. included elsewhere in this Chapter

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:

Electric motors and generators (excluding generating sets)

Electric generating sets and rotary converters

Power supply units for automatic data-processing machines

(3) or' (4)

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

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

Manufacture in which

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

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

Manufacture:

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

— where, within the above limit, the materials classified within heading N'o 3503 are only used up to a value of 10% of the ex-works price of the product

Manufacture:

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

— where, within the above limit, the materials classified within heading No 3501 or 8503, taken together, ate only used up to a value of 10% of the ex-works price of the product

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

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

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

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

15.1.1999 EN

61 Official Journa l of the European Communit ies L 10/67

(1) (2) (3) (4)

exS513

8519

8520

S521

8522

8523

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets

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

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

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

Pans and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521

Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37

Manufacture:

— in which the value of all the materials used does not exceed 40% of the ex-works_pricc of the product,

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

Manufacture:

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

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

Manufacture:

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

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

Manufacture:

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

— where the value of all the non-originating materials used docs not exceed the value of the originating materials used

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

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

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the ptoduct

L 1 0 / 6 8 EN

68 Official Jou rna l of the European Communi t ies 15.1.1999

(l) m

8524

8525

3526

S527

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

— Other

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

Radar apparatus, apparatus and aocaracus

radio radio

navigational aid remote control

(3) (4)

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

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

— where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 1 0 % of the ex-works price of the product

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

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

Manufacture in which the value of ail the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

s

15.1.1999 EN

69 Official Jou rna l of the European Communit ies L 10/69

(i)

8528

8529

8535 and 8536

8537

(2) (3) (4)

Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors

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

- Other

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

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

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

Manufacture in which the value of all the materials used does not exceed 4Q % of the ex-works price of the product

Manufacture:

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

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

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 heading No 853 S are only used up to a value of 1 0 % of the ex-works price of the product

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

— where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 1 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works of the product

pnce

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product -

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 3 0 % of the ex-works price of the product

L 10/70 EN Official Jou rna l ot tne European Communit ies 15.1.1999

(l)

;S541

8542

8544

S545

3546

8547

S54S

(2)

Diodes, transistors and similar semi-cond devices, except wafers not yet cut into d

uctor chips

Electronic integrated micro-assemblies

and

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

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

Electrical insulators of any material

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 therefor, of base metal lined with insulating material

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

(3) (4)

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

— where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10% of the ex-works price of the product

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

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

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

15.1.1999 EN 71

Official Journal of the European Communit ies L 10/71

(l)

ex Chapter 86

8608

(2) (3) W

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro­mechanical) traffic signalling equipment of all kinds; except for:

Railway or tramway track fixtures and fittings; mechanical (including electro­mechanical) signalling, safety or traffic control equipment for railways, tramways, 1 roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

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

Manufacture in which:

materials used are within a heading

all the classified other than that of the product,

the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

ex Chaster 87

8709

3710

3711

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:

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

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

Motorcycles (including mopeds) and cycles fitted with an auxiliary moror, 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 materials used does not exceed 40 % of the ex-works price of the oroduct

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the producr

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture:

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

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

Manufacture in "which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 0 % of the ex-works price of the product

L 10/72 EN

72 Official Journal of the European Communities 15.1.1999

(11 (2) (3) (4)

3711 (cont'd)

ex 3712

— — Exceeding 50 cc

— Other

Bicycles without ball bearings

8715

3716

Baby carriages and parts thereof

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

Manufacture:

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

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

Manufacture:

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

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

Manufacture from materials not classified in heading No 8714

Manufacture in which:

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

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

Manufacture in which:

— all the materials used ate classified within a heading other than that of the product,

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

Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

Manufactute in which the value of all the materials used does not exceed 30% of the ex-works price of the product

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

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

Manufacture in which the value of all the materials used does not exceed 30% of the ex-wotks price of the product

ex Chanter 38

ex 8804

Aircraft, spacecraft, and parts thereof; except

Rotochutes

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

Manufacture from materials of any heading including other materials of heading No 8804

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

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

15.1 .1999 EN

7 3

Official Journa l of the European Communities L 10/73

(1)

8805

Chapter 89

ex Chanter 90

9001

9002

9004

ex 9005

(2)

Aircraft launching gear; deck-arrcstor or similar gear; ground flying trainers; parts of the foregoing articles

Ships, boats and floating structures

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

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarising materialt-Ienses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

Spectacles, goggles and the like, corrective, protective or other

Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor

(3) (4)

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

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

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

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

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

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

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

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % 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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 3 0 % of the ex-works price of the product

L 10/74 • fÉÑ"

7 4

Official Journal of the European Communities 15.1.1999

(l) (2)

:900S

9007

9011

ex 9014

9015

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

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Compound optical microscopes, including those for photomicrography, cinephotomicro-graphy or microprojecrion

Other navigational instruments and appliances

Surveying (including photogrammetrical surveying), hydrographie, océanographie, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

(3) (4)

Manufacture in which:

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

— 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

Manufacture in which:

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

— 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

Manufacture in which:

— all the materials used arc classified within a heading other than that of the product,

— 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

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

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

Manufacture in which the value of all the materials used does not exceed 30%' of the ex-works price of the product

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

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

15.1.1999 EN

75 Official Journa l of the European Communities L 10/75

(1) (2)

9016

9017

9018

9019

9020

9024

Balances of a sensitivity of 5 eg or better, or without weights

with

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

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

— Other

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

(3) (4)

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

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

Manufacture from materials of any heading, including other materials of heading No 9018

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufactute in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-wotks price of the product

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

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

Manufacture in which the value of all the materials used docs not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 2 5 % of the ex-works price of the product

L 10 /76 EN

76 Official Journal of the European Communities 15.1.1999

(l) (2)

5025

5026

5027

9023

9029

5030

5031

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychromerers, recording or not, and any combination of these instruments

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 No 9014, 9015, 9028 or 9032

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometcrs, 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

Gas, liquid or electricity supply or production meters, including calibrating meters therefor:

— Parts arid accessories

— Other

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9023; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

(3) (4)

Manufacture in which the value of all the materials used . does nor exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

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

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of che ex-works price of the product,

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

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

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

15.1.1999 EN

77 Official Jou rna l of the European Communities L 10/77

(l) (2)

9032 Automatic regulating or controlling instruments and apparatus

9033 Parts and accessories included, elsewhere in machines, appliances, apparatus of Chapter 90

(not specified or this Chapter) for

instruments or

ex Chapter 91

9105

9109

9110

Clocks and watches and parts thereof; except for:

Other docks

Clock movements, complete and assembled

Complete watch or dock movements, unassembled or partly assembled (movement sets); incomplete watch or dock movements, assembled; rough watch or dock movements

9111 Watch cases and parts thereof

(3) (4)

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

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

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

Manufacture:

— in which the value of all the materials used docs not exceed 4 0 % of the ex-works price of the product,

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

Manufacture:

— in which the value of all the materials used does not'exceed 4 0 % of the ex-works price of the product,

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

Manufacture:

— in which the value of all the materials used does not exceed 4 0 % of the ex-works price of the product,

— 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

Manufacture in which:

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

— the value of all the materials used does not exceed 4 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 3 0 % of the ex-works price of the product

Manufacture in which the value of all the materials used docs not exceed 3 0 % of the ex-works price of the product

Manufacture in which [he value of all the materials used does not exceed 3 0 % of the ex-works price of the product

r

78 L10/78 I EN I , Officiai Journal of the European Communities . ' 15.1.1999

(1)

9112

5113

Chapter 92

Chapter-53

ex Chapter 94

ex 5401 and

ex 9403 -

(2)

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

Watch straps, watch bands and watch bracelets, and parts thereof:

— Of base metal, whether or not gold- or silver-plated, or of metal dad with

• precious metal

— Other

Musical instruments; parts and accessories of such articles

Arms and ammunition; parts and accessories thereof

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; iiluminared signs, illuminated name-plates and the like; prefabricated buildings; except for:

Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m1 or less

(3) or (4)

Manufacture in which:

— all the materials used are dassified within a heading other than that of the product,

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

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

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

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

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

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

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

or

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

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

— all the other materials used are already originating and are dassified in a heading other than heading No 9401 or 9403

Manufacture .in which the value of all the materials used does not exceed 30% of the ex-works price of the product

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

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

i r

15.1.1999 rsÑ" 79

Official Journal of the European Communities L 10/79

(1) .

5405

5406

ex Chapter 9S

•9503

ex 9506

ex Chapter 96

ex 9601 and

ex 9602

ex 5603

(2)

Lamps and lighting fittings induding searchlights and spotlights and parts thereof, not elsewhere specified or induded; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or induded

Prefabricated buildings

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

Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds

Golf clubs and parts thereof

Miscellaneous manufactured articles; except for:

Articles of animal, vegetable or mineral carving materials

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops

(3) . ot

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

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

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

Manufacture in which:

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

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

Manufacture in which all the materials used are dassified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used

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

Manufacture from "worked" carving materials of the same heading

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

(4)

.ao_

di

5605

5606

5612

ex 5613

ex 9614

(2)

Travel sets for personal toilet, sewing or shoe or doth es deaning

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these artides; button blanks

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

Lighters with piezo-igniter

Smoking pipes and pipe bowls

(3) o

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

Manufacture in which:

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

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

Manufacture in which:

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

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

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

Manufacture from roughly shaped blocks

(4)

Chanter 97 Works of art, collectors' pieces and antiques Manufacture in which all the materials used are classified within a heading other than that of the product'

81

ANEXO III

Formulario combinado de declaración y certificado

de origen, Formulario A

t

Blank page

Page blanche

83

1: Goods consigned from (Exporter's business name, address, country)

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

Reference No

GENERALISED SYSTEM OF PREFERENCES

CERTIFICATE OF ORIGIN (Combined declaration and certificate)

FORMA

Issued in. (country)

S«« Notes ovarlut

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

5. Item num­ber

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

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

Placa and di t», signatura and stamp of certifying authority

12. Declaration by the exporter

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 Generalised System of Preferences for goods exported to

(importing country)

Mac* and data, signatura ot authorised signatory

PRINTED IN REPUBLIC OF AUSTRIA

84

Cocntrl»» which accept Australia" Canada Japan New Zealand" Norway Switzerland United States of Amenca

NOTES

ry in i A lor ara pwrfw*** ui

Republic of Belarus Republic of Bulgaria C a o Republic Republic oí Hungary Repuclic of Poland Russan Federation

'•• Stavalca

(1996)

generalised system of

European Austria Belgium Denmark Finland France

Union: preference* (GSP)

Germany Greece Ireland Italy Luxembourg

•

Netherlands Portugal Spain Sweden United Kingdom

Full detiils of tne conàtons cavarmg admssian ta tne GSP ¡n tnasa counaies ara obtainable irom tna dastçnatad autn-orties in tne axporsng praferanca-rocamng countnas or from in» customs avtftantias of tna pnferartca-gmng countnas Sstad above. An infcnrsction nota is also acainacJa from ¡ne UNCTAD sacratarat

IL G*n*ra* condrüon*

To qualify for préférença, products must:

(a) fall within a description of products eligible for preference ;n the country of destination. The description entered on trie form must be sufficientiy detailed to enable the products to be identified by trie customs officer examining them:

(b) comply with the rules of cngm cf the country of destinasen. Each arfcie in a consignment must qualify separately in its own nght; and,

(c) comply writ the ccns.gr.mant conditions specified by the country of destination. In general, products must be consigned cirect from the country of axcortaccn to îie cauntry cf destinanan but most preference-giving countries accect passage threugn .ntermediate countries subject to certain conditions. (For Australia, direct consignment is net necessary.)

111. Entries to be made in 3ox 3

Preference products must either sa wnclly obtained in accordance with the mies of the country of destination cr sufflcentfy worked or processed :o fulfil the requirements of that country's engin rules.

(a) Products wholly octained: 'cr axocrt to all countries listed in Section I, enter the letter "P" in Sox 3 (for Australia and New Zealand Sox 3 may be 'ett blank).

(b) Products surrlcientiy worked cr processed: for expert to the countries specified below, the entry in Box 8 should ba as follows:

(1) United States cf Arranca: for single country smpments. enter the letter "Y" in Box 3, for shipments from recog­nized associations of countries, enter the letter "Z", followed by the sum of the cost or value of the domestic materais and the direct cost of processing, expressed as a percentage cf the ex-factory pnce of the exported orccucts: (examola "Y" 35 4 or "Z" 35 =4).

(2) Canaca: for orcducts /mien meet engin entera from working or processing 'n more than one eligible 'east deveL coec country, enter 'errer "G" m Sox 3: otherwise "F*.

(3) Jasan. Norway. Switzerland and the European Union: enter the letter "W" in box 3 followed by the Harmonized Ccmmocrty Description and cocing System (Harmonized System) heading at the ¿-digit level of the exported product (example 'VT 56.18).

(•i) Búlgara. Czech Repudie. Hungary, Poland, ¡he Russian Federation and Slovakia: for products which include value added In the execrsng preference-receiving country, enter the letter "Y" in Box 8 followed by the value of impor­ted rrarenáis and comocnents expressed as a percentage of the fob pnce of the exported products (example "Y" 45 va); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter "Pk".

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

* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, ac­companied by the normal commerçai invoice, is an acceptable alternative, but efftaal certification Is not required.

"* Cfíícal certification is not required. The United Stares does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture cf the merchandise is considered sufficient onfy if requested by the district collector of Customs.

85

APPLICATION FOR CERTIFICATE OF ORIGIN

Form B

Tne undersigned, being the exporter of the goods descnbed overleaf, DECLARES that these goods were produ­

ced In (country)

SPECIFIES as follows the grounds on which the goods are claimed to comply with GSP ongin requirements')

SUBMITS the following supporting documents2)

UNDERTAKES to submit, at the request of the appropriate authonties of the exporting country, any additional supporting evidence which these authorities may require for the purpose of issuing a certificate of ongin, and un­dertakes. if required, to agree to any inspection of his accounts and any check on the processes of manufacture of the above goods, earned out by the said authonties. ,

RECUESTE the issue cf a certificate of ongin for these goods.

Place and date .

¡signatura of authorized signaler/)

') To be completed if materials or components crg-nating in another country have been used in the manufacture of the goods in question. Incicate the materials cr components used, their Harmonized System heading at the ¿-digit level their country of origin and. where appropriate, the manufacturing processes qualifying the goods as originating in the country of manufacture (application of the List of working or processing operations), the goods produced and their Harmonized System heading at the 4-digit level Where the ongin cnteria involve a percentage value, give information enabling this percentage to be venfied - 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.

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

NOTES

A. Procedure (or 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 autho-nty of the country of exportation which will, if satisfied, certify the top copy of the certificate of cngm and re-

. turn 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 ongin. but will itself retain the GSP application form duly completed and signed by the exporter.

5. Sanctions. Persons who furnish, or cause to be furnished, information which relates to origin or consignment. and wnich is untrue in a material particular are liable to legal penalties and to the suspension of facilities for their goods to obtain preference.

Blank page

Page blanche

87

ANEXO IV

Modelo de "Declaración de origen del exportador" del Canadá

ft

t

1 T

Blank page

Page blanche

89

ESPOKTER'S STATEMENT OF ORIGIN

I cartüy thai tha gccds described in this iavciea cr in tha attached invoice * _ wgig produced in tha

teneficiaxv errantry of and that ai least per cent of tha ex-Eactory pries of the geeds alginates in

tha aeneSeary ccuntry/countries o£. —

Narcaxadtilk

Ccrparailan case ¡md address

Telephone sad £DC mrmbtrs

Sisrooturc and data (cL-ry/rscMh/yeirl

TVrmbcr '-5. 1SS7

1 r

Blank page

Page blanche

91

ANNEXE V

Lista de productos fabricados con materiales importados del Japón

pero excluidos de la norma sobre el contenido procedente del país

otorgante de preferencias

i r

Blank page

Page blanche

93

LIST OF PRODUCTS TO WHICH PREFERENCE-GIVING COUNTRY CONTENT RULE IS NOT APPLIED

Note The products to which preference-giving country content rule is not applied are divided into 8 product groups on the basis of their commodity peculiarities.

Group Number

1

Tariff Item Number

41.04

4104.10

4104.21

4104.22

4104.29

4104.31

4104.39

41.05

4105.20

41.06

4106.20

41.07

4107.10

4107.29

Description

Leather of bovine or equine animals, without hair on, other than leather of heading No. 41.08 or 41.09

Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6 square meters) 1 Tanned or retanned but not further prepared, whether or not

split 3 Other whole bovine skin leather than tanned, retanned or

parchment-dressed one

Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split

Bovine leather, vegetable pre-tanned

Bovine leather, otherwise pre-tanned

Equine leather, tanned or retanned but not further prepared

Other bovine leather and equine leather, parchment-dressed or prepared after tanning

Full grains and grain splits 2 Other bovine leather and equine leather, full grains

and grain splits, prepared after tanning

Other 2 Other bovine leather and equine leather, excluding full

grains and grain splits, prepared after tanning

Sheep or lamb skin leather, without wool on, other than leather of heading No. 41.08 or 41.09

Parchment-dressed or prepared after tanning 2 Sheep or lamb skin leather prepared after tanning

Goat or kid skin leather, without hair on, "other than leather of heading No.41.08or41.09

Parchment-dressed or prepared after tanning 2 Goat or kid skin leather prepared after tanning

Leather of other animals, without hair on, other than leather of heading No.41.08or41.09

Of swine 2 Leather of swine, without hair on, other than

parchment-dressed of reptiles

Other 2 Leather of reptiles, excluding vegetable pre-tanned,

other than parchment-dressed

94

Group Number

2

Tariff Item Number

4107.90

41.09

4109.00

42.02

4202.11

4202.12

4202.21

4202.22

4202.29

4202.31

4202.32

4202.91 -

4202.92

96.05 9605.00

Description

Of other animals 2 Leather of other animal other than parchment-dressed

Patent leather and patent laminated leather;

Metallised leather

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such .materials

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers

With outer surface of leather, of composition leather or of patent leather

With outer surface of plastics or of textile materials

Handbags, whether or not with shoulder strap, Including those without handle

With outer surface of leather, or composition leather or of patent leather

With outer surface of plastic sheeting or of textile materials

Handbags (including those without handle), with outer surface of other material

Articles of a kind normally earned ¡n the pocket or in the handbag

With outer surface of leather, of composition leather or of patent leather

With outer surface of plastic sheeting or of textile materials

Travelling-bags, toilet bags, rucksacks, shopping-bags, map-cases, cigarette-cases, tobacco- pouches, tool bags and similar containers ••

With outer surface of leather, of composition leather or of patent leather

With outer surface of plastic sheeting or of textile materials

Travel sets for personal toilet, sewing or shoe or clothes cleaning

95

Group Number

3

4

5

6

7

8

Tariff Item Number

43.02

43.03

Chapter 46 ex

Section XI

64.03

64.04

64.05

6405.10

6405.90

65.01

65.03

65.05

6505.90

95.01

95.02

95.03

Description

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No.43.03

Articles of apparel, clothing accessories other articles of furskin

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

Articles of plastic materials

Textiles and textile articles, other than batics cotton woven fabrics of heading Nos. 52.08 to 52.12 certified as hand-dyed by the Government or a Government instrumentality of the country of origin

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Other footwear

With uppers of leather or composition leather 1 With outer soles of leather and uppers of composition

leather 2 With outer soles of rubber, plastics or composition

leather and uppers of composition leather

Other footwear, with uppers other than of leather, composition leather or textile materials 1 With outer soles of rubber, plastics, leather or

composition leather

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (Including slit manchons), of felt

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No.65.01, whether or not lined or trimmed

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

Other than hair-nets

Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages

Dolls representing only human beings

Other toys; reduced-sized ("scale") models and similar recreational models, working or not; puzzles of all kinds

i r

Blank page

Page blanche

91

ANEXO VI

Modelo de certificado de materiales importados del Japón

Blank page

Page blanche

99

Cer t i f i ca te o f Mater ia ls Impor ted f r o m J a p a n

Annex to Certificate of Origin Ref. No.

CERTIFICATE OF MATERIALS IMPORTED FROM JAPAN WHICH WERE USED FOR MANUFACTURE OF THE GOODS DESCRIBED IN CERTIFICATE OF ORIGIN

(Ref. No.

Issued in (country)

Export Goods Materials imported from Japan

Description Quantity Description Quantity

Certification

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

Place and date, signature and stamp of certifying authority

Declaration by the exporter

The undersigned hereby declares that the above details are correct.

Place and date, signature of authorized signatory

Blank page

Page blanche

101

ANEXO VII

^ Modelo de certificado de elaboración

v1 o transformación acumulativa (Japón)

Blank page

Page blanche

103

Certificate of Cumulative Working/Processing

Annex to Certificate of Origin Ref. No.

CUMULATIVE WORKING/PROCESSING CERTIFICATE

(Ref. No. of Certificate of Origin

Issued in (country)

Products (Materials) Products

Producing Description Quantity . Value country

Producing ' Description country j

Quantity Value

Certification Declaration by the exporter

It is hereby certificated, on the basis of control I The undersigned hereby declares that the carried out, that the declaration by the exporter i above details are correct. is correct. j

Place and date, signature and stamp of certifying authority

Place and date, signature of authorized signatory