Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

Commission Regulation (EEC) No 2454/93of 2 July 1993laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs CodeOJ No L 302, 19. 10. 1992, p. 1., hereinafter referred to as the "Code", and in particular Article 249 thereof, Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area; Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich (SIC! which) are currently scattered over a large number of Community regulations and directives; Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience: to make some amendments in order to adapt the said rules to the provisions of the Code, to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application, to formulate certain rules more precisely in order to achieve greater legal security in their application; Whereas the changes made relate mainly to the provisions concerning customs debt; Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time; Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION:

PART I GENERAL IMPLEMENTING PROVISIONS TITLE I GENERAL CHAPTER 1 Definitions

Article 1 For the purposes of this Regulation: 1.Code means: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs CodeOJ No L 302, 19. 10. 1992, p. 1.; 2.ATA carnet means: the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention; 3.Committee means: the Customs Code Committee established by Articles 247a and 248a of the Code; 4.Customs Cooperation Council means: the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950; 5.Particulars required for identification of the goods means: on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods; 6.Goods of a non-commercial nature means: goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts; 7.Commercial policy measures means: non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions; 8.Customs nomenclature means: one of the nomenclatures referred to in Article 20 (6) of the Code; 9.Harmonized System means: the Harmonized Commodity Description and Coding System; 10.Treaty means: the Treaty establishing the European Community; 11.Istanbul Convention means: the Convention on Temporary Admission agreed at Istanbul on 26 June 1990; 12.Economic operator means: a person who, in the course of his business, is involved in activities covered by customs legislation.

Article 1a For the purposes of applying Articles 291 to 300, the countries of the Benelux Economic Union shall be considered as a single Member State.

CHAPTER 2 Decisions

Article 2 Where a person making a request for a decision is not in a position to provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at their disposal.

Article 3 A decision concerning security favourable to a person who has signed an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.

Article 4 A revocation shall not affect goods which, at the moment of its entry into effect, have already been placed under a procedure by virtue of the revoked authorization. However, the customs authorities may require that such goods be assigned to a permitted customs-approved treatment or use within the period which they shall set.

CHAPTER 3 Data-processing techniques

Article 4a 1. Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may provide that formalities shall be carried out by a data-processing technique. For this purpose: "a data-processing technique" means: (a)the exchange of EDI standard messages with the customs authorities; (b)the introduction of information required for completion of the formalities concerned into customs data-processing systems; "EDI" (electronic data interchange) means, the transmission of data structured according to agreed message standards, between one computer system and another, by electronic means, "standard message" means a predefined structure recognized for the electronic transmission of data. 2. The conditions laid down for carrying out formalities by a data-processing technique shall include inter alia measures for checking the source of data and for protecting data against the risk of unauthorized access, loss, alteration or destruction.

Article 4b Where formalities are carried out by a data-processing technique, the customs authorities shall determine the rules for replacement of the handwritten signature by another technique which may be based on the use of codes.

Article 4c For test programmes using data-processing techniques designed to evaluate possible simplifications, the customs authorities may, for the period strictly necessary to carry out the programme, waive the requirement to provide the following information: (a)the declaration provided for in Article 178(1); (b)by way of derogation from Article 222(1), the particulars relating to certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied. However, the information shall be available on request in the framework of a control operation. The amount of import duties to be charged in the period covered by a derogation granted pursuant to the first subparagraph shall not be lower than that which would be levied in the absence of a derogation. Member States wishing to engage in such test programmes shall provide the Commission in advance with full details of the proposed test programme, including its intended duration. They shall also keep the Commission informed of actual implementation and results. The Commission shall inform all the other Member States.

CHAPTER 4 Data exchange between customs authorities using information technology and computer networks

Article 4d 1. Without prejudice to any special circumstances and to the provisions of the procedure concerned, which, where appropriate, shall apply mutatis mutandis, where electronic systems for the exchange of information relating to a customs procedure or economic operators have been developed by Member States in co-operation with the Commission, the customs authorities shall use such systems for the exchange of information between customs offices concerned. 2. Where the customs offices involved in a procedure are located in different Member States, the messages to be used for the exchange of data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

Article 4e 1. In addition to the conditions referred to in Article 4a (2), the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems. 2. To ensure the level of system security provided for in paragraph 1 each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. The original data and any data so processed shall be kept for at least three calendar years from the end of the year to which such data refers, unless otherwise specified. 3. The customs authorities shall monitor security regularly. 4. The customs authorities involved shall inform each other and, where appropriate, the economic operator concerned, of all suspected breaches of security.

CHAPTER 5 Risk management

Article 4f 1. Customs authorities shall undertake risk management to differentiate between the levels of risk associated with goods subject to customs control or supervision and to determine whether or not, and if so where, the goods will be subject to specific customs controls. 2. The determination of levels of risk shall be based on an assessment of the likelihood of the risk-related event occurring and its impact, should the event actually materialise. The basis for the selection of consignments or declarations to be subject to customs controls shall include a random element.

Article 4g 1. Risk management at Community level, referred to in Article 13(2) of the Code, shall be carried out in accordance with an electronic common risk management framework comprised of the following elements: (a)a Community customs risk management system for the implementation of risk management, to be used for the communication among the Member States customs authorities and the Commission of any risk-related information that would help to enhance customs controls; (b)common priority control areas; (c)common risk criteria and standards for the harmonised application of customs controls in specific cases. 2. Customs authorities shall, using the system referred to in point (a) of paragraph 1, exchange risk-related information in the following circumstances: (a)the risks are assessed by a customs authority as significant and requiring customs control and the results of the control establish that the event, as referred to in Article 4(25) of the Code, has occurred; (b)the control results do not establish that the event, as referred to in Article 4(25) of the Code, has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Community.

Article 4h 1. Common priority control areas shall cover particular customs-approved treatments or uses, types of goods, traffic routes, modes of transport or economic operators that are to be subject to increased levels of risk analysis and customs controls during a certain period. 2. The application of common priority control areas shall be based upon a common approach to risk analysis and, in order to ensure equivalent levels of customs controls, common risk criteria and standards for the selection of goods or economic operators for control. 3. Customs controls carried out in common priority control areas shall be without prejudice to other controls normally carried out by the customs authorities.

Article 4i 1. The common risk criteria and standards referred to in Article 4g(1)(c) shall include the following elements: (a)a description of the risk(s); (b)the factors or indicators of risk to be used to select goods or economic operators for customs control; (c)the nature of customs controls to be undertaken by the customs authorities; (d)the duration of the application of the customs controls referred to in point (c). The information resulting from the application of the elements referred to in the first subparagraph shall be distributed by use of the Community customs risk management system referred to in Article 4g(1)(a). It shall be used by the customs authorities in their risk management systems. 2. Customs authorities shall inform the Commission of the results of customs controls carried out in accordance with paragraph 1.

Article 4j For the establishment of common priority control areas and the application of common risk criteria and standards account shall be taken of the following elements: (a)proportionality to the risk; (b)the urgency of the necessary application of the controls; (c)probable impact on trade flow, on individual Member States and on control resources.

TITLE II BINDING INFORMATION CHAPTER 1 Definitions

Article 5 For the purpose of this Title: 1.binding information: means tariff information or origin information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled; 2.applicant: tariff matters: means a person who has applied to the customs authorities for binding tariff information, origin matters: means a person who has applied to the customs authorities for binding origin information and has valid reasons to do so, 3.holder: means the person in whose name the binding information is issued.

CHAPTER 2 Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission

Article 6 1. Applications for binding information shall be made in writing, either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the competent customs authorities in the Member State in which the applicant is established. Applications for binding tariff information shall be made by means of a form conforming to the specimen shown in Annex 1B. 2. An application for binding tariff information shall relate to only one type of goods. An application for binding origin information shall relate to only one type of goods and one set of circumstances conferring origin. 3. (A)Applications for binding tariff information shall include the following particulars: (a)the holder's name and address; (b)the name and address of the applicant where that person is not the holder; (c)the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question; (d)a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature; (e)the composition of the goods and any methods of examination used to determine this, where the classification depends on it; (f)any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes; (g)the classification envisaged; (h)agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities; (i)any particulars to be treated as confidential; (j)indication by the applicant whether, to his knowledge, binding tariff information for identical or similar goods has already been applied for, or issued in the Community; (k)acceptance that the information supplied may be stored on a database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply. (B)Applications for binding origin information shall include the following particulars: (a)the holder's name and address; (b)the name and address of the applicant where that person is not the holder; (c)the applicable legal basis, for the purposes of Articles 22 and 27 of the Code; (d)a detailed description of the goods and their tariff classification; (e)the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary; (f)the conditions enabling origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned; (g)any samples, photographs, plans, catalogues or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials; (h)agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities; (i)any particulars to be treated as confidential, whether in relation to the public or the administrations; (j)indication by the applicant whether, to his knowledge, binding tariff information or binding origin information for goods or materials identical or similar to those referred to under points (d) or (f) have already been applied for or issued in the Community; (k)acceptance that the information supplied may be stored on a public-access database of the Commission; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply. 4. Where, on receipt of the application, the customs authorities consider that it does not contain all the particulars required to give an informed opinion, the customs authorities shall ask the applicant to supply the required information. The time limits of three months and 150 days referred to in Article 7 shall run from the moment when the customs authorities have all the information needed to reach a decision; the customs authorities shall notify the applicant that the application has been received and the date from which the said time limit will run. 5. The list of customs authorities designated by the Member States to receive applications for or to issue binding information shall be published in the "C" series of the Official Journal of the European Communities.

Article 7 1. Binding information shall be notified to the applicant as soon as possible. (a)Tariff matters: if it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information. (b)Origin matters: information shall be notified within a time limit of 150 days from the date when the application was accepted. 2. Binding information shall be notified by means of a form conforming to the specimen shown at Annex 1 (binding tariff information) or Annex 1A (binding origin information). The notification shall indicate what particulars will be treated as confidential. The right of appeal referred to in Article 243 of the Code shall be mentioned.

Article 8 1. In the case of binding tariff information, the customs authorities of the Member States shall, without delay, transmit to the Commission the following: (a)a copy of the application for binding tariff information (set out in Annex 1B); (b)a copy of the binding tariff information notified (copy No 2 set out in Annex 1); (c)the data as given on copy No 4 set out in Annex 1. In the case of binding origin information they shall, without delay, transmit to the Commission the relevant details of the binding origin information notified. Such transmission shall be effected by electronic means. 2. Where a Member State so requests, the Commission shall send it without delay the particulars obtained in accordance with paragraph 1. Such transmission shall be effected by electronic means. 3. The electronically transmitted data of the application for binding tariff information, the binding tariff information notified and the data as given on copy No 4 of Annex 1 shall be stored in a central database of the Commission. The data of the binding tariff information, including any photograph(s), sketch(es), brochure(s) and so forth, may be disclosed to the public via the Internet, with the exception of the confidential information contained in boxes 3 and 8 of the binding tariff information notified.

CHAPTER 3 Provisions applying in the event of inconsistencies in binding information

Article 9 1. Where different binding information exists: the Commission shall, on its own initiative or at the request of the representative of a Member State, place the item on the agenda of the Committee for discussion at the meeting to be held the following month or, failing that, the next meeting, in accordance with the Committee procedure, the Commission shall adopt a measure to ensure the uniform application of nomenclature or origin rules, as applicable, as soon as possible and within six months following the meeting referred to in the first indent. 2. For the purpose of applying paragraph 1, binding origin information shall be deemed to be different where it confers different origin on goods which: fall under the same tariff heading and whose origin was determined in accordance with the same origin rules and, have been obtained using the same manufacturing process.

CHAPTER 4 Legal effect of binding information

Article 10 1. Without prejudice to Articles 5 and 64 of the Code, binding information may be invoked only by the holder. 2. (a)Tariff matters: the customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs. (b)Origin matters: the authorities responsible for checking the applicability of binding origin information may require the holder, when completing any formalities, to inform the said authorities that he is in possession of binding origin information covering the goods in respect of which the formalities are being completed. 3. The holder of binding information may use it in respect of particular goods only where it is established: (a)tariff matters: to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented; (b)origin matters: to the satisfaction of the authorities referred to in paragraph 2 (b) that the goods in question and the circumstances determining their origin conform in all respect to those described in the information presented. 4. The customs authorities (for binding tariff information) or the authorities referred to in paragraph 2 (b) (for binding origin information) may ask for the information to be translated into the official language or one of the official languages of the Member State concerned.

Article 11 Binding tariff information supplied by the customs authorities of a Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.

Article 12 1. On adoption of one of the acts or measures referred to in Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding information shall thenceforth be issued only in conformity with the act or measure in question. 2. (a)For binding tariff information, for the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows: for the Regulations provided for in Article 12 (5) (a) (i) of the Code concerning amendments to the customs nomenclature, the date of their applicability, for the Regulations provided for in Article 12 (5) (a) (i) of the Code and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the "L" series of the Official Journal of the European Communities, for the Regulations provided for in Article 12 (5) (a) (ii) of the Code concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the "C" series of the Official Journal of the European Communities, for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (a) (ii) of the Code, the date of the judgment, for the measures provided for in Article 12 (5) (a) (ii) of the Code concerning the adoption of a classification opinion, or amendments to the explanatory notes to the Harmonized System Nomenclature by the World Customs Organization, the date of the Commission communication in the "C" series of the Official Journal of the European Communities. (b)For binding origin information, for the purposes of paragraph 1, the date to be taken into consideration shall be as follows: for the Regulations provided for in Article 12 (5) (b) (i) of the Code concerning the determination of the origin of goods and the rules provided for in Article 12 (5) (b) (ii), the date of their applicability, for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning amendments to the explanatory notes and opinions adopted at Community level, the date of their publication in the "C" series of the Official Journal of the European Communities, for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (b) (ii) of the Code, the date of the judgment, for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning opinions on origin or explanatory notes adopted by the World Trade Organization, the date given in the Commission communication in the "C" series of the Official Journal of the European Communities, for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning the Annex to the World Trade Organization's Agreement on rules of origin and those adopted under international agreements, the date of their applicability. 3. The Commission shall communicate the dates of adoption of the measures and acts referred to in this Article to the customs authorities as soon as possible.

CHAPTER 5 Provisions applying in the event of expiry of binding information

Article 13 Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) of the Code, binding information is void or ceases to be valid, the customs authority which supplied it shall notify the Commission as soon as possible

Article 14 1. When a holder of binding information which has ceased to be valid for reasons referred to in Article 12 (5) of the Code, wishes to make use of the possibility of invoking such information during a given period pursuant to paragraph 6 of that Article, he shall notify the customs authorities, providing any necessary supporting documents to enable a check to be made that the relevant conditions have been satisfied. 2. In exceptional cases where the Commission, in accordance with the second subparagraph of Article 12 (7) of the Code, adopts a measure derogating from the provisions of paragraph 6 of that Article, or where the conditions referred to in paragraph 1 of this Article concerning the possibility of continuing to invoke binding tariff information or binding origin information have not been fulfilled, the customs authorities shall notify the holder in writing.

TITLE III FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS CHAPTER 1 Goods subject to the condition that they be denatured

Article 16 Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3 shall be subject to the condition that the goods are denatured so as to make them unfit for human consumption, by means of one of the denaturants referred to in column 4 used in the quantities indicated in column 5. This column contains the numbers corresponding to the Rewe Colour Index, 3rd edition, 1971, Bradford, England.

Order No	CN code	Description	Denaturant
			Name			Maximum quantity to be used in g per 100 kg of product to be denatured
(1)	(2)	(3)	(4)	(5)
1	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:— Egg yolks:	Spirit of turpentine			500
			Essence of lavender			100
			Oil of rosemary			150
			Birch oil			100
	040811	— — Dried:	Fish meal of subheading 23012000 of the Combined Nomenclature, having a characteristic odour and containing by weight in the dry matter at least:
			— 62,5 % crude protein and
			— 6 % crude lipids (fatty matter)			5000
	04081120	— — — Unfit for human consumption
	040819	— — Other:
	04081920	— — — Unfit for human consumption
		— Other:
	040891	— — Dried:
	04089120	— — — Unfit for human consumption
	040899	— — Other:
	04089920	— — — Unfit for human consumption
2	1106	Flour and meal of the dried leguminous vegetables of heading No 0713, of sogo or of roots or tubers of heading No 0714; flour, meal and powder of the product of Chapter 8:	Fish oil or fish liver oil, filtered but not deodorized or decoloreized, with no additives			1000
	110620	— Flour and meal of sogo, roots or tubers of heading No 0714:	Fish meal of subheading 23012000 of the combined nomenclature, having a characteristic odour and containing by weight in the dry matter at least:
	11062010	— — Denatured	— 62,5 % crude protein and
			— 6 % crude lipids (fatty matter)			5000

Order No	CN code	Description	Denaturant
			Name			Maximum quantity to be used in g per 100 kg of product to be denatured
			Chemical name or description	Common name	Colour index
(1)	(2)	(3)	(4)	(5)
3	250100	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water	Sodium salt of 4-sulphobenzeneazoresorcinol, or 2.4-dihydroxyzobenzene-4-sulphonic acid (colour: yellow)	Chrysoine S	14270	6
		— Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents	Disodium salt of 1-(4-sulph-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow)	Fast yellow AB	13015	6
		— — Other:
	25010051	— — — Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption	Tetrasodium salt of 1-(4-suplho-1-naphthylazo)-2-naphtol-3,6,8-trisulfonic acid (colour: red)	Ponceau 6 R	16290	1
			Tetrabromofluorescein (colour: flourescent yellow)	Eosine	45380	0,5
			Naphtalene	Naphtalene	—	250
			Powdered soap	Powdered soap	—	1000
			Sodium or potassium dichromate	Sodium or potassium dichromate	—	30
			Iron oxide containing not less than 50 % of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0,10 mm	Iron oxide	—	250
			Sodium hypochlorite	Sodium hypochlorite	—	3000

Order No	CN code	Description	Denaturant
			Name			Maximum quantity to be used in g per 100 kg of product to be denatured
(1)	(2)	(3)	(4)	(5)
4	3502	Albumins, (including concentrates of two or more whey proteins containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:	Oil of rosemary (for liquid albumins only)			150
	350210	— Egg albumin:	Crude oil of camphor (for liquid and solid albumins)			2000
	35021010	—; — Unfit, or to be rendered unfit, for human consumption	White oil of camphor (for liquid and solid albumins)			2000
	350290	— Other:	Sodium azide (for liquid and solid albumins)			100
		— — Albumins, other than egg albumin:	Diethanolamine (for solid albumins only)			6000
	35029010	— — — Unfit, or to be rendered unfit, for human consumption

Article 17 Denaturing shall be carried out in such a way as to ensure that the product to be denatured and the denaturant are homogeneously mixed and cannot be separated again in a manner which is economically viable.

Article 18 By way of derogation from Article 16, any Member State may temporarily approve the use of a denaturant not specified in column 4 of the table referred to in that Article. In such a case, notification shall be sent to the Commission within 30 days, giving detailed particulars of such denaturants and of the quantities used. The Commission shall inform the other Member States as soon as possible. The question shall be referred to the Committee. If, within 18 months of the date of receipt by the Commission of the notification, the Committee has not delivered an opinion to the effect that the denaturant in question should be included in column 4 of the said table, then use of such denaturant shall forthwith cease in all Member States.

Article 19 This Chapter shall apply without prejudice to Council Directive 70/524/EECOJ No L 270, 14. 2. 1970, p. 1..

CHAPTER 2 Conditions for tariff classification of certain types of seed

Article 20 Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3 shall be subject to the conditions laid down in Articles 21 to 24.

Order No	CN Code	Description
1	0701	Potatoes, fresh or chilled
	07011000	— Seed
2	0712	Dried vegetables, whole, cut sliced, broken or in powder, but not further prepared:
	071290	— other vegetables; mixtures of vegetables:
		— — sweet corn (Zea mays var. saccharata):
		— — — hybrids for sowing
3	1001	Wheat and meslin:
	100190	— other
	10019010	— — spelt for sowing
4	1005	Maize (corn)
	100510	— Seed:
		— — hybrid:
	10051011	— — — double hybrids and top cross hybrids
	10051013	— — — three-cross hybrids
	10051015	— — — simple hybrids
	10051019	— — — other
5	1006	Rice
	100610	— rice in the husk (paddy or rough)
	10061010	— — for sowing
6	100700	Grain sorghum
	10070010	— hybrids for sowing
7	120100	Soya beans, whether or not broken
	12010010	— for sowing
8	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:
	120210	— in shell:
	12021010	— — for sowing
9	120400	Linseed, whether or not broken:
	12040010	— for sowing
10	120500	Rape or colza seeds, whether or not broken:
	12050010	— for sowing
11	120600	Sunflower seed, whether or not broken:
	12060010	— for sowing
12	1207	Other oil seeds and oleaginous fruits, whether or not broken:
	120710	— palm nuts and kernels:
	12071010	— — for sowing
13	120720	— Cotton seeds:
	12072010	— — for sowing
14	120730	— Castor oil seeds:
	12073010	— — for sowing
15	120740	— Sesamum seeds:
	12074010	— — for sowing
16	120750	— Mustard seeds:
	12075010	— — for sowing
17	120760	— Safflower seeds:
	12076010	— — for sowing
		— Other
18	120791	— — Poppy seeds:
	12079110	— — — for sowing
19	120792	— — Shea seeds (karite nuts):
	12079210	— — — for sowing
20	120799	— — Other:
	12079910	— — — for sowing

Article 21 Seed potatoes shall satisfy the conditions laid down on the basis of Article 15 of Council Directive 66/403/EECOJ No 125, 11. 7. 1966, p. 2320..

Article 22 Sweet corn, spelt, hybrid maize, rice and sorghum for sowing shall satisfy the conditions laid down on the basis of Article 16 of Council Directive 66/402/EECOJ No 125, 11. 7. 1966, p. 2309..

Article 23 Oil seeds and oleaginous fruits for sowing shall satisfy the conditions laid down on the basis of Article 15 of Council Directive 69/208/EECOJ No L 169, 10. 7. 1969, p. 3..

Article 24 Sweet corn, spelt, hybrid maize, rice, sorghum hybrid, oil seeds and oleaginous fruits of a kind to which Council Directives 66/402/EEC and 69/208/EEC do not apply shall not be entered in the subheadings indicated in Article 20 unless the person concerned establishes to the satisfaction of the competent authorities of the Member States that they are actually intended for sowing.

CHAPTER 3 Conditions for tariff classification of bolting cloth as piece goods

Article 25 The tariff classification of bolting cloth, not made up, falling within CN code 59112000 shall be subject to the condition that it is marked as indicated below. A mark consisting of a rectangle and its diagonals must be reproduced at regular intervals along both edges of the fabric without encroaching on the selvedges, in such a way that the distance between two consecutive marks, measured between the adjacent ends of the rectangles, is not more than one metre and that the marks on one edge are staggered so as to be half way between those on the other edge (the centre of each mark must be equidistant from the centre of the two nearest marks on the opposite edge). Each mark is to be so positioned that the long sides of the rectangle are parallel to the warp of the fabric (see sketch below). The thickness of the lines forming the sides of the rectangle must be 5 mm, and that of the diagonals 7 mm. The rectangle from the outer edge of the lines must be at least 8 cm in length and 5 cm in width. The marks must be printed in a single colour contrasting with the colour of the fabric and must be indelible.

CHAPTER 4 Goods for which a certificate of authenticity or quality, or other certificate, must be presented

Article 26 1. Classification under the tariff subheadings listed in column 2 of the table below of the goods listed against each subheading in column 3, imported from the countries shown in column 5, shall be subject to the presentation of certificates meeting the requirements specified in Articles 27 to 34. The certificates are shown in Annexes 2 to 8, as indicated in column 4 of the table. Certificates of authenticity apply to grapes, whisky and tobacco, certificates of designation of origin to wine, and certificates of quality to sodium nitrate. 2. By way of derogation from the provisions or paragraph 1, for port, Madeira, sherry and Setubal muscatel falling within CN codes 22042141, 22042151, 22042941 and 22042951, the approved commercial document completed and authenticated in accordance with the provisions of Article 9 (2) of Commission Regulation (EEC) No 986/89OJ No L 106, 18. 4. 1989, p. 1. shall be presented in place of the certificate of designation of origin. 3. However, tobacco exempt from customs duty on release for free circulation by virtue of a Community provision shall be classified in subheadings 24011010 to 24011049 and 24012010 to 24012049 without presentation of a certificate of authenticity. 3a. Such a certificate shall be neither issued nor accepted for the tobaccos listed under order No 6 of the table below, when more than one type is presented in the same immediate packaging. 4. In respect of the goods listed under Order No 6 in the following table, for the purposes of this Article: (a)flue-cured Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation without allowing smoke and fumes to come in contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (b)light air-cured Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (c)light air-cured Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (d)fire-cured tobacco means tobacco which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. Fire-cured tobacco leaves are normally thicker than leaves of Burley, flue-cured, or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques. When an authorized office is in a place other than that given in column 7 as the place where the headquarters of the relevent issuing body is established, the State concerned given in column 5 shall send the name and address of this authorized office to the Commission of the European Communities, which shall inform the customs authorities of the Member States thereof.

Order No	CN code	Description	Annex No	Exporting country
				Issuing body	Name		Place where established
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1	0806	Grapes, fresh or dried:	2	United States of America	United States Department of Agriculture or its authorized offices		Washington DC
	080610	— Fresh
		— — Table grapes
		— — — From 1 November to 14 July:
	08061011	— — — — Of the variety Emperor (vitis vinifera cv) from 1 December to 31 January
2	2106	Food preparations not elsewhere specified or included:	3	Switzerland	Union suisse du commerce de fromage SA/Schweizerische Käseunion AG/Unione svizzera per il commercio del fromaggio SA		Berne
	210690	— Other:
	21069010	— — Cheese fondues

Order No	CN code	Description	Annex No	Exporting country
				Issuing body	Name		Place where established
					Name of wine
(1)	(2)	(3)	(4)	(5)	(6)	(7)
3	2204	Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009:
		— Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
	220421	— — in containers holding 2 or less
		— — — Other:
		— — — — Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
	22042141	— — — — — Tokay (Aszu and Szamorodni)	4	Hungary	Tokay (Aszu, Szamorodni)	Orszagos Borminosito Intezet Budapest, II, Frenkel, Leo Utca 1 (National Institute for the approval of Wines)	Budapest
		— — — — Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
	22042151	— — — — — Tokay (Aszu et Szamorodni)
	220429	— — Other:
		— — — Other:
		— — — — Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol:
	22042945	— — — — — Tokay (Aszu et Szamorodni)
		— — — — Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol:
	22042955	— — — — — Tokay (Aszu et Szamorodni)

Order No	CN code	Description	Annex No	Exporting country
				Issuing body	Name		Place where established
(1)	(2)	(3)	(4)	(5)	(6)	(7)
4	2208	Undenatured ethyl alcohol of an actual alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:		United States of America	United States Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms or its authorized regional offices		Washington DC
	220830	— Whiskies:
		— — Bourbon whiskey, in containers holding:	5
	22083011	— — — 2 litres or less
	22083019	— — — More than 2 litres
5
6	2401	Unmanufactured tobacco; tobacco refuse:	7	United States of America	Tobacco Association of the United States or its authorized offices		Raleigh, North Carolina
	240110	— Tobacco, not stemmed/stripped:
		— — Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco:		Canada	Directorate General Food Production and Inspection, Agriculture Branch, Canada, or its authorized offices		Ottawa
	24011010	— — — Flue-cured Virginia type			Direction générale de la production et de l'inspection, section agriculture, Canada, or its authorized offices
	24011020	— — — Light air-cured Burley type (including Burley hybrid)
	24011030	— — — Light air-cured Maryland type		Argentina	Cámara del Tabaco de Salta or its authorized offices		Salta
		— — — Fire-cured tobacco:			Cámara del Tabaco de Jujuy or its authorized offices		San Salvador de Jujuy
	24011041	— — — — Kentucky type			Cámara de Comercio Exterior de Misiones or its authorized offices		Posadas
	24011049	— — — — Other
	240120	— Tobacco, partly or wholly stemmed/stripped:		Bangladesh	Ministry of Agriculture, Department of Agriculture Extension, Cash Crop Division, or its authorized offices		Dacca
		— — Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco		Brazil	— Secretariat do comércio exterioror its authorized offices		Rio de Janeiro
	24012010	— — — Flue-cured Virginia type			— Federação das indústrias do Rio Grande do Sul or its authorized offices		Porto Alegre
	24012020	— — — Light air-cured Burley type (including Burley hybrids)			— Federação das indústrias do Estado do Paraná or its authorized offices		Curitiba
	24012030	— — — Light air-cured Maryland type			— Federaçáo das indústrias do Estado de Santa Catarina. or its authorized offices		Florianópolis
		— — — Fire-cured tobacco:		China	Shanghai Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Shanghai
	24012041	— — — — Kentucky type			Shandong Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Qingdao
	24012049	— — — — Other			Hubei Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Hankou
					Guangdong Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Guangzhou
					Liaoning Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Dalian
					Yunnan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Kunming
					Shenzhan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Shenzhan
					Hainan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices		Hainan
				Colombia	Superintendencia de Industria y Comercio — División de Control de Normas y Calidades or its authorized offices		Bogota
				Cuba	Empresa Cubana del Tabaco ""Cubatabaco"" or its authorized offices		Havana
				Guatemala	Dirección de Comercio Interior y Exterior del Ministerio de Economía or its authorized offices		Guatemala City
				India	Tobacco Board or its authorized offices		Guntur
				Indonesia	Lembags Tembakou or its authorized offices:
					Lembags TembakouSumatra Utara		Medan
					Lembags TembakouJawa Tengah		Sala
					Lembags TembakouJawa Timur I		Surabaya
					Lembags TembakouJava Timur II		Jembery
				Mexico	Secretaría de Comercio or its authorized offices		Mexico City
				Philippines	Philippine Virgina Tobacco Administration or its authorized offices		Quezon City
				South Korea	Korea Tobacco and Ginseng corporationor its authorized offices		Taejon
				Sri Lanka	Department of Commerce or its authorized offices		Colombo
				Switzerland	Administration fédérale des Douanes, Section de l'imposition du tabac, or its authorized offices		Berne
				Thailand	Department of Foreign Trade, Ministry of Commerce, or its authorized offices		Bangkok
7	3102	Mineral or chemical fertilizers, nitrogenous:	8	Chile	Servicio National de Geología y Minería		Santiago
	310250	— Sodium nitrate:
	31025010	— — Natural sodium nitrate
	3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar form or in packages of a gross weight not exceeding 10 kg:
	310590	— Other
	31059010	— — Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product

Article 27 1. The certificates shall correspond to the specimens in the appropriate annexes indicated in column 4 of the table referred to in Article 26. They shall be printed and completed in one of the official languages of the European Economic Community and, where appropriate, in an official language of the exporting country. 2. Certificates shall measure approximately 210 × 297 millimetres. The paper used shall be: in the case of the goods listed under Order No 3 in the table referred to in Article 26, white paper free of mechanical pulp, dressed for writing purposes and weighing not less than 55 g/m2 and not more than 65 g/m2.The front of the certificate shall have a printed guilloche pattern background in pink, such as to reveal any falsification by mechanical or chemical means, in the case of the goods listed under Order No 4 in the table referred to in Article 26, white paper with a yellow border weighing not less than 40 g/m2, in the case of the other goods in the table, white paper weighing at least 40 g/m2. 3. In the case of the goods listed under Order No 3 in the table referred to in Article 26, the borders of the certificate may bear decorative designs on their outer edge in a band not exceeding 13 millimetres in width. 4. In the case of goods referred to under Order No 2 in the table referred to in Article 26, the certificate shall be made out in one original and two copies. The original shall be white, the first copy pink and the second copy yellow. 5. In the case of the goods listed under Order No 2 of the table referred to in Article 26, each certificate shall bear an individual serial number given by the issuing body, followed by the nationality symbol appropriate to that body. The copies shall bear the same serial number and nationality symbol as the original. 6. The customs authorities of the Member State where the goods are declared for release for free circulation may require a translation of the certificate.

Article 28 The certificate shall be completed either in typescript or in manuscript. In the latter case it shall be completed in ink using block capitals.

Article 29 1. The certificate or, in the case of split consignments of the goods listed under Order Nos 1, 6 and 7 in the table referred to in Article 26, a photocopy of the certificate, as provided for in Article 34, shall be presented to the customs authorities of the importing Member State, together with the goods to which it relates, within the following time limits, running from the date of issue of the certificate: two months, in the case of the goods listed under Order No 2 in the table, three months, in the case of the goods listed under Order Nos 1, 3 and 4 in the table, six months, in the case of the goods listed under Order No 7 in the table, 24 months, in the case of the goods listed under Order No 6 in the table. 2. In the case of the goods listed under Order No 2 in the table referred to in Article 26: the original and the first copy of the certificate shall be presented to the appropriate authorities, the second copy of the certificate shall be sent by the issuing body direct to the customs authorities of the importing Member State.

Article 30 1. A certificate shall be valid only if it is duly endorsed by an issuing body appearing in column 6 of the table referred to in Article 26. 2. A duly endorsed certificate is one which shows the place and date of issue and bears the stamp of the issuing body and the signature of the person or persons empowered to sign it.

Article 31 1. An issuing body may appear in the table referred to in Article 26 only if: (a)it is recognized as such by the exporting country; (b)it undertakes to verify the particulars shown in certificates; (c)it undertakes to provide the Commission and Member States, on request, with all appropriate information to enable an assessment to be made of the particulars shown in the certificates. 2. The table referred to in Article 26 shall be revised when the condition laid down in paragraph 1 (a) is no longer fulfilled or when an issuing body fails to fulfil one or more of its obligations.

Article 32 Invoices presented in support of declarations for free circulation shall bear the serial number or numbers of the corresponding certificate(s).

Article 33 The countries listed in column 5 of the table referred to in Article 26 shall send the Commission specimens of the stamps used by their issuing body or bodies and authorized offices. The Commission shall communicate this information to the customs authorities of the Member States.

Article 34 In the case of the goods listed under Order Nos 1, 6 and 7 in the table referred to in Article 26, where a consignment is split the original certificate shall be photocopied for each part consignment. The photocopies and the original certificate shall be presented to the customs office where the goods are located. Each photocopy shall indicate the name and address of the consignee and be marked in red "Extract valid for … kg" (in figures and letters) together with the place and date of the splitting. These statements shall be authenticated by the customs office stamp and the signature of the customs official responsible. Particulars relating to the splitting of the consignment shall be entered on the original certificate, which shall be retained by the customs office concerned.

TITLE IV ORIGIN OF GOODS CHAPTER 1 Non-preferential origin Section 1 Working or processing conferring origin

Article 35 This chapter lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, and for certain products other than textiles and textile articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out. "Country" means either a third country or the Community as appropriate.

Subsection 1 Textiles and textile articles falling within Section XI of the combined nomenclature

Article 36 For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 37, shall be regarded as a working or processing conferring origin in terms of Article 24 of the Code.

Article 37 Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes. However, for products listed in Annex 10, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading. The method of applying the rules in Annex 10 is described in the introductory notes in Annex 9.

Article 38 For the purposes of the preceding Article, the following shall in any event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading: (a)operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and like operations); (b)simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cutting up; (c) (i)changes of packing and breaking-up and assembly of consignments; (ii)simple placing in bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations; (d)the affixing of marks, labels or other like distinguishing signs on products or their packaging; (e)simple assembly of parts of products to constitute a complete product; (f)a combination of two or more operations specified in (a) to (e).

Subsection 2 Products other than textiles and textile articles falling within Section XI of the combined nomenclature

Article 39 In the case of products obtained which are listed in Annex 11, the working or processing referred to in column 3 of the Annex shall be regarded as a process or operation conferring origin under Article 24 of the Code. The method of applying the rules set out in Annex 11 is described in the introductory notes in Annex 9.

Subsection 3 Common provisions for all products

Article 40 Where the lists in Annexes 10 and 11 provide that origin is conferred if the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows: "value" means the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing, "ex-works price" means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported, "value acquired as a result of assembly operations" means the increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.

Section 2 Implementing provisions relating to spare parts

Article 41 1. Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle. 2. Essential spare parts for use with any piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.

Article 42 The presumption of origin referred to in the preceding Article shall be accepted only: if this is necessary for importation into the country of destination, if the incorporation of the said essential spare parts in the piece of equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.

Article 43 For the purposes of Article 41: (a)"piece of equipment, machine, apparatus or vehicle" means goods listed in Sections XVI, XVII and XVIII of the combined nomenclature; (b)"essential spare parts" means parts which are: components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and characteristic of those goods, and intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.

Article 44 Where an application is presented to the competent authorities or authorized agencies of the Member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, machine, apparatus or vehicle. Whenever possible, the person concerned shall also give the particulars of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.

Article 45 Where the origin of essential spare parts within the meaning of Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.

Article 46 In order to ensure application of the rules laid down in this section, the competent authorities of the Member States may require additional proof, in particular: production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported, the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.

Section 3 Implementing provisions relating to certificates of origin Subsection 1 Provisions relating to universal certificates of origin

Article 47 When the origin of a product is or has to be proved on importation by the production of a certificate of origin, that certificate shall fulfil the following conditions: (a)it shall be made out by a reliable authority or agency duly authorized for that purpose by the country of issue; (b)it shall contain all the particulars necessary for identifying the product to which it relates, in particular: the number of packages, their nature, and the marks and numbers they bear, the type of product, the gross and net weight of the product; these particulars may, however, be replaced by others, such as the number or volume, when the product is subject to appreciable changes in weight during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars, the name of the consignor; (c)it shall certify unambiguously that the product to which it relates originated in a specific country.

Article 48 1. A certificate of origin issued by the competent authorities or authorized agencies of the Member States shall comply with the conditions prescribed by Article 47 (a) and (b). 2. The certificates and the applications relating to them shall be made out on forms corresponding to the specimens in Annex 12. 3. Such certificates of origin shall certify that the goods originated in the Community. However, when the exigencies of export trade so require, they may certify that the goods originated in a particular Member State. If the conditions of Article 24 of the Code are fulfilled only as a result of a series of operations or processes carried out in different Member States, the goods may only be certified as being of Community origin.

Article 49 Certificates of origin shall be issued upon written request of the person concerned. Where the circumstances so warrant, in particular where the applicant maintains a regular flow of exports, the Member States may decide not to require an application for each export operation, on condition that the provisions concerning origin are complied with. Where the exigencies of trade so require, one or more extra copies of an origin certificate may be issued. Such copies shall be made out on forms corresponding to the specimen in Annex 12.

Article 50 1. The certificate shall measure 210 × 297 mm. A tolerance of up to minus 5 mm or plus 8 mm in the length shall be allowed. The paper used shall be white, free of mechanical pulp, dressed for writing purposes and weigh at least 64 g/m2 or between 25 and 30 g/m2 where air-mail paper is used. It shall have a printed guilloche pattern background in sepia such as to reveal any falsification by mechanical or chemical means. 2. The application form shall be printed in the official language or in one or more of the official languages of the exporting Member State. The certificate of origin form shall be printed in one or more of the official languages of the Community or, depending on the practice and requirements of trade, in any other language. 3. Member States may reserve the right to print the certificate of origin forms or may have them printed by approved printers. In the latter case, each certificate must bear a reference to such approval. Each certificate of origin form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or stamped, by which it can be identified.

Article 51 The application form and the certificate of origin shall be completed in typescript or by hand in block capitals, in an identical manner, in one of the official languages of the Community or, depending on the practice and requirements of trade, in any other languages.

Article 52 Each origin certificate referred to in Article 48 shall bear a serial number by which it can be identified. The application for the certificate and all copies of the certificate itself shall bear the same number. In addition, the competent authorities or authorized agencies of the Member States may number such documents by order of issue.

Article 53 The competent authorities of the Member States shall determine what additional particulars, if any, are to be given in the application. Such additional particulars shall be kept to a strict minimum. Each Member State shall inform the Commission of the provisions it adopts in pursuance of the preceding paragraph. The Commission shall immediately communicate this information to the other Member States.

Article 54 The competent authorities or authorized agencies of the Member States which have issued certificates of origin shall retain the applications for a minimum of two years. However, applications may also be retained in the form of copies thereof, provided that these have the same probative value under the law of the Member State concerned.

Subsection 2 Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements

Article 55 Articles 56 to 65 lay down the conditions for use of certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements have been established, in so far as these arrangements refer to the following provisions.

(a)Certificates of origin

Article 56 1. Certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements are established shall be made out on a form conforming to the specimen in Annex 13. 2. Such certificates shall be issued by the competent governmental authorities of the third countries concerned, hereinafter referred to as the issuing authorities, if the products to which the certificates relate can be considered as products originating in those countries within the meaning of the rules in force in the Community. 3. Such certificates shall also certify all necessary information provided for in the Community legislation governing the special import arrangements referred to in Article 55. 4. Without prejudice to specific provisions under the special import arrangements referred to in Article 55 the period of validity of the certificates of origin shall be ten months from the date of issue by the issuing authorities.

Article 57 1. Certificates of origin drawn up in accordance with the provisions of this subsection shall consist only of a single sheet identified by the word "original" next to the title of the document. If additional copies are necessary, they shall bear the designation "copy" next to the title of the document. 2. The competent authorities in the Community shall accept as valid only the original of the certificate of origin.

Article 58 1. The certificate of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent. 2. The certificates shall be printed and completed in one of the official languages of the Community.

Article 59 1. The certificate shall be completed in typescript or by means of a mechanical data-processing system, or similar procedure. 2. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and if necessary adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.

Article 60 1. Box 5 of the certificates of origin issued in accordance with Articles 56 to 59 shall contain any additional particulars which may be required for the implementation of the special import arrangements to which they relate as referred to in Article 56 (3). 2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.

Article 61 Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so. The certificate shall be issued when the products to which it relates are exported, and the issuing authority shall keep a copy of each certificate issued.

Article 62 Exceptionally, the certificates of origin referred to above may be issued after the export of the products to which they relate, where the failure to issue them at the time of such export was a result of involuntary error or omission or special circumstances. The issuing authorities may not issue retrospectively a certificate of origin provided for in Articles 56 to 61 until they have checked that the particulars in the exporter's application correspond to those in the relevant export file. Certificates issued retrospectively shall bear one of the following: expedido a posteriori, udstedt efterfølgende, Nachträglich ausgestellt, Εκδοθέν εκ των υστέρων, Issued retrospectively, Délivré a posteriori, rilasciato a posteriori, afgegeven a posteriori, emitido a posteriori, annettu jälkikäteen —utfärdat i efterhand, utfärdat i efterhand, Vystaveno dodatečně, Välja antud tagasiulatuvalt, Izsniegts retrospektīvi, Retrospektyvusis išdavimas, Kiadva visszamenőleges hatállyal, Maħruġ retrospettivament, Wystawione retrospektywnie, Izdano naknadno, Vyhotovené dodatočne, издаден впоследствие, eliberat ulterior, in the "Remarks" box.

(b)Administrative cooperation

Article 63 1. Where the special import arrangements for certain agricultural products provide for the use of the certificate of origin laid down in Articles 56 to 62, the entitlement to use such arrangements shall be subject to the setting up of an administrative cooperation procedure unless specified otherwise in the arrangements concerned. To this end the third countries concerned shall send the Commission of the European Communities: the names and addresses of the issuing authorities for certificates of origin together with specimens of the stamps used by the said authorities, the names and addresses of the government authorities to which requests for the subsequent verification of origin certificates provided for in Article 64 below should be sent. The Commission shall transmit all the above information to the competent authorities of the Member States. 2. Where the third countries in question fail to send the Commission the information specified in paragraph 1, the competent authorities in the Community shall refuse access entitlement to the special import arrangements.

Article 64 1. Subsequent verification of the certificates of origin referred to in Articles 56 to 62 shall be carried out at random and whenever reasonable doubt has arisen as to the authenticity of the certificate or the accuracy of the information it contains. For origin matters the verification shall be carried out on the initiative of the customs authorities. For the purposes of agricultural rules, the verification may be carried out, where appropriate, by other competent authorities. 2. For the purposes of paragraph 1, the competent authorities in the Community shall return the certificate of origin or a copy thereof to the governmental authority designated by the exporting country, giving, where appropriate, the reasons of form or substance for an enquiry. If the invoice has been produced, the original or a copy thereof shall be attached to the returned certificate. The authorities shall also provide any information that has been obtained suggesting that the particulars given on the certificates are inaccurate or that the certificate is not authentic. Should the customs authorities in the Community decide to suspend the application of the special import arrangements concerned pending the results of the verification they shall grant release of the products subject to such precautions as they consider necessary.

Article 65 1. The results of subsequent verifications shall be communicated to the competent authorities in the Community as soon as possible. The said results must make it possible to determine whether the origin certificates remitted in the conditions laid down in Article 64 above apply to the goods actually exported and whether the latter may actually give rise to application of the special importation arrangements concerned. 2. If there is no reply within a maximum time limit of six months to requests for subsequent verification, the competent authorities in the Community shall definitively refuse to grant entitlement to the special import arrangements.

CHAPTER 2 Preferential origin

Article 66 For the purposes of this Chapter: (a)"manufacture" means any kind of working or processing including assembly or specific operations; (b)"material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (c)"product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (d)"goods" means both materials and products; (e)"customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation); (f)"ex-works price" in the list in Annex 15 means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (g)"value of materials" in the list in Annex 15 means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or the beneficiary country within the meaning of Article 67(1) or in the beneficiary republic within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this subparagraph shall be applied mutatis mutandis; (h)"chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised System; (i)"classified" refers to the classification of a product or material under a particular heading; (j)"consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.

Section 1 Generalised system of preferences Subsection 1 Definition of the concept of originating products

Article 67 1. For the purposes of the provisions concerning generalised tariff preferences granted by the Community to products originating in developing countries (hereinafter referred to as "beneficiary countries"), the following products shall be considered as originating in a beneficiary country: (a)products wholly obtained in that country within the meaning of Article 68; (b)products obtained in that country in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 69. 2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country. 3. Paragraph 1 shall apply mutatis mutandis in order to establish the origin of the products obtained in the Community. 4. In so far as Norway and Switzerland grant generalised tariff preferences to products originating in the beneficiary countries referred to in paragraph 1 and apply a definition of the concept of origin corresponding to that set out in this section, products originating in the Community, Norway or Switzerland which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country. The provisions of the first subparagraph shall apply only to products originating in the Community, Norway or Switzerland (according to the rules of origin relative to the tariff preferences in question) which are exported direct to the beneficiary country. The provisions of the first subparagraph shall not apply to products falling within Chapters 1 to 24 of the Harmonised System. The Commission shall publish in the Official Journal of the European Communities (C series) the date from which the provisions laid down in the first and second subparagraphs shall apply. 5. The provisions of paragraph 4 shall apply on condition that Norway and Switzerland grant, by reciprocity, the same treatment to Community products.

Article 68 1. The following shall be considered as wholly obtained in a beneficiary country or in the Community: (a)mineral products extracted from its soil or from its seabed; (b)vegetable products harvested there; (c)live animals born and raised there; (d)products from live animals raised there; (e)products obtained by hunting or fishing conducted there; (f)products of sea fishing and other products taken from the sea outside its territorial waters by its vessels; (g)products made on board its factory ships exclusively from the products referred to in (f); (h)used articles collected there fit only for the recovery of raw materials; (i)waste and scrap resulting from manufacturing operations conducted there; (j)products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights; (k)goods produced there exclusively from products specified in (a) to (j). 2. The terms "its vessels" and "its factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships: which are registered or recorded in the beneficiary country or in a Member State, which sail under the flag of a beneficiary country or of a Member State, which are at least 50 % owned by nationals of the beneficiary country or of Member States or by a company having its head office in that country or in one of those Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or to the Member States or to public bodies or nationals of that beneficiary country or of the Member States, of which the master and officers are nationals of the beneficiary country or of the Member States, and of which at least 75 % of the crew are nationals of the beneficiary country or of the Member States. 3. The terms "beneficiary country" and "Community" shall also cover the territorial waters of that country or of the Member States. 4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.

Article 69 For the purposes of Article 67, products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled. Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing, and apply only in relation to such materials. If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

Article 70 1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 69 are satisfied: (a)preserving operations to ensure that the products remain in good condition during transport and storage; (b)breaking-up and assembly of packages; (c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d)ironing or pressing of textiles; (e)simple painting and polishing operations; (f)husking, partial or total milling, polishing and glazing of cereals and rice; (g)operations to colour sugar or form sugar lumps; partial or total milling of sugar; (h)peeling, stoning and shelling, of fruits, nuts and vegetables; (i)sharpening, simple grinding or simple cutting; (j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); (k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m)simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in the Community; (n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o)a combination of two or more of the operations specified in points (a) to (n); (p)slaughter of animals. 2. All the operations carried out in either a beneficiary country or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 70a 1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System. Accordingly, it follows that: (a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; (b)when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this section. 2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 71 1. By way of derogation from the provisions of Article 69, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product. Where, in the list, one or several percentage are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph. 2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.

Article 72 1. By way of derogation from Article 67, for the purposes of determining whether a product manufactured in a beneficiary country which is a member of a regional group originates therein with the meaning of that Article, products originating in any of the countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture (regional cumulation). 2. The country of origin of the final product shall be determined in accordance with Article 72a. 3. Regional cumulation shall apply to three separate regional groups of beneficiary countries benefiting from the generalised system of preferences: (a)Group I: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam; (b)Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela; (c)Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka. 4. The expression "regional group" shall be taken to mean Group I, Group II or Group III, as the case may be.

Article 72a 1. When goods originating in a country which is a member of a regional group are worked or processed in another country of the same regional group, they shall have the origin of the country of the regional group where the last working or processing was carried out, provided that: (a)the value added there, as defined in paragraph 3, is greater than the highest customs value of the products used originating in any one of the other countries of the regional group, and (b)the working or processing carried out there exceeds that set out in Article 70 and, in the case of textile products, also those operations referred to at Annex 16. 2. When the conditions of original in paragraph 1(a) and (b) are not satisfied, the products shall have the origin of the country of the regional group which accounts for the highest customs value of the originating products coming from other countries of the regional group. 3. "Value added" means the ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group. 4. Proof of the originating status of goods exported from a country of a regional group to another country of the same group to be used in further working or processing, or to be re-exported where no further working or processing takes place, shall be established by a certificate of origin Form A issued in the first country. 5. Proof of the originating status, acquired or retained under the terms of Article 72, this Article and Article 72b, of goods exported from a country of a regional group to the Community, shall be established by a certificate of origin Form A issued or an invoice declaration made out in that country on the basis of a certificate of origin Form A issued according to the provisions of paragraph 4. 6. The country of origin shall be marked in box 12 of the certificate of origin Form A or on the invoice declaration, that country being: in the case of products exported without further working or processing according to paragraph 4, the country of manufacture; in the case of products exported after further working or processing, the country of origin as determined in accordance with paragraph 1.

Article 72b 1. Articles 72 and 72a shall apply only where: (a)the rules regulating trade in the context of regional cumulation, as between the countries of the regional group, are identical to those laid down in this section: (b)each country of the regional group has undertaken to comply or ensure compliance with the terms of this section and to provide the administrative cooperation necessary both to the Community and to the other countries of the regional group in order to ensure the correct issue of certificates of origin Form A and the verification of certificates of origin Form A and invoice declarations. This undertaking shall be transmitted to the Commission through the following Secretariats, as the case may be: (i)Group I: the General Secretariat of the Association of South-East Asian Nations (ASEAN); (ii)Group II: the Andean Community — Central American Common Market and Panama Permanent Joint Committee on Origin (Comité Conjunto Permanente de Origen Comunidad Andina - Mercado Común Centroamericano y Panamá); (iii)Group III: the Secretariat of the South Asian Association for Regional Cooperation (SAARC). 2. The Commission shall inform the Member States when the conditions set out in paragraph 1 have been satisfied, in the case of each regional group. 3. Article 78(1)(b) shall not apply to products originating in any of the countries of the regional group when they pass through the territory of any of the other countries of the regional group, whether or not further working or processing take place there.

Article 73 Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 74 Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 75 In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture: (a)energy and fuel; (b)plant and equipment; (c)machines and tools; (d)goods which do not enter, and which are not intended to enter, into the final composition of the product.

Article 76 1. Derogations from the provisions of this section may be made in favour of the least-developed beneficiary countries benefiting from the generalised system of preferences when the development of existing industries or the creation of new industries justifies them. The least-developed beneficiary countries are listed in the Council Regulations and the ECSC Decision concerning the application of generalised tariff preferences. For this purpose, the country concerned shall submit to the Community a request for a derogation together with the reasons for the request in accordance with paragraph 3. 2. The examination of requests shall, in particular, take into account: (a)cases where the application of existing rules of origin would affect significantly the ability of an existing industry in the country concerned to continue its exports to the Community, with particular reference to cases where this could lead to business closures; (b)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation encouraging implementation of the investment programme would enable the rules to be satisfied by stages; (c)the economic and social impact of the decision to be taken especially in respect of employment in the beneficiary countries and the Community. 3. In order to facilitate the examination of requests for derogation, the country making the request shall furnish in support of its request the fullest possible information, covering in particular the points listed below: description of the finished product, nature and quantity of materials originating in a third country, manufacturing process, value added, the number of employees in the enterprise concerned, the anticipated volume of the exports to the Community, other possible sources of supply for raw materials, reasons for the duration requested, other observations. 4. The Commission shall present the derogation-request to the Committee. It shall be decided on in accordance with the committee procedure. 5. Where use is made of a derogation, the following phrase must appear in box 4 of the certificate of origin Form A, or on the invoice declaration laid down in Article 89:"Derogation - Regulation (EC) No …/…". 6. The provisions of paragraphs 1 to 5 shall apply to any prolongations.

Article 77 The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or in the Community. If originating products exported from the beneficiary country or from the Community to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that: the products returned are the same as those which were exported, and they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 78 1. The following shall be considered as transported direct from the beneficiary country to the Community or from the Community to the beneficiary country: (a)products transported without passing through the territory of any other country, except in the case of the territory of another country of the same regional group where Article 72 is applied; (b)products constituting one single consignment transported through the territory of countries other than the beneficiary country or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition; (c)products transported through the territory of Norway or Switzerland and subsequently re-exported in full or in part to the Community or to the beneficiary country, provided that the products remain under the surveillance of the customs authorities of the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition; (d)products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or of the Community. 2. Evidence that the conditions specified in paragraph 1(b) and (c) have been fulfilled shall be supplied to the competent customs authorities by the production of: (a)a single transport document covering the passage from the exporting country through the country of transit; or (b)a certificate issued by the customs authorities of the country of transit: giving an exact description of the products, stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and certifying the conditions under which the products remained in the country of transit; (c)or, failing these, any substantiating documents.

Article 79 1. Originating products sent from a beneficiary country for exhibition in another country and sold after the exhibition for importation into the Community shall benefit, on importation, from the tariff preferences referred to in Article 67, provided that the products meet the requirements of this section entitling them to be recognised as originating in the beneficiary country and provided that it is shown to the satisfaction of the competent Community customs authorities that: (a)an exporter has consigned these products from the beneficiary country directly to the country in which the exhibition is held and has exhibited them there; (b)the products have been sold or otherwise disposed of by that exporter to a person in the Community; (c)the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition; (d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A certificate of origin Form A shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Subsection 2 Proof of origin

Article 80 Products originating in the beneficiary country shall benefit from the tariff preferences referred to in Article 67, on submission of either: (a)a certificate of origin Form A, a specimen of which appears in Annex 17; or (b)in the cases specified in Article 89(1), a declaration, the text of which appears in Annex 18, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "invoice declaration").

(a)CERTIFICATE OF ORIGIN FORM A

Article 81 1. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 67, provided that they have been transported directly within the meaning of Article 78, on submission of a certificate of origin Form A, issued by the customs authorities or by other competent governmental authorities of the beneficiary country, provided that the latter country: has communicated to the Commission the information required by Article 93, and assists the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question. 2. A certificate of origin Form A may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences referred to in Article 67. 3. A certificate of origin Form A shall be issued only on written application from the exporter or his authorised representative. 4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A. 5. The certificate shall be issued by the competent governmental authorities of the beneficiary country if the products to be exported can be considered as products originating in that country within the meaning of Subsection 1. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured. 6. For the purposes of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate. 7. It shall be the responsibility of the competent governmental authorities of the beneficiary country to ensure that certificates and applications are duly completed. 8. The completion of box 2 of the certificate of origin Form A shall be optional. Box 12 shall be duly completed by indicating "European Community" or one of the Member States. 9. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, shall be handwritten.

Article 82 Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.

Article 83 Since the certificate of origin Form A constitutes the documentary evidence for the application of provisions concerning the tariff preferences referred to in Article 67, it shall be the responsibility of the competent governmental authorities of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.

Article 84 Proofs of origin shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.

Article 85 1. By way of derogation from Article 81(5), a certificate of origin Form A may exceptionally be issued after exportation of the products to which it relates, if: (a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b)it is demonstrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons. 2. The competent governmental authorities may issue a certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issued when the products in question were exported. 3. Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement "Issued retrospectively" or "Délivré a posteriori".

Article 86 1. In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply, to the competent governmental authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word "Duplicate" or "Duplicata", together with the date of issue and the serial number of the original certificate. 2. For the purposes of Article 90b, the duplicate shall take effect from the date of the original.

Article 87 1. When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more certificates of origin Form A for the purpose of sending all or some of these products elsewhere within the Community or to Switzerland or Norway. The replacement certificate(s) of origin Form A shall be issued by the customs office under whose control the products are placed. 2. The replacement certificate issued in application of paragraph 1 or Article 88 shall be regarded as the definitive certificate of origin for the products to which it refers. The replacement certificate shall be made out on the basis of a written request by the re-exporter. 3. The top right-hand box of the replacement certificate shall indicate the name of the intermediary country where it is issued. Box 4 shall contain the words "Replacement certificate" or "Cer-ti-fi-cat de remplacement", as well as the date of issue of the original certificate of origin and its serial number. The name of the re-exporter shall be given in box 1. The name of the final consignee may be given in box 2. All particulars ofthe re-exported products appearing on the original certificate shall be transferred to boxes 3 to 9. References to there-exporter's invoice shall be given in box 10. The customs authorities which issued the replacement certificate shall endorse box 11. The responsibility of the authorities is confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of destination shall be taken from the original certificate. This box shall be signed by the re-exporter. A re-exporter who signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the original certificate. 4. The customs office which is requested to perform the operation referred to in paragraph 1 should note on the original certificate the weights, numbers and nature of the products forwarded and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the original certificate for at least three years. 5. A photocopy of the original certificate may be annexed to the replacement certificate. 6. In the case of products which benefit from the tariff preferences referred to in Article 67, under a derogation granted in accordance with the provisions of Article 76, the procedure laid down in this Article shall apply only when such products are intended for the Community.

Article 88 Originating products within the meaning of this section shall be eligible on importation into the Community to benefit from the tariff preferences referred to in Article 67 on production of a replacement certificate of origin Form A issued by the customs authorities of Norway or Switzerland on the basis of a certificate of origin Form A issued by the competent governmental authorities of the beneficiary country, provided that the conditions laid down in Article 78 have been satisfied and provided that Norway or Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates issued. The verification procedure laid down in Article 94 shall apply mutatis mutandis. The time limit laid down in Article 94(3) shall be extended to eight months.

(b)INVOICE DECLARATION

Article 89 1. The invoice declaration may be made out: (a)by an approved Community exporter within the meaning of Article 90, or (b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000, and provided that the assistance referred to in Article 81(1) shall apply to this procedure. 2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a beneficiary country, and fulfil the other requirements of this section. 3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section. 4. An invoice declaration shall be made out by the exporter in either French or English by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 18. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 90 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him. 6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions: (a)one invoice declaration shall be made out for each consignment; (b)if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of "originating products", the exporter may refer to this check in the invoice declaration. The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.

Article 90 1. The customs authorities of the Community may authorise any exporter, hereinafter referred to as an "approved exporter", who makes frequent shipments of products originating in the Community within the meaning of Article 67(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned. 2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. 3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration. 4. The customs authorities shall monitor the use of the authorisation by the approved exporter. 5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes improper use of the authorisation.

Article 90a 1. Evidence of the originating status of Community products within the meaning of Article 67(2) shall be furnished by either: (a)the production of a movement certificate EUR.1, a specimen of which is set out in Annex 21; or (b)the production of a declaration as referred to in Article 89. 2. The exporter or his authorised representative shall enter "GSP beneficiary countries" and "EC", or "Pays bénéficiaires du SPG" and "CE", in box 2 of the movement certificate EUR.1. 3. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to movement certificates EUR.1 and, with the exception of the provisions concerning their issue, to invoice declarations.

Article 90b 1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 67, where the failure to submit these documents by the final date set is due to exceptional circumstances. 3. In other cases of belated presentation, the customs authorities of the importing country my accept the proofs of origin where the products have been submitted before the said final date. 4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods: (a)are imported within the framework of frequent and continuous trade flows of a significant commercial value; (b)are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community; (c)are classified in the same code (eight digits) of the Combined Nomenclature; (d)come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community. This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.

Article 90c 1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 67 without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section and where there is no doubt as to the veracity of such a declaration. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of travellers' personal luggage.

Article 91 1. When Article 67(2), (3) or (4) applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in the Community, Norway or Switzerland are used shall rely on the movement certificate EUR.1 or, where necessary, the invoice declaration. 2. Box 4 of certificates of origin Form A issued in the cases set out in paragraph 1 shall contain the remark "EC cumulation", "Norway cumulation", "Switzerland cumulation", or "Cumul CE", "Cumul Norvège", "Cumul Suisse".

Article 92 The discovery of slight discrepancies between the statements made in the certificate of origin Form A, in the movement certificate EUR.1 or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate or declaration null and void if it is duly established that that document does correspond to the products submitted. Obvious formal errors such as typing errors on a certificate of origin Form A, a movement certificate EUR.1 or an invoice declaration should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.

Subsection 3 Methods of administrative cooperation

Article 93 1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly authorised representative to consult the specimen impressions of the stamps mentioned in this paragraph. 2. The Commission shall publish, in the Official Journal of the European Communities ("C" series), the date on which the new beneficiary countries referred to in Article 97 met the obligations set out in paragraph 1. 3. The Commission shall send, to the beneficiary countries, specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1.

Article 93a For the purposes of the provisions concerning the tariff preferences referred to in Article 67, every beneficiary country shall comply or ensure compliance with the rules concerning the origin of the products, the completion and issue of certificates of origin Form A, the conditions for the use of invoice declarations and those concerning methods of administrative cooperation.

Article 94 1. Subsequent verifications of certificates of origin Form A and invoice declarations shall be carried out at random or whenever the customs authorities in the Community have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section. 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities in the Community shall return the certificate of origin Form A and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent governmental authorities in the exporting beneficiary country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. If the said authorities decide to suspend the granting of the tariff preferences referred to in Article 67 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country or in the Community. 4. In the case of certificates of origin Form A issued in accordance with Article 91, the reply shall include a copy (copies) of the movement certificate(s) EUR.1 or, where necessary, of the corresponding invoice declaration(s). 5. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences. The provisions of the first subparagraph shall apply between the countries of the same regional group for the purposes of the subsequent verification of the certificates of origin Form A issued in accordance with this section. 6. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries. 7. For the purposes of the subsequent verification of certificates of origin Form A, copies of the certificates, as well as any export documents referring to them, shall be kept for at least three years by the competent governmental authorities of the exporting beneficiary country.

Article 95 Article 78(1)(c) and Article 88 shall apply only in so far as Norway and Switzerland, in the context of tariff preferences granted by them to certain products originating in developing countries, apply provisions similar to those of the Community. The Commission shall inform the Member States' customs authorities of the adoption by Norway and Switzerland of such provisions and shall notify them of the date from which the provisions of Article 78(1)(c) and Article 88, and the similar provisions adopted by Norway and Switzerland, are applied. These provisions shall apply on condition that the Community, Norway and Switzerland have concluded an agreement stating, among other things, that they shall provide each other with the necessary mutual assistance in matters of administrative cooperation.

Subsection 4 Ceuta and Melilla

Article 96 1. The term "Community" used in this section shall not cover Ceuta and Melilla. The term "products originating in the Community" shall not cover products originating in Ceuta and Melilla. 2. This Section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary country benefiting from the generalised system of preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla. 3. Ceuta and Melilla shall be regarded as a single territory. 4. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to products originating in Ceuta and Melilla. 5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.

Subsection 5 Final provision

Article 97 When a country or territory is admitted or readmitted as a beneficiary country in respect of products referred to in the relevant Council Regulations or the ECSC Decision, goods originating in that country or territory may benefit from the generalised system of preferences on condition that they were exported from the beneficiary country or territory on or after the date referred to in Article 93(2).

Section 2 Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply Subsection 1 Definition of the concept of originating products

Article 98 1. For the purposes of the provisions concerning preferential tariff measures adopted unilaterally by the Community for certain countries, groups of countries or territories (hereinafter referred to as "beneficiary countries or territories"), with the exception of those referred to in Section 1 of this Chapter and the overseas countries and territories associated with the Community, the following products shall be considered as products originating in a beneficiary country or territory: (a)products wholly obtained in that beneficiary country or territory with the meaning of Article 99; (b)products obtained in that beneficiary country or territory, in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 100. 2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a beneficiary country or territory to working or processing going beyond that described in Article 101 shall be considered as originating in that beneficiary country or territory. 3. Paragraph 1 shall apply mutatis mutandis in establishing the origin of the products obtained in the Community.

Article 99 1. The following shall be considered as wholly obtained in a beneficiary country or territory or in the Community: (a)mineral products extracted from its soil or from its seabed; (b)vegetable products harvested there; (c)live animals born and raised there; (d)products from live animals raised there; (e)products obtained by hunting or fishing conducted there; (f)products of sea-fishing and other products taken from the sea outside the territorial waters by its vessels; (g)products made on board its factory ships exclusively from the products referred to in (f); (h)used articles collected there, fit only for the recovery of raw materials; (i)waste and scrap resulting from manufacturing operations conducted there; (j)products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights; (k)goods produced there exclusively from products specified in (a) to (j). 2. The terms "its vessels" and "its factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships: which are registered or recorded in the beneficiary country or territory or in a Member State, which sail under the flag of a beneficiary country or territory or of a Member State, which are owned to the extent of at least 50 % by nationals of the beneficiary country or territory or of Member States or by a company with its head office in that republic or in one of the Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or territory or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or territory or to the Member States or to public bodies or nationals of that beneficiary country or territory or of the Member States, of which the master and officers are nationals of the beneficiary country or territory or of the Member States, and of which at least 75 % of the crew are nationals of the beneficiary country or territory or of the Member States. 3. The terms "beneficiary country or territory" and "Community" shall also cover the territorial waters of that republic or of the Member States. 4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or territory or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.

Article 100 For the purposes of Article 98, products which are not wholly obtained in a beneficiary country or territory or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled. Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

Article 101 1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 100 are satisfied: (a)preserving operations to ensure that the products remain in good condition during transport and storage; (b)breaking-up and assembly of packages; (c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d)ironing or pressing of textiles; (e)simple painting and polishing operations; (f)husking, partial or total milling, polishing and glazing of cereals and rice; (g)operations to colour sugar or form sugar lumps; partial or total milling of sugar; (h)peeling, stoning and shelling, of fruits, nuts and vegetables; (i)sharpening, simple grinding or simple cutting; (j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); (k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m)simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or territory or in the Community; (n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o)a combination of two or more of the operations specified in points (a) to (n); (p)slaughter of animals. 2. All the operations carried out in either a beneficiary country or territory or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 101a 1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System. Accordingly, it follows that: (a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; (b)when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section. 2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 102 1. By way of derogation from the provisions of Article 100, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product. Where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph. 2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.

Article 103 Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 104 Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 105 In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture: (a)energy and fuel; (b)plant and equipment; (c)machines and tools; (d)goods which do not enter, and which are not intended to enter, into the final composition of the product.

Article 106 The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or territory or in the Community. If originating products exported from the beneficiary country or territory or from the Community to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that: the products returned are the same as those which were exported, and they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 107 1. The following shall be considered as transported directly from the beneficiary country or territory to the Community or from the Community to the beneficiary country or territory: (a)products transported without passing through the territory of any other country; (b)products constituting one single consignment transported through the territory of countries other than the beneficiary country or territory or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition; (c)products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or territory or of the Community. 2. Evidence that the conditions set out in paragraph 1(b) are fulfilled shall be supplied to the competent customs authorities by the production of: (a)a single transport document covering the passage from the exporting country through the country of transit; or (b)a certificate issued by the customs authorities of the country of transit: giving an exact description of the products, stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and certifying the conditions under which the products remained in the country of transit; (c)or, failing these, any substantiating documents.

Article 108 1. Originating products, sent from a beneficiary country or territory for exhibition in another country and sold after the exhibition for importation into the Community, shall benefit on importation from the tariff preferences referred to in Article 98, provided that they meet the requirements of this section entitling them to be recognised as originating in that beneficiary country or territory and provided that it is shown to the satisfaction of the competent Community customs authorities that: (a)an exporter has consigned the products from the beneficiary country or territory directly to the country in which the exhibition is held and has exhibited them there; (b)the products have been sold or otherwise disposed of by that exporter to a person in the Community; (c)the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition; (d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A movement certificate EUR.1 shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Subsection 2 Proof of origin

Article 109 Products originating in the beneficiary country or territory shall benefit from the tariff preferences referred to in Article 98, on submission of either: (a)a movement certificate EUR.1, a specimen of which appears in Annex 21, or (b)in the cases specified in Article 116(1), a declaration, the text of which appears in Annex 22, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "inovice declaration").

(a)MOVEMENT CERTIFICATE EUR.1

Article 110 1. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 98, provided that they have been transported direct to the Community within the meaning of Article 107, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a beneficiary country or territory, on condition 87 beneficiary country or territory: have communicated to the Commission the information required by Article 121, and assist the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question. 2. A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences referred to in Article 98. 3. A movement certificate EUR.1 shall be issued only on written application from the exporter or his authorised representative. Such application shall be made on a form, a specimen of which appears in Annex 21, which shall be completed in accordance with the provisions of this subsection. Applications for movement certificates EUR.1 shall be kept for at least three years by the competent authorities of the exporting beneficiary country or territory or Member State. 4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a movement certificate EUR.1. The exporter shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said authorities on the circumstances in which the products were obtained. 5. The movement certificate EUR.1 shall be issued by the competent governmental authorities of the beneficiary country or territory or by the customs authorities of the exporting Member State, if the products to be exported can be considered as originating products within the meaning of this section. 6. Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the preferential arrangements set out in Article 98, it shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to take any steps necessary to verify the origin of the products and to check the other statements on the certificate. 7. For the purpose of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities of the beneficiary country or territory or the customs authorities of the exporting member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate. 8. It shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to ensure that the forms referred to in paragraph 1 are duly completed. 9. The date of issue of the movement certificate EUR.1 shall be indicated in that part of the certificate reserved for the customs authorities. 10. A movement certificate EUR.1shall be issued by the competent authorities of the beneficiary country or territory or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as the export has taken place or is ensured.

Article 111 Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or within heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.

Article 112 Proofs of origin shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.

Article 113 1. By way of derogation from Article 110(10), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if: (a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b)it is demonstrated to the satisfaction of the competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. 2. The competent authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that a movement certificate EUR.1 satisfying the provisions of this section was not issued when the products in question were exported. 3. Movement certificates EUR.1 issued retrospectively shall be endorsed with one of the following phrases: "EXPEDIDO A POSTERIORI", "UDSTEDT EFTERFØLGENDE", "NACHTRÄGLICH AUSGESTELLT", "ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ", "ISSUED RETROSPECTIVELY", "DÉLIVRÉ A POSTERIORI", "RILASCIATO A POSTERIORI", "AFGEGEVEN A POSTERIORI", "EMITIDO A POSTERIORI", "ANNETTU JÄLKIKÄTEEN", "UTFÄRDAT I EFTERHAND", "VYSTAVENO DODATEČNĚ", "VÄLJA ANTUD TAGASIULATUVALT", "IZSNIEGTS RETROSPEKTĪVI", "RETROSPEKTYVUSIS IŠDAVIMAS", "KIADVA VISSZAMENŐLEGES HATÁLLYAL", "MAħRUĠ RETROSPETTIVAMENT", "WYSTAWIONE RETROSPEKTYWNIE", "IZDANO NAKNADNO", "VYHOTOVENÉ DODATOČNE", "ИЗДАДЕН ВПОСЛЕДСТВИЕ", "ELIBERAT ULTERIOR". 4. The endorsement referred to in paragraph 3 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 114 1. In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the competent authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. 2. The duplicate issued in this way shall be endorsed with one of the following words: "DUPLICADO", "DUPLIKAT", "DUPLIKAT", "ΑΝΤΙΓΡΑΦΟ", "DUPLICATE", "DUPLICATA", "DUPLICATO", "DUPLICAAT", "SEGUNDA VIA", "KAKSOISKAPPALE", "DUPLIKAT", "DUPLIKÁT", "DUPLIKAAT", "DUBLIKĀTS", "DUBLIKATAS", "MÁSODLAT", "DUPLIKAT", "DUPLIKAT", "DVOJNIK", "DUPLIKÁT", "ДУБЛИКАТ", "DUPLICAT". 3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the movement certificate EUR.1. 4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 115 When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of those products elsewhere in the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

(b)INVOICE DECLARATION

Article 116 1. The invoice declaration may be made out: (a)by an approved Community exporter within the meaning of Article 117, or (b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000, and on condition that the assistance referred to in Article 110(1) shall apply to this procedure. 2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a beneficiary country or territory and fulfil the other requirements of this section. 3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section. 4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink, in printed characters. 5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 117 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him. 6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions: (a)an invoice declaration shall be made out for each consignment; (b)if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of "originating products", the exporter may refer to this check in the invoice declaration. The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.

Article 117 1. The customs authorities in the Community may authorise any exporter, hereinafter referred to as an "approved exporter", who makes frequent shipments of products originating in the Community within the meaning of Article 98(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned. 2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. 3. The customs authorities shall assign the approved exporter a customs authorisation number which shall appear on the invoice declaration. 4. The customs authorities shall monitor the use of the authorisation by the approved exporter. 5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.

Article 118 1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 98, where the failure to submit these documents by the final date set is due to exceptional circumstances. 3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date. 4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods: (a)are imported within the framework of frequent and continuous trade flows of a significant commercial value; (b)are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community; (c)are classified in the same code (eight digits) of the Combined Nomenclature; (d)come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community. This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.

Article 119 1. Products sent as small packages from private person to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 98 without requiring the submission of a movement certificate EUR.1 or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section, and where there is no doubt as to the veracity of such a declaration. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view. Furthermore, the total value of the products shall not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of traveller's personal luggage.

Article 120 The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.

Subsection 3 Methods of administrative cooperation

Article 121 1. The beneficiary countries or territories shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue movement certificates EUR.1, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the movement certificates EUR.1 and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries or territories. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly-authorised representative to consult the specimen impressions of stamps mentioned in this paragraph. 2. The Commission shall send, to the beneficiary countries or territories, the specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1.

Article 122 1. Subsequent verifications of movement certificates EUR.1 and of invoice declarations shall be carried out at random or whenever the customs authorities in the importing Member State or the competent governmental authorities of the beneficiary countries or territories have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section. 2. For the purposes of implementing the provisions of paragraph 1, the competent authorities in the importing Member State or beneficiary country or territory shall return the EUR. 1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent authorities in the exporting beneficiary country or territory or Member State, giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. If the customs authorities in the importing Member State decide to suspend the granting of the tariff preferences referred to in Article 98 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities of the importing Member States or to the competent governmental authorities of the importing beneficiary country or territory within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as originating in the beneficiary country or territory or in the Community. 4. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences. 5. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting beneficiary country or territory shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries. 6. For the purposes of the subsequent verification of movement certificates EUR.1, copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent governmental authorities of the exporting beneficiary country or territory or by the customs authorities of the exporting Member State.

Subsection 4 Ceuta and Melilla

Article 123 1. The term "Community" used in this section shall not cover Ceuta and Melilla. The term "products originating in the Community"shall not cover products originating in Ceuta and Melilla. 2. This section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary countries or territories benefiting from the preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla. 3. Ceuta and Melilla shall be regarded as a single territory. 4. The provisions of this section concerning the issue, use and subsequent verification of movement certificates EUR.1shall apply mutatis mutandis to products originating in Ceuta and Melilla. 5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.

TITLE V CUSTOMS VALUE CHAPTER 1 General provisions

Article 141 1. In applying the provisions of Articles 28 to 36 of the Code and those of this title, Member States shall comply with the provisions set out in Annex 23. The provisions as set out in the first column of Annex 23 shall be applied in the light of the interpretative note appearing in the second column. 2. If it is necessary to make reference to generally accepted accounting principles in determining the customs value, the provisions of Annex 24 shall apply.

Article 142 1. For the purposes of this title: (a)"the Agreement" means the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade concluded in the framework of the multilateral trade negotiations of 1973 to 1979 and referred to in the first indent of Article 31 (1) of the Code; (b)"produced goods" includes goods grown, manufactured and mined; (c)"identical goods" means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical; (d)"similar goods" means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar; (e)"goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods. 2. "Identical goods" and "similar goods", as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 32 (1) (b) (iv) of the Code because such elements were undertaken in the Community.

Article 143 1. For the purposes of Title II, Chapter 3 of the Code and of this Title, persons shall be deemed to be related only if: (a)they are officers or directors of one another's businesses; (b)they are legally recognized partners in business; (c)they are employer and employee; (d)any person directly or indirectly owns, controls or holds 5 % or more of the outstanding voting stock or shares of both of them; (e)one of them directly or indirectly controls the other; (f)both of them are directly or indirectly controlled by a third person; (g)together they directly or indirectly control a third person; or (h)they are members of the same family. Persons shall be deemed to be members of the same family only if they stand in any of the following relationships to one another: husband and wife, parent and child, brother and sister (whether by whole or half blood), grandparent and grandchild, uncle or aunt and nephew or niece, parent-in-law and son-in-law or daughter-in-law, brother-in-law and sister-in-law. 2. For the purposes of this title, persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 1.

Article 144 1. For the purposes of determining customs value under Article 29 of the Code of goods in regard to which the price has not actually been paid at the material time for valuation for customs purposes, the price payable for settlement at the said time shall as a general rule be taken as the basis for customs value. 2. The Commission and the Member States shall consult within the Committee concerning the application of paragraph 1.

Article 145 1. Where goods declared for free circulation are part of a larger quantity of the same goods purchased in one transaction, the price actually paid or payable for the purposes of Article 29(1) of the Code shall be that price represented by the proportion of the total price which the quantity so declared bears to the total quantity purchased. Apportioning the price actually paid or payable shall also apply in the case of the loss of part of a consignment or when the goods being valued have been damaged before entry into free circulation. 2. After release of the goods for free circulation, an adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that: (a)the goods were defective at the moment referred to by Article 67 of the Code; (b)the seller made the adjustment in performance of a warranty obligation provided for in the contract of sale, concluded before release for free circulation of the goods; (c)the defective nature of the goods has not already been taken into account in the relevant sales contract. 3. The price actually paid or payable for the goods, adjusted in accordance with paragraph 2, may be taken into account only if that adjustment was made within a period of 12 months following the date of acceptance of the declaration for entry to free circulation of the goods.

Article 146 Where the price actually paid or payable for the purposes of Article 29 (1) of the Code includes an amount in respect of any internal tax applicable within the country of origin or export in respect of the goods in question, the said amount shall not be incorporated in the customs value provided that it can be demonstrated to the satisfaction of the customs authorities concerned that the goods in question have been or will be relieved therefrom for the benefit of the buyer.

Article 147 1. For the purposes of Article 29 of the Code, the fact that the goods which are the subject of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community. In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication. Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question. The provisions of Articles 178 to 181a shall apply. 2. , Where goods are used in a third country between the time of sale and the time of entry into free circulation the customs value need not be the transaction value. 3. The buyer need satisfy no condition other than that of being a party to the contract of sale.

Article 148 Where, in applying Article 29 (1) (b) of the Code, it is established that the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as an indirect payment by the buyer to the seller and part of the price actually paid or payable provided that the condition or consideration does not relate to either: (a)an activity to which Article 29 (3) (b) of the Code applies; or (b)a factor in respect of which an addition is to be made to the price actually paid or payable under the provisions of Article 32 of the Code.

Article 149 1. For the purposes of Article 29 (3) (b) of the Code, the term "marketing activities" means all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them. 2. Such activities undertaken by the buyer shall be regarded as having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.

Article 150 1. In applying Article 30 (2) (a) of the Code (the transaction value of identical goods), the customs value shall be determined by reference to the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value. 2. Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport. 3. If, in applying this Article, more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods. 4. In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for identical goods produced by the same person as the goods being valued. 5. For the purposes of this Article, the transaction value of identical imported goods means a customs value previously determined under Article 29 of the Code, adjusted as provided for in paragraphs 1 and 2of this Article.

Article 151 1. In applying Article 30 (2) (b) of the Code (the transaction value of similar goods), the customs value shall be determined by reference to the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value. 2. Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport. 3. If, in applying this Article, more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value for the imported goods. 4. In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for similar goods produced by the same person as the goods being valued. 5. For the purposes of this Article, the transaction value of similar imported goods means a customs value previously determined under Article 29 of the Code, adjusted as provided for in paragraphs 1 and 2 ofthis Article.

Article 152 1. (a)If the imported goods or identical or similar imported goods are sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30 (2) (c) of the Code, shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following: (i)either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind; (ii)the usual costs of transport and insurance and associated costs incurred within the Community; (iii)the import duties and other charges payable in the Community by reason of the importation or sale of the goods. (a)aThe customs value of certain perishable goods imported on consignment may be directly determined in accordance with Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87OJ L 256, 7.9.1987, p. 1.. The unit prices shall be calculated and notified as follows: (i)After the deductions provided for in point (a), a unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. The Member States may fix standard amounts for the costs referred to in point (a)(ii) which shall be made known to the Commission. (ii)The unit price may be used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. (iii)The reference period for determining the unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established. (iv)The unit prices shall be notified by the Member States to the Commission in euro not later than 12 noon on the Monday of the week in which they are disseminated by the Commission. If that day is a non-working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.The goods referred to in the first subparagraph of this point are set out in Annex 26. (b)If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1 (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation. 2. If neither the imported goods nor identical nor similar imported goods are sold in the Community in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Community who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a). 3. For the purposes of this Article, the unit price at which imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place. 4. Any sale in the Community to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in Article 32 (1) (b) of the Code should not be taken into account in establishing the unit price for the purposes of this Article. 5. For the purposes of paragraph 1 (b), the "earliest date" shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.

Article 153 1. In applying Article 30 (2) (d) of the Code (computed value), the customs authorities may not require or compel any person not resident in the Community to produce for examination, or to allow access to, any account or other record for the purposes of determining this value. However, information supplied by the producer of the goods for the purposes of determining the customs value under this Article may be verified in a non-Community country by the customs authorities of a Member State with the agreement of the producer and provided that such authorities give sufficient advance notice to the authorities of the country in question and the latter do not object to the investigation. 2. The cost or value of materials and fabrication referred to in the first indent of Article 30 (2) (d) of the Code shall include the cost of elements specified in Article 32 (1) (a) (ii) and (iii) of the Code. It shall also include the value, duly apportioned, of any product or service specified in Article 32 (1) (b) of the Code which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in Article 32 (1) (b) (iv) of the Code which are undertaken in the Community shall be included only to the extent that such elements are charged to the producer. 3. Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the customs authorities shall inform the declarant, if the latter so requests, of the source of such information, the data used and the calculations based on such data, subject to Article 15 of the Code. 4. The "general expenses" referred to in the second indent of Article 30 (2) (d) of the Code, cover the direct and indirect costs of producing and selling the goods for export which are not included under the first indent of Article 30 (2) (d) of the Code.

Article 154 Where containers referred to in Article 32 (1) (a) (ii) of the Code are to be the subject of repeated importations, their cost shall, at the request of the declarant, be apportioned, as appropriate, in accordance with generally accepted accounting principles.

Article 155 For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of research and preliminary design sketches is not to be included in the customs value.

Article 156 Article 33 (c) of the Code shall apply mutatis mutandis where the customs value is determined by applying a method other than the transaction value.

Article 156a 1. The customs authorities may, at the request of the person concerned, authorize: by derogation from Article 32 (2) of the Code, certain elements which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt, by derogation from Article 33 of the Code, certain charges which are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,to be determined on the basis of appropriate and specific criteria. In such cases, the declared customs value is not to be considered as provisional within the meaning of the second indent of Article 254. 2. The authorization shall be granted under the following conditions: (a)the carrying out of the procedures provided for by Article 259 would, in the circumstances, represent disproportionate administrative costs; (b)recourse to an application of Articles 30 and 31 of the Code appears to be inappropriate in the particular circumstances; (c)there are valid reasons for considering that the amount of import duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization; (d)competitive conditions amongst operators are not distorted

CHAPTER 2 Provisions concerning royalties and licence fees

Article 157 1. For the purposes of Article 32 (1) (c) of the Code, royalties and licence fees shall be taken to mean in particular payment for the use of rights relating: to the manufacture of imported goods (in particular, patents, designs, models and manufacturing know-how), or to the sale for exportation of imported goods (in particular, trade marks, registered designs), or to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods). 2. Without prejudice to Article 32 (5) of the Code, when the customs value of imported goods is determined under the provisions of Article 29 of the Code, a royalty or licence fee shall be added to the price actually paid or payable only when this payment: is related to the goods being valued, and constitutes a condition of sale of those goods.

Article 158 1. When the imported goods are only an ingredient or component of goods manufactured in the Community, an adjustment to the price actually paid or payable for the imported goods shall only be made when the royalty or licence fee relates to those goods. 2. Where goods are imported in an unassembled state or only have to undergo minor processing before resale, such as diluting or packing, this shall not prevent a royalty or licence fee from being considered related to the imported goods. 3. If royalties or licence fees relate partly to the imported goods and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appropriate apportionment shall be made only on the basis of objective and quantifiable data, in accordance with the interpretative note to Article 32 (2) of the Code in Annex 23.

Article 159 A royalty or licence fee in respect of the right to use a trade mark is only to be added to the price actually paid or payable for the imported goods where: the royalty or licence fee refers to goods which are resold in the same state or which are subject only to minor processing after importation, he goods are marketed under the trade mark, affixed before or after importation, for which the royalty or licence fee is paid, and the buyer is not free to obtain such goods from other suppliers unrelated to the seller.

Article 160 When the buyer pays royalties or licence fees to a third party, the conditions provided for in Article 157 (2) shall not be considered as met unless the seller or a person related to him requires the buyer to make that payment.

Article 161 Where the method of calculation of the amount of a royalty or licence fee derives from the price of the imported goods, it may be assumed in the absence of evidence to the contrary that the payment of that royalty or licence fee is related to the goods to be valued. However, where the amount of a royalty or licence fee is calculated regardless of the price of the imported goods, the payment of that royalty or licence fee may nevertheless be related to the goods to be valued.

Article 162 In applying Article 32 (1) (c) of the Code, the country of residence of the recipient of the payment of the royalty or licence fee shall not be a material consideration.

CHAPTER 3 Provisions concerning the place of introduction into the Community

Article 163 1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the Code, the place of introduction into the customs territory of the Community shall be: (a)for goods carried by sea, the port of unloading, or the port of transhipment, subject to transhipment being certified by the customs authorities of that port; (b)for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place either at the mouth of the river or canal or further inland, subject to proof being furnished to the customs office that the freight to the port of unloading is higher than that to the first port; (c)for goods carried by rail, inland waterway, or road, the place where the first customs office is situated; (d)for goods carried by other means, the place where the land frontier of the customs territory of the Community is crossed. 2. The customs value of goods introduced into the customs territory of the Community and then carried to a destination in another part of that territory through the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia shall be determined by reference to the first place of introduction into the customs territory of the Community, provided that goods are carried direct through the territories of those countries by a usual route across such territory to the place of destination. 3. The customs value of goods introduced into the customs territory of the Community and then carried by sea to a destination in another part of that territory shall be determined by reference to the first place of introduction into the customs territory of the Community, provided the goods are carried direct by a usual route to the place of destination. 4. Paragraphs 2 and 3 of this Article shall also apply where the goods have been unloaded, transhipped or temporarily immobilised in the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia for reasons related solely to their transport. 5. For goods introduced into the customs territory of the Community and carried directly from one of the French overseas departments to another part of the customs territory of the Community or vice versa, the place of introduction to be taken into consideration shall be the place referred to in paragraphs 1 and 2 situated in that part of the customs territory of the Community from which the goods came, if they were unloaded or transhipped there and this was certified by the customs authorities. 6. When the conditions specified at paragraphs 2, 3 and 5 are not fulfilled, the place of introduction to be taken into consideration shall be the place specified in paragraph 1 situated in that part of the customs territory of the Community to which the goods are consigned.

CHAPTER 4 Provisions concerning transport costs

Article 164 In applying Article 32 (1) (e) and 33 (a) of the Code: (a)where goods are carried by the same mode of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a general compulsory schedule of freight rates for the carriage of the goods to the place of introduction into the customs territory of the Community; (b)where goods are invoiced at a uniform free domicile price which corresponds to the price at the place of introduction, transport costs within the Community shall not be deducted from that price. However, such deduction shall be allowed if evidence is produced to the customs authorities that the free-frontier price would be lower than the uniform free domicile price; (c)where transport is free or provided by the buyer, transport costs to the place of introduction, calculated in accordance with the schedule of freight rates normally applied for the same modes of transport, shall be included in the customs value.

Article 165 1. All postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the country of importation. 2. No adjustment to the declared value shall, however, be made in respect of such charges in determining the value of consignments of a non-commercial nature. 3. Paragraphs 1 and 2 are not applicable to goods carried by the express postal services known as EMS-Datapost (in Denmark, EMS-Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).

Article 166 The air transport costs to be included in the customs value of goods shall be determined by applying the rules and percentages shown in Annex 25.

CHAPTER 5 Valuation of certain carrier media for use in ADP equipment

Article 167 1. Notwithstanding Articles 29 to 33 of the Code, in determining the customs value of imported carrier media bearing data or instructions for use in data processing equipment, only the cost or value of the carrier medium itself shall be taken into account. The customs value of imported carrier media bearing data or instructions shall not, therefore, include the cost or value of the data or instructions, provided that such cost or value is distinguished from the cost or value of the carrier medium in question. 2. For the purposes of this Article: (a)the expression "carrier medium" shall not be taken to include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or devices; (b)the expression "data or instructions" shall not be taken to include sound, cinematographic or video recordings.

CHAPTER 6 Provisions concerning rates of exchange

Article 168 For the purposes of Articles 169 to 172of this chapter: (a)"rate recorded" shall mean: the latest selling rate of exchange recorded for commercial transactions on the most representative exchange market or markets of the Member State concerned, or some other description of a rate of exchange so recorded and designated by the Member State as the "rate recorded" provided that it reflects as effectively as possible the current value of the currency in question in commercial transactions; (b)"published" shall mean made generally known in a manner designated by the Member State concerned; (c)"currency" shall mean any monetary unit used as a means of settlement between monetary authorities or on the international market.

Article 169 1. Where factors used to determine the customs value of goods are expressed at the time when that value is determined in a currency other than that of the Member State where the valuation is made, the rate of exchange to be used to determine that value in terms of the currency of the Member State concerned shall be the rate recorded on the second-last Wednesday of a month and published on that or the following day. 2. The rate recorded on the second-last Wednesday of a month shall be used during the following calendar month unless it is superseded by a rate established under Article 171. 3. Where a rate of exchange is not recorded on the second-last Wednesday indicated in paragraph 1, or, if recorded, is not published on that or the following day, the last rate recorded for the currency in question published within the preceding 14 days shall be deemed to be the rate recorded on that Wednesday.

Article 170 Where a rate of exchange cannot be established under the provisions of Article 169, the rate of exchange to be used for the application of Article 35 of the Code shall be designated by the Member State concerned and shall reflect as effectively as possible the current value of the currency in question in commercial transactions in terms of the currency of that Member State.

Article 171 1. Where a rate of exchange recorded on the last Wednesday of a month and published on that or the following day differs by 5 % or more from the rate established in accordance with Article 169 for entry into use the following month, it shall replace the latter rate from the first Wednesday of that month as the rate to be applied for the application of Article 35 of the Code. 2. Where in the course of a period of application as referred to in the preceding provisions, a rate of exchange recorded on a Wednesday and published on that or the following day differs by 5 % or more from the rate being used in accordance with this Chapter, it shall replace the latter rate and enter into use on the Wednesday following as the rate to be used for the application of Article 35 of the Code. The replacement rate shall remain in use for the remainder of the current month, provided that this rate is not superseded due to operation of the provisions of the first sentence of this paragraph. 3. Where, in a Member State, a rate of exchange is not recorded on a Wednesday or, if recorded, is not published on that or the following day, the rate recorded shall, for the application in that Member State of paragraphs 1 and 2, be the rate most recently recorded and published prior to that Wednesday.

Article 172 When the customs authorities of a Member State authorize a declarant to furnish or supply at a later date certain details concerning the declaration for free circulation of the goods in the form of a periodic declaration, this authorization may, at the declarant's request, provide that a single rate be used for conversion into that Member State's currency of elements forming part of the customs value as expressed in a particular currency. In this case, the rate to be used shall be the rate, established in accordance with this Chapter, which is applicable on the first day of the period covered by the declaration in question.

CHAPTER 7 Simplified procedures for certain perishable goods

Article 173 1. For the purpose of determining the customs value of products referred to in Annex 26, the Commission shall establish for each classification heading a unit value per 100 kg net expressed in the currencies of the Member States. The unit values shall apply for periods of 14 days, each period beginning on a Friday. 2. Unit values shall be established on the basis of the following elements, which are to be supplied to the Commission by Member States, in relation to each classification heading: (a)the average free-at-frontier unit price, not cleared through customs, expressed in the currency of the Member State in question per 100 kg net and calculated on the basis of prices for undamaged goods in the marketing centres referred to in Annex 27 during the reference period referred to in Article 174 (1); (b)the quantities entered into free circulation over the period of a calendar year with payment of import duties. 3. The average free-at-frontier unit price, not cleared through customs, shall be calculated on the basis of the gross proceeds of sales made between importers and wholesalers. However, in the case of the London, Milan and Rungis marketing centres the gross proceeds shall be those recorded at the commercial level at which those goods are most commonly sold at those centres. There shall be deducted from the figures so arrived at: a marketing margin of 15 % for the marketing centres of London, Milan and Rungis and of 8 % for the other marketing centres, costs of transport and insurance within the customs territory, a standard amount of ECU 5 representing all the other costs which are not to be included in the customs value.This amount shall be converted into the currencies of the Member States on the basis of the latest rates in force established in accordance with Article 18 of the Code, import duties and other charges which are not to be included in the customs value. 4. The Member States may fix standard amounts for deduction in respect of transport and insurance costs in accordance with paragraph 3. Such standard amounts and the methods for calculating them shall be made known to the Commission immediately.

Article 174 1. The reference period for calculating the average unit prices referred to in Article 173 (2) (a) shall be the period of 14 days ending on the Thursday preceding the week during which new unit values are to be established. 2. Average unit prices shall be notified by Member States not later than 12 noon on the Monday of the week during which unit values are established pursuant to Article 173. If that day is a non-working day, notification shall be made on the working day immediately preceding that day. 3. The quantities entered into free circulation during a calendar year for each classification heading shall be notified to the Commission by all Member States before 15 June in the following year.

Article 175 1. The unit values referred to in Article 173 (1) shall be established by the Commission on alternate Tuesdays on the basis of the weighted average of the average unit prices referred to in Article 173 (2) (a) in relation to the quantities referred to in Article 173 (2) (b). 2. For the purpose of determining the weighted average, each average unit price as referred to in Article 173 (2) (a) shall be converted into ecu on the basis of the last conversion rates determined by the Commission and published in the Official Journal of the European Communities prior to the week during which the unit values are to be established. The same conversion rates shall be applied in converting the unit values so obtained back into the currencies of the Member States. 3. The last published unit values shall remain applicable until new values are published. However, in the case of major fluctuations in price in one or more Member States, as a result, for example, of an interruption in the continuity of imports of a particular product, new unit values may be determined on the basis of actual prices at the time of fixing those values.

Article 176 1. Consignments which at the material time for valuation for customs purposes contain not less than 5 % of produce unfit in its unaltered state for human consumption or the value of which has depreciated by not less than 20 % in relation to average market prices for sound produce, shall be treated as damaged. 2. Consignments which are damaged may be valued: either, after sorting, by application of unit values to the sound portion, the damaged portion being destroyed under customs supervision, or by application of unit values established for the sound produce after deduction from the weight of the consignment of a percentage equal to the percentage assessed as damaged by a sworn expert and accepted by the customs authorities, or by application of unit values established for the sound produce reduced by the percentage assessed as damaged by a sworn expert and accepted by the customs authorities.

Article 177 1. In declaring or causing to be declared the customs value of one or more products which he imports by reference to the unit values established in accordance with this Chapter, the person concerned joins the simplified procedure system for the current calendar year in respect of the product or products in question. 2. If subsequently the person concerned requires the use of a method other than the simplified procedures for the customs valuation of one or more of the products he imports, the customs authorities of the Member State concerned shall be entitled to notify him that he will not be allowed to benefit from the simplified procedures for the remainder of the current calendar year in regard to the product or products concerned; this exclusion can be extended for the following calendar year. Such notified exclusion shall be communicated without delay to the Commission, which shall in turn immediately inform the customs authorities of the other Member States.

CHAPTER 8 Declarations of particulars and documents to be furnished

Article 178 1. Where it is necessary to establish a customs value for the purposes of Articles 28 to 36 of the Code, a declaration of particulars relating to customs value (value declaration) shall accompany the customs entry made in respect of the imported goods. The value declaration shall be drawn up on a form D.V. 1 corresponding to the specimen in Annex 28, supplemented where appropriate by one or more forms D.V. 1 bis corresponding to the specimen in Annex 29. 2. The value declaration provided for in paragraph 1 shall be made only by a person established in the Community and in possession of the relevant facts. The second indent of Article 64(2)(b) and Article 64(3) of the Code shall apply mutatis mutandis. 3. The customs authorities may waive the requirement of a declaration on the form referred to in paragraph 1 where the customs value of the goods in question cannot be determined under the provisions of Article 29 of the Code. In such cases the person referred to in paragraph 2 shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value under another Article of the said Code; and such other information shall be supplied in such form and manner as may be prescribed by the customs authorities. 4. The lodging with a customs office of a declaration required by paragraph 1 shall, without prejudice to the possible application of penal provisions, be equivalent to the engagement of responsibility by the person referred to in paragraph 2 in respect of: the accuracy and completeness of the particulars given in the declaration, the authenticity of the documents produced in support of these particulars, and the supply of any additional information or document necessary to establish the customs value of the goods. 5. This Article shall not apply in respect of goods for which the customs value is determined under the simplified procedure system established in accordance with the provisions of Articles 173 to 177.

Article 179 1. Except where it is essential for the correct application of import duties, the customs authorities shall waive the requirement of all or part of the declaration provided for in Article 178 (1): (a)where the customs value of the imported goods in a consignment does not exceed EUR 10000, provided that they do not constitute split or multiple consignments from the same consignor to the same consignee; or (b)where the importations involved are of a non-commercial nature; or (c)where the submission of the particulars in question is not necessary for the application of the Customs Tariff of the European Communities or where the customs duties provided for in the Tariff are not chargeable pursuant to specific customs provisions. 2. The amount in ecu referred to in paragraph 1 (a) shall be converted in accordance with Article 18 of the Code. The customs authorities may round-off upwards or downwards the sum arrived at after conversion. The customs authorities may maintain unamended the exchange value in national currency of the amount determined in ecu if, at the time of the annual adjustment provided for in Article 18 of the Code, the conversion of this amount, before the rounding-off provided for in this paragraph, leads to an alteration of less than 5 % in the exchange value expressed in national currency or to a reduction thereof. 3. In the case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions, the customs authorities may waive the requirement that all particulars under Article 178 (1) be furnished in support of each customs declaration, but shall require them whenever the circumstances change and at least once every three years. 4. A waiver granted under this Article may be withdrawn and the submission of a D.V. 1 may be required where it is found that a condition necessary to qualify for that waiver was not or is no longer met.

Article 180 Where computerized systems are used, or where the goods concerned are the subject of a general, periodic or recapitulative declaration, the customs authorities may authorize variations in the form of presentation of data required for the determination of customs value.

Article 181 1. The person referred to in Article 178 (2) shall furnish the customs authorities with a copy of the invoice on the basis of which the value of the imported goods is declared. Where the customs value is declared in writing this copy shall be retained by the customs authorities. 2. In the case of written declarations of the customs value, when the invoice for the imported goods is made out to a person established in a Member State other than that in which the customs value is declared, the declarant shall furnish the customs authorities with two copies of the invoice. One of these copies shall be retained by the customs authorities; the other, bearing the stamp of the office in question and the serial number of the declaration at the said customs office shall be returned to the declarant for forwarding to the person to whom the invoice is made out. 3. The customs authorities may extend the provisions of paragraph 2 to cases where the person to whom the invoice is made out is established in the Member State in which the customs value is declared.

Article 181a 1. The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the Code. 2. Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178 (4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person concerned.

TITLE VI INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY CHAPTER 1 Examination of the goods and taking of samples by the person concerned

Article 182 1. Permission to examine the goods under Article 42 of the Code shall be granted to the person empowered to assign the goods a customs-approved treatment or use at his oral request, unless the customs authorities consider, having regard to the circumstances, that a written request is required. The taking of samples may be authorized only at the written request of the person concerned. 2. A written request as referred to in paragraph 1 shall be signed by the person concerned and lodged with the relevant customs authorities. It shall include the following particulars: name and address of the applicant, the location of the goods, number of the summary declaration, where it has already been presented, save where the customs office undertakes to enter such information, or indication of the previous customs procedure, or the particulars for identifying the means of transport on which the goods are located, all other particulars necessary for identifying the goods. The customs authorities shall indicate their authorization on the request presented by the person concerned. Where the request is for the taking of samples, the said authorities shall indicate the quantity of goods to be taken. 3. Prior examination of goods and the taking of samples shall be carried out under the supervision of the customs authorities, which shall specify the procedures to be followed in each particular case. The person concerned shall bear the risk and the cost of unpacking, weighing, repacking and any other operation involving the goods. He shall also pay any costs in connection with analysis. 4. The samples taken shall be the subject of formalities with a view to assigning them a customs-approved treatment or use. Where examination of the samples results in their destruction or irretrievable loss, no debt shall be deemed to have been incurred. Article 182 (5) of the Code shall apply to waste and scrap.

CHAPTER 2 Summary declaration

Article 183 1. The summary declaration shall be signed by the person making it. 2. The summary declaration shall be endorsed by the customs authorities and retained by them for the purpose of verifying that the goods to which it relates are assigned a customs-approved treatment or use within the period laid down in Article 49 of the Code. 3. The summary declaration for goods which have been moved under a transit procedure before being presented to customs shall take the form of the copy of the transit document intended for the customs office of destination. 4. The customs authorities may allow the summary declaration to be made in computerized form. In that case, the rules laid down in paragraphs 1 and 2 shall be adapted accordingly.

Article 184 1. Goods covered by a summary declaration which have not been unloaded from the means of transport carrying them shall be re-presented intact by the person referred to in Article 183 (1) whenever the customs authorities so require, until such time as the goods in question are assigned a customs-approved treatment or use. 2. Any person who holds goods after they have been unloaded in order to move or store them shall become responsible for compliance with the obligation to re-present all the goods intact at the request of the customs authorities.

CHAPTER 3 Temporary storage

Article 185 1. Where the places referred to in Article 51 (1) of the Code have been approved on a permanent basis for the placing of goods in temporary storage, such places shall be called "temporary storage facilities". 2. In order to ensure the application of customs rules, the customs authorities may, where they do not themselves manage the temporary storage facility, require that: (a)temporary storage facilities be double-locked, one key being held by the said customs authorities; (b)the person operating the temporary storage facility keep stock accounts which enable the movements of goods to be traced.

Article 186 Goods shall be placed in a temporary storage facility on the basis of the summary declaration. However, the customs authorities may require the lodging of a specific declaration made out on a form corresponding to the model they have determined.

Article 187 Without prejudice to Article 56 of the Code or to the provisions applicable to the sale of goods by the customs authorities, the person who has made the summary declaration or, where such a declaration has not yet been lodged, the persons referred to in Article 44 (2) of the Code, shall be responsible for giving effect to the measures taken by the customs authorities pursuant to Article 53 (1) of the Code and for bearing the costs of such measures.

Article 188 x

CHAPTER 4 Special provisions applicable to goods consigned by sea or air Section 1 General provision

Article 189 Where goods are brought into the customs territory of the Community from a third country by sea or air and are consigned under cover of a single transport document by the same mode of transport, without transhipment, to another port or airport in the Community, they shall be presented to customs, within the meaning of Article 40 of the Code, only at the port or airport where they are unloaded or transhipped.

Section 2 Special provisions applicable to the cabin baggage and hold baggage of travellers

Article 190 For the purposes of this section: (a)Community airport means any airport situated in Community customs territory; (b)international Community airport means any Community airport which, having been so authorized by the competent authorities, is approved for air traffic with third countries; (c)intra-Community flight means the movement of an aircraft between two Community airports, without any stopovers, which does not start from or end at a non-Community airport; (d)Community port means any sea port situated in Community customs territory; (e)intra-Community sea crossing means the movement between two Community ports without any intermediate calls, of a vessel plying regularly between two or more specified Community ports; (f)pleasure craft means private boats intended for journeys whose itinerary depends on the wishes of the user; (g)tourist or business aircraft means private aircraft intended for journeys whose itinerary depends on the wishes of the user; (h)baggage means all objects carried, by whatever means, by the person in the course of his journey.

Article 191 For the purposes of this section, in the case of air travel, baggage shall be considered as: hold baggage if it has been checked in at the airport of departure and is not accessible to the person during the flight nor, where relevant, during the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of this chapter, cabin baggage if the person takes it into the cabin of the aircraft.

Article 192 Any controls and any formalities applicable to: 1.the cabin and hold baggage of persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport, shall be carried out at this last airport provided it is an international Community airport; in this case, baggage shall be subject to the rules applicable to the baggage of persons coming from a third country when the person carrying such baggage cannot prove the Community status of the goods contained therein to the satisfaction of the competent authorities; 2.the cabin and hold baggage of persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport, shall be carried out at the airport of departure provided it is an international Community airport; in this case, cabin baggage may be subject to control at the Community airport where the aircraft stops over, in order to ascertain that the goods it contains conform to the conditions for free movement within the Community; 3.the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port shall be carried out at the port at which the baggage in question is loaded or unloaded as the case may be.

Article 193 Any controls and any formalities applicable to the baggage of persons on board: 1.pleasure craft, shall be carried out in any Community port, whatever the origin or destination of these craft; 2.tourist or business aircraft, shall be carried out: at the first airport of arrival which must be an international Community airport, for flights coming from a non-Community airport, where the aircraft, after a stopover, continues to another Community airport, at the last international Community airport, for flights coming from a Community airport where the aircraft, after a stopover, continues to a non-Community airport.

Article 194 1. Where baggage arriving at a Community airport on board an aircraft coming from a non-Community airport is transferred at that Community airport, to another aircraft proceeding on an intra-Community flight: any controls and any formalities applicable to hold baggage shall be carried out at the airport of arrival of the intra-Community flight, provided the latter airport is an international Community airport, all controls on cabin baggage shall be carried out in the first international Community airport; additional controls may be carried out at the airport of arrival of an intra-Community flight, only in exceptional cases where they prove necessary following controls on hold baggage, controls on hold baggage may be carried out at the first Community airport only in exceptional cases where they prove necessary following controls on cabin baggage. 2. Where baggage is loaded at a Community airport onto an aircraft proceeding on an intra-Community flight for transfer at another Community airport, to an aircraft whose destination is a non-Community airport: any controls and any formalities applicable to hold baggage shall be carried out at the airport of departure of the intra-Community flight, provided that airport is an international Community airport, all controls on cabin baggage shall be carried out in the last international Community airport; prior controls on such baggage may be carried out in the airport of departure of an intra-Community flight only in exceptional cases where they prove necessary following controls on hold baggage, additional controls on hold baggage may be carried out in the last Community airport only in exceptional cases where they prove necessary following controls on cabin baggage. 3. Any controls and any formalities applicable to baggage arriving at a Community airport on board a scheduled or charter flight from a non-Community airport and transferred, at that Community airport, to a tourist or business aircraft proceeding on an intra-Community flight shall be carried out at the airport of arrival of the scheduled or charter flight. 4. Any controls and any formalities applicable to baggage loaded at a Community airport onto a tourist or business aircraft proceeding on an intra-Community flight for transfer, at another Community airport, to a scheduled or charter flight whose destination is a non-Community airport, shall be carried out at the airport of departure of the scheduled or charter flight. 5. The Member States may carry out controls at the international Community airport where the transfer of hold baggage takes place on baggage: coming from a non-Community airport and transferred in an international Community airport to an aircraft bound for an international airport in the same national territory, having been loaded on an aircraft in an international airport for transfer in another international airport in the same national territory to an aircraft bound for a non-Community airport.

Article 195 The Member States shall take the necessary measures to ensure that: on arrival, persons cannot transfer goods before controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91OJ No L 374, 31. 12. 1994, p. 4., on departure, persons cannot transfer goods after controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91, on arrival, the appropriate arrangements have been made to prevent any transfer of goods before controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91, on departure, the appropriate arrangements have been made to prevent any transfer of goods after controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91.

Article 196 Hold baggage registered in a Community airport shall be identified by a tag affixed in the airport concerned. A specimen tag and the technical characteristics are shown in Annex 30.

Article 197 Each Member State shall provide the Commission with a list of airports corresponding to the definition of "international Community airport" given in Article 190 (b). The Commission shall publish this list in the Official Journal of the European Communities, C Series.

TITLE VII CUSTOMS DECLARATIONS - NORMAL PROCEDURE CHAPTER 1 Customs declarations in writing Section 1 General provisions

Article 198 1. Where a customs declaration covers two or more articles, the particulars relating to each article shall be regarded as constituting a separate declaration. 2. Component parts of industrial plant coming under a single CN Code shall be regarded as constituting a single item of goods.

Article 199 1. Without prejudice to the possible application of penal provisions, the lodging with a customs office of a declaration signed by the declarant or his representative shall render him responsible under the provisions in force for: the accuracy of the information given in the declaration, the authenticity of the documents attached,and compliance with all the obligations relating to the entry of the goods in question under the procedure concerned. 2. Where the declarant uses data-processing systems to produce his customs declarations, the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall be granted only if the technical and administrative conditions laid down by the customs authorities are complied with. The customs authorities may also provide that declarations produced using customs data-processing systems may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official. 3. Under the conditions and in the manner which they shall determine, the customs authorities may allow some of the particulars of the written declaration referred to in Annex 37 to be replaced by sending these particulars to the customs office designated for that purpose by electronic means, where appropriate in coded form.

Article 200 Documents accompanying a declaration shall be kept by the customs authorities unless the said authorities provide otherwise or unless the declarant requires them for other operations. In the latter case the customs authorities shall take the necessary steps to ensure that the documents in question cannot subsequently be used except in respect of the quantity or value of goods for which they remain valid.

Article 201 1. The customs declaration shall be lodged at one of the following customs offices: (a)the customs office responsible for the place where the goods were or are to be presented to customs in accordance with the customs rules; (b)the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment, except in cases provided for in Articles 789, 790, 791 and 794. The customs declaration may be lodged as soon as the goods are presented or available to the customs authorities for control. 2. The customs authorities may allow the customs declaration to be lodged before the declarant is in a position to present the goods, or make them available for control, at the customs office where the customs declaration is lodged or at another customs office or place designated by the customs authorities. The customs authorities may set a time limit, to be determined according to the circumstances, within which the goods shall be presented or made available. If the goods are not presented or made available within this time limit, the customs declaration shall be deemed not to have been lodged. The customs declaration may be accepted only after the goods in question have been presented to the customs authorities or have, to the satisfaction of the customs authorities, been made available for control.

Article 202 1. The declaration shall be lodged with the competent customs office during the days and hours appointed for opening. However, the customs authorities may, at the request of the declarant and at his expense, authorize the declaration to be lodged outside the appointed days and hours. 2. Any declaration lodged with the officials of a customs office in any other place duly designated for that purpose by agreement between the customs authorities and the person concerned shall be considered to have been lodged in the said office.

Article 203 The date of acceptance of the declaration shall be noted thereon.

Article 204 The customs authorities may allow or require the corrections referred to in Article 65 of the Code to be made by the lodging of a new declaration intended to replace the original declaration. In that event, the relevant date for determination of any duties payable and for the application of any other provisions governing the customs procedure in question shall be the date of the acceptance of the original declaration.

Section 2 Forms to be used

Article 205 1. The official model for written declarations to customs by the normal procedure, for the purposes of placing goods under a customs procedure or re-exporting them in accordance with Article 182 (3) of the Code, shall be the Single Administrative Document. 2. Other forms may be used for this purpose where the provisions of the customs procedure in question permit. 3. The provisions of paragraphs 1 and 2 shall not preclude: waiver of the written declaration prescribed in Articles 225 to 236 for release for free circulation, export or temporary importation, waiver by the Member States of the form referred to in paragraph 1 where the special provisions laid down in Articles 237 and 238 with regard to consignments by letter or parcel-post apply, use of special forms to facilitate the declaration in specific cases, where the customs authorites (SIC! authorities) so permit, waiver by the Member States of the form referred to in paragraph 1 in the case of existing or future agreements or arrangements concluded between the administrations of two or more Member States with a view to greater simplification of formalities in all or part of the trade between those Member States, use by the persons concerned of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods, printing of export, transit or import declarations and documents certifying the Community status of goods not being moved under internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States, provision by the Member States to the effect that where a computerized declaration-processing system is used, the declaration, within the meaning of paragraph 1, may take the form of the Single Administrative Document printed out by that system. 4. x 5. Where in Community legislation, reference is made to an export, re-export or import declaration or a declaration placing goods under another customs procedure, Member States may not require any administrative documents other than those which are: expressly created by Community acts or provided for by such acts, required under the terms of international conventions compatible with the Treaty, required from operators to enable them to qualify, at their request, for an advantage or specific facility, required, with due regard for the provisions of the Treaty, for the implementation of specific regulations which cannot be implemented solely by the use of the document referred to in paragraph 1.

Article 206 The Single Administrative Document form shall, where necessary, also be used during the transitional period laid down in the Act of Accession of Spain and Portugal in connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal and between those two last-mentioned Member States in goods still liable to certain customs duties and charges having equivalent effect or which remain subject to other measures laid down by the Act of Accession. For the purposes of the first paragraph, copy 2 or where applicable copy 7 of the forms used for trade with Spain and Portugal or trade between those Member States shall be destroyed. It shall also be used in trade in Community goods between parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EECOJ No L 145, 13. 6. 1977, p. 1. apply and parts of that territory where those provisions do not apply, or in trade between parts of that territory where those provisions do not apply.

Article 207 Without prejudice to Article 205 (3), the customs administrations of the Member States may in general, for the purpose of completing export or import formalities, dispense with the production of one or more copies of the Single Administrative Document intended for use by the authorities of that Member State, provided that the information in question is available on other media.

Article 208 1. The Single Administrative Document shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed. 2. Where the Community transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure and the preceding or following procedure may be presented. 3. The subsets referred to in paragraphs 1 and 2 shall be taken from: either the full set of eight copies, in accordance with the specimen contained in Annex 31, or, particularly in the event of production by means of a computerized system for processing declarations, two successive sets of four copies, in accordance with the specimen contained in Annex 32. 4. Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289, the declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate. The continuation subsets shall be taken from: either a set of eight copies, in accordance with the specimen contained in Annex 33, or two sets of four copies, in accordance with the specimen contained in Annex 34. The continuation forms shall be an integral part of the Single Administrative Document to which they relate. 5. By way of derogation from paragraph 4, the customs authorities may provide that continuation forms shall not be used where a computerized system is used to produce such declarations.

Article 209 1. Where Article 208 (2) is applied, each party involved shall be liable only as regards the particulars relating to the procedure for which he applied as declarant, principal or as the representative of one of these. 2. For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing particulars for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary. In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing particulars. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.

Article 210 Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the particulars given in the declarations relating to the various procedures in question all agree.

Article 211 The declaration must be drawn up in one of the official languages of the Community which is acceptable to the customs authorities of the Member State where the formalities are carried out. If necessary, the customs authorities of the Member State of destination may require from the declarant or his representative in that Member State a translation of the declaration into the official language or one of the official languages of the latter. The translation shall replace the corresponding particulars in the declaration in question. By way of derogation from the preceding subparagraph, the declaration shall be drawn up in an official language of the Community acceptable to the Member State of destination in all cases where the declaration in the latter Member State is made on copies other than those initially presented to the customs office of the Member State of departure.

Article 212 1. The Single Administrative Document must be completed in accordance with the explanatory note in Annex 37 and any additional rules laid down in other Community legislation. 2. The customs authorities shall ensure that users have ready access to copies of the explanatory note referred to in paragraph 1. 3. The customs administrations of each Member State may, if necessary, supplement the explanatory note. 4. The Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in Annex 37. The Commission shall publish the list of those particulars.

Article 213 The codes to be used in completing the forms referred to in Article 205 (1) are listed in Annex 38. The Member States shall notify the Commission of the list of national codes used for boxes 37 (second subdivision), 44 and 47 (first subdivision). The Commission shall publish the list of those codes.

Article 214 In cases where the rules require supplementary copies of the form referred to in Article 205 (1), the declarant may use additional sheets or photocopies of the said form for this purpose. Such additional sheets or photocopies must be signed by the declarant, presented to the customs authorities and endorsed by the latter under the same conditions as the Single Administrative Document. They shall be accepted by the customs authorities as if they were original documents provided that their quality and legibility are considered satisfactory by the said authorities.

Article 215 1. The forms referred to in Article 205 (1) shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease. The paper shall be white for all copies. However, on the copies used for Community transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background. The forms shall be printed in green ink. 2. The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally. 3. A colour marking of the different copies shall be effected in the following manner: (a)on forms conforming to the specimens shown in Annexes 31 and 33: copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue, copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow; (b)on forms conforming to the specimens shown in Annexes 32 and 34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue. The width of these margins shall be approximately 3 mm. The broken margin shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm. 4. The copies on which the particulars contained in the forms shown in Annexes 31 and 33 must appear by a self-copying process are shown in Annex 35. The copies on which the particulars contained in the forms shown in Annexes 32 and 34 must appear by a self-copying process are shown in Annex 36. 5. The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more. 6. The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.

Section 3 Particulars required according to the customs procedure concerned

Article 216 The list of boxes to be used for declarations for placing goods under a particular customs procedure using the single administrative document is set out in Annex 37.

Article 217 The particulars required when one of the forms referred to in Article 205 (2) is used depend on the form in question. They shall be supplemented where appropriate by the provisions relating to the customs procedure in question.

Section 4 Documents to accompany the customs declaration

Article 218 1. The following documents shall accompany the customs declaration for release for free circulation: (a)the invoice on the basis of which the customs value of the goods is declared, as required under Article 181; (b)where it is required under Article 178, the declaration of particulars for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article; (c)the documents required for the application of preferential tariff arrangements or other measures derogating from the legal rules applicable to the goods declared; (d)all other documents required for the application of the provisions governing the release for free circulation of the goods declared. 2. The customs authorities may require transport documents or documents relating to the previous customs procedure, as appropriate, to be produced when the declaration is lodged. Where a single item is presented in two or more packages, they may also require the production of a packing list or equivalent document indicating the contents of each package. 3. Where goods qualify for the flat rate of duty referred to in Section II (D) of the preliminary provisions of the combined nomenclature or where goods qualify for relief from import duties, the documents referred to in paragraph 1 (a), (b) and (c) need not be required unless the customs authorities consider it necessary for the purposes of applying the provisions governing the release of the goods in question for free circulation.

Article 219 1. The transit declaration shall be accompanied by the transport document. The office of departure may dispense with the presentation of this document at the time of completion of the formalities. However, the transport document shall be presented at the request of the customs office or any other competent authority in the course of transport. 2. Without prejudice to any applicable simplification measures, the customs document of export/dispatch or re-exportation of the goods from the customs territory of the Community or any document of equivalent effect shall be presented to the office of departure with the transit declaration to which it relates. 3. The customs authorities may, where appropriate, require production of the document relating to the preceding customs procedure.

Article 220 1. Without prejudice to specific provisions, the documents to accompany the declaration of entry for a customs procedure with economic impact, shall be as follows: (a)for the customs warehousing procedure: type D; the documents laid down in Article 218 (1) (a) and (b), other than type D; no documents; (b)for the inward-processing procedure: drawback system; the documents laid down in Article 218 (1), suspension system; the documents laid down in Article 218 (1) (a) and (b),and, where appropriate, the written authorization for the customs procedure in question or a copy of the application for authorization where Article 508(1) applies; (c)for processing under customs control the documents laid down in Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in questionor a copy of the application for authorisation where Article 508(1) applies; (d)for the temporary importation procedure: with partial relief from import duties; the documents laid down in Article 218 (1), with total relief from import duties; the documents laid down in Article 218 (1) (a) and (b),and, where appropriate, the written authorization for the customs procedure in questionor a copy of the application for authorisation where Article 508(1) applies; (e)for the outward-processing procedures, the documents laid down in Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where Article 508(1) applies. 2. Article 218 (2) shall apply to declarations of entry for any customs procedure with economic impact. 3. The customs authorities may allow the written authorization of the procedure or a copy of the application for authorization to be kept at their disposal instead of accompanying the declaration.

Article 221 1. The export or re-export declaration shall be accompanied by all documents necessary for the correct application of export duties and of the provisions governing the export of the goods in question. 2. Article 218 (2) shall apply to export or re-export declarations.

CHAPTER 2 Customs declarations made using a data-processing technique

Article 222 1. Where the customs declaration is made by a data-processing technique, the particulars of the written declaration referred to in Annex 37 shall be replaced by sending to the customs office designated for that purpose, with a view to their processing by computer, data in codified form or data made out in any other form specified by the customs authorities and corresponding to the particulars required for written declarations. 2. A customs declaration made by EDI shall be considered to have been lodged when the EDI message is received by the customs authorities. Acceptance of a customs declaration made by EDI shall be communicated to the declarant by means of a response message containing at least the identification details of the message received and/or the registration number of the customs declaration and the date of acceptance. 3. Where the customs declaration is made by EDI, the customs authorities shall lay down the rules for implementing the provisions laid down in Article 247. 4. Where the customs declaration is made by EDI, the release of the goods shall be notified to the declarant, indicating at least the identification details of the declaration and the date of release. 5. Where the particulars of the customs declaration are introduced into customs data-processing systems, paragraphs 2, 3 and 4 shall apply mutatis mutandis.

Article 223 Where a paper copy of the customs declaration is required for the completion of other formalities, this shall, at the request of the declarant, be produced and authenticated, either by the customs office concerned, or in accordance with the second subparagraph of Article 199 (2).

Article 224 Under the conditions and in the manner which they shall determine, the customs authorities may authorize the documents required for the entry of goods for a customs procedure to be made out and transmitted by electronic means.

CHAPTER 3 Customs declarations made orally or by any other act Section 1 Oral declarations

Article 225 Customs declarations may be made orally for the release for free circulation of the following goods: (a)goods of a non-commercial nature: contained in travellers' personal luggage, or sent to private individuals, or in other cases of negligible importance, where this is authorized by the customs authorities; (b)goods of a commercial nature provided: the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and the consignment is not part of a regular series of similar consignments, and the goods are not being carried by an independent carrier as part of a larger freight movement; (c)the goods referred to in Article 229, where these qualify for relief as returned goods; (d)the goods referred to in Article 230 (b) and (c).

Article 226 Customs declarations may be made orally for the export of: (a)goods of a non-commercial nature: contained in travellers' personal luggage, or sent by private individuals; (b)the goods referred to in Article 225 (b); (c)the goods referred to in Article 231 (b) and (c); (d)other goods in cases of negligible economic importance, where this is authorized by the customs authorities.

Article 227 1. The customs authorities may provide that Articles 225 and 226 shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent. 2. Where the customs authorities are not satisfied that the particulars declared are accurate or that they are complete, they may require a written declaration.

Article 228 Where goods declared to customs orally in accordance with Articles 225 and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing. The receipt shall include at least the following information: (a)a description of the goods which is sufficiently precise to enable them to be identified; this may include the tariff heading; (b)the invoice value and/or quantity of the goods, as appropriate; (c)a breakdown of the charges collected; (d)the date on which it was made out; (e)the name of the authority which issued it. The Member States shall inform the Commission of any standard receipts introduced pursuant to this Article. The Commission shall forward any such information to the other Member States.

Article 229 1. Customs declarations may be made orally for the temporary importation of the following goods, in accordance with the conditions laid down in Article 497(3), second subparagraph: (a) animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in Article 567, second subparagraph, point (a), packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community, radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised (SIC! established) outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles, instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to Article 569; (b)the goods referred to in Article 232; (c)other goods, where this is authorized by the customs authorities. 2. The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-exportation discharging a temporary importation procedure.

Section 2 Customs declarations made by any other act

Article 230 The following, where not expressly declared to customs, shall be considered to have been declared for release for free circulation by the act referred to in Article 233: (a)goods of a non-commercial nature contained in travellers' personal luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83OJ No L 105, 23.4.1983, p. 1., or as returned goods; (b)goods entitled to relief under Chapter I, Titles IX and X of Council Regulation (EEC) No 918/83; (c)means of transport entitled to relief as returned goods; (d)goods imported in the context of traffic of negligible importance and exempted from the requirement to be conveyed to a customs office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty.

Article 231 The following, where not expressly declared to customs, shall be considered to have been declared for export by the act referred to in Article 233 (b): (a)goods of a non-commercial nature not liable for export duty contained in travellers' personal luggage; (b)means of transport registered in the customs territory of the Community and intended to be re-imported; (c)goods referred to in Chapter II of Council Regulation (EEC) No 918/83; (d)other goods in cases of negligible economic importance, where this is authorized by the customs authorities.

Article 232 1. The following, where not declared to customs in writing or orally, shall be considered to have been declared for temporary importation by the act referred to in Article 233, subject to Article 579: (a)personal effects and goods for sports purposes imported by travellers in accordance with Article 563; (b)the means of transport referred to in Articles 556 to 561; (c)welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a). 2. Where they are not declared to customs in writing or orally, the goods referred to in paragraph 1 shall be considered to have been declared for re-exportation discharging the temporary importation procedure by the act referred to in Article 233.

Article 233 1. For the purposes of Articles 230 to 232, the act which is considered to be a customs declaration may take the following forms: (a)in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code: going through the green or "nothing to declare" channel in customs offices where the two-channel system is in operation, going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration; affixing a "nothing to declare" sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions; (b)in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2): the sole act of crossing the frontier of the customs territory of the Community. 2. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.

Article 234 1. Where the conditions of Articles 230 to 232 are fulfilled, the goods shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the declaration to have been accepted and release to have been granted, at the time when the act referred to in Article 233 is carried out. 2. Where a check reveals that the act referred to in Article 233 has been carried out but the goods imported or taken out do not fulfil the conditions in Articles 230 to 232, the goods concerned shall be considered to have been imported or exported unlawfully.

Section 3 Provisions common to Sections 1 and 2

Articles 235 The provisions of Articles 225 to 232 shall not apply to goods in respect of which the payment of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition or restriction or to any other special formality.

Article 236 For the purposes of Sections 1 and 2, "traveller" means: A.on import: 1.any person temporarily entering the customs territory of the Community, not normally resident there, and 2.any person returning to the customs territory of the Community where he is normally resident, after having been temporarily in a third country; B.on export: 1.any person temporarily leaving the customs territory of the Community where he is normally resident, and 2.any person leaving the customs territory of the Community after a temporary stay, not normally resident there.

Section 4 Postal traffic

Article 237 1. The following postal consignments shall be considered to have been declared to customs: A.for release for free circulation: (a)at the time when they are introduced into the customs territory of the Community: postcards and letters containing personal messages only, braille letters, printed matter not liable for import duties, and all other consignments sent by letter or parcel post which are exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code; (b)at the time when they are presented to customs: consignments sent by letter or parcel post other than those referred to at (a), provided they are accompanied by a CN22 and/or CN23 declaration; B.for export: (a)at the time when they are accepted by the postal authorities, in the case of consignments by letter and parcel post which are not liable to export duties; (b)at the time of their presentation to customs, in the case of consignments sent by letter or parcel post which are liable to export duties, provided they are accompanied by a CN22 and/or a CN23 declaration. 2. The consignee, in the cases referred to in paragraph 1A, and the consignor, in the cases referred to in paragraph 1B, shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal administration shall be considered as the declarant and, where applicable, as the debtor. 3. For the purposes of paragraph 1, goods not liable to duty shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the customs declaration to have been accepted and release granted: (a)in the case of imports, when the goods are delivered to the consignee; (b)in the case of exports, when the goods are accepted by the postal authorities. 4. Where a consignment sent by letter or parcel post which is not exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code is presented without a CN22 and/or CN23 declaration or where such declaration is incomplete, the customs authorities shall determine the form in which the customs declaration is to be made or supplemented.

Article 238 Article 237 shall not apply: to consignments containing goods for commercial purposes of an aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds, to consignments containing goods for commercial purposes which form part of a regular series of like operations, where a customs declaration is made in writing, orally or using a data-processing technique, to consignments containing the goods referred to in Article 235.

TITLE VIII EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE

Article 239 1. The goods shall be examined in the places designated and during the hours appointed for that purpose by the customs authorities. 2. However, the customs authorities may, at the request of the declarant, authorize the examination of goods in places or during hours other than those referred to in paragraph 1. Any costs involved shall be borne by the declarant.

Article 240 1. Where the customs authorities elect to examine goods they shall so inform the declarant or his representative. 2. Where they decide to examine a part of the goods only, the customs authorities shall inform the declarant or his representative which items they wish to examine. The customs authorities' choice shall be final.

Article 241 1. The declarant or the person designated by him to be present at the examination of the goods shall render the customs authorities the assistance required to facilitate their work. Should the customs authorities consider the assistance rendered unsatisfactory, they may require the declarant to designate another person able to give the necessary assistance. 2. Where the declarant refuses to be present at the examination of the goods or to designate a person able to give the assistance which the customs authorities consider necessary, the said authorities shall set a deadline for compliance, unless they consider that such an examination may be dispensed with. If, on expiry of the deadline, the declarant has not complied with the requirements of the customs authorities, the latter, for the purpose of applying Article 75 (a) of the Code, shall proceed with the examination of the goods, at the declarant's risk and expense, calling if necessary on the services of an expert or any other person designated in accordance with the provisions in force. 3. The findings made by the customs authorities during the examination carried out under the conditions referred to in the preceding paragraph shall have the same validity as if the examination had been carried out in the presence of the declarant. 4. Instead of the measures laid down in paragraphs 2 and 3, the customs authorities shall have the option of deeming a declaration invalid where it is clear that the declarant's refusal to be present at the examination of the goods or to designate a person able to give the necessary assistance neither prevents, nor seeks to prevent, those authorities from finding that the rules governing the entry of the goods for the customs procedure concerned have been breached, and neither evades, nor seeks to evade, the provisions of Article 66 (1) or Article 80 (2) of the Code.

Article 242 1. Where the customs authorities decide to take samples, they shall so inform the declarant or his representative. 2. Samples shall be taken by the customs authorities themselves. However, they may ask that this be done under their supervision by the declarant or a person designated by him. Samples shall be taken in accordance with the methods laid down in the provisions in force. 3. The quantities taken as samples should not exceed what is needed for analysis or more detailed examination, including possible check analysis.

Article 243 1. The declarant or the person designated by him to be present at the taking of samples shall render the customs authorities all the assistance needed to facilitate the operation. 2. Where the declarant refuses to be present at the taking of samples or to designate a person to attend, or where he fails to render the customs authorities all the assistance needed to facilitate the operation, the provisions of the second sentence of Article 241 (1) and of Article 241 (2), (3) and (4) shall apply.

Article 244 Where the customs authorities take samples for analysis or more detailed examination, they shall authorize the release of the goods in question without waiting for the results of the analysis or examination, unless there are other grounds for not doing so, and provided that, where a customs debt has been or is likely to be incurred, the duties in question have already been entered in the accounts and paid or secured.

Article 245 1. The quantities taken by the customs office as samples shall not be deducted from the quantity declared. 2. Where an export or outward processing declaration is concerned, the declarant shall be authorized, where circumstances permit, to replace the quantities of goods taken as samples by identical goods, in order to make up the consignment.

Article 246 1. Unless destroyed by the analysis or more detailed examination, the samples taken shall be returned to the declarant at his request and expense once they no longer need to be kept by the customs authorities, in particular after all the declarant's means of appeal against the decision taken by the customs authorities on the basis of the results of that analysis or more detailed examination have been exhausted. 2. Where the declarant does not ask for samples to be returned, they may either be destroyed or kept by the customs authorities. In specific cases, however, the customs authorities may require the declarant to remove any samples that remain.

Article 247 1. Where the customs authorities verify the declarations and accompanying documents or examine the goods, they shall indicate, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the basis and results of any such verification or examination. In the case of partial examination of the goods, particulars of the consignment examined shall also be given. Where appropriate, the customs authorities shall also indicate in the declaration that the declarant or his representative was absent. 2. Should the result of the verification of the declaration and accompanying documents or examination of the goods not be in accordance with the particulars given in the declaration, the customs authorities shall specify, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the particulars to be taken into account for the purposes of the application of charges on the goods in question and, where appropriate, calculating any refunds or other amounts payable on exportation, and for applying the other provisions governing the customs procedure for which the goods are entered. 3. The findings of the customs authorities shall indicate, where appropriate, the means of identification adopted. They shall be dated and bear the particulars needed to identify the official issuing them. 4. Where the customs authorities neither verify the declaration nor examine the goods, they need not endorse the declaration or attached document referred to in paragraph 1.

Article 248 1. The granting of release shall give rise to the entry in the accounts of the import duties determined according to the particulars in the declaration. Where the customs authorities consider that the checks which they have undertaken may enable an amount of import duties higher than thatresulting from the particulars made in the declaration to be assessed, they shall further require the lodging of a security sufficient to cover the difference between the amount according to the particulars in the declaration and the amount which may finally be payable on the goods. However, the declarant may request the immediate entry in the accounts of the amount of duties to which the goods may ultimately be liable instead of lodging this security. 2. Where, on the basis of the checks which they have carried out, the customs authorities assess an amount of import duties different from the amount which results from the particulars in the declaration, the release of the goods shall give rise to the immediate entry in the accounts of the amount thus assessed. 3. Where the customs authorities have doubts about whether or not a prohibition or restriction applies and this cannot be resolved until the results of the checks the authorities have carried out are available, the goods in question cannot be released. 4. Notwithstanding paragraph 1, the customs authorities may refrain from taking security in respect of goods which are the subject of a drawing request on a tariff quota if they determine, at the time when the declaration for release for free circulation is accepted, that the tariff quota in question is non-critical within the meaning of Article 308c.

Article 249 1. The customs authorities shall determine the form of release, taking due account of the place in which the goods are located and of the special arrangements for their supervision. 2. Where the declaration is made in writing, a reference to the release and its date shall be made on the declaration or, where applicable, a document attached, and a copy shall be returned to the declarant.

Article 250 1. Where the customs authorities have been unable to grant release for one of the reasons specified in the second or third indent of Article 75 (a) of the Code, they shall give the declarant a time limit to regularize the situation of the goods. 2. Where, in the circumstances referred to in the second indent of Article 75 (a) of the Code, the declarant has not produced the requisite documents within the time limit referred to in paragraph 1, the declaration in question shall be deemed invalid and the customs office shall cancel it. The provisions of Article 66 (3) of the Code shall apply. 3. In the circumstances referred to in the third indent of Article 75 (a) of the Code, and without prejudice to any measures taken under the first subparagraph of Article 66 (1) or Article 182 of the Code, where the declarant has neither paid nor guaranteed the duties due within the time limit referred to in paragraph 1, the customs authorities may start the preliminary formalities for the sale of the goods. In this case the goods shall be sold unless the requisite conditions have been fulfilled in the interim, if necessary by forced sale where the law of the Member State of the authorities in question so permits. The customs authorities shall inform the declarant thereof. The customs authorities may, at the risk and expense of the declarant, transfer the goods in question to special premises under their supervision.

Article 251 By way of derogation from Article 66 (2) of the Code, a customs declaration may be invalidated after the goods have been released, as provided below: 1.where it is established that the goods have been declared in error for a customs procedure entailing the payment of import duties instead of being placed under another customs procedure, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration provided that: any use of the goods has not contravened the conditions of the customs procedure under which they should have been placed, when the goods were declared, they were intended to be placed under another customs procedure, all the requirements of which they fulfilled, and the goods are immediately entered for the customs procedure for which they were actually intended.The declaration placing the goods under the latter customs procedure shall take effect from the date of acceptance of the invalidated declaration.The customs authorities may permit the three-month period to be exceeded in duly substantiated exceptional cases; 1a.Where it is established that the goods have been declared in error, instead of other goods, for a customs procedure entailing the obligation to pay import duties, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration, provided that: the goods originally declared: (i)have not been used other than as authorized in their original status; and (ii)have been restored to their original status;and that the goods which ought to have been declared for the customs procedure originally intended: (i)could, when the original declaration was lodged, have been presented to the same customs office: and (ii)have been declared for the same customs procedure as that originally intended.The customs authorities may allow the time limit referred to above to be exceeded in duly substantiated exceptional cases, 1b.in the case of mail order goods which are returned, the customs authorities shall invalidate the declarations of release for free circulation if a request to that effect is made within three months of the date of acceptance of the declaration, provided that the goods have been exported to the original supplier's address or to another address indicated by the said supplier; 1c.Where a retroactive authorisation is granted in accordance with: Article 294 for release for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or Article 508 for a customs procedure with economic impact. 2.where the goods have been declared for export or for the outward processing procedure, the declaration shall be invalidated provided that: (a)in the case of goods which are subject to export duty, to an application for the repayment of import duty, to refunds or other export amounts or to other special measures on export: the declarant provides the customs office of export with evidence that the goods have not left the customs territory of the Community, the declarant returns to the said office all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration, the declarant provides the customs office of export with evidence that any refunds and other amounts granted on the strength of the export declaration for the goods in question have been repaid or that the necessary measures have been taken by the departments concerned to ensure that they are not paid, and the declarant, in accordance with the provisions in force, complies with any other obligations laid down by the customs office of export to regularize the position of the goods.Invalidation of the declaration shall entail cancellation of any adjustments made on an export licence or advance-fixing certificate presented in support of the declaration.Where the goods declared for export are required to leave the customs territory of the Community by a specified time limit, failure to comply with that time limit shall entail invalidation of the relevant declaration; (b)in the case of other goods: (i)the customs office of export has been informed, in accordance with Article 792a, that the goods declared have not left the customs territory of the Community; (ii)after a period of 90 days from the date of release of the goods for export, the goods have not left the customs territory of the Community, or sufficient evidence of such export cannot be provided in accordance with Article 792b(2). 3.In so far as the re-export of the goods entails the lodging of a declaration, (2) above shall apply mutatis mutandis. 4.Where Community goods have been placed under the customs warehousing procedure within the meaning of Article 98 (1) (b) of the Code, invalidation of the declaration of entry for that procedure may be requested and effected provided that the measures provided for in the relevant legislation in the event of failure to comply with the treatment or use prescribed have been taken. If, on the expiry of the period laid down for the goods to remain under the customs warehousing procedure, no application has been made for their assignment to a treatment or use provided for in the relevant legislation, the customs authorities shall take the measures provided for in that legislation.

Article 252 Where the customs authorities sell Community goods in accordance with point (b) of Article 75 of the code, this shall be done in accordance with the procedures in force in the Member States.

TITLE IX SIMPLIFIED PROCEDURES CHAPTER 1 General provisions

Article 253 1. The procedure for incomplete declarations shall allow the customs authorities to accept, in a duly justified case, a declaration which does not contain all the particulars required, or which is not accompanied by all documents necessary for the customs procedure in question. 2. The simplified declaration procedure shall enable goods to be entered for the customs procedure in question on presentation of a simplified declaration with subsequent presentation of a supplementary declaration which may be of a general, periodic or recapitulative nature, as appropriate. 3. The local clearance procedure shall enable the entry of goods for the customs procedure in question to be carried out at the premises of the person concerned or at other places designated or approved by the customs authorities.

Article 253a Where a simplified procedure is applied using data-processing systems to produce customs declarations or using a data-processing technique, the provisions referred to in Articles 199 (2) and (3), 222, 223 and 224 shall apply mutatis mutandis.

CHAPTER 2 Declarations for release for free circulation Section 1 Incomplete declarations

Article 254 Declarations for release for free circulation which the customs authorities may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and: a description of the goods in terms that are sufficiently precise to enable the customs authorities to determine immediately and unambiguously the combined nomenclature heading or subheading concerned, where the goods are liable to ad valorem duties, their value for customs purposes, or, where it appears that the declarant is not in a position to declare this value, a provisional indication of value which is considered acceptable by the customs authorities, due account being taken in particular of the information available to the declarant, any further particulars considered necessary by the customs authorities in order to identify the goods, implement the provisions governing their release for free circulation and determine the amount of any security required before the goods may be released.

Article 255 1. Declarations for release for free circulation which the customs authorities may accept at the declarant's request without their being accompanied by certain of the necessary supporting documents shall be accompanied at least by those documents which must be produced before the goods declared can be released for free circulation. 2. By way of derogation from paragraph 1, a declaration not accompanied by one or more of the documents required before the goods can be released for free circulation may be accepted once it is established to the satisfaction of the customs authorities that: (a)the document concerned exists and is valid; (b)it could not be annexed to the declaration for reasons beyond the declarant's control; (c)any delay in accepting the declaration would prevent the release of the goods for free circulation or make them liable to a higher rate of duty. Data relating to missing documents shall in all cases be indicated in the declaration.

Article 256 1. The period allowed by the customs authorities to the declarant for the communication of particulars or production of documents missing at the time when the declaration was accepted may not exceed one month from the date of such acceptance. In the case of a document required for the application of a reduced or zero rate of import duty, where the customs authorities have good reason to believe that the goods covered by the incomplete declaration may qualify for such reduced or zero rate of duty, a period longer than that provided for in the first subparagraph may, at the declarant's request, be granted for the production of the document, if justified in the circumstances. That period may not exceed four months from the date of acceptance of the declaration. It cannot be extended. Where the missing particulars to be communicated or documents to be supplied concern customs value, the customs authorities may, where this proves absolutely necessary, set a longer time limit or extend the period previously set. The total period allowed shall take account of the prescribed periods in force. 2. Where a reduced or zero rate of import duty is applicable to goods released for free circulation within tariff quotas or, provided that the levying of normal import duties is not re-introduced, within tariff ceilings or other preferential tariff measures, the benefit of the tariff quota or preferential tariff measure shall only be granted after presentation to the customs authorities of the document on which the granting of the reduced or zero rate is conditional. The document must in any case be presented: before the tariff quota has been exhausted, or in other cases, before the date on which a Community measure re-introduces the levying of normal import duties. 3. Subject to paragraphs 1 and 2, the document on whose presentation the granting of the reduced or zero rate of import duty is conditional may be produced after the expiry date of the period for which the reduced or zero rate was set, provided the declaration in respect of the goods in question was accepted before that date.

Article 257 1. The customs authorities' acceptance of an incomplete declaration shall not prevent or delay the release of the goods thus declared, unless other grounds exist for so doing. Without prejudice to the provisions of Article 248, release shall take place in accordance with the conditions laid down in paragraphs 2 to 5 below. 2. Where the late production of particulars or of a supporting document missing at the time when a declaration is accepted cannot affect the amount of duties to which the goods covered by the said declaration are liable, the customs authorities shall immediately enter in the accounts the sum payable, calculated in the usual manner. 3. Where, pursuant to Article 254, a declaration contains a provisional indication of value, the customs authorities shall: enter immediately in the accounts the amount of duties determined on the basis of this indication, require, if necessary, the lodging of a security adequate to cover the difference between that amount and the amount to which the goods may ultimately be liable. 4. Where, in circumstances other than those referred to in paragraph 3, the late production of particulars or of a supporting document missing at the time when a declaration is accepted may affect the amount of duties to which the goods covered by the said declaration are liable: (a)if late production of any missing particulars or document may lead to the application of duty at a reduced rate, the customs authorities shall: immediately enter in the accounts the import duties payable at the reduced rate, require the lodging of a security covering the difference between that sum and the sum which would be payable were the import duties on the goods in question calculated at the normal rate; (b)if the late production of any missing particulars or document may lead to admission of the goods with total relief from duties, the customs authorities shall require the lodging of a security covering the amount which would be payable were the duties charged at the normal rate. 5. Without prejudice to any subsequent changes which may arise, particularly as a result of the final determination of the customs value, the declarant shall have the option, instead of lodging a security, of requesting the immediate entry in the accounts: where the second indent of paragraph 3 or the second indent of paragraph 4 (a) applies, of the amount of duties to which the goods may ultimately be liable, or where paragraph 4 (b) applies, of the amount of duties calculated at the normal rate.

Article 258 If, at the expiry of the period referred to in Article 256, the declarant has not supplied the details necessary for the final determination of the customs value of the goods, or has failed to provide the missing particulars or documents, the customs authorities shall immediately enter in the accounts as duties to which the goods in question are subject the amount of the security provided in accordance with the provisions of the second indent of Article 257 (3), the second indent of Article 257 (4) (a) or Article 257 (4) (b).

Article 259 An incomplete declaration accepted under the conditions set out in Articles 254 to 257 may be either completed by the declarant or, by agreement with the customs authorities, replaced by another declaration which complies with the conditions laid down in Article 62 of the Code. In both cases, the operative date for the fixing of any duties and the application of other provisions governing the release of goods for free circulation shall be the date of acceptance of the incomplete declaration.

Section 2 Simplified declaration procedure

Article 260 1. The declarant shall, upon written request containing all the necessary information, be authorized in accordance with the conditions and in the manner laid down in Articles 261 and 262, to make the declaration for release for free circulation in a simplified form when goods are presented to customs. 2. Such simplified declaration may be in the form either of an incomplete declaration on a Single Administrative Document, or of an administrative or commercial document, accompanied by a request for release for free circulation. It shall contain at least the particulars necessary for identification of the goods. 3. Where circumstances permit, the customs authorities may allow the request for release for free circulation referred to in the second indent of paragraph 2 to be replaced by a general request in respect of release operations to take place over a given period. A reference to the authorization granted in response to such general request shall be entered on the commercial or administrative document presented pursuant to paragraph 1. 4. The simplified declaration shall be accompanied by all documents the production of which may be required to secure the release of the goods for free circulation. Article 255 (2) shall apply. 5. This Article shall be without prejudice to Article 278.

Article 261 1. The authorization referred to in Article 260 shall be granted to the declarant on condition that it is possible to guarantee an effective check on compliance with import prohibitions or restrictions or other provisions governing release for free circulation. 2. Such authorization shall in principle be refused where the person who has made the request: has committed a serious infringement or repeated infringements of customs rules, declares goods for release for free circulation only occasionally. It may be refused where the person in question is acting on behalf of another person who declares goods for release for free circulation only occasionally. 3. Without prejudice to Article 9 of the Code, the authorization may be revoked where the cases referred to in paragraph 2 arise.

Article 262 1. The authorization referred to in Article 260 shall: designate the customs office(s) competent to accept simplified declarations, specify the form and content of the simplified declarations, specify the goods to which it applies and the particulars which must appear on the simplified declaration for the purposes of identifying the goods, make reference to the security to be provided by the person concerned to cover any customs debt which may arise. It shall also specify the form and content of the supplementary declarations, and shall set the time limits within which they must be lodged with the customs authority designated for this purpose. 2. The customs authorities may waive the presentation of the supplementary declaration where the simplified declaration concerns goods the value of which is below the statistical threshold laid down by the Community provisions in force and the simplified declaration already contains all the information needed for release for free circulation.

Section 3 Local clearance procedure

Article 263 Authorization to use the local clearance procedure shall be granted in accordance with the conditions and in the manner laid down in Articles 264 to 266 to any person wishing to have goods released for free circulation at his premises or at the other places referred to in Article 253 and who submits to the customs authorities a written request to this end containing all the particulars necessary for the grant of the authorization: in respect of goods subject either to the Community or common transit procedure and for which the person referred to above is authorized to use the simplified procedures to be carried out at the office of destination in accordance with Articles 406, 407 and 408, in respect of goods previously placed under a customs procedure with economic impact, without prejudice to Article 278, in respect of goods which, after having been presented to customs pursuant to Article 40 of the Code, are consigned to those premises or places in accordance with a transit procedure other than that referred to in the first indent, in respect of goods which are brought into the customs territory of the Community with an exemption from the requirement that they be presented to customs, pursuant to Article 41 (b) of the Code.

Article 264 1. The authorization referred to in Article 263 shall be granted provided that: the applicant's records enable the customs authorities to carry out effective checks, in particular retrospective checks, it is possible to guarantee an effective check on compliance with import prohibitions or restrictions or any other provisions governing release for free circulation. 2. Authorization shall in principle be refused where the applicant: has committed a serious infringement or repeated infringements of customs rules, declares goods for release for free circulation only occasionally.

Article 265 1. Without prejudice to Article 9 of the Code, the customs authorities may refrain from revoking the authorization when: the holder fulfils his obligations within any time limit set by them, or the failure to fulfil an obligation is without any real consequence for the correct operation of the procedure. 2. An authorization shall in principle be revoked where the case referred to in the first indent of Article 264 (2) arises. 3. An authorization may be revoked where the case referred to in the second indent of Article 264 (2) arises.

Article 266 1. To enable the customs authorities to satisfy themselves as to the proper conduct of operations, the holder of the authorization referred to in Article 263 shall: (a)in the cases referred to in the first and third indents of Article 263; (i)where the goods are released for free circulation upon their arrival at the place designated for that purpose: duly notify the customs authorities of such arrival in the form and the manner specified by them, for the purpose of obtaining release of the goods, and enter the goods in his records; (ii)where release for free circulation is preceded by temporary storage of the goods within the meaning of Article 50 of the Code at the same place, before expiry of the time-limit set under Article 49 of the Code: duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and enter the goods in his records; (b)in the cases referred to in the second indent of Article 263: duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and enter the goods in his records.The notification referred to in the first indent shall not be required where the goods to be released for free circulation have already been placed under the customs warehousing procedure in a type D warehouse; (c)in the cases referred to in the fourth indent of Article 263, upon arrival of the goods at the place designated for that purpose: enter the goods in his records; (d)make available to the customs authorities, from the time of the entry in the records referred to in points (a), (b) and (c), all documents, the production of which is required for the application of the provisions governing release for free circulation. 2. On condition that checks on the proper conduct of operations are not thereby affected, the customs authorities may: (a)permit the notification referred to in points (a) and (b) of paragraph 1 to be effected as soon as the arrival of the goods becomes imminent; (b)in certain special circumstances, where the nature of the goods in question and the rapid turnover so warrant, exempt the holder of the authorization from the requirement to notify the competent customs office of each arrival of goods, provided that he supplies the said office with all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise. In this case, entry of the goods in the records of the person concerned shall be equivalent to release. 3. The entry in the records referred to in points (a), (b) and (c) of paragraph 1 may be replaced by any other formality offering similar guarantees stipulated by the customs authorities. The entry shall indicate the date on which it is made and the particulars necessary for identification of the goods.

Article 267 The authorization referred to in Article 263 shall lay down the specific rules for the operation of the procedure and in particular shall stipulate: the goods to which it applies, the form of the obligations referred to in Article 266 and the reference to the guarantee to be provided by the person concerned, the time of release of the goods, the time limit within which the supplementary declaration must be lodged with the competent customs office designated for that purpose, the conditions under which goods are to be covered by general, periodic or recapitulative declarations, as appropriate.

CHAPTER 3 Declarations for a customs procedure with economic impact Section 1 Entry for a customs procedure with economic impact Subsection 1 Entry for the customs warehousing procedure A.Incomplete declarations

Article 268 1. Declarations for the customs warehousing procedure which the customs office of entry may accept at the declarant's request without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars necessary for identification of the goods to which the declaration relates, including their quantity. 2. Articles 255, 256 and 259 shall apply mutatis mutandis. 3. This Article shall not apply to declarations for the procedure for the Community agricultural products referred to in Article 524.

B.Simplified declaration procedure

Article 269 1. The declarant shall, upon request, be authorized, in accordance with the conditions and in the manner laid down in Article 270, to make the declaration of entry for the procedure in a simplified form when goods are presented to customs. Such simplified declaration may be in the form: either of an incomplete declaration of the type referred to in Article 268, or of an administrative or commercial document, accompanied by a request for entry for the procedure; It shall contain the particulars referred to in Article 268 (1). 2. Where this procedure is applied in a type D warehouse the simplified declaration shall also include the nature of the goods concerned, in sufficient detail to permit their immediate and unambiguous classification, and their customs value. 3. The procedure referred to in paragraph 1 shall not apply to Type F warehouses nor to the entry for the procedure of the Community agricultural products referred to in Article 524 in any type of warehouse. 4. The procedure referred to in the second indent of paragraph 1 shall apply to Type B warehouses except that it shall not be possible to use a commercial document. Where the administrative document does not contain all the particulars shown in Annex 37, Title I(B), these should be supplied on the accompanying application.

Article 270 1. The application referred to in Article 269 (1) shall be made in writing and contain all the particulars necessary for the grant of the authorization. Where circumstances permit, the application referred to in Article 269 (1) may be replaced by a general request in respect of operations to take place over a given period. In this case the application shall be made under the conditions laid down in Articles 497, 498 and 499 and shall be submitted with the application to operate the customs warehouse or as a modification to the initial authorization, to the customs authority which issued the authorization for the procedure. 2. The authorization referred to in Article 269 (1) shall be granted to the person concerned provided that the proper conduct of operations is not thereby affected. 3. Such authorization shall in principle be refused where: the guarantees necessary for the proper conduct of operations are not given, the person concerned enters goods for the procedure only occasionally, the person concerned has committed a serious infringement or repeated infringements of customs rules. 4. Without prejudice to Article 9 of the Code, the authorization may be revoked where the cases referred to in paragraph 3 arise.

Article 271 The authorization referred to in Article 269 (1) shall lay down the specific rules for the operation of the procedure, including: the office(s) of entry for the procedure, the form and content of the simplified declarations. A supplementary declaration need not be provided.

C.Local clearance procedure

Article 272 1. Authorization to use the local clearance procedure shall be granted according to the conditions and in the manner laid down in paragraph 2 and Articles 273 and 274. 2. The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in Article 524 for the procedure in any type of warehouse. 3. Article 270 shall apply mutatis mutandis.

Article 273 1. In order to allow the customs authorities to ensure the proper conduct of operations, the holder of by the authorization shall, upon arrival of the goods at the place designated for that purpose: (a)duly notify such arrival to the supervising office in the form and manner specified by it; (b)to make entries in the stock records; (c)keep at the disposal of the supervising office all documents concerning the entry of the goods for the procedure. The entry in the stock records referred to in (b) shall contain at least some of the particulars used to identify the goods commercially, including their quantity. 2. Article 266 (2) shall apply.

Article 274 The authorization referred to in Article 272 (1) shall lay down the specific rules for the operation of the procedure and shall specify in particular: the goods to which it applies, the form of the obligations referred to in Article 273, the time of release of the goods. A supplementary declaration need not be required.

Subsection 2 Entry for the inward processing, processing under customs control or temporary importation procedures A.Incomplete declarations

Article 275 1. Declarations of entry for a customs procedure with economic impact other than outward processing or customs warehousing which the customs office of entry for the procedure may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 or without their being accompanied by certain documents referred to in Article 220 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and, in box 44, a reference to the authorisation, or a reference to the application where Article 508(1) applies. 2. Articles 255, 256 and 259 shall apply mutatis mutandis. 3. In cases of entry for the inward processing procedure, drawback system, Articles 257 and 258 shall also apply mutatis mutandis.

B.Simplified declaration and local clearance procedures

Article 276 The provisions of Articles 260 to 267 and of Article 270 shall apply mutatis mutandis to goods declared for the customs procedures with economic impact covered by this subsection.

Subsection 3 Goods declared for the outward processing procedure

Article 277 The provisions of Articles 279 to 289 applying to goods declared for export shall apply mutatis mutandis to goods declared for export under the outward processing procedure.

Subsection 4 Common provisions

Article 277a Where two or more authorisations concerning customs procedures with economic impact are granted to the same person, and one procedure is discharged by the entry for another procedure using the local clearance procedure, a supplementary declaration need not be required.

Section 2 Discharge of a customs procedure with economic impact

Article 278 1. In cases of discharge of a customs procedure with economic impact other than the outward processing and customs warehousing procedures, the simplified procedures for release for free circulation, export and re-exportation may be applied. In the case of re-exportation, the provisions of Articles 279 to 289 shall apply mutatis mutandis. 2. The simplified procedures referred to in Articles 254 to 267 may be applied to release of goods for free circulation under the outward processing procedure. 3. In cases of discharge of the customs warehousing procedure, the simplified procedures for release for free circulation, export or re-export may be applied. However: (a)for goods entered for the procedure in a type F warehouse no simplified procedure may be authorized; (b)for goods entered for the procedure in a type B warehouse only incomplete declarations and the simplified declaration procedure shall apply; (c)issue of an authorization for a type D warehouse shall entail the automatic application of the local clearance procedure for release for free circulation. However, in cases where the person concerned wishes to benefit from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may not be applied. In this case, other procedures involving presentation of the goods to customs may be used; (d)no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure.

CHAPTER 4 Export declarations

Article 279 1. The formalities to be carried out at the customs office of export as provided for in Article 792 may be simplified in accordance with this Chapter. 2. Articles 792 (4), 792a, 792b, 793 to 793c and, where appropriate, Articles 796a to 796e, shall apply to this Chapter.

Section 1 Incomplete declarations

Article 280 1. Export declarations which the customs office may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 2, 14, 17a, 31, 33, 38, 44 and 54 of the single administrative document and any further information considered necessary in order to identify the goods, to apply the provisions governing their export or to determine the amount of any security required before the goods may be exported. Where the goods are liable for export duties or subject to any other measures provided for under the common agricultural policy, those export declarations shall contain all the information required for the proper application of such duties or measures. 2. The customs authorities may allow the declarant not to complete boxes 17a and 33 on condition that he declares that export of the goods in question is not subject to prohibitions or restrictions and the customs authorities have no reason for doubt in this respect and that the description of the goods allows the Combined Nomenclature classification to be determined immediately and unambiguously. 3. Copy No 3 shall include one of the following endorsements in box 44: Exportación simplificada Forenklet udførsel Vereinfachte Ausfuhr Απλουστευμένη εξαγωγή Simplified exportation Exportation simplifiée Esportazione semplificata Vereenvoudigde uitvoer Exportação simplificada Yksinkertaistettu vienti — Förenklad export Förenklad export. Zjednodušený vývoz Lihtsustatud väljavedu Vienkāršotā izvešana Supaprastintas eksportas Egyszerűsített kivitel Esportazzjoni simplifikata Wywóz uproszczony Poenostavljen izvoz Zjednodušený vývoz. Опростено изнасяне Export simplificat. 4. Articles 255 to 259 shall apply mutatis mutandis to export declarations.

Article 281 Where Article 789 applies, the supplementary or replacement declaration may be lodged at the customs office responsible for the place where the exporter is established. Where the sub-contractor is established in a Member State other than where the exporter is established, this possibility shall only apply on condition that agreements have been made between the administrations of the Member States concerned. The incomplete declaration shall include the office where the supplementary declaration will be lodged. The customs office where the incomplete declaration is lodged shall send copy Nos 1 and 2 to the customs office where the supplementary declaration or replacement declaration is lodged.

Section 2 Simplified declaration procedure

Article 282 1. On written request containing all the information required for the authorization to be granted, the declarant shall be authorized, under the conditions and in the manner laid down in Articles 261 and 262 applied mutatis mutandis, to make the export declaration in a simplified form when goods are presented to customs. 2. Without prejudice to Article 288, the simplified declaration shall take the form of the incomplete Single Administrative Document containing at least the particulars necessary for identification of the goods. Paragraphs 3 and 4 of Article 280 shall apply mutatis mutandis.

Section 3 Local clearance procedure

Article 283 On written request, authorization to use the local clearance procedure shall be granted under the conditions and in the manner laid down in Article 284 to any person, hereinafter referred to as an "approved exporter", wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.

Article 284 Articles 264 and 265 shall apply mutatis mutandis.

Article 285 1. The approved exporter shall, before removal of the goods from the places referred to in Article 283, fulfil the following obligations: (a)duly inform the customs office of export of such removal by lodging a simplified export declaration, as referred to in Article 282; (b)make available to the customs authorities any documents required for the export of the goods. 2. The approved exporter may lodge a complete export declaration in place of the simplified export declaration. In this case, the requirement for a supplementary declaration, laid down in Article 76(2) of the Code, shall be waived.

Article 285a 1. The customs authorities may exempt the approved exporter from the requirement to lodge a simplified export declaration at the customs office of export for each removal of goods. This exemption shall be granted only if the approved exporter fulfils the following conditions: (a)the approved exporter informs the customs office of export of each removal, in the manner and form specified by that office; (b)the approved exporter supplies, or makes available, to the customs authorities all information they consider necessary for effective risk analysis before the removal of the goods from the places referred to in Article 283; (c)the approved exporter enters the goods in his records. The entry referred to in point (c) of the first subparagraph may be replaced by any other formality, required by the customs authorities, which offers similar guarantees. This entry shall indicate the date on which it is made and the particulars necessary for the identification of the goods. 2. In certain particular circumstances justified by the nature of the goods in question and the rapid turnover of export operations, the customs authorities may, until 30 June 2009, exempt the approved exporter from the requirements set out in points (a) and (b) of the first subparagraph of paragraph 1, provided that he supplies the customs office of export with all the information it considers necessary to enable it to exercise its right to examine the goods, should the need arise, before the exit of the goods. In this case, entry of the goods in the records of the approved exporter shall be equivalent to release.

Article 286 1. To check that the goods have actually left the customs territory of the Community, Copy No 3 of the Single Administrative Document shall be used as evidence of exit. The authorization shall stipulate that Copy No 3 of the Single Administrative Document be authenticated in advance. 2. Prior authentication may be effected in one of the following ways: (a)box A may be stamped in advance with the stamp of the competent customs office, and signed by an official from that office; (b)the approved exporter may stamp the declaration using a special stamp conforming to the model shown in Annex 62. The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose. 3. Before the departure of the goods the approved exporter shall fulfil the following requirements: (a)carry out the procedures referred to in Article 285 or 285a; (b)indicate on any accompanying document or any other medium replacing it the following particulars: (i)the reference to the entry in his records; (ii)the date on which the entry referred to in point (i) was made; (iii)the number of the authorisation; (iv)the name of the issuing customs office.

Article 287 1. The authorisation referred to in Article 283 shall specify detailed rules for the operation of the procedure and in particular the following: (a)the goods to which it applies; (b)the way the conditions laid down in Article 285a(1) are to be fulfilled; (c)the way and the moment the goods are released; (d)the content of any accompanying document or medium replacing it and the means by which it is to be validated; (e)the procedure for presenting the supplementary declaration and the time limit within which it must be lodged. Where Articles 796a to 796e apply, the release referred to in point (c) of the first subparagraph shall be granted in accordance with Article 796b. 2. The authorization shall include an undertaking by the approved exporter to take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the customs office of export or the imprint of the special stamp.

Section 4 Provisions common to Sections 2 and 3

Article 288 1. Instead of the Single Administrative Document, Member States may allow a commercial or administrative document or any other medium to be used where the whole of an export operation is carried out on the territory of a single Member State, or whenever this possibility is provided for by means of agreements concluded between the administrations of the Member States concerned. 2. The document or medium referred to in paragraph 1 shall contain at least the particulars necessary for identification of the goods plus one of the endorsements referred to in Article 280 (3) and it shall be accompanied by a request for export. Where circumstances so permit, the customs authorities may allow this request to be replaced by a global request covering export operations to be carried out over a given period. A reference to the authorization shall be made on the document or medium in question. 3. The commercial or administrative document shall be evidence of exit from the customs territory of the Community in the same way as Copy No 3 of the Single Administrative Document. Where other media are used, the arrangements for the exit endorsement shall be defined, where appropriate, in the agreement concluded between the administrations of the Member States concerned.

Article 289 Where the whole of an export operation takes place on the territory of a single Member State, that Member State may, in addition to the procedures referred to in Sections 2 and 3 and while ensuring compliance with Community policies, provide for other simplifications. However, the declarant shall make available to the customs authorities the necessary information for effective risk analysis and the examination of the goods before the exit of these goods.

PART II CUSTOMS-APPROVED TREATMENT OR USE TITLE I RELEASE FOR FREE CIRCULATION CHAPTER 1 General provisions

Article 290 1. Where Community goods are exported under an ATA carnet in conformity with Article 797, those goods may be released for free circulation on the basis of the ATA carnet. 2. In this case, the office where the goods are released for free circulation shall carry out the following formalities: (a)verify the information given in boxes A to G of the reimportation voucher; (b)complete the counterfoil and box H of the reimportation sheet; (c)retain the reimportation voucher. 3. Where the formalities discharging a temporary export operation in respect of Community goods are carried out a customs office other than the office where the goods enter the customs territory of the Community, conveyance of the goods from that office to the office where the said formalities are carried out shall require no formality.

CHAPTER 1a Provisions concerning bananas

Article 290a For the purposes of this Chapter, and of Annexes 38b and 38c, the following definitions shall apply: (a)"authorised weigher" means any economic operator authorised by a customs office for the purpose of weighing fresh bananas; (b)"applicant's records" means any documents related to the weighing of fresh bananas; (c)"net weight of fresh bananas" means the weight of the bananas themselves without packing materials and packing containers of any kind; (d)"consignment of fresh bananas" means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees; (e)"place of unloading" means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.

Article 290b 1. Any customs office shall grant the status of authorised weigher, on application, to an economic operator involved in the importation, carriage, storage or handling of fresh bananas, provided that the following conditions are fulfilled: (a)the applicant offers all the necessary guarantees for the proper conduct of the weighing; (b)the applicant has at his disposal appropriate weighing equipment; (c)the applicant’s records enable the customs authorities to carry out effective checks. The customs office shall refuse the status of authorised weigher if the applicant has seriously or repeatedly infringed the customs legislation. The authorisation shall be limited to the weighing of fresh bananas carried out at the place supervised by the authorising customs office. 2. The authorising customs office shall withdraw the status of authorised weigher if the holder no longer fulfils the conditions set out in paragraph 1.

Article 290c 1. For the purposes of checking the net weight of fresh bananas imported into the Community falling within CN code 08030019, declarations for release for free circulation shall be accompanied by a banana weighing certificate stating the net weight of the consignment of the fresh bananas concerned, by type of packaging and origin. The banana weighing certificates shall be drawn up by authorised weighers, in accordance with the procedure set out in Annex 38b and in the form corresponding to the specimen provided in Annex 38c. Under conditions to be laid down by the customs authorities such certificates may be provided to the customs authorities in electronic form. 2. The authorised weigher shall give the customs authorities advance notice of the weighing of a consignment of fresh bananas for the purpose of drawing up a banana weighing certificate, giving details of the type of packaging, the origin and the time and place of weighing. 3. Customs offices shall verify the net weight of fresh bananas entered on banana weighing certificates, on the basis of risk analysis, by checking at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the authorised weigher or by weighing those samples themselves, in accordance with the procedure set out in points 1, 2 and 3 of Annex 38b.

Article 290d The Member States shall communicate to the Commission the list of authorised weighers and any subsequent changes thereto. The Commission shall forward such information to the other Member States.

CHAPTER 2 End-use

Article 291 1. This chapter applies where it is provided that goods released for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use are subject to end-use customs supervision. 2. For the purposes of this chapter: (a)"single authorisation" means: an authorisation involving different customs administrations; (b)"accounts" means: the holder's commercial, tax or other accounting material, or such data held on their behalf; (c)"records" means: the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control operations.

Article 292 1. The granting of a favourable tariff treatment in accordance with Article 21 of the Code shall, where it is provided that goods are subject to end-use customs supervisions, be subject to a written authorisation. Where goods are released for free circulation at a reduced or zero rate of duty on account of their end-use and the provisions in force require that the goods remain under customs supervision in accordance with Article 82 of the Code, a written authorisation for the purposes of end-use customs supervisions shall be necessary. 2. Applications shall be made in writing using the model set out in Annex 67. The customs authorities may permit renewal or modification to be applied for by simple written request. 3. In particular circumstances the customs authorities may allow the declaration for free circulation in writing or by means of a data-processing technique using the normal procedure to constitute an application for authorisation, provided that: the application only involves one customs administration, the applicant wholly assigns the goods to the prescribed end-use, and the proper conduct of operations is safeguarded. 4. Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant. In particular, in cases where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 218, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or is entered on the customs declaration: (a)name and address of the applicant, the declarant and the operator; (b)nature of the end-use; (c)technical description of the goods, products resulting from their end-use and means of identifying them; (d)estimated rate of yield or method by which that rate is to be determined; (e)estimated period for assigning the goods to their end-use; (f)the place where the goods are put to the end-use. 5. Where a single authorisation is applied for, the prior agreement of the authorities shall be necessary according to the following procedure. The application shall be submitted to the customs authorities designated for the place where the applicant's main accounts are kept facilitating audit-based controls, and where at least part of the operations to be covered by the authorisation are carried out; or otherwise, where the applicant's main accounts are held facilitating audit-based controls of the arrangements. These customs authorities shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days. The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within the above period and no agreement is reached, the application shall be rejected to the extent to which objections were raised. The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days. The customs authorities issuing the authorisation shall send a copy to all customs authorities concerned. 6. Where the criteria and conditions for the granting of a single authorisation are generally agreed on between two or more customs administrations, the said administrations may also agree to replace prior consultation by simple notification. Such notification shall always be sufficient where a single authorisation is renewed or revoked. 7. The applicant shall be informed of the decision to issue an authorisation, or of the reasons why the application was rejected, within thirty days of the date on which the application was lodged or of the date on which any outstanding or additional information requested was received by the customs authorities. That period shall not apply in the case of a single authorisation unless it is issued under paragraph 6.

Article 293 1. An authorisation using the model set out in Annex 67 shall be granted to persons established in the customs territory of the Community, provided that the following conditions are met: (a)the activities envisaged are consistent with the prescribed end-use and with the provisions for the transfer of goods in accordance with Article 296 and the proper conduct of operations is ensured; (b)the applicant offers every guarantee necessary for the proper conduct of operations to be carried out and will undertake the obligations: to whole or partly assign the goods to the prescribed end-use or to transfer them and to provide evidence of their assignment or transfer in accordance with the provisions in force, not to take actions incompatible with the intended purpose of the prescribed end-use, to notify all factors which may affect the authorisation to the competent customs authorities; (c)efficient customs supervision is ensured and the administrative arrangements to be taken by the customs authorities are not disproportionate to the economic needs involved; (d)adequate records are kept and retained; (e)security is provided where the customs authorities consider this necessary. 2. For an application under Article 292(3), the authorisation shall be granted to persons established in the customs territory of the Community by acceptance of the customs delcaration, under the other conditions set out in paragraph 1. 3. The authorisation shall include the following items, unless such information is deemed unnecessary: (a)identification of the authorisation holder; (b)where necessary Combined Nomenclature or TARIC code, type and description of the goods and of the end-use operations and provisions concerning rates of yield; (c)means and methods of identification and of customs supervision, including arrangements for: common storage, for which Article 534(2) and (3) shall apply mutatis mutandis, mixed storage of products subject to end-use supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 270900; (d)the period within which the goods have to be assigned to the prescribed end-use; (e)the customs offices where the goods are declared for free circulation and the offices to supervise the arrangements; (f)the places where the goods have to be assigned to the prescribed end-use; (g)the security to be provided, where appropriate; (h)the period of validity of the authorisation; (i)where applicable, the possibility of transfer of the goods in accordance with Article 296(1); (j)where applicable, the simplified arrangements for the transfer of goods under Article 296(2), second subparagraph, and (3); (k)where applicable, simplified procedures authorised in accordance with Article 76 of the Code; (l)methods of communication. Where the goods referred to in the second indent of point (c) of the first subparagraph do not share the same eight-digit CN code, the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Notes 4 and 5 to Chapter 27 of the Combined Nomenclature. 4. Without prejudice to Article 294 the authorisation shall take effect on the date of issue or at any later date given in the authorisation. The period of validity shall not exceed three years from the date on which the authorisation takes effect, except where there are duly substantiated good reasons.

Article 294 1. The customs authorities may issue a retroactive authorisation. Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect on the date the application was submitted. 2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired. 3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and: (a)the application is not related to attempted deception or to obvious negligence; (b)the applicant's accounts confirm that all the requirements of the arrangements can be regarded as having been met and, where appropriate, in order to avoid substitution the goods can be identified for the period involved, and such accounts allow the arrangements to be verified; (c)all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.

Article 295 The expiry of an authorisation shall not affect goods which were in free circulation by virtue of that authorisation before it expired.

Article 296 1. The transfer of goods between different places designated in the same authorisation may be undertaken without any customs formalities. 2. Where a transfer of goods is carried out between two authorisation holders established in different Member States and the customs authorities concerned have not agreed simplified procedures in accordance with paragraph 3, the T5 control copy provided for in Annex 63 shall be used in accordance with the following procedure: (a)the transferor shall complete the T5 control copy in triplicate (one original and two copies);The copies shall be numbered in an appropriate manner; (b)the T5 control copy shall include: in box A ("Office of departure"), the address of the competent customs office specified in the transferor's authorisation, in box 2, the name or trading name, full address and authorisation number of the transferor, in box 8, the name or trading name, full address and authorisation number of the transferee, in the box "Important note" and in box B the text shall be crossed out, in boxes 31 and 33, respectively, the description of the goods as at the time of transfer, including the number of items, and the relevant CN code, in box 38, the net mass of the goods, in box 103, the net quantity of the goods in words in box 104, a tick in the box "Other (specify)", and in block capitals one of the following: DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE LAS CUALES, LAS OBLIGACIONES SE CEDEN AL CESIONARIO (REGLAMENTO (CEE) No 2454/93, ARTÍCULO 296) SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR HVILKE FORPLIGTELSERNE OVERDRAGES TIL ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93, ARTIKEL 296) BESONDERE VERWENDUNG: WAREN MIT DENEN DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBERTRAGEN WERDEN (ARTIKEL 296 DER VERORDNUNG (EWG) Nr. 2454/93) ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑ ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝ ΕΚΔΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ. 2454/93) END-USE: GOODS FOR WHICH THE OBLIGATIONS ARE TRANSFERRED TO THE TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE 296) DESTINATION PARTICULIÈRE: MARCHANDISES POUR LESQUELLES LES OBLIGATIONS SONT TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT (CEE) No 2454/93, ARTICLE 296] DESTINAZIONE PARTICOLARE: MERCI PER LE QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIONARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO 296) BIJZONDERE BESTEMMING: GOEDEREN WAARVOOR DE VERPLICHTINGEN AAN DE OVERNEMER WORDEN OVERGEDRAGEN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296) DESTINO ESPECIAL: MERCADORIAS RELATIVAMENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANSFERIDAS PARA O CESSIONÁRIO [REGULAMENTO (CEE) No 2454/93, ARTIGO 296o] TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRONSAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA) ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93) KONEČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO PŘECHÁZEJÍ POVINNOSTI NA PŘÍJEMCE (ČLÁNEK 296 NAŘÍZENÍ (EHS) č. 2454/93) EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA SAAJALE ( MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL 296) IZMANTOŠANAS MĒRĶIS: PREČU SAŅĒMĒJS ATBILDĪGS PAR PREČU IZMANTOŠANU (REGULA (EEK) NR.2454/93, 296.PANTS) GALUTINIS VARTOJIMAS: PREKĖS, SU KURIOMIS SUSIJUSIOS PRIEVOLĖS PERDUOTOS JŲ PERĖMĖJUI (REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS) MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS: AZ ÁRUKKAL KAPCSOLATOS KÖTELEZETTSÉGEK AZ ÁRUK ÁTVEVŐJÉRE SZÁLLTAK ÁT (A 2454/93/EGK RENDELET 296.CIKKE) UŻU AħħARI: OĠĠETTI LI GħALIHOM L-OBBLIGI HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT (REGOLAMENT (KEE) 2454/93, ARTIKOLU 296) PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W ODNIESIENIU DO KTÓRYCH ZOBOWIĄZANIA SĄ PRZENOSZONE NA OSOBĘ PRZEJMUJĄCĄ (ROZPORZĄDZENIE (EWG) NR 2454/93, ART. 296) POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZNOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS) ŠT. 2454/93, ČLEN 296) KONEČNÉ POUŽITIE: TOVAR, S KTORÝM PRECHÁDZAJÚ POVINNOSTI NA PRÍJEMCU ( NARIADENIE (EHS) Č. 2454/93, ČLÁNOK 296) СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, ЗА КОИТО ЗАДЪЛЖЕНИЯТА СА ПРЕХВЪРЛЕНИ НА ЛИЦЕТО, КОЕТО ГИ ПОЛУЧАВА (РЕГЛАМЕНТ (ЕИО) № 2454/93, ЧЛЕН 296) DESTINAȚIE FINALĂ: MĂRFURI PENTRU CARE OBLIGAȚIILE SUNT TRANSFERATE CESIONARULUI (REGULAMENTUL (CEE) Nr. 2454/93, ARTICOLUL 296) in box 106: the taxation elements of the goods, save where that requirement is waived by the customs authorities, the registered number and date of the declaration for release for free circulation and the name and address of the customs office where the declaration was made; (c)the transferor shall send the complete set of T5 control copies to the transferee; (d)the transferee shall attach the original of the commercial document showing the date of receipt of the goods to the set of T5 control copies and submit all documents to the customs office determined in his authorisation. He shall also immediately notify this customs office of any excess, shortfall, substitution or other irregularity; (e)the customs office specified in the transferee's authorisation shall fill in box J, including the date of receipt by the transferee, in the original T5 after having verified the corresponding commercial documents and date and stamp the original in box J and the two copies in box E. The customs office shall retain the second copy in its records and return the original and the first copy to the transferee; (f)the transferee shall retain the first T5 copy in his records and forward the original to the transferor; (g)the transferor shall retain the original in his records. The customs authorities concerned may agree simplified procedures in accordance with the provisions for the use of the T5 control copy. 3. Where the customs authorities concerned consider that the proper conduct of operations is safeguarded, they may agree a transfer of goods between two authorisation holders established in two different Member States to be made without using the T5 control copy. 4. Where a transfer is carried out between two authorisation holders established in the same Member States, this shall be done in accordance with national rules. 5. With the receipt of the goods the transferee shall become the holder of obligations under this chapter in respect of the transferred goods. 6. The transferor shall be discharged from his obligations where the following conditions are fulfilled: the transferee has received the goods and was informed that the goods for which the obligations are transferred, are subject to end-use customs supervision; customs control has been taken over by the transferee's customs authority; unless otherwise provided by the customs authorities, this shall be when the transferee has entered the goods in his records.

Article 297 1. In the case of the transfer of materials for the maintenance or repair of aircraft either under the terms of exchange agreements or for airlines' own needs, by airlines engaged in international traffic, an air waybill or equivalent document may be used instead of the T5 control copy. 2. The air waybill or equivalent document shall contain at least the following particulars: (a)the name of the consigning airline; (b)the name of the airport of departure; (c)the name of the receiving airline; (d)the name of the airport of destination; (e)the description of the materials; (f)the number of articles. The particulars referred to in the first subparagraph may be given in coded form or by reference to an attached document. 3. The air waybill or equivalent document must bear on its face one of the following indications in block capitals: DESTINO ESPECIAL SÆRLIGT ANVENDELSESFORMÅL BESONDERE VERWENDUNG ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ END-USE DESTINATION PARTICULIÈRE DESTINAZIONE PARTICOLARE BIJZONDERE BESTEMMING DESTINO ESPECIAL TIETTY KÄYTTÖTARKOITUS ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL KONEČNÉ POUŽITÍ EESMÄRGIPÄRANE KASUTAMINE IZMANTOŠANAS MĒRĶIS GALUTINIS VARTOJIMAS MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS UŻU AħħARI PRZEZNACZENIE SZCZEGÓLNE POSEBEN NAMEN KONEČNÉ POUŽITIE СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ DESTINAȚIE FINALĂ 4. The consigning airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of departure, make a further copy available to the competent customs office. The receiving airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of destination, make a further copy available to the competent customs office. 5. The intact materials and the copies of the air waybill or equivalent document shall be delivered to the receiving airline in the places specified by the customs authorities in the airline's Member State residence. The receiving airline shall enter the materials in its records. 6. The obligations arising under paragraphs 1 to 5 shall pass from the consigning airline to the receiving airline at the time when the intact materials and copies of the air waybill or equivalent document are delivered to the latter.

Article 298 1. The customs authorities may, subject to conditions they shall lay down, approve the exportation of the goods or destruction of the goods. 2. Where agricultural products are exported, box 44 of the Single Administrative Document or any other document used shall bear one of the following indications in block capitals: ARTÍCULO 298, REGLAMENTO (CEE) No 2454/93, DESTINO ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPORTACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL — INGEN RESTITUTION ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE WAREN — ANWENDUNG DER LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGEN AUSGESCHLOSSEN ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. (CEE) αριθ. 2454/93 ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑ ΕΞΑΓΩΓΗ — ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣΤΡΟΦΕΣ ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE: GOODS DESTINED FOR EXPORTATION — AGRICULTURAL REFUNDS NOT APPLICABLE ARTICLE 298, RÈGLEMENT (CEE) No 2454/93 DESTINATION PARTICULIÈRE: MARCHANDISES PRÉVUES POUR L'EXPORTATION — APPLICATION DES RESTITUTIONS AGRICOLES EXCLUE ARTICOLO 298 (CEE) No 2454/93 DESTINAZIONE PARTICOLARE: MERCI PREVISTE PER L'ESPORTAZIONE — APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZONDERE BESTEMMING: VOOR UITVOER BESTEMDE GOEDEREN — LANDBOUWRESTITUTIES NIET VAN TOEPASSING ARTIGO 298o REG. (CEE) No 2454/93 DESTINO ESPECIAL: MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLICAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄVIKSI TARKOITETTUJA TAVAROITA — MAATALOUSTUKEA EI SOVELLETA ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR AVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILLÄMPLIGA ČLÁNEK 298 NAŘÍZENÍ (EHS) č. 2454/93 KONEČNÉ POUŽITÍ: ZBOŽÍ URČENO K VÝVOZU — ZEMĚDĚLSKÉ NÁHRADY NELZE UPLATNIT MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 "EESMÄRGIPÄRANE KASUTAMINE": KAUBALE, MIS LÄHEB EKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKENDATA REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTOŠANAS MĒRĶIS: PRECES PAREDZĒTAS IZVEŠANAI — LAUKSAIMNIECĪBAS KOMPENSĀCIJU NEPIEMĒRO REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, GALUTINIS VARTOJIMAS: EKSPORTUOJAMOS PREKĖS — ŽEMĖS ŪKIO GRĄŽINAMOSIOS IŠMOKOS NETAIKOMOS MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS A 2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVITELI RENDELTETÉSŰ ÁRUK — MEZŐGAZDASÁGI VISSZATÉRÍTÉS NEM ALKALMAZHATÓ ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 UŻU AħħARI: OĠĠETTI DESTINATI GħALL-ESPORTAZZJONI RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI ARTYKUŁ 298 ROZPORZĄDZENIA (EWG) NR 2454/93 PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNACZONE DO WYWOZU — NIE STOSUJE SIĘ DOPŁAT ROLNYCH ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN: BLAGO DEKLARIRANO ZA IZVOZ — UPORABA KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJUČENA ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONEČNÉ POUŽITIE: TOVAR URČENÝ NA VÝVOZ — POľNOHOSPODÁRSKE NÁHRADY NEMOŽNO UPLATNIŤ ЧЛЕН 298 НА РЕГЛАМЕНТ (ЕИО) № 2454/93 СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, НАСОЧЕНИ ЗА ИЗНАСЯНЕ — СЕЛСКОСТОПАНСКИ ВЪЗСТАНОВЯВАНИЯ СА НЕПРИЛОЖИМИ ARTICOLUL 298 REGULAMENTUL (CEE) Nr. 2454/93 DESTINAȚIE FINALĂ: MĂRFURI DESTINATE PENTRU EXPORT — NU SE APLICĂ RESTITUIRI RESTITUȚII AGRICOLE 3. Where goods are exported, they shall be considered as non-Community goods from the time of acceptance of the export declaration. 4. In the case of destruction Article 182(5) of the Code shall apply.

Article 299 Where the customs authorities agree that the use of the goods otherwise than as provided for in the authorisation is justified, such use, other than export or destruction, shall entail the incurrence of a customs debt. Article 208 of the Code shall apply mutatis mutandis.

Article 300 1. The goods referred to in Article 291(1) shall remain under customs supervision and liable to import duties until the are: (a)first assigned to the prescribed end-use; (b)exported, destroyed or used otherwise in accordance with Articles 298 and 299. However, where the goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding two years after the date of first assignment. 2. Waste and scrap which result from the working or processing of goods and losses due to natural wastage shall be considered as goods having been assigned to the prescribed end-use. 3. For waste and scrap which result from the destruction of goods, customs supervision shall end when they have been assigned a permitted customs-approved treatment or use.

CHAPTER 3 Management of tariff measures Section 1 Management of tariff quotas designed to be used following the chronological order of dates of customs declarations

Article 308a 1. Save as otherwise provided, where tariff quotas are opened by a Community provision, those tariff quotas shall be managed in accordance with the chronological order of dates of acceptance of declarations for release for free circulation. 2. Where a declaration for release for free circulation incorporating a valid request by the declarant to benefit from a tariff quota is accepted, the Member State concerned shall draw from the tariff quota, through the Commission, a quantity corresponding to its needs. 3. Member States shall not present any request for drawing until the conditions laid down in Article 256 (2) and (3) are satisfied 4. Subject to paragraph 8, allocations shall be granted by the Commission on the basis of the date of acceptance of the relevant declaration for release for free circulation, and to the extent that the balance of the relevant tariff quota so permits. Priority shall be established in accordance with the chronological order of these dates. 5. The Member States shall communicate to the Commission all valid requests for drawing without delay. Those communications shall include the date referred to in paragraph 4, and the exact amount applied for on the relevant customs declaration. 6. For the purposes of paragraphs 4 and 5, the Commission shall fix order numbers where none are provided by the Community provision opening the tariff quota. 7. If the quantities requested for drawing from a tariff quota are greater than the balance available, allocation shall be made on a pro rata basis with respect to the requested quantities. 8. For the purposes of this Article, acceptance of a declaration by the customs authorities on 1, 2 or 3 January shall be regarded as acceptance on 3 January. However, if one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January. 9. Where a new tariff quota is opened, drawings shall not be granted by the Commission before the 11th working day following the date of publication of the provision which created that tariff quota. 10. Member States shall immediately return to the Commission the amount of drawings which they do not use. However, where an erroneous drawing representing a customs debt of 10 euro or less is discovered after the first month following the end of the period of validity of the tariff quota concerned, Member States needs not make a return. 11. If the customs authorities invalidate a declaration for release for free circulation in respect of goods which are the subject of a request for benefit of a tariff quota, the complete request shall be cancelled in respect of those goods. The Member States concerned shall immediately return to the Commission any quantity drawn, in respect of those goods, from the tariff quota. 12. Details of drawings requested by individual Member States shall be treated by the Commission and other Member States as confidential.

Article 308b 1. The Commission shall make an allocation each working day, except: days which are holidays for the Community institutions in Brussels, or in exceptional circumstances, any other day, provided that the competent authorities of the Member States have been informed in advance. 2. Subject to Article 308a (8), any allocation shall take into account all unanswered requests which relate to declarations for release for free circulation accepted up to and including the second previous day, and which have been communicated to the Commission.

Article 308c 1. A tariff quota shall be considered as critical as soon as 90 % of the initial volume has been used, or at the discretion of the competent authorities. 2. By way of derogation from paragraph 1, a tariff quota shall be considered from the date of its opening as critical in any of the following cases: (a)it is opened for less than three months; (b)tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (equivalent tariff quotas) have not been opened in the previous two years; (c)an equivalent tariff quota opened in the previous two years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question. 3. A tariff quota whose sole purpose is the application, under the rules of the WTO, of either a safeguard measure or a retaliatory measure shall be considered as critical as soon as 90 % of the initial volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous two years.

Section 2 Surveillance of goods

Article 308d 1. Where Community surveillance is to be carried out, the Member States shall provide to the Commission at least once every week data on customs declarations for release for free circulation or on export declarations. The Member States shall cooperate with the Commission to determine which data are required from customs declarations for release for free circulation or from export declarations. 2. The data provided under paragraph 1 by individual Member States shall be treated as confidential. However, aggregate data for each Member State shall be available for authorised users in all Member States. The Member States shall cooperate with the Commission to set up the practical rules on authorised access to the aggregate data. 3. In respect of certain goods surveillance shall be carried out on a confidential basis. 4. Where under the simplified procedures referred to in Articles 253 to 267 and Articles 280 to 289, the data referred to in paragraph 1 of this Article are not available, the Member States shall provide to the Commission the data available at the date of acceptance of the complete or supplementary declaration.

TITLE II CUSTOMS STATUS OF GOODS AND TRANSIT CHAPTER 1 General provisions

Article 309 For the purposes of this Title: (a)means of transport means, in particular: any road vehicle, trailer or semi-trailer, any railway coach or wagon, any boat or ship, any aircraft, any container within the meaning of Article 670 (g); (b)office of departure means: the customs office where the Community transit operation begins; (c)office of transit means: the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a Community transit operation via a frontier between a Member State and a third country, the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a Community transit operation; (d)office of destination means: the customs office where goods placed under the Community transit procedure must be produced to complete the Community transit operation; (e)office of guarantee means: the customs office where a comprehensive or flat-rate guarantee is lodged. (f)"EFTA countries" means: all EFTA countries and any country that has acceded to the Convention of 20 May 1987 on a common transit procedureOJ L 226, 13. 8. 1987, p. 2..

CHAPTER 2 Scope

Article 310 1. Community goods: which have undergone customs export formalities with a view to the grant of refunds on export to third countries under the common agricultural policy,or in respect of which the repayment or remission of import duties is conditional on their being re-exported from the customs territory of the Community or placed in a customs warehouse, free zone or free warehouse or under any customs procedure other than release for free circulation,or which are released for free circulation under the inward processing procedure, drawback system, with a view to their later export in the form of compensating products and for which an application for repayment may be presented in accordance with Article 128 of the Code, the person concerned having the intention of submitting such an application,or which are subject to a system of export levies and taxes, and have undergone customs formalities on export to third countries under the common agricultural policy,or which come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy,shall move under the external Community transit procedure in accordance with Article 91 (1) (b) of the Code. 2. Goods referred to in paragraph 1 which have not left the customs territory of the Community shall be treated as Community goods provided it is certified that the export declaration, the customs formalities relating to the Community measures which required the goods to leave the said customs territory, and any effects of those formalities have been cancelled.

Article 311 Without prejudice to Article 310 (1), Community goods which are consigned: (a)from one point in the customs territory of the Community to another through the territory of one or more EFTA countries; x (c) from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC apply, to another part of the customs territory of the Community where the said provisions do not apply, or, from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC do not apply, to another part of the customs territory of the Community where the said provisions do apply, or from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC do not apply, to another part of the customs territory of the Community where the said provisions do not apply either, shall move under the internal Community transit procedure. Goods covered by point (a) of the first paragraph which are carried entirely by sea or air shall not be required to move under the internal Community transit rules

Article 312 Transport of goods to which the Community transit procedure applies may be effected between two points in the customs territory of the Community through the territory of a third country other than an EFTA country under the Community transit procedure provided that transport through that third country is effected under cover of a single transport document drawn up in a Member State; in such case the operation of the procedure shall be suspended in the territory of the third country.

CHAPTER 3 Customs status of goods Section 1 General provisions

Article 313 1. Subject to Article 180 of the Code and the exceptions listed in paragraph 2 of this Article, all goods in the customs territory of the Community shall be deemed to be Community goods, unless it is established that they do not have Community status. 2. The following shall not be deemed to be Community goods unless it is established in accordance with Articles 314 to 323 that they do have Community status: (a)goods brought into the customs territory of the Community in accordance with Article 37 of the Code. Nevertheless in accordance with Article 38(5) of the Code, goods brought into the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status: where, if carried by air, the goods have been loaded or transhipped at an airport in the Community customs territory, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State, or where, if carried by sea, the goods have been shipped between ports in the Community customs territory by a regular shipping service authorised in accordance with Articles 313a and 313b; (b)goods in temporary storage or in a free zone of control type I within the meaning of Article 799 or in a free warehouse; (c)goods placed under a suspensive procedure or in a free zone of control type II within the meaning of Article 799. By way of derogation from point (a) of this paragraph and in accordance with Article 38(5) of the Code, goods brought into the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status: where, if carried by air, the goods have been loaded or transhipped at a Community airport, for consignment to another airport in the customs territory of the Community, and carried under cover of a single transport document drawn up in a Member State, or where, if carried by sea, the goods have been shipped between ports in the customs territory of the Community by a regular shipping service authorized in accordance with Articles 313a and 313b.

Article 313a 1. A regular shipping service means a regular service which carries goods in vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at any points outside this territory or in a free zone of control type I in the meaning of Article 799 of a port in this territory. 2. The customs authorities may require proof that the provisions on authorized shipping services have been observed. Where the customs authorities establish that the provisions on authorized shipping services have not been observed, they shall immediately inform all the customs authorities concerned.

Article 313b 1. Where a shipping company defining its service, makes an application, the customs authorities of a Member State in whose territory that company is established may, with the agreement of the other Member States concerned, authorise the establishment of a regular shipping service. 2. The application shall contain the following details: (a)the ports concerned, (b)the names of the vessels assigned to the regular service, and (c)any further information required by the customs authorities, in particular the shipping service's timetable. 3. Authorisation shall be granted only to shipping companies which: (a)are established in the Community and whose records will be available to the competent customs authorities; (b)have not committed any serious or repeated offences in connection with the operation of a regular shipping service; (c)are able to satisfy the customs authorities that they operate a regular shipping service as defined in Article 313a(1); and (d)undertake that: on the routes for which authorisation is requested, no calls will be made at any port in a third country or at any free zone of control type I in the meaning of Article 799 in a port in the customs territory of the Community, and that no transhipments will be made on the high seas, and that, the authorisation certificate will be carried on board the vessel and presented on request to the competent customs authorities. 4. When they receive an application for authorisation, the customs authorities of the Member State to whom the application has been made (the authorising authorities) shall notify the customs authorities of the other Member States in whose territories the intended ports of call of the regular shipping service are situated (the corresponding authorities). The corresponding authorities shall acknowledge receipt of the application. Within 60 days of receipt of such notification, the corresponding authorities shall signify their agreement or refusal. Where a Member State refuses an application, it shall state the reasons. Where no reply is received, the authorising authority shall issue an authorisation which shall be accepted by the other Member States concerned. The authorising authorities shall issue an authorisation certificate, in one or more copies as required and conforming to the model set out in Annex 42 A, and shall inform the corresponding authorities of the other Member States concerned. Each authorisation certificate shall bear a serial number by which it can be identified. All copies of each certificate shall bear the same number. 5. Once a regular shipping service has been authorised, the shipping company concerned shall be required to use it. The shipping company shall communicate any withdrawal or change in the characteristics of the authorised service to the authorising authorities. 6. Where an authorisation is withdrawn, or a regular shipping service ceases operations, the authorising authorities shall notify the corresponding authorities of the Member States concerned. The authorising authorities shall also notify the corresponding authorities of any changes to a regular shipping service, using the procedure provided for in paragraph 4.If the details required in paragraph 2(a) change, the procedure provided for in paragraph 4 shall apply. 7. When a vessel of the type referred to in Article 313a(1) is forced by circumstances beyond its control to tranship at sea or temporarily put into a third-country port or a free zone of control type I in the meaning of Article 799 of a port in the customs territory of the Community, the shipping company shall immediately inform the customs authorities of the subsequent ports of call along the vessel's scheduled route.

Article 314 1. Where goods are not deemed to be Community goods within the meaning of Article 313, their Community status may not be established in accordance with Article 314c(1) unless: (a)they have been brought from another Member State without crossing the territory of a third country on the way; or (b)they have been brought from another Member State through the territory of a third country, and carried under cover of a single transport document issued in a Member State; or (c)they have been transhipped in a third country on a means of transport other than that onto which they were initially loaded and a new transport document has been issued, provided that the new document is accompanied by a copy of the original document covering carriage from the Member State of departure to the Member State of destination. In line with the requirements of administrative cooperation between Member States, the customs authorities at the customs office of destination shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document. 2. Proof that the goods have Community status may be established solely: (a)by means of one of the documents provided for in Articles 315 to 318; or (b)in accordance with the rules laid down in Articles 319 to 323; or (c)by the accompanying document referred to in Commission Regulation (EEC) No 2719/92OJ L 276, 19. 9. 1992, p. 1.; or (d)by the document provided for in Article 325; or (e)by the document provided for in Article 816 certifying the Community status of the goods; or (f)by the T5 control copy described in Article 843. 3. The documents or rules referred to in Article 314c(1)shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system). 4. Where the documents or rules referred to in paragraph 2 are used for Community goods with packaging not having Community status, the document certifying Community status shall be endorsed with one of the following phrases: envases N N-emballager N-Umschließungen Συσκευασία N N packaging emballages N imballaggi N N-verpakkingsmiddelen embalagens N N-pakkaus N förpackning.

Article 314a The customs administrations of the Member States shall assist one another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Title to prove the Community status of goods have been correctly applied.

Section 2 Proof of Community status

Article 314b For the purposes of this Section, "competent office" means the customs authorities responsible for certifying the Community status of goods.

Article 314c 1. Without prejudice to goods placed under the internal Community transit procedure, proof that the goods have Community status may be established solely by one of the following means: (a)by one of the documents provided for in Articles 315 to 317b; (b)in accordance with the rules laid down in Articles 319 to 323; (c)by the accompanying document referred to in Commission Regulation (EEC) No 2719/92OJ L 276, 19.9.1992, p. 1.; (d)by the document provided for in Article 325; (e)by the label provided for in Article 462a(2); (f)by the document provided for in Article 812 certifying the Community status of the goods; or (g)by the T5 control copy described in Article 843. 2. Where the documents or rules referred to in paragraph 1 are used for Community goods with packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements: envases N N-emballager N-Umschließungen Συσκευασία Ν N packaging emballages N imballaggi N N-verpakkingen embalagens N N-pakkaus N förpackning. obal N N-pakendamine N iepakojums N pakuotė N csomagolás ippakkjar N opakowania N N embalaža N-obal. опаковка N ambalaj N. 3. Subject to the conditions for issuing the documents being met, the documents referred to in Articles 315 to 323 may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red: Expedido a posteriori, Udstedt efterfoelgende, Nachträglich ausgestellt, Εκδοθέν εκ των υστέρων, Issued retroactively, Délivré a posteriori, Rilasciato a posteriori, Achteraf afgegeven, Emitido a posteriori, Annettu jälkikäteen, Utfärdat i efterhand, Vystaveno dodatečně, Välja antud tagasiulatuvalt, Izsniegts retrospektīvi, Retrospektyvusis išdavimas, Kiadva visszamenőleges hatállyal, Maħruġ retrospettivament, Wystawione retrospektywnie, Izdano naknadno, Vyhotovené dodatočne, Издаден впоследствие Eliberat ulterior.

Subsection1 T2L document

Article 315 1. Proof of the Community status of goods shall be furnished by the production of a T2L document. That document shall be drawn up in accordance with paragraphs 3 to 5. 2. Proof of the Community status of goods consigned to or from a part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of a T2LF document. Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall apply mutatis mutandis to the T2LF document. 3. The T2L document shall be made out on a form corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32. Where necessary, the said form may be supplemented by one or more continuation sheets corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 33 and 34. Where Member States do not authorise the use of continuation sheets when a computerised system is used to produce declarations, the form shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32. 4. The person concerned shall enter "T2L" in the right-hand subdivision of box 1 of the form and "T2Lbis" in the right-hand subdivision of box 1 of any continuation sheets used. 5. Loading lists drawn up in accordance with the specimen in Annex 45 and made out in accordance with Annex 44a may be used instead of continuation sheets as the descriptive part of a T2L document.

Article 315a The customs authorities may authorise any person fulfilling the conditions of Article 373 to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45. Article 385(1), second subparagraph, (2) and (3) shall apply mutatis mutandis.

Article 316 1. Subject to the provisions of Article 324f, a T2L document shall be drawn up in a single original. 2. At the request of the person concerned, T2L documents and, where necessary, any continuation sheets or loading lists used, shall be endorsed by the competent office. Such endorsements shall comprise the following, which should, as far as possible, appear in box "C. Office of departure": (a)in the case of T2L documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required; (b)in the case of continuation sheets or loading lists, the number appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.The documents shall be returned to the person concerned.

Subsection 2 Commercial documents

Article 317 1. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the invoice or transport document relating to the goods. 2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers. The person concerned shall mark the said document clearly with the "T2L" symbol, accompanied by his handwritten signature. 3. At the request of the person concerned, the invoice or transport document duly completed and signed by him shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required. 4. If the total value of the Community goods covered by the invoice or transport document, completed and signed in accordance with paragraph 2 of this Article or Article 224, does not exceed EUR 10000, the person concerned shall not be required to submit that document for endorsement by the competent office. In that case, the invoice or transport document shall include, in addition to the information set out in paragraph 2, the particulars of the competent office. 5. This Article shall apply only where the invoice or transport document relates exclusively to Community goods.

Article 317a 1. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the shipping company's manifest relating to the goods. 2. The manifest shall include at least the following information: (a)the name and full address of the shipping company; (b)the name of the vessel; (c)the place and date of loading; (d)the place of unloading. The manifest shall further include, for each consignment: (a)the reference for the bill of lading or other commercial document; (b)the number, description, marks and reference numbers of the packages; (c)the normal trade description of the goods including sufficient detail to permit their identification; (d)the gross mass in kilograms; (e)the container identification numbers, where applicable; and (f)the following entries for the status of the goods: the letter "C" (equivalent to "T2L") for goods whose Community status can be demonstrated, the letter "F" (equivalent to "T2LF") for goods whose Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply, the letter "N" for all other goods. 3. At the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.

Article 317b Where the simplified Community transit procedures provided for in Articles 445 and 448 are used, proof of Community status shall be provided by entering the letter "C" (equivalent to "T2L") alongside the relevant items on the manifest.

Article 318 Where the document used to prove the Community status of goods is issued retroactively it shall bear one of the following phrases in red: Expedido a posteriori, Udstedt efterfølgende, Nachträglich ausgestellt, Εκδοθέν εκ των υστέρων, Issued retroactively, Délivré a posteriori, Rilasciato a posteriori, Achteraf afgegeven, Emitido a posteriori, annettu jälkikäteen -utfärdat i efterhand, utfärdat i efterhand.

Subsection 3 Other proof specific to certain operations

Article 319 1. Where goods are transported under cover of a TIR carnet or an ATA carnet, the declarant may, with a view to proving the Community status of the goods and subject to Article 314 (2), clearly enter the symbol "T2L" in the space reserved for the description of goods, together with his signature, on all the relevant vouchers of the carnet used before presenting it to the office of departure for authentication. On all the vouchers where it has been entered, the symbol "T2L" shall be authenticated with the stamp of the office of departure accompanied by the signature of the competent official. 2. Where the TIR carnet or the ATA carnet covers both Community goods and non-Community goods, those two categories of goods shall be shown separately, and the symbol "T2L" shall be entered in such a way that it clearly relates only to the Community goods.

Article 320 If it is necessary to establish the Community status of motorized road vehicles registered in a Member State, such vehicles shall be considered to have Community status: (a)where they are accompanied by their registration plates and documents and the registration particulars shown on the said plates and documents unambiguously establish their Community status; (b)in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323.

Article 321 If it is necessary to establish the Community status of goods wagons belonging to a railway company of a Member State, such wagons shall be considered to have Community status: (a)where the code number and ownership mark (distinguishing letters) displayed on them unambiguously establish their Community status; (b)in other cases, on presentation of one of the documents referred to in Articles 315 to 317b.

Article 322 1. If it is necessary to establish the Community status of packaging used for the transport of goods in intra-Community trade which can be identified as belonging to a person established in a Member State; the packaging shall be considered to have Community status: (a)where they are declared as Community goods and there is no doubt as to the veracity of the declaration; (b)in other cases, in accordance with Articles 315 to 322. 2. The facility provided for in paragraph 1 shall be granted for receptacles, packings, pallets and other similar equipment, excluding containers within the meaning of Article 670.

Article 323 If it is necessary to establish the Community status of goods in passenger-accompanied baggage the goods, provided that they are not intended for commercial use, shall be considered to have Community status: (a)where they are declared as Community goods and there is no doubt as to the truthfulness of the declaration; (b)in other cases, in accordance with Articles 315 to 322.

Article 323a 1. Where pursuant to Article 91(2)(f) of the Code, non-Community goods are carried from one point to another in the customs territory of the Community by post (including parcel post), the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42, or have a label of this type so affixed. 2. Where Community goods are carried by post (including parcel post) to or from a part of the customs territory of the Community where Directive 77/388/EEC does not apply, the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42 B, or have a label of this type so affixed.

Article 324 The customs authorities of the Member States shall mutually assist one another in checking the authenticity and accuracy of the documents and the regularity of the detailed procedures which, in accordance with this Chapter, are used to prove the Community status of goods.

Subsection 4 Proof of Community status of goods provided by an authorised consignor

Article 324a 1. The customs authorities of each Member State may authorise any person, hereinafter referred to as the "authorised consignor", who satisfies the requirements of Article 373 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315, or by means of one of the documents stipulated in Articles 317 to 317b, hereinafter referred to as "commercial documents", to use such documents without having to present them for endorsement to the competent office. 2. The provisions of Articles 374 to 378 shall apply, mutatis mutandis, to the authorisation referred to in paragraph 1.

Article 324b The authorisation shall specify, in particular: (a)the office assigned responsibility for pre-authenticating the forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a); (b)the manner in which the authorised consignor shall establish that the forms have been properly used; (c)the excluded categories or movements of goods; (d)the period within which and the manner in which the authorised consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the goods.

Article 324c 1. The authorisation shall stipulate that the front of the commercial documents concerned or box "C. Office of departure" on the front of the forms used for the purposes of compiling T2L document and, where appropriate, the continuation sheets, must be: (a)stamped in advance with the stamp of the office referred to in Article 324b(a) and signed by an official of that office; or (b)stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. The provisions of Article 401 shall apply mutatis mutandis. 2. Not later than on consignment of the goods, the authorised consignor shall complete and sign the form. He shall also enter in box "D. Control by office of departure" of the T2L document, or in a clearly identifiable space on the commercial document used, the name of the competent office, the date of completion of the document, and one of the following endorsements: Expedidor autorizado Godkendt afsender Zugelassener Versender Εγκεκριμένος αποστολέας Authorised consignor Expéditeur agréé Speditore autorizzato Toegelaten afzender Expedidor autorizado Hyväksytty lähettäjä Godkänd avsändare. Schválený odesílatel Volitatud kaubasaatja Atzītais nosūtītājs Įgaliotas siuntėjas Engedélyezett feladó Awtorizzat li jibgħat Upoważniony nadawca Pooblaščeni pošiljatelj Schválený odosielateľ. Одобрен изпращач Expeditor agreat autorizat autorizat.

Article 324d 1. The authorised consignor may be authorised not to sign T2L documents or commercial documents used bearing the special stamp referred to in Annex 62 which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp. 2. T2L documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised consignor's signature one of the following endorsements: Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta Befriad från underskrift. Podpis se nevyžaduje Allkirjanõudest loobutud Derīgs bez paraksta Leista nepasirašyti Aláírás alól mentesítve Firma mhux meħtieġa Zwolniony ze składania podpisu Opustitev podpisa Oslobodenie od podpisu. Освободен от подпис Dispensă de semnătură.

Article 324e 1. The customs authorities of the Member States may authorise shipping companies not to draw up the manifest serving to demonstrate the Community status of goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination. 2. The authorisation referred to in paragraph 1 shall be granted only to international shipping companies which: (a)fulfil the conditions of Article 373; by way of derogation from Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and (b)use electronic data interchange systems to transmit information between the ports of departure and destination in the Community, and (c)operate a significant number of voyages between the Member States on recognised routes. 3. On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application. If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in paragraph 4. This authorisation shall be valid in the Member States concerned and shall apply only to transit operations between the ports to which it refers. 4. The simplification shall be operated as follows: (a)the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination; (b)the shipping company shall enter in the manifest the information indicated in Article 317a(2); (c)on request, a printout of the manifest transmitted by electronic data exchange system shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at its port of destination; (d)a printout of the data exchange manifest shall be presented to the customs authorities at the port of destination. 5. Article 448(5) shall apply mutatis mutandis.

Article 324f The authorised consignor shall make a copy of each T2L document or each commercial document issued under this subsection. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least two years.

Subsection 5 Specific provisions concerning products of sea-fishing and other products taken from the sea by boats

Article 325 1. For the purposes of this subsection: (a)Community fishing vessel means a vessel which is listed and registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board; (b)Community factory ship means a vessel which is listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board. 2. A T2M form, made out in accordance with Articles 327 to 337, shall be produced to prove the Community status: (a)of the products of sea-fishing caught by a Community fishing vessel, in waters other than the territorial waters of a country or territory outside the customs territory of the Community; and (b)of the goods obtained from such products on board that vessel or a Community factory ship, in the production of which other products having Community status may have been used,which may be in packaging having Community status and are to be brought into the customs territory of the Community in the circumstances set out in Article 326. 3. Proof of the Community status of the sea-fishing products and other products taken or caught in waters other than the territorial waters of a country or territory outside the customs territory of the Community by vessels flying the flag of a Member State and listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, or of such products taken or caught in territorial waters within the customs territory of the Community by vessels of a non-member country, must be provided by means of the logbook or any other means which establishes the said status.

Article 326 1. A T2M form shall be presented in respect of the products and goods referred to in Article 325 (2) which are transported directly to the customs territory of the Community: (a)by the Community fishing vessel which caught the products and, where applicable, processed them; or (b)by another Community fishing vessel or by the Community factory slip which processed the products following their transhipment from the vessel referred to in point (a); or (c)by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a) and (b), without any further changes being made; or (d)by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessels referred to in points (a), (b) and (c). Thereafter the T2M form may no longer be used as proof of the Community status of the products or goods to which it refers. 2. The customs authorities which are responsible for the port where products and/or goods are landed from a vessel referred to in point (a) of paragraph 1 may waive the application of paragraph 1 where there is no doubt about the origin of those products and/or goods, or where the attestation referred to in Article 8 (1) of Council Regulation (EEC) No 2847/93OJ No L 261, 20. 10. 1993, p. 1. is applicable.

Article 327 1. The form for the T2M document shall conform to the specimen shown in Annex 43. 2. The original shall be printed on paper without mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a green guilloche pattern background printed on both sides so as to reveal any falsification by mechanical or chemical means. 3. The T2M forms shall measure 210 × 297 mm, a tolerance of between - 5 and + 8 mm being allowed in the length. 4. The form shall be printed in an official Community language specified by the competent authorities of the Member State to which the vessel belongs. 5. The T2M forms shall be bound in booklets of 10, with one detachable original and one non-detachable carbon copy of each form. Page 2 of the cover of the booklet shall contain the notes shown in Annex 44. 6. Each T2M form shall bear an individual serial number. This number shall be the same for both original and copy. 7. Member States may themselves print the T2M forms and assemble them in booklets, or entrust the work to printers approved by them. In the latter case, reference to the approval must appear on page 1 of the cover of each booklet and on the original of each form. Page 1 and the original of each form must also bear the name and address of the printer or a mark by which he can be identified. 8. The T2M forms shall be completed in one of the official Community languages either in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Corrections shall be made by crossing out the wrong words and adding any necessary particulars. Any such corrections must be initialled by the person who signed the declaration containing them.

Article 328 The booklet of T2M forms shall be issued at the request of the appropriate person by the Community customs office responsible for supervising the base port of the Community fishing vessel for which the booklet is intended. The booklet shall be issued only when the person concerned has completed boxes 1 and 2 in the language of the form, and has completed and signed the declaration in box 3 of all the originals and copies of the forms contained in the booklet. When issuing the booklet, the customs office shall complete box B of all the originals and copies of the forms in the booklet. The booklet shall be valid for two years from the date of issue shown on page 2 of its cover. In addition, the validity of the forms shall be guaranteed by the presence in box A of each original and copy of a stamp applied by the authority responsible for registering the Community fishing vessel for which the booklet is issued.

Article 329 The master of the Community fishing vessel shall complete box 4 and, if the catch has been processed on board, box 6, and shall complete and sign the declaration in box 9 of the original and copy of one of the forms in the booklet whenever he: (a)tranships products to one of the vessels referred to in point (b) of Article 326 (1) which processes those products; (b)tranships products or goods to any other vessel which will not process them but take them directly either to a port in the customs territory of the Community or to another port for subsequent consignment to that territory; (c)without prejudice to Article 326 (2), lands products or goods in a port in the customs territory of the Community; (d)lands products or goods in a port outside the customs territory of the Community for subsequent consignment to that territory. Any processing of such products shall be recorded in the vessel's logbook.

Article 330 The master of a vessel referred to in point (b) of Article 326 (1) shall complete box 6 and complete and sign the declaration in box 11 of the original of the T2M form whenever he lands goods either in a port in the customs territory of the Community or in a port outside the said territory for subsequent consignment to that territory, or whenever he tranships goods onto another vessel for that purpose. Processing of products transhipped to the vessel shall be recorded in its logbook.

Article 331 When the products or goods referred to in point (a) or point (b) of Article 329 are transhipped for the first time, box 10 of the original and the copy of a T2M form shall be completed; if a further transhipment, of the type referred to in Article 330, takes place, box 12 of the original of that T2M form shall also be completed. The transhipment declaration shall be signed by both the masters concerned and the original of the T2M form shall be given to the master of the vessel to which the products or goods are transhipped. Any transhipment operation shall be recorded in the logbooks of both the vessels involved.

Article 332 1. Where products or goods covered by a T2M form go to a country or territory not forming part of the customs territory of the Community, the said form shall be valid only if the certification in box 13 of the form has been completed and endorsed by the customs authorities of that country or territory. 2. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to those consignments shall be entered in the "Remarks" box of the T2M form.

Article 333 1. Where products or goods covered by a T2M form go to country or territory not forming part of the customs territory of the Community for subsequent despatch in split consignments to that territory, the person concerned or his representative shall: (a)enter in the "Remarks" box of the initial T2M form the number of kind of packages, the gross mass, the treatment or use to which the consignment has been assigned and the number of the "Extract" referred to in point (b); (b)make out a T2M "Extract", using for this purpose an original form taken from a booklet of T2M forms issued in accordance with the provisions of Article 328. Each "Extract", and its copy which shall remain in the T2M booklet, shall include a reference to the initial T2M form referred to in point (a) and shall be clearly marked with one of the following words: Extracto, Udskrift, Auszug, Απόσπασμα, Extract, Extrait, Estratto, Uittreksel, Extracto, Ote, Utdrag, Výpis, Väljavõte, Izraksts, Išrašas, Kivonat, Estratt, Wyciąg, Izpisek, Výpis, Извлечение, Extras. The T2M "Extract" accompanying the split consignment to the customs territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name, kind, CN code and quantity of products or goods making up that consignment. In addition, the certification in box 13 shall be completed and endorsed by the customs authorities of the country or territory where the products or goods remained while in transit. 2. When all the products and goods covered by the initial T2M form referred to in point (a) of paragraph 1 have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the authorities referred to in that paragraph. The form shall then be sent to the customs office referred to in Article 328. 3. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to the products or goods shall be entered in the "Remarks" box of the initial T2M form.

Article 334 All T2M forms, whether initial or "Extract", shall be presented at the customs office where the products or goods to which they refer are brought into the customs territory of the Community. However, where the products or goods are brought in under a transit procedure commencing outside that territory, the forms shall be presented at the customs office of destination for that procedure. The authorities of the office may request a translation of the form. In addition, with a view to checking the accuracy of the particulars given in the T2M form, they may require the production of all relevant documents, including the vessels' papers where necessary. The office shall complete box C of each T2M form, a copy of which shall be sent to the customs office referred to in Article 328.

Article 335 By way of derogation from Articles 332, 333 and 334, where products or goods covered by a T2M form go to a third country that is a contracting party to the Convention on a common transit procedure, for reconsignment in full or split consignments to the customs territory of the Community under "T2" procedure, the particulars of the said procedure shall be entered in the "Remarks" box of the T2M form. When all the products and/or goods covered by this T2M form have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the customs authorities. A completed copy of the form, shall be sent to the customs office referred to in Article 328. The provisions of Article 332 (2) shall apply as appropriate.

Article 336 The booklet containing the T2M forms shall be produced whenever the customs authorities so require. When a vessel for which a booklet of T2M forms as referred to in Article 327 has been issued ceases to satisfy the conditions laid down, before all the forms have been used, or when all the forms in the booklet have been used or its period of validity has expired, the booklet shall be returned immediately to the customs office of issue.

Article 337 The provisions of Article 324 apply mutatis mutandis.

Article 338 x

Article 339 x

Article 340 x

CHAPTER 4 Community transit Section 1 General provisions

Article 340a The provisions of this Chapter shall apply to external and internal Community transit, except if provided otherwise. The goods involving higher risk of fraud are listed in Annex 44c. When a provision of the present Regulation refers to that Annex, any measure related to goods in that Annex shall apply only when the quantity of those goods exceeds the corresponding minimum. Annex 44c shall be reviewed at least once a year.

Article 340b For the purposes of this Chapter, the following definitions shall apply: 1."office of departure": means the customs office where declarations placing goods under the Community transit procedure are accepted; 2."office of transit" means (a)the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or (b)the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation; 3."office of destination": means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure; 4."office of guarantee": means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged; 5."EFTA countries": means all EFTA countries and any other country that has acceded to the Convention of 20 May 1987 on a common transit procedureOJ L 226, 13.8.1987, p. 2..

Article 340c 1. Community goods shall be placed under the internal Community transit procedure if they are consigned: (a)from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC apply, to a part of the customs territory of the Community where those provisions do not apply; or (b)from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do apply; or (c)from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do not apply either. 2. Without prejudice to paragraph 3, Community goods which are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries pursuant to the Convention on a common transit procedure, shall be placed under the internal Community transit procedure. Goods covered by the first subparagraph which are carried entirely by sea or air shall not be required to be placed under the internal Community transit procedure. 3. Where Community goods are exported to an EFTA country or where they are exported and transit the territory of one or more EFTA countries and the provisions of the Convention on a common transit procedure apply, they shall be placed under the external Community transit procedure under the following conditions: (a)if they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; or (b)if they have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or (c)if they are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of the Community; or (d)if in the form of compensating products or goods in the unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.

Article 340d Goods to which the Community transit procedure applies may be carried between two points in the Community customs territory via the territory of a third country other than an EFTA country provided that that they are carried through that third country under cover of a single transport document drawn up in a Member State. Where this is so, the effect of the transit procedure shall be suspended in the territory of the third country.

Article 340e 1. The Community transit procedure shall be compulsory in respect of goods carried by air only if they are loaded or reloaded at an airport in the Community. 2. Without prejudice to Article 91(1) of the Code, use of the Community transit procedure shall be compulsory for goods carried by sea if they are carried by a regular shipping service authorised in accordance with Articles 313a and 313b.

Article 341 The provisions of Chapters 1 and 2 of Title VII of the Code and the provisions of this Title shall apply mutatis mutandis to other charges within the meaning of Article 91(1)(a) of the Code.

Article 342 1. The guarantee furnished by the principal shall be valid throughout the Community. 2. Where the guarantee is furnished by a guarantor, the guarantor shall indicate an address for service or appoint an agent in each Member State. 3. A guarantee needs to be furnished for Community transit operations carried out by the railway companies of the Member States under a procedure other than the simplified procedure referred to in Article 372(1)(g)(i).

Article 343 Each Member State shall provide the Commission with a list, in the agreed format, of the customs offices competent to handle Community transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes to this information shall be communicated to the Commission. The Commission shall communicate this information to the other Member States.

Article 344 The characteristics of the forms other than the Single Administrative Document used in the Community transit system shall be set out in Annex 44b.

Section 2 Procedure Subsection 1 Individual guarantee

Article 345 1. The individual guarantee shall cover the full amount of customs debt liable to be incurred, calculated on the basis of the highest rates applicable to goods of the same kind in the Member State of departure. For the purposes of that calculation, Community goods carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods. However, the rates to take into consideration for the calculation of the individual guarantee cannot be less than a minimal rate, when such a rate is mentioned in the fifth column of Annex 44c. 2. Individual guarantees in the form of a cash deposit shall be lodged at the office of departure. They shall be repaid when the procedure has been discharged. 3. An individual guarantee furnished by a guarantor may be in the form of individual guarantee vouchers for an amount of EUR 7000, issued by the guarantor to persons who intend to act as principal. The guarantor shall be liable for up to EUR 7000 per voucher.

Article 346 1. An individual guarantee furnished by a guarantor shall correspond to the specimen in Annex 49. Where the office of departure is not the office of guarantee, the latter shall keep a copy of the instrument by which it has accepted the guarantor's undertaking. The principal shall present the original at the office of departure, where it shall be retained. Where necessary this office may request a translation into the official language, or one of the official languages, of the Member State concerned. However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, the original of the guarantee instrument shall be retained at the office of departure. 2. Where required by national law, regulation or administrative provision, or by common practice, each Member State may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking shown in the specimen.

Article 347 1. In the case referred in Article 345(3), the individual guarantee shall correspond to the specimen in Annex 50. Article 346(2) shall apply mutatis mutandis. 2. The individual guarantee voucher shall be drawn up on a form corresponding to the specimen in Annex 54. The guarantor shall indicate on the voucher the last date on which it may be used, which may not be later than one year from the date of issue. 3. The guarantor may issue individual guarantee vouchers which are not valid for a Community transit operation involving goods listed in Annex 44c. To do so, the guarantor shall endorse each individual guarantee voucher diagonally with one of the following phrases: Validez limitada Begrænset gyldighed Beschränkte Geltung Περιορισμένη ισχύς Limited validity Validité limitée Validità limitata Beperkte geldigheid Validade limitada Voimassa rajoitetusti Begränsad giltighet. Omezená platnost Piiratud kehtivus Ierobežots derīgums Galiojimas apribotas Korlátozott érvényű Validità limitata Ograniczona ważność Omejena veljavnost Obmedzená platnosť. Ограничена валидност ValiditateValabilitate limitată. 3a. Where the office of guarantee exchanges guarantee data with the offices of departure using information technology and computer networks, the guarantor shall furnish this office with any required details about the individual guarantee vouchers that he has issued according to the modalities decided by the customs authorities. 4. The principal shall deliver to the office of departure the number of individual guarantee vouchers corresponding to the multiple of EUR 7000 required to cover the total amount referred to in Article 345(1). The vouchers shall be retained by the office of departure.

Article 348 1. The office of guarantee shall revoke its decision accepting the guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled. Equally, the guarantor may cancel his undertaking at any time. 2. The revocation or cancellation shall become effective on the 16th day following the date on which the guarantor or the office of guarantee, as appropriate, is notified. From the date on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Community transit procedure. 3. The Member State responsible for the relevant office of guarantee shall notify the Commission forthwith of any revocation or cancellation and the date on which it becomes effective. The Commission shall notify the other Member States thereof.

Subsection 2 Means of transport and declarations

Article 349 1. Each transit declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination. For the purposes of this Article, the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together: (a)a road vehicle accompanied by its trailer(s) or semi-trailer(s); (b)a set of coupled railway carriages or wagons; (c)boats constituting a single chain; (d)containers loaded on a single means of transport within the meaning of this Article. 2. A single means of transport may be used for loading goods at more than one office of departure and for unloading at more than one office of destination.

Article 350 Loading lists drawn up in accordance with Annex 44a and corresponding to the specimen in Annex 45 may be used instead of the continuation sheets as the descriptive part of transit declarations, of which they shall form an integral part.

Article 351 In the case of consignments comprising both goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure, the transit declaration bearing the "T" symbol shall be supplemented by: (a)continuation sheets bearing the "T1bis", "T2bis" or "T2Fbis" symbol, as appropriate, or (b)loading lists bearing the "T1", "T2" or "T2F" symbol, as appropriate.

Article 352 Where the"T1", "T2" or "T2F" symbols have been omitted from the right-hand subdivision of box 1 of the transit declaration or where, in the case of consignments containing both goods placed under the internal Community transit procedure and goods placed under the external Community transit procedure, the provisions of Article 351 have not been complied with, the goods shall be deemed to have been placed under the external Community transit procedure. However, for the purposes of charging export duty or implementing any of the common commercial policy export measures, such goods shall be deemed to be moving under the internal Community transit procedure.

Article 353 1. Transit declarations shall comply with the structure and particulars set out in Annex 37a, and shall be lodged at the office of departure using a data-processing technique. 2. The customs authorities shall accept a transit declaration made in writing on a form corresponding to the specimen set out in Annex 31 and in accordance with the procedure defined by the customs authorities in agreement with each other in the following cases: (a)the customs authorities’ computerised transit system is not functioning, (b)the principal’s application is not functioning. 3. The use of a written transit declaration under paragraph 2(b) shall be subject to the approval of the customs authorities. 4. Where the goods are transported by travellers who have no direct access to the customs’ computerised system and so have no means of lodging the transit declaration using a data processing technique at the office of departure, the customs authorities shall authorise the traveller to use a transit declaration made in writing on a form corresponding to the specimen set out in Annex 31. In this case the customs authorities shall ensure that the transit data is exchanged between customs authorities using information technology and computer networks.

Article 354 Subject to the conditions and in the manner they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may allow transit declarations, or some of the particulars thereof, to be lodged by means of discs, magnetic tapes or other similar data media, where appropriate in coded form.

Subsection 3 Formalities at the office of departure

Article 355 1. Goods placed under the Community transit procedure shall be carried to the office of destination along an economically justified route. 2. Without prejudice to Article 387, for goods on the list in Annex 44c, or when the customs authorities or the principal consider it necessary, the office of departure shall prescribe an itinerary and enter in box 44 of the transit declaration at least the Member States to be transited, taking into account any details communicated by the principal.

Article 356 1. The office of departure shall set a time limit within which the goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the principal. 2. The time limit prescribed by the office of departure shall be binding on the customs authorities of the Member States whose territory is entered during a Community transit operation and shall not be altered by those authorities. 3. Where the goods are presented at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.

Article 357 1. Without prejudice to paragraph 4, goods to be placed under the Community transit procedure shall not be released unless they are sealed. 2. The following shall be sealed: (a)the space containing the goods, where the means of transport has been approved under other rules or recognised by the office of departure as suitable for sealing; (b)each individual package, in other cases.Seals must have the characteristics set out in Annex 46a. 3. Means of transport may be recognised as suitable for sealing on condition that: (a)seals can be simply and effectively affixed to them; (b)they are so constructed that no goods can be removed or introduced without leaving visible traces or without breaking the seals; (c)they contain no concealed spaces where goods may be hidden; (d)the spaces reserved for the load are readily accessible for inspection by the customs authorities.Any road vehicle, trailer, semi-trailer or container approved for the carriage of goods under customs seal in accordance with an international agreement to which the European Community is a party shall be regarded as suitable for sealing. 4. The office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the transit declaration or in the supplementary documents make them readily identifiable. A goods description shall be deemed to permit identification of the goods where it is sufficiently precise to permit easy identification of the quantity and nature of the goods. Where the office of departure grants a waiver from sealing, it shall enter one of the following endorsements in the transit declaration, opposite the heading "seals affixed" of box "D. Control by office of departure": Dispensa Fritaget Befreiung Απαλλαγή Waiver Dispense Dispensa Vrijstelling Dispensa Vapautettu Befrielse. Osvobození Loobumine Derīgs bez zīmoga Leista neplombuoti Mentesség Tneħħija Zwolnienie Opustitev Oslobodenie. Освободено Dispensă.

Article 358 1. Where a transit declaration is processed at an office of departure by a computer system, copies No 4 and No 5 of the declaration shall be replaced by a transit accompanying document corresponding to the specimen and notes in Annex 45a. 2. Where appropriate, the transit accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45b. This list shall form an integral part of the transit accompanying document. 3. In the circumstances referred to in paragraph 1 the office of departure shall retain the declaration and authorise release of the goods by issuing the transit accompanying document to the principal. 4. Where authorised, the transit accompanying document may be printed out from the principal's computer system. 5. Where the provisions of this Title refer to copies of the declaration accompanying a consignment, these provisions shall apply, mutatis mutandis, to the transit accompanying document.

Subsection 4 Formalities en route

Article 359 1. Goods placed under the Community transit procedure shall be carried under cover of copies No 4 and No 5 of the transit declaration returned to the principal by the office of departure. The consignment and copies No 4 and No 5 of the transit declaration shall be presented at each office of transit. 2. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex 46 to each office of transit, where the note shall be kept. However, when the transit data is exchanged between the office of departure and the office of transit using information technology and computer networks the transit advice note shall not be presented. 3. Where goods are carried via an office of transit other than that mentioned in Copies No 4 and No 5 of the transit declaration, the office of transit used shall send the transit advice note without delay to the office of transit initially specified, or notify the passage to the office of departure in the cases and according to the procedure mutually agreed by the customs authorities.

Article 360 1. The carrier shall be required to make the necessary entries in copies No 4 and 5 of the transit declaration and present them with the consignment to the customs authorities of the Member State in whose territory the means of transport is located: (a)if the prescribed itinerary is changed and the provisions of Article 355(2) apply; (b)if seals are broken in the course of a transport operation for reasons beyond the carrier's control; (c)if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision; (d)in the event of imminent danger necessitating immediate partial or total unloading of the means of transport; (e)in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations. 2. Where the customs authorities consider that the Community transit operation concerned may continue in the normal way they shall take any steps that may be necessary and then endorse copies No 4 and 5 of the transit declaration.

Subsection 5 Formalities at the office of destination

Article 361 1. The goods and copies No 4 and No 5 of the transit declaration shall be presented at the office of destination. 2. The office of destination shall register copies No 4 and No 5 of the transit declaration, record on them their date of arrival and enter the details of any controls carried out. 3. At the request of the principal, and to provide evidence of the procedure having ended in accordance with Article 365(2), the office of destination shall endorse an extra copy No 5 or a copy of copy No 5 of the transit declaration with one of the following phrases: Prueba alternativa Alternativt bevis Alternativnachweis Εναλλακτική απόδειξη Alternative proof Preuve alternative Prova alternativa Alternatief bewijs Prova alternativa Vaihtoehtoinen todiste Alternativt bevis. Alternativní důkaz Alternatiivsed tõendid Alternatīvs pierādījums Alternatyvusis įrodymas Alternatív igazolás Prova alternattiva Alternatywny dowód Alternativno dokazilo Alternatívny dôkaz. Алтернативно доказателство Probă Dovada alternativă. 4. A transit operation may end at an office other than the one entered in the transit declaration. That office shall then become the office of destination. Where the new office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the office originally designated, the new office of destination shall enter in box "I. Control by office of destination" of copy No 5 of the transit declaration one of the following endorsements in addition to the usual observations it is required to make: — Diferenciasmercancías presentadas en la oficina (nombre y país) — Forskelledet sted, hvor varerne blev frembudt (navn og land) — UnstimmigkeitenStelle, bei der die Gestellung erfolgte (Name und Land) — Διαφορέςεμπορεύματα προσκομισθέντα στο τελωνείο (Όνομα και χώρα) — Differencesoffice where goods were presented (name and country) — Différencesmarchandises présentées au bureau (nom et pays) — Differenzeufficio al quale sono state presentate le merci (nome e paese) — Verschillenkantoor waar de goederen zijn aangebracht (naam en land) — Diferençasmercadorias apresentadas na estãncia (nome e país) — Muutostoimipaikka, jossa tavarat esitetty (nimi ja maa) — Avvikelsevarorna uppvisade för kontor (namn, land). — Nesrovnalostiúřad, kterému bylo zboží předloženo (název a země) — Erinevusedasutus, kuhu kaup esitati (nimi ja riik) — Atšķirībasmuitas iestāde, kurā preces tika uzrādītas (nosaukums un valsts) — Skirtumaiįstaiga, kuriai pateiktos prekės (pavadinimas ir valstybė) — Eltérésekhivatal, ahol az áruk bemutatása megtörtént( név és ország) — Differenziuffiċċju fejn l-oġġetti kienu ppreżentati (isem u pajjiż) — Niezgodnościurząd w którym przedstawiono towar (nazwa i kraj) — Razlikeurad, pri katerem je bilo blago predloženo (naziv in država) — Nezrovnalostiúrad, ktorému bol tovar dodaný (názov a krajina). — Различиямитническо учреждение, където стоките са представени (наименование и страна) — Diferențemărfuri prezentate la biroul vamal (numebiroul unde au fost prezentate mărfurile (denumire ți țara).

Article 362 1. The office of destination shall issue a receipt on request to the person presenting copies No 4 and No 5 of the transit declaration. 2. The form for the receipt shall correspond to the specimen in Annex 47. Alternatively, the receipt may be made out on specimen on the back of copy No 5 of the transit declaration. 3. The receipt shall be completed in advance by the person concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of destination. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 365(2).

Article 363 The customs authorities of the Member State of destination shall return copy No 5 of the transit declaration to the customs authorities in the Member State of departure without delay and at most within one month of the date when the procedure ended.

Article 364 Each Member State shall notify the Commission of which offices have been created for the centralised receipt and transmission of documents and the types of documents involved, as well as of the responsibilities conferred on those offices. The Commission shall inform the other Member States.

Subsection 6 Checking the end of the procedure

Article 365 1. If copy No 5 of the transit declaration is not returned to the customs authorities of the Member State of departure within two months of the date of acceptance of the declaration, those authorities shall inform the principal and ask him to furnish proof that the procedure has ended. 1a. Where the provisions of Section 2 subsection 7 apply and the customs authorities of the Member States of departure have not received the "Arrival Advice" message by the time limit within which the goods must be presented at the office of destination those authorities shall inform the principal and ask him to furnish proof that the procedure has ended. 2. The proof referred to in paragraph 1 may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination identifying the goods and establishing that they have been presented at the office of destination or, where Article 406 applies, to the authorised consignee. 3. The Community transit procedure shall also be considered as having ended where the principal presents, to the satisfaction of the customs authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.

Article 366 1. Where the customs authorities of the Member State of departure have not received proof within four months of the date of acceptance of the transit declaration that the procedure has ended, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the procedure or, where this is not possible, to establish whether a customs debt has been incurred, to identify the debtor and to determine the customs authorities responsible for entry in the accounts. If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, the enquiry procedure shall be initiated forthwith. Where the provisions of Section 2 subsection 7 apply the customs authorities shall also initiate the enquiry procedure forthwith each time they have not received the "Arrival Advice" message by the time limit within which the goods must be presented at the office of destination or the "Control Results" message within six days after having received the "Arrival Advice" message. 2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the end of the procedure was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1. 3. To initiate the enquiry procedure, the customs authorities of the Member State of departure shall send the customs authorities of the Member State of destination a request together with all the necessary information. 4. The customs authorities of the Member State of destination and, where appropriate, the offices of transit called on to act in the context of the enquiry procedure shall respond without delay. 5. Where an enquiry establishes that the transit procedure ended correctly, the customs authorities of the Member State of departure shall immediately inform the principal and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.

Subsection 7 Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks

Article 367 This subsection shall not apply to the simplified procedures specific to the modes of transport referred to in Article 372(1)(g).

Article 368 1. In addition to the security requirements mentioned in Article 4a(2), the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the entire transit system. 2. To ensure the abovementioned level of security each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. In addition, the original data or any data so processed shall be kept for at least three calendar years from the end of the year to which such data refer, or for longer if so required elsewhere. 3. The customs authorities shall monitor security regularly. 4. The customs authorities involved shall inform each other of all suspected breaches of security.

Article 368a Where the office of guarantee and the office of departure are located in different Member States the messages to be used for the exchange of guarantee data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

Article 369 On release of the goods, the office of departure shall transmit details of the community transit operation to the declared office of destination using the "Anticipated Arrival Record" message and to each declared office of transit using the "Anticipated Transit Record" message. These messages shall be based on data derived from the transit declaration, where the case occurs amended, and completed as appropriate. These messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

Article 369a The office of transit shall record the passage against the "Anticipated Transit Record" message received from the office of departure. Any inspection of the goods shall be carried out using the "Anticipated Transit Record" message as a basis for such inspection. The passage shall be notified to the office of departure using the "Notification Crossing Frontier" message. This message shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

Article 370 1. The office of destination shall keep the transit accompanying document and, using the "Arrival advice message", notify the office of departure of the arrival of the goods on the day they are presented at the office of destination. The message may not be used as proof of the procedure having ended for the purposes of Article 365(2). 2. Except where justified, the office of destination shall forward the "Control results" message to the office of departure at the latest on the working day following the day the goods are presented at the office of destination. 3. The messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

Article 371 The examination of the goods shall be carried out using the "Anticipated arrival record" message received from the office of departure as a basis for such examination.

Section 3 Simplifications Subsection 1 General provisions concerning simplifications

Article 372 1. Following an application by the principal or the consignee, as appropriate, the customs authorities may authorise the following simplifications: (a)use of a comprehensive guarantee or guarantee waiver; (b)use of special loading lists; (c)use of seals of a special type; (d)exemption from the requirement to use a prescribed itinerary; (e)authorised consignor status; (f)authorised consignee status; (g)application of simplified procedures specific to goods: (i)carried by rail or large container; (ii)carried by air; (iii)carried by sea; (iv)moved by pipeline; (h)use of other simplified procedures based on Article 97(2) of the Code. 2. Except where otherwise provided in this section or the authorisation, where authorisation to use the simplifications referred to in paragraph 1, points (a), (b) and (g) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifications referred to in paragraph 1, points (c), (d), and (e) is granted, the simplifications shall apply only to Community transit operations beginning in the Member State where the authorisation was granted. Where authorisation to use the simplification referred to in paragraph 1, point (f) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.

Article 373 1. The authorisations referred to in Article 372(1) shall be granted only to persons who: (a)are established in the Community, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished, (b)regularly use the Community transit arrangements, or whose customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(f), regularly receive goods that have been entered for the Community transit procedure, and (c)have not committed any serious or repeated offences against customs or tax legislation. 2. To ensure the proper management of the simplifications, authorisations shall be granted only where: (a)the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and (b)the persons concerned keep records which enable the customs authorities to carry out effective controls.

Article 374 1. An application for authorisation to use simplifications, hereinafter referred to as "the application", shall be made in writing. It shall be dated and signed. 2. The application must include all the facts which will allow the customs authorities to check that the conditions subject to which use of the simplifications may be granted have been met.

Article 375 1. The application shall be lodged with the customs authorities of the Member State in which the applicant is established. 2. The authorisation shall be issued or the application rejected within three months at most of the date on which the application is lodged.

Article 376 1. The dated and signed original of the authorisation and one or more copies thereof shall be given to the holder. 2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control methods. It shall be valid from the date of issue. 3. In the case of the simplifications referred to in Article 372(1)(c), (d) and (g), authorisations shall be presented whenever the office of departure so requires.

Article 377 1. The holder of an authorisation shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content. 2. The date on which the decision takes effect shall be indicated in a decision revoking or amending authorisation.

Article 378 1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisations issued. 2. Where an application is rejected or an authorisation is annulled or revoked, the application and the decision rejecting or annulling or revoking the application, as the case may be, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled or revoked.

Subsection 2 Comprehensive guarantee and guarantee waiver

Article 379 1. The principal may use a comprehensive guarantee, or guarantee waiver, up to a reference amount. For the application of the first subparagraph a calculation is made of the amount of the customs debt which may be incurred for each transit operation. When the necessary data is not available the amount is presumed to be EUR 7000 unless other information known to the customs authorities leads to a different figure. 2. The reference amount shall be the same as the amount of customs debt which may be incurred in respect of goods the principal places under the Community transit procedure during a period of at least one week. The office of guarantee shall establish the amount in collaboration with the party concerned on the basis of the information on goods he has carried in the past and an estimate of the volume of intended Community transit operations as shown, inter alia, by his commercial documentation and accounts. In establishing the reference amount, account shall be taken of the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee.Community goods carried or to be carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods. 3. The office of guarantee shall review the reference amount annually, particularly in the light of information obtained from the office or offices of departure, and shall adjust it if necessary. 4. The principal shall ensure that the amount at stake does not exceed the reference amount, taking into account any operations for which the procedure has not yet ended. The principal shall inform the office of guarantee when the reference amount falls below a level sufficient to cover his Community transit operations.

Article 380 1. The amount to be covered by the comprehensive guarantee shall be the same as the reference amount referred to in Article 379. 2. The amount to be covered by the comprehensive guarantee may be reduced: (a)to 50 % of the reference amount where the principal demonstrates that his finances are sound and that he has sufficient experience of the Community transit procedure; (b)to 30 % of the reference amount where the principal demonstrates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he cooperates very closely with the customs authorities. 3. A guarantee waiver may be granted where the principal demonstrates that he maintains the standards of reliability described in paragraph 2(b), is in command of transport operations and has sufficient financial resources to meet his obligations. 4. For the purpose of paragraphs 2 and 3, the Member States shall take into account the criteria set out in Annex 46b.

Article 381 1. To be authorised to furnish a comprehensive guarantee in respect of the types of goods referred to in Annex 44c, a principal must demonstrate, not only that he meets the conditions of Article 373, but also that his finances are sound, that he has sufficient experience of the Community transit procedure and either that he cooperates very closely with the customs authorities or that he is in command of transport operations. 2. The amount to be covered by the comprehensive guarantee referred to in paragraph 1 may be reduced: (a)to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities and is in command of transport operations; (b)to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations. 3. For the purposes of applying paragraphs 1 and 2, the customs authorities shall take account of the criteria set out in Annex 46b. 3a. Paragraphs 1, 2 and 3 also apply where an application explicitly concerns the use of the comprehensive guarantee for both the types of goods referred to in Annex 44c and those not listed in that Annex under the same comprehensive guarantee certificate. 4. The implementing rules concerning the temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee, as provided for in Article 94(6) and (7) of the Code are set out in Annex 47a to the Regulation.

Article 382 The comprehensive guarantee shall be furnished by a guarantor. It shall be the subject of a guarantee document conforming to the specimen in Annex 48. Article 346(2) shall apply mutatis mutandis.

Article 383 1. On the basis of the authorisation, the customs authorities shall issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up as appropriate on a form corresponding to the specimen in Annex 51 or Annex 51a and supplemented in accordance with Annex 51b, to enable the principal to provide proof of the comprehensive guarantee or guarantee waiver. 2. The certificate shall be presented at the office of departure. Particulars of the certificate shall be entered on the transit declaration. However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, no certificate is presented to the office of departure. 3. The period of validity of a certificate shall not exceed two years. That period may be extended by the office of guarantee for one further period which shall not exceed two years.

Article 384 1. Article 348(1) and the first subparagraph of Article 348(2) shall apply mutatis mutandis to the revocation and cancellation of the comprehensive guarantee. 2. From the effective date of revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, from the effective date of revocation by the office of guarantee of its acceptance of a guarantor's undertaking, or from the effective date of cancellation of an undertaking by a guarantor, certificates issued earlier may not be used to place goods under the Community transit procedure and shall be returned by the principal to the office of guarantee without delay. 3. Each Member State shall forward to the Commission the means by which certificates that remain valid and have not yet been returned may be identified. The Commission shall inform the other Member States. 4. Paragraph 3 shall also apply to certificates that have been declared as stolen, lost or falsified.

Subsection 3 Special loading lists

Article 385 1. The customs authorities may authorise principals to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45. Use of such lists shall be authorised only where: (a)they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records; (b)they are designed and completed in such a way that they can be used without difficulty by the customs authorities; (c)they include, for each item, the information required under Annex 44a. 2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under paragraph 1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records. 3. Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under paragraphs 1 and 2 to use loading lists of a special type may also be authorised to use such lists for Community transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned.

Subsection 4 Use of seals of a special type

Article 386 1. The customs authorities may authorise principals to use special types of seals on means of transport or packages provided the customs authorities approve the seals as complying with the characteristics set out in Annex 46a. 2. Principals shall enter, opposite the heading "seals affixed" in box "D. Control by office of departure" of the transit declaration, the type, number and make of the seals used. Principals shall affix seals no later than when goods are released.

Subsection 5 Exemption regarding prescribed itinerary

Article 387 1. The customs authorities may grant an exemption from the requirement to follow a prescribed itinerary to principals who ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times. 2. Holders of such exemptions shall enter one of the following endorsements in box 44 of the transit declaration: Dispensa de itinerario obligatorio fritaget for bindende transportrute Befreiung von der verbindlichen Beförderungsroute Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής Prescribed itinerary waived Dispense d'itinéraire contraignant Dispensa dall'itinerario vincolante Geen verplichte route Dispensa de itinerário vinculativo Vapautettu sitovan kuljetusreitin noudattamisesta Befrielse från bindande färdväg Osvobození od stanovené trasy Ettenähtud marsruudist loobutud Atļauts novirzīties no noteiktā maršruta Leista nenustatyti maršruto Előírt útvonal alól mentesítve Tneħħija ta'l-itinerarju preskritt Zwolniony z wiążącej trasy przewozu Opustitev predpisane poti Oslobodenie od predpísanej trasy Освободено от задължителен маршрут Dispensa Scutit de la itinerariul obligatoriuprestabilit

CHAPTER 7 Simplifications Section 1 Simplified procedure for the issue of the document used to establish the Community status of goods

Article 389 Without prejudice to the application of Article 317(4), the customs authorities of each Member State may authorise any person, hereinafter referred to as the "authorised consignor", who satisfies the requirements laid down in Article 390 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315(1) or by means of one of the documents stipulated in Articles 317 and 317a, hereinafter referred to as "commercial documents", to use such documents without having to present them for authentication to the customs authorities of the Member State of departure.

Article 390 1. The authorization provided for in Article 389 shall be granted only to persons: (a)who frequently consign goods; (b)whose records enable the customs authorities to check their operations; (c)who have not committed serious or repeated offences against customs or tax legislation. 2. The customs authorities may revoke the authorization where an authorized consignor no longer fulfils the conditions laid down in paragraph 1 or fails to comply with the requirements laid down in this section or in the authorization.

Article 391 1. Authorizations issued by the customs authorities shall specify in particular: (a)the office responsible for pre-authenticating the forms used for the documents concerned, as prescribed in Article 392 (1) (a); (b)the manner in which the authorized consignor must prove that those forms have been properly used. 2. The competent authorities shall specify the period within which and the manner in which the authorized consignor is to inform the competent office so that such office may carry out any necessary controls before departure of the goods.

Article 392 1. The authorization shall stipulate that box C Office of departure on the front of the forms used for the T2L document and, if applicable, the T2L bis document(s) or the front of the commercial documents must: (a)be stamped in advance with the stamp of the office referred to in Article 391 (1) (a) and be signed by an official of that office; or (b)be stamped by the authorized consignor with a special metal stamp approved by the customs authorities conforming to the specimen in Annex 62; the imprint of the stamp may be preprinted on the forms if the printing is entrusted to a printer approved for that purpose. 2. Not later than on consignment of the goods, the authorized consignor shall complete and sign the form. In addition, he shall enter in the box reserved for control by the office of departure on the T2L document or in a clearly identifiable space on the commercial document used the name of the competent customs office, the date of completion of the document, and one of the following phrases: Procedimiento simplificado, Forenklet fremgangsmåde, Vereinfachtes Verfahren, Απλουστευμένη διαδικασία, Simplified procedure, Procédure simplifiée, Procedura semplificata, Vereenvoudigde regeling, Procedimento simplificado, Yksinkertaistettu menettely -Förenklat förfarande, Förenklat förfarande. 3. The completed form, bearing the phrase specified in paragraph 2 and signed by the authorized consignor, shall be equivalent to a document certifying the Community status of the goods.

Article 393 1. The customs authorities may authorize the authorized consignor not to sign the T2L documents or commercial documents used which bear the special stamp referred to in Annex 62 and are made out by an electronic or automatic data processing system. Such authorization shall be subject to the condition that the authorized consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp. 2. The T2L documents or the commercial documents made out in accordance with paragraph 1 shall contain in place of the authorized consignor's signature one of the following phrases: Dispensa de firma, Fritaget for underskrift, Freistellung von der Unterschriftsleistung, Δεν απαιτείται υπογραφή, Signature waived, Dispense de signature, Dispensa dalla firma, Van ondertekening vrijgesteld, Dispensada a assinatura, Vapautettu allekirjoituksesta -befriad från underskrift, Befriad från underskrift.

Article 394 The authorized consignor shall make a copy of each document T2L or each commercial document issued under this section. The customs authorities shall determine the arrangements whereby the copy document shall be presented for purposes of control and retained for at least two years.

Article 395 1. The authorized consignor shall: (a)comply with the provisions of this section and of the authorization; (b)take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office referred to in Article 391 (1) (a), or of the special stamp. 2. In the event of the misuse by any person of forms for T2L documents or commercial documents stamped in advance with the stamp of the office referred to in Article 391 (1) (a) or with the special stamp the authorized consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges which are unpaid in any Member State in consequence of such misuse, unless he can satisfy the customs authorities by whom he was authorized that he took the measures required of him under paragraph 1 (b).

Article 396 The customs authorities of the Member State of consignment may exclude certain categories of goods and types of traffic from the facilities provided for in this section.

Section 2 Simplification of transit formalities to be carried out at offices of departure and destination

Article 397 Where the Community transit procedure is applicable the formalities relating to the procedure shall be simplified in accordance with the provisions of this section. This section shall not, however, apply to goods to which Article 843 apply.

Subsection 6 Authorised consignor status

Article 398 Persons wishing to carry out Community transit operations without presenting the goods and the corresponding transit declaration at the office of departure may be granted the status of authorised consignor. This simplification shall be granted solely to persons authorised to use a comprehensive guarantee or granted a guarantee waiver.

Article 399 The authorisation shall specify in particular: (a)the office or offices of departure responsible for forthcoming Community transit operations; (b)how, and by when, the authorised consignor is to inform the office of departure of forthcoming Community transit operations, in order that the office may carry out any necessary controls before the departure of the goods; (c)the identification measures to be taken, in which case the customs authorities may prescribe that the means of transport or the package or packages shall bear special seals, approved by the customs authorities as complying with the characteristics set out in Annex 46a and affixed by the authorised consignor; (d)the excluded categories or movements of goods.

Article 400 1. The authorisation shall stipulate that box "C. Office of departure" of the transit declaration forms must: (a)be stamped in advance with the stamp of the office of departure and signed by an official of that office; or (b)be stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62; the stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation. 2. The customs authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

Article 401 1. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the office of departure or a special stamp. He shall inform the customs authorities of the security measures taken pursuant to the first subparagraph. 2. In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular Member State in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorised that he took the measures required of him under paragraph 1.

Article 402 1. Not later than on consignment of the goods, authorised consignors shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 355(2) and, in box "D. Control by office of departure", the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, the identification measures applied and one of the following endorsements: Expedidor autorizado Godkendt afsender Zugelassener Versender Εγκεκριμένος αποστολέας Authorised consignor Expéditeur agréé Speditore autorizzato Toegelaten afzender Expedidor autorizado Hyväksytty lähettäjä Godkänd avsändare. Schválený odesílatel Volitatud kaubasaatja Atzītais nosūtītājs Įgaliotas siuntėjas Engedélyezett feladó Awtorizzat li jibgħat Upoważniony nadawca Pooblaščeni pošiljatelj Schválený odosielateľ. Одобрен изпращач Expeditor agreat autorizat autorizat. 2. Where the customs authorities of the Member State of departure check a consignment before its departure, they shall record the fact in box "D. Control by office of departure" of the transit declaration. 3. Following consignment, copy No 1 of the transit declaration shall be sent without delay to the office of departure. The customs authorities may provide in the authorisation that copy No 1 be sent to the customs authorities of the Member State of departure as soon as the transit declaration is completed. The other copies shall accompany the goods.

Article 403 1. The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authorities a written undertaking acknowledging that he is the principal for all Community transit operations carried out under cover of transit declarations bearing the special stamp. 2. Transit declarations made out in accordance with paragraph 1 shall contain, in the box reserved for the principal's signature, one of the following endorsements: Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta Befriad från underskrift. Podpis se nevyžaduje Allkirjanõudest loobutud Derīgs bez paraksta Leista nepasirašyti Aláírás alól mentesítve Firma mhux meħtieġa Zwolniony ze składania podpisu Opustitev podpisa Oslobodenie od podpisu. Освободен от подпис Dispensă de semnătură.

Article 404 1. Where transit declarations are lodged at offices of departure which apply the provisions of Section 2, subsection 7, persons may be granted the status of authorised consignor if, as well as complying with the conditions set out in Articles 373 and 398, they lodge their transit declarations and communicate with the customs authorities using a data-processing technique. 2. An authorised consignor shall lodge a transit declaration at the office of departure before the release of the goods. 3. The authorisation shall indicate, inter alia, the time limit within which an authorised consignor shall lodge a transit declaration so that the customs authorities may, if necessary, carry out checks before the release of the goods.

Article 405 1. The authorized consignor shall: (a)comply with the provisions of this subsection and of the authorization; and (b)take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp. 2. In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorized consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular Member State in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorized that he took the measures required of him under paragraph 1 (b).

Subsection 7 Authorised consignee status

Article 406 1. Persons who wish to receive at their premises or at any other specified place goods entered for the Community transit procedure without presenting them and copies No 4 and No 5 of the transit declaration at the office of destination may be granted the status of authorised consignee. 2. The principal shall have fulfilled his obligations under Article 96(1)(a) of the Code, and the Community transit procedure shall be deemed to have ended, when copies No 4 and No 5 of the transit declaration which accompanied the consignment, together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, the identification measures having been duly observed. 3. At the carrier's request the authorised consignee shall issue the receipt provided for in Article 362, which shall apply mutatis mutandis, in respect of each consignment delivered in accordance with paragraph 2.

Article 407 1. The authorisation shall specify in particular: (a)the office or offices of destination responsible for the goods received by the authorised consignee; (b)how and by when, the authorised consignee is to inform the office of destination of the arrival of the goods in order that the office may carry out any necessary controls upon arrival of the goods; (c)the excluded categories or movements of goods. 2. The customs authorities shall specify in the authorisation whether any action by the office of destination is required before the authorised consignee may dispose of goods received.

Article 408 1. When the goods arrive at his premises or at the places specified in the authorisation, the authorised consignee shall: (a)immediately inform the office of destination, in accordance with the procedure laid down in the authorisation, of any excess quantities, deficits, substitutions or other irregularities such as broken seals; (b)without delay, send to the office of destination Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating, except where communicated using a data processing technique, the date of arrival and the condition of any seals affixed. 2. The office of destination shall make the entries provided for in Article 361 on copies No 4 and No 5 of the transit declaration.

Article 408a 1. Where the office of destination applies the provisions of Section 2 Subsection 7, persons may be granted the status of authorised consignee if, as well as complying with the conditions set out in Article 373, they use a data processing technique to communicate with the customs authorities. 2. The authorised consignee shall inform the office of destination of the arrival of the goods before the unloading. 3. The authorisation shall indicate, in particular, how and by when the authorised consignee receives the "Anticipate Arrival Record" data from the office of destination for the purpose of applying, mutatis mutandis, Article 371.

Article 409 1. The authorized consignee shall, in respect of consignments arriving at his premises or at the places specified in the authorization: (a)immediately inform the office of destination, in accordance with the procedure laid down in the authorization, of any excess quantities, shortages, substitutions or other irregularities such as broken seals; (b)send the office of destination without delay the copies of the Community transit document which accompanied the consignment, indicating the date of arrival and the conditions of any seals affixed. 2. The office of destination shall enter the required particulars on the said copies of the Community transit document.

Subsection 3 Other provisions

Article 410 The customs authorities of the Member State of departure or destination may exclude certain categories of goods from the facilities provided for in Article 398 and 406.

Article 411 1. Where presentation of the Community transit declaration at the office of departure is waived in respect of goods which are to be dispatched under cover of a consignment note CIM, or a TR transfer note, in accordance with Articles 413 to 442, the customs authorities shall determine the measures necessary to ensure that sheets 1, 2 and 3 of the consignment note CIM, or sheets 1, 2, 3A and 3B of the TR transfer note bear the symbol "T1" or "T2", as the case may be. 2. Where the goods carried under Articles 413 to 442 are intended for an authorized consignee, the customs authorities may provide that, by way of derogation from Article 406 (2) and Article 409 (1) (b), sheets 2 and 3 of the consignment note CIM, or sheets 1, 2 and 3A of the TR transfer note are to be delivered direct by the railway companies or by the transport undertaking to the office of destination.

Subsection 8 Simplified procedures for goods carried by rail or in large containers A.General provisions relating to carriage by rail

Article 412 Article 359 shall not apply to the carriage of goods by rail.

Article 413 Where the Community transit procedure is applicable, formalities under that procedure shall be simplified in accordance with Articles 414 to 425, 441 and 442 for the transport of goods by railway companies under cover of a "consignment note CIM and express parcels" hereinafter referred to as the "consignment note CIM".

Article 414 The CIM consignment note shall be equivalent to a Community transit declaration.

Article 415 The railway company of each Member State shall make the records held at their accounting offices available to the customs authorities of their country for purposes of control.

Article 416 1. A railway company which accepts goods for carriage under cover of a CIM consignment note serving as a Community transit declaration shall be the principal for that operation. 2. The railway company of the Member State through whose territory the goods enter the Community shall be the principal for operations in respect of goods accepted for transport by the railways of a third country.

Article 417 The railway companies shall ensure that consignments transported under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58. The labels shall be affixed to the consignment note CIM and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages. The label referred to in the first paragraph may be replaced by a stamp reproducing the pictogram shown in Annex 58 in green ink

Article 418 Where the contract of carriage is modified so that: a transport operation which was to end outside the customs territory of the Community ends within it, a transport operation which was to end within the customs territory of the Community ends outside it,the railway companies shall not perform the modified contract without the prior agreement of the office of departure. In all other cases, the railway companies may perform the modified contract; they shall forthwith inform the office of departure of the modification made.

Article 419 1. The consignment note CIM shall be produced at the office of departure in the case of a transport operation to which the Community transit procedure applies and which starts and is to end within the customs territory of the Community. 2. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note: (a)the symbol "T1", where goods are moving under the external Community transit procedure; (b)the symbol "T2", where goods, with the exception of those referred to in Article 340c(1), are moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c)the symbol "T2F", where goods are moving under the internal Community transit procedure in accordance with Article 340c(1). The symbol "T2" or "T2F" shall be authenticated by the application of the stamp of the office of departure 4. The goods referred to in Article 340c(2)shall be placed under the internal Community transit procedure for the whole of the journey from the Community station of departure to the station of destination in the customs territory of the Community, in accordance with arrangements determined by each Member State, without presentation at the office of departure of the consignment note CIM in respect of the goods and without affixing the labels referred to in Article 417. However, this waiver shall not apply to consignment notes CIM drawn up for goods covered by the provisions in Article 843. 5. For the goods referred to in paragraph 2 the customs office for the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another customs procedure at an intermediate station, the office responsible for that station shall act as the office of destination. No formalities need be carried out at the office of destination with regard to the goods referred to in Article 340c(2). 6. For the purposes of the control referred to in Article 415, the railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities. 7. When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 4, 5 second subparagraph and 6 shall apply mutatis mutandis.

Article 420 As a general rule and having regard to the identification measures applied by the railway companies, the office of departure shall not seal the means of transport or the packages.

Article 421 1. In the cases referred to in the first subparagraph of Article 419 (5), the railway company of the Member State responsible for the office of destination shall forward to the latter sheets 2 and 3 of the consignment note CIM. 2. The office of destination shall forthwith return sheet 2 to the railway company after stamping it and shall retain sheet 3.

Article 422 1. Article 419 and 420 shall apply to a transport operation which starts within the customs territory of the Community and is to end outside it. 2. The customs office for the frontier station through which the goods in transit leave the customs territory of the Community shall act as office of destination. 3. No formalities need be carried out at the office of destination.

Article 423 1. Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office for the frontier station through which the goods enter the customs territory of the Community shall act as office of departure. No formalities need be carried out at the office of departure. 2. The customs office for the station of destination shall act as the office of destination. The formalities referred to in Article 421 shall be carried out at the office of destination. 3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 2 and 3 and the supplementary copy of sheet 3 forwarded by the railway company and endorse them with one of the following indications: Cleared Dédouané Verzollt Sdoganato Vrijgemaakt Toldbehandlet Εκτελωνισμένο Despachado de aduana Desalfandegado Tulliselvitetty Tullklarerat Propuštěno Lõpetatud Nomuitots Išleista Vámkezelve Mgħoddija Odprawiony Ocarinjeno Prepustené Оформено Vămuit This office shall return sheets 2 and 3, without delay, to the railway company after having stamped them and retained the supplementary copy of sheet 3. 4. The procedure referred to in paragraph 3 shall not apply to products subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article 5 (1) of Council Directive 92/12/EECOJ No L 76, 23. 3. 1992, p. 1.. 5. In the case referred to in paragraph 3 the competent customs authorities for the office of destination may request a posteriori verification of the endorsements made by the competent customs authorities for the intermediate station on sheets 2 and 3.

Article 424 1. Where a transport operation starts and is to end outside the customs territory of the Community, the customs offices which are to act as office of departure and office of destination shall be those referred to in Articles 423 (1) and 422 (2) respectively. 2. No formalities need to be carried out at the offices of departure or destination.

Article 425 Goods which are transported under Articles 423 (1) or 424 (1) shall be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with Articles 313 to 340.

B.Provisions relating to goods carried in large containers

Article 426 Where the Community transit procedure is applicable, formalities under that procedure shall be simplified in accordance with Articles 427 to 442 for goods carried by the railway companies in large containers using transport undertakings as intermediaries, under cover of transfer notes referred to as "TR transfer notes". Such operations may include the dispatch of consignments by transport undertakings using modes of transport other than rail, to the nearest suitable railway station to the point of loading and from the nearest suitable railway station to the point of unloading, and any transport by sea in the course of the movement between those two stations.

Article 427 For the purpose of Articles 426 to 442: 1."transport undertaking" means an undertaking constituted by the railway companies as a corporate entity of which they are members, such undertaking being set up for the purpose of carrying goods by means of large containers under cover of TR transfer notes; 2."large container" means a container within the meaning of Article 670 (g) that is: designed in such a way that it can be properly sealed where the application of Article 435 requires this, of a size such that the area bounded by the four lower external angles is not less than 7 m2. 3."TR transfer note" means the document which comprises the contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport. The TR transfer note shall bear a serial number in the top right-hand corner by which it can be identified. This number shall be made up of eight digits preceded by the letters TR. The TR transfer note shall consist of the following sheets, in numerical order: — 1:sheet for the head office of the transport undertaking, — 2:sheet for the national representative of the transport undertaking at the station of destination, — 3A:sheet for customs, — 3B:sheet for the consignee, — 4:sheet for the head office of the transport undertaking, — 5:sheet for the national representative of the transport undertaking at the station of departure, — 6:sheet for the consignor.Each sheet of the TR transfer note, with the exception of sheet 3A, shall have a green band approximately four centimetres wide along its right-hand edge. 4."List of large containers", hereinafter referred to as "list", means the document attached to a TR transfer note, of which it forms an integral part, which is intended to cover the consignment of several large containers from a single station of departure to a single station of destination, at which stations the customs formalities are carried out. The list shall be produced in the same number of copies as the TR transfer note to which it relates.The number of lists shall be shown in the box at the top right-hand corner of the TR transfer note reserved for that purpose.In addition, the serial number of the appropriate TR transfer note shall be entered in the top right-hand corner of each list. 5."nearest suitable railway station" means a railway station or terminal nearest to the point of loading or unloading, which is equipped to handle the large containers defined in point 2.

Article 428 TR transfer notes used by transport undertakings shall have the same legal force as transit declarations.

Article 429 1. In each Member State the transport undertaking shall make available to the customs authorities for control purposes, through the medium of its national representative or representatives, the records held at its accounting office or offices or at those of its national representative or representatives. 2. At the request of the customs authorities, the transport undertaking or its national representative or representatives shall communicate to them forthwith any documents, accounting records or information relating to carriage operations completed or underway which those authorities consider they should see. 3. Where, in accordance with Article 428, TR transfer notes are treated as equivalent to Community transit declarations, the transport undertaking or its national representatives or representatives shall: (a)inform the customs office of destination of any TR transfer note, sheet 1 of which has been sent to it without a customs endorsement; (b)inform the customs office of departure of any TR transfer note, sheet 1 of which has not been returned to it and in respect of which it has been unable to determine whether the consignment has been correctly presented to the customs office of destination or has been exported from the customs territory of the Community to a third country under Article 437.

Article 430 1. In the case of transport operations referred to in Article 426 accepted by the transport undertaking in a Member State, the railway company of that Member State shall be the principal. 2. In the case of transport operations referred to in Article 426 accepted by the transport undertaking in a third country, the railway company of the Member State through which the goods enter the customs territory of the Community shall be the principal.

Article 431 If customs formalities have to be carried out during carriage by means other than rail to the station of departure or from the station of destination, only one large container may be covered by each TR transfer note.

Article 432 The transport undertaking shall ensure that transport operations carried out under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58. The labels shall be affixed to the TR transfer note and to the large container or containers concerned. The label referred to in the first paragraph may be replaced by a stamp reproducing the pictogram shown in Annex 58 in green ink.

Article 433 Where a contract of carriage is modified so that: a transport operation which was to end outside the customs territory of the Community ends within it, a transport operation which was to end within the customs territory of the Community ends outside it,the transport undertaking shall not perform the modified contract without the prior agreement of the office of departure. In all other cases, the transport undertaking may perform the modified contract; it shall forthwith inform the office of departure of the modification made.

Article 434 1. Where a transport operation to which the Community transit procedure applies starts and is to end within the customs territory of the Community, the TR transfer note shall be presented at the office of departure. 2. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note: (a)the symbol "T1" where goods are moving under the external Community transit procedure; (b)the symbol "T2", where goods, with the exception of those referred to in Article 340c(1), are moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c)the symbol "T2F", where goods are moving under the internal Community transit procedure in accordance with Article 340c(1). The symbol "T2" or "T2F" shall be authenticated by the application of the stamp of the office of departure. 3. he office of departure shall enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note separate references for the container(s) depending on which type of goods they contain and the symbol "T1", "T2" or "T2F", as appropriate, wherever a TR transfer note covers: (a)containers carrying goods moving under the external Community transit procedure; and (b)containers carrying goods, with the exception of those referred to in Article 340c(1), moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c)containers carrying goods moving under the internal Community transit procedure in accordance with Article 340c(1). 4. In cases covered by paragraph 3, where lists of large containers are used, separate lists shall be made out for each category of container and the serial number or numbers of the list or lists concerned shall be entered in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note. The symbol "T1", "T2" or "T2F", as appropriate to the category of container used, shall be entered alongside the serial number(s) of the list(s). 5. All sheets of the TR transfer note shall be returned to the person concerned. 6. The goods referred to in Article 340c(2)shall be placed under the internal Community transit procedure for the whole of the journey in accordance with arrangements determined by each Member State without presentation at the office of departure of the TR transfer note in respect of the goods and without affixing the labels referred to in Article 432. However, this waiver shall not apply to the TR transfer note drawn up for goods covered by the provisions in Article 843. 7. For the goods referred to in paragraph 2 the TR transfer note must be produced at the office of destination where the goods are declared for release for free circulation or for another customs procedure. No formalities need be carried out at the office of destination in respect of the goods referred to in Article 340c(2). 8. For the purposes of the control referred to in Article 429, the transport undertaking shall in the country of destination make all TR transfer notes for the transport operations referred to in paragraph 6 available to the customs authorities in accordance with any provisions defined by mutual agreement with those authorities. 9. When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 6, 7 second subparagraph and 8 shall apply mutatis mutandis.

Article 435 Identification of goods shall be ensured in accordance with Article 357. However, the office of departure shall not normally seal large containers where identification measures are taken by the railway companies. If seals are affixed this shall be indicated in the space reserved for customs use on sheets 3A and 3B of the TR transfer note.

Article 436 1. In the cases referred to in the first subparagraph of Article 434 (7) the transport undertaking shall deliver sheets 1, 2 and 3A of the TR transfer note to the office of destination. 2. The office of destination shall forthwith endorse sheets 1 and 2 and return them to the transport undertaking and shall retain sheet 3A.

Article 437 1. Where a transport operation starts within the customs territory of the Community and is to end outside it, Article 434 (1) to (5) and Article 435 shall apply. 2. The customs office responsible for the frontier station through which the goods leave the customs territory of the Community shall act as the office of destination. 3. No formalities need be carried out at the office of destination.

Article 438 1. Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office responsible for the frontier station through which the goods enter the Community shall act as the office of departure. No formalities need be carried out at the office of departure. 2. The customs office to which the goods are presented shall act as the office of destination. The formalities laid down in Article 436 shall be carried out at the office of destination. 3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications: Despachado de aduana, Toldbehandlet, Verzollt, Εκτελωνισμενο, Cleared, Dédouané, Sdoganato, Vrijgemaakt, Desalfandegado, Tulliselvitetty, Tullklarerat, Propuštěno, Lõpetatud, Nomuitots, Išleista, Vámkezelve, Mgħoddija, Odprawiony, Ocarinjeno, Prepustené, Оформено, Vămuit. This office shall return sheets 1 and 2, without delay, to the transport undertaking after having stamped them and retain sheet 3A. 4. The provisions of Article 423 (4) and (5) shall apply mutatis mutandis.

Article 439 1. Where a transport operation starts and is to end outside the customs territory of the Community, the customs offices which are to act as the office of departure and the office of destination shall be those referred to in Article 438 (1) and Article 437 (2) respectively. 2. No formalities need be carried out at the offices of departure or destination.

Article 440 Goods which are transported under Articles 438 (1) or 439 (1) shall be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with the provisions of Articles 313 to 340.

C.Other provisions

Article 441 1. Articles 350 and 385 shall apply to any loading lists which accompany the consignment note CIM or the TR transfer note. The number of such lists shall be shown in the box reserved for particulars of accompanying documents on the consignment note CIM or TR transfer note as the case may be. In addition, the loading list shall include the wagon number to which the consignment note CIM refers or, where appropriate, the container number of the container containing the goods. 2. In the case of transport operations beginning within the customs territory of the Community comprising both goods moving under the external Community transit procedure and goods moving under the internal Community transit procedure, separate loading lists shall be made out; in the case of goods carried in large containers under cover of TR transfer notes, such separate lists shall be made out for each large container which contains both categories of goods. The serial numbers of the loading lists relating to each of the two categories of goods shall be entered in the box reserved for the description of goods on the consignment note CIM or TR transfer note, as the case may be. 3. In the cases referred to in paragraphs 1 and 2 and for the purposes of the procedures provided for in Articles 413 to 442, the loading lists accompanying the consignment note CIM or the TR transfer note shall form an integral part thereof and shall have the same legal effects. The original of such loading lists shall be stamped by the station of dispatch.

D.Scope of the normal procedures and the simplified procedures

Article 442 1. Where the Community transit procedure is applicable, the provisions of Articles 412 to 441 shall not preclude the use of the procedures laid down in Articles 344 to 362, 367 to 371 and 385, and the provisions of Articles 415 and 417 or 429 and 432 shall nevertheless apply. 2. In the cases referred to in paragraph 1, a reference to the Community transit document(s) used shall be clearly entered in the box reserved for particulars of accompanying documents at the time when the consignment note CIM or TR transfer note is made out. The reference shall include the type of document, office of issue, date and registration number of each document used. In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 of the TR transfer note shall be authenticated by the railway company responsible for the last railway station involved in the Community transit operation. This company shall authenticate the document after ascertaining that transport of the goods is covered by the Community transit document or documents referred to. 3. Where a Community transit operation is carried out under cover of a TR transfer note in accordance with Articles 426 to 440, the consignment note CIM used for the operation shall be excluded from the scope of paragraphs 1 and 2 and of Articles 413 to 425. The consignment note CIM shall bear a clear reference to the TR transfer note in the box reserved for particulars of accompanying documents. That reference shall include the words "TR transfer note" followed by the serial number.

Article 442a 1. Where production of the Community transit declaration at the office of departure is not required in respect of goods which are to be dispatched under cover of a CIM consignment note or a TR transfer note in accordance with Articles 413 to 442, the customs authorities shall take the necessary measures to ensure that copies No 1, No 2 and No 3 of the CIM consignment note, or copies No 1, No 2, No 3A and No 3B of the TR transfer note bear the "T1", "T2" or "T2F" symbol, as the case may be. 2. Where goods carried in accordance with Articles 413 to 442 are intended for an authorised consignee, the customs authorities may provide that, by way of derogation from Article 406(2) and Article 408(1)(b), copies No 2 and No 3 of the CIM consignment note, or copies No 1, No 2 and No 3A of the TR transfer note are to be delivered direct by the railway company or by the transport undertaking to the office of destination.

CHAPTER 8 Special provisions applicable to certain modes of transport Subsection 9 Simplified procedures for transport by air

Article 443 The Community transit procedure shall only be compulsory in respect of goods transported by air if they are loaded or reloaded at an airport in the Community.

Article 444 1. An airline may be authorised to use the goods manifest as a transit declaration where it corresponds in substance to the specimen in Appendix 3 of Annex 9 to the Convention on International Civil Aviation (simplified procedure — level 1). For Community transit operations, the authorisation shall indicate the form of the manifest and the airports of departure and destination. The airline shall send the customs authorities of each of the airports concerned an authenticated copy of the authorisation. 2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure provided for in Article 340c(1), those goods shall be listed on separate manifests. 3. Each manifest shall bear an endorsement dated and signed by the airline, identifying it: by the "T1" symbol where the goods are placed under the external Community transit procedure; or by the "T2F" symbol where the goods are placed under the internal Community transit procedure, provided for in Article 340c(1). 4. The manifest shall also include the following information: (a)the name of the airline transporting the goods; (b)the flight number; (c)the date of the flight; (d)the name of the airport of loading (airport of departure) and unloading (airport of destination). It shall also indicate, for each consignment: (a)the number of the air waybill; (b)the number of packages; (c)the normal trade description of the goods including all the details necessary for their identification; (d)the gross mass. Where goods are grouped, their description shall be replaced, where appropriate, by the entry "Consolidation", which may be abbreviated. In such cases the air waybills for consignments on the manifest shall include the normal trade description of the goods including all the details necessary for their identification. 5. At least two copies of the manifest shall be presented to the customs authorities at the airport of departure, which shall retain one copy. 6. A copy of the manifest shall be presented to the customs authorities at the airport of destination. 7. Once a month, after authenticating the list, the customs authorities at each airport of destination shall transmit to the customs authorities at each airport of departure a list drawn up by the airlines of the manifests which were presented to them during the previous month. The description of each manifest in that list shall include the following information: (a)the reference number of the manifest; (b)the symbol identifying the manifest as a transit declaration in accordance with paragraph 3; (c)the name (which may be abbreviated) of the airline which carried the goods; (d)the flight number; and (e)the date of the flight. The authorisation may also provide for the airlines themselves to transmit the information referred to in the first subparagraph. In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the airport of destination shall inform the customs authorities of the airport of departure and the authority which granted the authorisation, referring in particular to the air waybills for the goods in question.

Article 445 1. An airline may be authorised to use a manifest transmitted by data exchange systems as a transit declaration if it operates a significant number of flights between the Member States (simplified procedure — level 2). By way of derogation from Article 373(1)(a), airlines need not be established in the Community if they have a regional office there. 2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the airports of departure and destination linked by electronic data interchange systems are situated. Provided no objection is received within 60 days of the date of notification, the customs authorities shall issue the authorisation. This authorisation shall be valid in all the Member States concerned and shall apply only to Community transit operations between the airports to which it refers. 3. For the purposes of the simplification, the manifest drawn up at the airport of departure shall be transmitted to the airport of destination by electronic data interchange system. The airline shall enter against the relevant items in the manifest: (a)the "T1" symbol where the goods are placed under the external Community transit procedure; (b)the "TF" symbol where the goods are placed under the internal Community transit procedure provided for in Article 340c(1); (c)the letters "TD" for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline shall also enter the letters "TD" in the corresponding airway bill as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office; (d)the letter "C" (equivalent to "T2L") for goods whose Community status may be demonstrated; (e)the letter "X" for Community goods to be exported and which are not placed under a transit procedure. The manifest must also include the information provided for in Article 444(4). 4. The Community transit procedure shall be deemed to be ended when the manifest transmitted by electronic data exchange system is available to the customs authorities of the airport of destination and the goods have been presented to them. The records kept by the airline shall contain at least the information referred to in the second subparagraph of paragraph 3. If necessary, the customs authorities at the airport of destination shall transmit to the customs authorities at the airport of departure, for verification, the relevant details of manifests received by electronic data interchange system. 5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code: (a)the airline shall notify the customs authorities of all offences and irregularities; (b)the customs authorities at the airport of destination shall notify the customs authorities at the airport of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.

Subsection 10 Simplified procedures for maritime transport

Article 446 Where Articles 447 and 448 apply, it shall not be necessary to furnish a guarantee.

Article 447 1. Shipping companies may be authorised to use the goods manifest as a transit declaration (simplified procedure — level 1). For Community transit operations, the authorisation shall indicate the form of the manifest and the ports of departure and destination. The shipping company shall send the customs authorities of each of the ports concerned an authenticated copy of the authorisation. 2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure in accordance with Article 340c(1), those goods shall be listed on separate manifests. 3. Each manifest shall bear an endorsement dated and signed by the shipping company, identifying it: (a)by the "T1" symbol where the goods are placed under the external Community transit procedure; or (b)by the "T2F" symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1). 4. The manifest shall also contain the following information: (a)the name and full address of the shipping company carrying the goods; (b)the identity of the vessel; (c)the place of loading; (d)the place of unloading. It shall also indicate, for each consignment: (a)the reference for the bill of lading; (b)the number, kind, markings and identification numbers of the packages; (c)the normal trade description of the goods including all the details necessary for their identification; (d)the gross mass in kilograms; (e)where appropriate, the identifying numbers of containers. 5. At least two copies of the manifest must be presented to the customs authorities at the port of departure, which shall keep one copy. 6. A copy of the manifest shall be presented to the customs authorities at the port of destination. 7. Once a month, after authenticating the list, the customs authorities at each port of destination shall transmit to the customs authorities at each port of departure a list drawn up by the shipping companies of the manifests which were presented to them during the previous month. The description of each manifest in that list shall include the following information: (a)the reference number of the manifest; (b)the symbol identifying the manifest as a transit declaration in accordance with paragraph 3; (c)the name (which may be abbreviated) of the shipping company which carried the goods; (d)the date of the maritime transport operation. The authorisation may also provide for the shipping companies themselves to transmit the information referred to in the first subparagraph. In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the port of destination shall inform the customs authorities of the port of departure and the authority which granted the authorisation, referring in particular to the bills of lading for the goods in question.

Article 448 1. A shipping company may be authorised to use a single manifest as a transit declaration if it operates a significant number of regular voyages between the Member States (simplified procedure — level 2). By way of derogation from Article 373(1)(a), shipping companies need not be established in the Community if they have a regional office there. 2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the ports of departure and destination are situated. Provided no objection is received within sixty days of the date of notification, the customs authorities shall issue the authorisation. This authorisation shall be valid in all the Member States concerned and shall apply only to Community transit operations between the ports to which it refers. 3. For the purposes of the simplification, the shipping company may use a single manifest for all goods carried; where it does so, it shall enter against the relevant items in the manifest: (a)the "T1" symbol where the goods are placed under the external Community transit procedure; (b)the "TF" symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1); (c)the letters "TD" for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the shipping company shall also enter the letters "TD" in the corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office; (d)the letter "C" (equivalent to "T2L") for goods whose Community status may be demonstrated; (e)the letter "X" for Community goods to be exported and which are not placed under a transit procedure.The manifest must also include the information provided for in Article 447(4). 4. The Community transit procedure shall be deemed to be concluded when the manifest and the goods are presented to the customs authorities at the port of destination. The records kept by the shipping company in accordance with Article 373(2)(b) shall contain at least the information referred to in the first subparagraph of paragraph 3. Where necessary, the customs authorities at the port of destination shall transmit the relevant details of manifests to the customs authorities at the port of departure for verification. 5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code, the following notifications shall be made: (a)the shipping company shall notify all offences and irregularities to the customs authorities; (b)the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.

Article 449 x

Subsection 11 Simplified procedure for transport by pipeline

Article 450 1. Where the Community transit procedure applies, the formalities relating to the procedure shall be adapted in accordance with paragraphs 2 to 6 for goods transported by pipeline. 2. Goods transported by pipeline shall be deemed to be placed under the Community transit procedure: on entry into the customs territory of the Community for those goods which enter that territory by pipeline, on placing into the pipeline system for those goods which are already within the customs territory of the Community. Where necessary, the Community status of the goods shall be established in accordance with Articles 313 to 340. 3. For the goods referred to in paragraph 2, the operator of the pipeline established in the Member State through the territory of which the goods enter the customs territory of the Community or the operator of the pipeline in the Member State in which the movement starts shall be the principal. 4. For the purposes of Article 96 (2) of the Code, the operator of a pipeline established in a Member State through the territory of which the goods are transported by pipeline shall be regarded as the carrier. 5. The Community transit operation shall be deemed to end when the goods transported by pipeline arrive at the consignee's plant or are accepted into the distribution network of a consignee, and are entered in his records. 6. The undertakings involved in carriage of the goods shall keep records and make them available to the customs authorities for the purpose of any controls considered necessary in connection with the Community transit operations referred to in paragraphs 2 to 4.

Section 4 Customs debt and recovery

Article 450a The time limit referred to in the third indent of Article 215(1) of the Code shall be 10 months from acceptance of the transit declaration.

Article 450b 1. Where, following initiation of recovery proceedings for other charges, the customs authorities determined in accordance with Article 215 of the Code (hereinafter referred to as "the requesting authorities") obtain evidence by whatever means regarding the place where the events giving rise to the customs debt occurred, those authorities shall immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities competent for that place (hereinafter referred to as "the requested authorities"). The requested authorities shall acknowledge receipt of the communication and indicate whether they are responsible for recovery. If no response is received within three months, the requesting authorities shall immediately resume the recovery proceedings they initiated. 2. Where the requested authorities are competent, they shall initiate new proceedings for recovery of other charges, where appropriate after the three months period referred to in paragraph 1, second subparagraph, and on condition that the requesting authorities are immediately informed. Any uncompleted proceedings for recovery of other charges initiated by the requesting authorities shall be suspended as soon as the requested authorities inform them that they have decided to take action for recovery. As soon as the requested authorities provide proof that they have recovered the sums in question, the requesting authorities shall repay any other charges already collected or cancel the recovery proceedings.

Article 450c 1. Where the procedure has not been discharged, the customs authorities of the Member State of departure shall, within 12 months of the date of acceptance of the transit declaration, notify the guarantor that the procedure has not been discharged. 1a. Where the procedure has not been discharged, the customs authorities, determined in accordance with Article 215 of the Code, shall, within three years of the date of acceptance of the transit declaration, notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the Community transit operation in question; the notification shall state the number and date of the declaration, the name of the office of departure, the name of the principal and the amount involved. 2. The guarantor shall be released from his obligations if either of the notifications provided for in paragraphs 1 and 1a have not been issued to him before the expiry of the time limit. 3. Where either of the notifications has been issued, the guarantor shall be informed of the recovery of the debt or the discharge of the procedure.

Article 450d The Member States shall assist each other in determining the authorities competent for recovery. Those authorities shall inform the office of departure and the office of guarantee of all cases in which a customs debt was incurred in connection with Community transit declarations accepted by the office of departure, and of the action taken against the debtor to recover the sums concerned.

CHAPTER 9 Transport under the TIR or ATA procedure Section 1 Common Provisions

Article 451 1. Where goods are transported from one point in the customs territory of the Community to another under the procedure for the international transport of goods under cover of TIR carnets (TIR Convention) or under cover of ATA carnets (ATA Convention/Istanbul Convention), the customs territory of the Community shall, for the purposes of the rules governing the use of the TIR or ATA carnets for such transport, be considered to form a single territory. 2. For the purposes of using ATA carnets as transit documents, "transit" shall mean the transport of goods from a customs office situated in the customs territory of the Community to another customs office situated within the same territory.

Article 452 Where, in the course of transport from one point in the customs territory of the Community to another, goods pass through the territory of a third country, the controls and formalities associated with the TIR or ATA procedure shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.

Article 453 1. Goods transported under cover of TIR or ATA carnets within the customs territory of the Community shall be deemed to be non-Community goods, unless their Community status is duly established. 2. The Community status of the goods referred to in paragraph 1 shall be determined in accordance with Articles 314b to 324f, or, where appropriate, with Articles 325 to 334 within the limits laid down in Article 326.

Section 2 The TIR procedure

Article 454 The provisions of this section apply to the transport of goods under cover of TIR carnets where import duties or other charges within the Community are involved.

Article 454a 1. Following an application by the consignee, the customs authorities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure. 2. The authorisation referred to in paragraph 1 shall be granted only to persons who: (a)are established in the Community; (b)regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure; (c)have not committed any serious or repeated offences against customs or tax legislation. Article 373(2) shall apply mutatis mutandis. The authorisation shall apply solely in the Member State where the authorisation was granted. The authorisation shall apply only to TIR operations that have as the final place of unloading the premises specified in the authorisation. 3. Articles 374 and 375, Article 376(1) and (2), and Articles 377 and 378 shall apply mutatis mutandis to the procedure relating to the application referred to in paragraph 1. 4. Article 407 shall apply mutatis mutandis with respect to the procedure laid down in the authorisation referred to in paragraph 1.

Article 454b 1. In respect of goods arriving at his premises or at the place specified in the authorisation referred to in Article 454a, the authorised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation: (a)inform the customs authorities at the office of destination of the arrival of the goods; (b)immediately inform the customs authorities at the office of destination of any broken seals, and of any other irregularities such as excess quantities, deficits, or substitutions; (c)without delay, enter the results of the unloading into his records; (d)without delay, present to the customs authorities at the office of destination an advice indicating the particulars and condition of any seals affixed and the date of the entry into the records. 2. The authorised consignee shall ensure that the TIR Carnet is presented, without delay, to the customs authorities at the office of destination. 3. The customs authorities at the office of destination shall make the necessary endorsements on the TIR Carnet and, in accordance with the procedure laid down in the authorisation, shall ensure that the TIR Carnet is returned to the TIR carnet holder or to the person acting on his behalf. 4. The date of termination of the TIR operation shall be the date of the entry into the records referred to in point (c) of paragraph 1. However, in the cases referred to in point (b) of paragraph 1, the date of termination of the TIR operation shall be the date of the endorsement of the TIR Carnet. 5. At the request of the TIR carnet holder, the authorised consignee shall issue a receipt, the form of which shall correspond to a copy of the advice referred to in point (d) of paragraph 1. The receipt shall not be used as proof of the termination of the TIR operation within the meaning of Article 454c(2).

Article 454c 1. The TIR carnet holder shall have fulfilled his obligations under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been delivered intact to the authorised consignee at his premises or at the place specified in the authorisation. 2. The termination of the TIR operation, within the meaning of point (d) of Article 1 of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) have been met.

Article 455 1. The customs authorities of the Member State of destination or exit shall return the appropriate part of Voucher No 2 of the TIR carnet to the customs authorities of the Member State of entry or departure without delay and at most within one month of the date when the TIR operation was terminated. 2. If the appropriate part of Voucher No 2 of the TIR carnet is not returned to the customs authorities of the Member State of entry or departure within two months of the date of acceptance of the TIR carnet, those authorities shall inform the guaranteeing association concerned, without prejudice to the notification to be made in accordance with Article 11(1) of the TIR Convention. They shall also inform the holder of the TIR carnet, and shall invite both the latter and the guaranteeing association concerned to furnish proof that the TIR operation has been terminated. 3. The proof referred to in the second subparagraph of paragraph 2 may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination or exit identifying the goods and establishing that they have been presented at the customs office of destination or exit. 4. The TIR operation shall also be considered as having been terminated where the holder of the TIR carnet/guaranteeing association concerned presents, to the satisfaction of the customs authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.

Article 455a 1. Where the customs authorities of the Member State of entry or departure have not received proof within four months of the date of the acceptance of the TIR carnet that the TIR operation has been terminated, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the TIR operation or, where this is not possible, to establish whether a customs debt has been incurred, identify the debtor and determine the customs authorities responsible for entry in the accounts. If the customs authorities receive information earlier that the TIR operation has not been terminated, or suspect that to be the case, they shall initiate the enquiry procedure forthwith. 2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1. 3. To initiate the enquiry procedure, the customs authorities of the Member State of entry or departure shall send the customs authorities of the Member State of destination or exit a request together with all the necessary information. 4. The customs authorities of the Member State of destination or exit shall respond without delay. 5. Where an enquiry establishes that the TIR operation was terminated correctly, the customs authorities of the Member State of entry or departure shall immediately inform the guaranteeing association and the holder of the TIR carnet and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.

Section 2 Provisions relating to the TIR carnet procedure

Article 456 1. When an offence or irregularity under the TIR Convention gives rise to a customs debt in the Community, the provisions of this section shall apply mutatis mutandis to the other charges mentioned in Article 91(1)(a) of the Code. 2. Articles 450a, 450b and 450d shall apply mutatis mutandis to the recovery procedure relating to the use of the TIR carnet.

Article 457 1. For the purposes of Article 8(4) of the TIR Convention, when a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in the TIR operation up to a limit per TIR carnet of EUR 60000 or the national currency equivalent thereof. 2. The guaranteeing association established in the Member State competent for recovery under Article 215 of the Code shall be liable for payment of the secured amount of the customs debt. 3. A valid notification of non-discharge of a TIR operation made by the customs authorities of one Member State, identified as competent for recovery under the third indent of Article 215(1) of the Code, to the guaranteeing association authorised by those authorities shall also be valid where the customs authorities of another Member State, identified as competent under the first or second indent of Article 215(1) of the Code, later proceed with recovery from the guaranteeing association authorised by those latter authorities.

Article 457a Where customs authorities of a Member State decide to exclude a person from the TIR procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply throughout the customs territory of the Community. To that end, the Member State shall communicate its decision, together with the date of application, to the other Member States and the Commission. This decision shall apply to all TIR carnets presented to a customs office for acceptance.

Article 457b 1. Where a TIR operation concerns the same goods as those covered by Annex 44c or where the customs authorities consider it necessary, the office of departure/office of entry may prescribe an itinerary for the consignment. The itinerary shall be changed, on application by the holder of the TIR carnet, only by the customs authorities of the Member State in which the consignment is located in the course of its prescribed movement. The customs authorities shall record the relevant details on the TIR carnet and inform the customs authorities of the office of departure/office of entry without delay. Member States shall take the necessary measures to deal with any offence or irregularity and to impose effective penalties. 2. In the case of force majeure the carrier may diverge from the prescribed itinerary. The consignment and the TIR carnet shall be presented without delay to the nearest customs authorities of the Member State in which the consignment is located. The customs authorities shall inform the office of departure/office of entry without delay and record the relevant details on the TIR carnet.

Section 3 The ATA procedure

Article 457c 1. This Article shall apply without prejudice to the specific provisions of the ATA Conventionor the Istanbul Convention concerning the liability of the guaranteeing associations when an ATA carnet is being used. 2. Where it is found that, in the course of or in connection with a transit operation carried out under cover of an ATA carnet, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings. 3. Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was detected unless, within the period referred to in Article 457d(2), proof of the regularity of the operation or of the place where the offence or irregularity was actually committed is furnished to the satisfaction of the customs authorities. Where no such proof is furnished and the said offence or irregularity is thus deemed to have been committed in the Member State in which it was detected, the duties and other charges relating to the goods concerned shall be levied by that Member State in accordance with Community or national provisions. If the Member State where the said offence or irregularity was actually committed is subsequently determined, the duties and other charges (apart from those levied, pursuant to the second subparagraph, as own resources of the Community) to which the goods are liable in that Member State shall be returned to it by the Member State which had originally recovered them. In that case, any overpayment shall be repaid to the person who had originally paid the charges. Where the amount of the duties and other charges originally levied and returned by the Member State which had recovered them is smaller than that of the duties and other charges due in the Member State where the offence or irregularity was actually committed, that Member State shall levy the difference in accordance with Community or national provisions. The customs administrations of the Member States shall take the necessary measures to deal with any offence or irregularity and to impose effective penalties.

Article 457d 1. Where an offence or irregularity is found to have been committed in the course of or in connection with a transit operation carried out under cover of an ATA carnet, the customs authorities shall notify the holder of the ATA carnet and the guaranteeing association within the period prescribed in Article 6(4) of the ATA Conventionor in Article 8(4) of Annex A to the Istanbul Convention. 2. Proof of the regularity of the operation carried out under cover of an ATA carnet within the meaning of the first subparagraph of Article 457c(3) shall be furnished within the period prescribed in Article 7(1) and (2) of the ATA Conventionor in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention. 3. The proof referred to in paragraph 2 shall be furnished to the satisfaction of the customs authorities using one of the following methods: (a)by production of a customs or commercial document certified by the customs authorities establishing that the goods in question have been presented at the office of destination; (b)by the production of a customs document showing entry for a customs procedure in a third country, or a copy or photocopy thereof, certified as a true copy either by the body which endorsed the original document, or by the authorities of the third country concerned, or by the authorities of one of the Member States; (c)by the evidence referred to in Article 8 of the ATA Conventionor in Article 10 of Annex A to the Istanbul Convention. The documents referred to in points (a) and (b) of the first subparagraph shall include information enabling the goods in question to be identified.

Article 458 1. The customs authorities shall designate a coordinating office in each Member State for any action concerning infringements or irregularities relating to ATA carnets. Those authorities shall inform the Commission of the designation of the coordinating offices together with their full address. A list of the offices shall be published in the Official Journal of the European Communities, C series. 2. For the purposes of determining the Member State responsible for levying the duties and other charges due, the Member State in which an offence or irregularity committed during a transit operation carried out under cover of an ATA carnet is detected within the meaning of the second subparagraph of Article 457c(3) shall be the Member State where the goods were found or, if they have not been found, the Member State whose coordinating office holds the most recent voucher from the carnet.

Article 459 1. Where the customs authorities of a Member State establish that a customs debt has been incurred, a claim shall be sent to the guaranteeing association with which that Member State is linked as soon as possible. Where the incurrence of the debt is due to the fact that the goods covered by the ATA carnet have not been re-exported or have not been assigned a customs-approved treatment or use within the periods laid down by the ATA Conventionor the Istanbul Convention, this claim shall be sent at the earliest three months after the date of expiry of the carnet. 2. The coordinating office making the claim shall at the same time, as far as possible, send to the coordinating office in the jurisdiction of which the office of temporary admission is situated, an information memo drawn up in accordance with the model shown in Annex 59. The information memo shall be accompanied by a copy of the undischarged voucher, if the coordinating office has it in its possession. The information memo may also by used whenever this is deemed necessary.

Article 460 1. The amount of duties and taxes arising from the claim referred to in Article 459 shall be calculated by means of the model taxation form set out in Annex 60 completed in accordance with the instructions attached to it. The taxation form may be sent later than the claim, though not more than three months from the claim and in any event not more than six months from the date on which the customs authorities initiate the recovery proceedings. 2. In accordance with Article 461 and as provided therein, the sending of this form to a guaranteeing association by the customs administration with which that association is connected shall not release the other guaranteeing associations in the Community from an obligation to pay duties and other charges if it is found that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated. 3. The taxation form shall be completed in duplicate or triplicate, as necessary. The first copy shall be for the guaranteeing association connected with the customs authority of the Member State in which the claim is made. The second copy shall be retained by the issuing coordinating office. Where necessary the issuing coordinating office shall send the third copy to the coordinating office in whose jurisdication (SIC! jurisdiction) the office of temporary admission is situated.

Article 461 1. Where it is established that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated, the coordinating office of the first Member State shall close the file as far as it is concerned. 2. For the purposes of closure it shall send to the coordinating office of the second Member State the contents of the file in its possession and if necessary shall refund to the guaranteeing association with which it is connected any sums which that association may have deposited or provisionally paid. However, the file shall be closed only if the coordinating office of the first Member State receives a discharge from the coordinating office of the second Member State indicating that claim proceedings have been initiated in the latter Member State, in accordance with the rules of the ATA Conventionor of the Istanbul Convention. This discharge shall be drawn up in accordance with the model in Annex 61. 3. The coordinating office of the Member State where the offence or irregularity was committed shall take over the recovery proceedings and where necessary collect from the guaranteeing association with which it is connected the amount of duties and other charges due at the rates in force in the Member State where this office is situated. 4. The proceedings must be transferred within a period of one year counting from the expiry of the carnet on condition that payment has not become definitive pursuant to Article 7 (2) or (3) of the ATA Conventionor Article 9(1)(b) and (c) of Annex A to the Istanbul Convention. Should this time limit be exceeded the third and fourth paragraphs of Article 457c(3) shall apply.

CHAPTER 10 Transport under the form 302 procedure

Article 462 1. Where, in accordance with Articles 91 (2) (e) and 163 (2) (e) of the Code, goods are transported from one point in the customs territory of the Community to another under cover of form 302 established under the Convention between the Parties to the North Atlantic Treaty on the Status of their Forces, signed in London on 19 June 1951, the customs territory of the Community shall be considered, for the purposes of the rules governing the use of the said form for such transport, to form a single territory. 2. Where, in the course of a transport operation referred to in paragraph 1, goods pass through the territory of a third country, the controls and formalities associated with form 302 shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory. 3. Where it is found that, in the course of or in connection with a transport operation carried out under cover of form 302, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings. 4. Article 457c(3) shall apply mutatis mutandis.

Chapter 10a Procedure for postal consignments

Article 462a 1. Where under Article 91(2)(f) of the Code, non-Community goods are carried from one point to another in the customs territory of the Community by post (including parcel post), the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42, or have a label of this type so affixed. 2. Where Community goods are carried by post (including parcel post) to or from a part of the customs territory of the Community where Directive 77/388/EEC does not apply, the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42b, or have a label of this type so affixed.

CHAPTER 11 Use of community transit documents to apply measures relating to the export of certain goods

Article 463 1. This Chapter lays down the conditions applicable to goods moving within the customs territory of the Community under a Community transit procedure or under another customs transit procedure where export of those goods from the Community is prohibited or is subject to restrictions, duties or other charges. 2. These conditions shall, however, apply only in so far as the measure introducing the prohibition, restriction, duty or other charge so provides and without prejudice to any special provisions which that measure may comprise.

Article 464 Where the goods referred to in Article 463 (1) are placed under a Community transit procedure, the principal shall enter in the box headed "Description of goods" on the Community transit document one of the following phrases: Salida de la Comunidad sometida a restricciones Udpassage fra Fællesskabet undergivet restriktioner Ausgang aus der Gemeinschaft — Beschränkungen unterworfen Έξοδος από την Κοινότητα υποκειμένη σε περιορισμούς Export from the Community subject to restrictions Sortie de la Communauté soumise à des restrictions Uscita dalla Comunità assoggettata a restrizioni Verlaten van de Gemeenschap aan beperkingen onderworpen Vienti yhteisöstä rajoitusten alaista -Export från Gemenskapen underkastad restriktioner Export från Gemenskapen underkastad restriktioner Saída da Comunidade sujeita a restrições Salida de la Comunidad sujeta a pago de derechos Udpassage fra Fællesskabet betinget af afgiftsbetaling Ausgang aus der Gemeinschaft — Abgabenerhebungen unterworfen Έξοδος από την Κοινότητα υποκειμένη σε επιβάρυνση Export from the Community subject to duty Sortie de la Communauté soumise à imposition Uscita dalla Comunità assoggettata a tassazione Verlaten van de Gemeenschap aan belastingheffing onderworpen Vienti yhteisöstä maksujen alaista -Export från Gemenskapen underkastad avgifter Export från Gemenskapen underkastad avgifter Saída da Comunidade sujeita a pagamento de imposições.

Article 465 1. Where the goods referred to in Article 463 (1) are placed under a transit procedure other than the Community transit procedure, the customs office at which dispatch formalities are carried out shall require completion of control copy T5, provided for in Article 472. The person concerned shall enter in box 104 of control copy T5, as appropriate, one of the indications set out in Article 464. 2. The customs office referred to in paragraph 1 shall enter in the customs document under cover of which the goods are to be transported, as appropriate, one of the phrases set out in Article 464.

Article 466 Articles 464 and 465 shall not apply where, on declaration of the goods for export from the customs territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an administrative measure freeing the goods from restriction has been taken, that any export duties or charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities.

Article 467 1. Where the measure referred to in Article 463 (2) provides for the lodging of a guarantee, such guarantee shall be furnished in cases where, according to the information contained in the customs document, the goods referred to in Article 463 (1) moving between two points in the customs territory of the Community are, during their transport, to leave that territory otherwise than by air. 2. The guarantee shall be lodged either at the office at which the formalities required on consignment of the goods are completed or with any other body designated for that purpose by the Member State to which that office belongs, in accordance with rules laid down by the customs authorities of that Member State. In the case of measures imposing an export duty or other charge, the guarantee need not be furnished where the goods are carried under the Community transit procedure, where a guarantee has been furnished otherwise than in cash or the guarantee is waived by reason of the identity of the principal.

Article 468 1. Article 465 shall also apply to goods referred to in Article 463 (1) which, in the course of transport between two points within the customs territory of the Community, cross the territory of an EFTA country and are reconsigned from such a country. By way of derogation from Article 482, the original of control copy T5 shall accompany the goods to the competent customs office of the Member State of destination. The office of departure shall specify the period within which the goods must be reimported into the customs territory of the Community. 2. If the measure referred to in Article 463 (2) provides for the lodging of a guarantee, then by way of derogation from Article 467 such guarantee shall be furnished for all transactions covered by paragraph 1.

Article 469 Where the goods are not restored to free movement immediately following their arrival at the office of destination, it shall be for that office to take the necessary steps to implement the measures referred to in Article 463 (2).

Article 470 Where the goods referred to in Article 463 (1) move as described in Article 467, whether or not by air, and are not reimported into the customs territory of the Community within the prescribed period, they shall be deemed to have been irregularly exported to a third country from the Member State whence they were consigned unless it is established that they were lost through force majeure or unforeseeable circumstances.

CHAPTER 12 Provisions relating to documents (Control copy T5) to be used for applying Community measures involving controls on the use and/or destination of goods

Article 471 For the purposes of this Chapter: (a)"competent authorities" means: the customs authorities or any other authority responsible for applying this Chapter; (b)"office" means: the customs office or an organization responsible at the local level for applying this Chapter.

Article 472 1. Where implementation of a Community measure is subject to proof that the conditions prescribed by that measure as to the use and/or destination of goods imported into, exported from, or moving within the customs territory of the Community have been complied with, such proof shall be furnished by production of control copy T5. A control copy T5 is a completed form T5, accompanied, where appropriate, by one or more forms T5 bis, as provided for in Article 478, or by one or more loading lists T5, as provided for in Article 479 or 480. It is not excluded to use at the same time but for different purposes, several control copies T5, in so far as each of them is provided for in Community legislation. 2. Any person who signs a control copy T5 within the meaning of paragraph 1 shall be required to put the goods described in that document to the declared use and/or dispatch the goods to the declared destination.

Article 473 The forms for control copy T5 shall correspond to the specimens in Annexes 63, 64 and 65. They shall be completed in accordance with the explanatory note in Annex 66 and, where appropriate, any additional rules laid down in other Community legislation. Each Member State may, if necessary, supplement the explanatory note. Control copy T5 shall be issued and used in accordance with Articles 476 to 485.

Article 474 1. The paper used shall be pale blue, dressed for writing purposes and weighing at least 40 g/m2. It shall be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side. Its strength shall be such that in normal use it does not easily tear or crease. 2. The sizes of the forms shall be: (a)210 × 297 mm for form T5 (Annex 63) and form T5 bis (Annex 64), a tolerance in the length of between - 5 and + 8 mm being allowed; (b)297 × 240 mm for loading lists T5 (Annex 65), a tolerance in the length of between - 5 and + 8 mm being allowed. 3. A colour marking of the different copies of the forms shall be effected in the following manner: the originals shall have at the right-hand edge a continuous margin coloured black, the width of this margin shall be approximately 3 mm. 4. The address for return and the important note on the front of the form may be printed in red.

Article 475 The competent authorities of the Member States may require that control copy T5 forms show the name and address of the printer, or a symbol enabling the printer to be identified.

Article 476 Control copy T5 shall be made out in an official language of the Community which is acceptable to the competent authorities of the Member State of departure. The competent authorities of another Member State in which such a document is presented may, as necessary, require a translation into the official language, or one of the official languages, of that Member State.

Article 477 1. Control copy T5 shall be completed by typewriter or by a mechanographical or similar process. It may also be filled in legibly by hand, in ink and in block capitals. The form shall contain no erasures or overwriting. Any alterations shall be made by crossing out the incorrect particulars and, where appropriate, adding those required. Any alterations made in this way shall be initialled by the person making them and expressly authenticated by the competent authorities. 2. Control copy T5 may also be produced and completed using an automatic reproduction process provided that the provisions as regards the specimens, the paper, the size, the language used, the legibility, the prohibition of erasures and overwriting and amendments are strictly observed.

Article 478 1. The competent authorities of each Member State may allow undertakings established in their territory to supplement a control copy T5 with one or more continuation forms T5 bis in cases where all the forms relate to a single consignment of goods, loaded on a single means of transport and destined for a single consignee and a single use and/or destination. 2. The number of continuation forms T5 bis used shall be shown in box 3 of the control copy T5 which they accompany. The registration number of the control copy T5 shall be shown in the box for registration particulars of each continuation form T5 bis. The total number of packages covered by the control copy T5 and the T5 bis continuation forms shall be shown in box 6 of the control copy T5.

Article 479 1. The competent authorities of each Member State may allow undertakings established in their territory to supplement a control copy T5 with one or more loading lists T5 giving the particulars normally shown in boxes 31, 33, 35, 38, 100, 103 and 105 of form T5, provided that all the forms relate to a single consignment of goods, loaded on a single means of transport and destined for a single consignee and a single use and/or destination. 2. Only the front of the loading list T5 form may be used. Each item shown on loading list T5 shall be preceded by a serial number and all the particulars indicated in the column headings shall be supplied. A horizontal line shall be drawn after the last entry and the remaining unused spaces crossed through so that no subsequent additions can be made. The total number of packages containing the goods listed and the total gross and net mass of those goods shall be shown at the foot of the appropriate columns. 3. Where loading lists T5 are used, boxes 31, 33, 35, 38, 100, 103 and 105 of the control copy T5 to which they refer shall be crossed through and the control copy may not be accompanied by a form T5 bis. 4. The number of loading lists T5 used shall be shown in box 4 of control copy T5. The registration number of the control copy T5 shall be shown in the box for registration particulars of each loading list T5. The total number of packages covered by the various loading lists shall be shown in box 6 of the control copy T5.

Article 480 1. The authorization referred to in Article 479 (1) may allow undertakings whose records are based on an electronic or automatic data-processing system to use loading lists T5 made out by that data-processing system which, although they include all the particulars provided for in the list as printed in Annex 65, do not comply with all the conditions of Articles 473 to 475 and 477 or with the stipulation in Article 479 (2) that each item shown on the list must be preceded by a serial number. Such lists shall, however, be designed and completed in such a way that they can be used without difficulty by the competent offices in question. 2. The authorization shall be granted only to those undertakings which offer the safeguards considered appropriate by the competent authorities. 3. Use as loading lists as referred to in Article 479 (1) of descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed even where such lists are produced by firms whose records are not based on an electronic or automatic data-processing system. 4. The holder of the authorization shall be liable in the event of any fraudulent use by any person of loading lists which it draws up.

Article 481 1. Control copy T5 forms and, where appropriate, continuation forms T5 bis or loading lists T5 shall be made out by the person concerned in one original and at least one copy. Each of these must bear the original signature of the person concerned. 2. Control copy T5 and, where appropriate, continuation forms T5 bis or loading lists T5 shall include all the particulars, regarding the description of goods and any additional information, required by the provisions relating to the Community measure imposing the control. 3. Where goods are not entered under the Community transit procedure the control copy T5 must bear a reference to the document relating to the transit procedure, if any, used. If no transit procedure is used it shall contain one of the following phrases: mercancías fuera del procedimiento de tránsito ingen forsendelsesprocedure nicht im Versandverfahren befindliche Waren είτε σε μνεία "Εμπορεύματα εκτός διαδικασίας διαμετακόμισης" goods not covered by a transit procedure marchandises hors procédure de transit merci non vincolate ad una procedura di transito goederen niet geplaatst onder een regeling voor douanevervoer mercadorias não abrangidas por um procedimento de trânsito tavaroita ei kuljeteta passitusmenettelyssä -varor ej under transitering varor ej under transitering. 4. The Community transit document or the document relating to the transit procedure used shall bear a reference to the control copy or copies T5 issued.

Article 482 1. Where goods move under a Community transit procedure, or under another customs transit procedure, the control copy T5 shall be issued by the office of departure. The office of departure shall keep a copy of control copy T5. The original of control copy T5 shall accompany the goods at least to the office at which the use and/or destination of the goods is certified under the same conditions as the document relating to the transit procedure used. 2. Where goods subject to controls as to their use and/or destination are not placed under a transit procedure, a control copy T5 shall be issued by the competent authorities of the Member State of consignment. They shall keep a copy of control copy T5. The control copy T5 shall contain one of the phrases referred to in Article 481 (3). 3. Control copy T5 and, where necessary, form(s) T5 bis and/or loading list(s) T5 shall be authenticated by the competent authorities of the Member State of departure. Such authentication shall comprise the following, which should appear in box A (office of departure) of those documents: (a)in the case of control copy T5, the name and stamp of the office of departure, the signature of the competent person, the date of authentication and a registration number which may be pre-printed; (b)in the case of form T5 bis and/or loading list T5, the number appearing on the control copy T5. That number shall be inserted either by means of a stamp incorporating the name of the office of departure or by hand. In the latter case it shall be accompanied by the official stamp of the said office. The originals of these documents shall be returned to the person concerned as soon as all administrative formalities have been completed. 4. The goods and the original control copies T5 shall be presented at the office of destination. However, the competent authority of the Member State of destination may decide that the goods shall be delivered directly to the consignee under further conditions specified by the competent office of destination which enable the office to carry out any necessary checks upon or after arrival of the goods.

Article 483 1. The office of destination shall carry out, or cause to be carried out under its responsibility, controls as to the use and/or destination provided for or prescribed. 2. The office of destination shall register the particulars in control copy T5, by keeping a photocopy of the said document if appropriate, and the result of the controls which have been carried out. 3. Without prejudice to the provisions of Article 485, the office of destination shall, on completion of all the necessary formalities and after the appropriate endorsement by the office of destination, send the original of control copy T5 to the address shown under the heading "Return to".

Article 484 Any person who presents a control copy T5 and the consignment to which it relates to the office of destination may, on request, obtain a receipt made out on a form corresponding to the specimen in Annex 47. The receipt may not replace control copy T5.

Article 485 1. In the case of a consignment of goods accompanied by a control copy T5, the competent authorities of the Member States shall permit such consignment and the control copy T5 to be divided before completion of the procedure for which the form was issued. Consignments resulting from such division may themselves be further divided. 2. Paragraph 1 shall be without prejudice to the application of Community measures to products from intervention which are to be subjected to control of use and/or destination and which are processed in another Member State before being put to their final use and/or reaching their final destination. 3. The division referred to in paragraph 1 shall be carried out in accordance with paragraphs 4 to 7. Member States shall have the right to derogate from these provisions in cases where all the consignments which result from the division are to be put to their final use or are to reach their final destination in the Member State where the division takes place. 4. The office at which the division takes place shall issue, in accordance with Article 481, an extract of control copy T5 for each part of the divided consignment, using for this purpose a control copy T5. Each extract shall contain inter alia the additional information shown in boxes 100, 104, 105, 106 and 107 of the initial control copy T5 and state the net mass and net quantity of the goods to which that extract applies. Box 106 of each extract shall show the registration number, and date, office and country of issue of the initial control copy T5, using one of the following forms of wording: Extracto del ejemplar de control: … (número, fecha, oficina y país de expedición) Udskrift af kontroleksemplar: … (nummer, dato, udstedelsessted og land) Auszug aus dem Kontrollexemplar: … (Nummer, Datum, ausstellende Stelle und Ausstellungslad) Απόσπασμα του αντιτύπου ελέγχου: … (αριθμός, ημερομηνία, γραφείο και χώρα εκδόσεως) Extract of control copy: … (Number, date, office and country of issue) Extrait de l'exemplaire de contrôle: … (numéro, date, bureau et pays de délivrance) Estratto dell'esemplare di controllo: … (numero, data, ufficio e paese di emissione) Uittreksel uit controle-exemplaar: … (nummer, datum, kantoor en land van afgifte) Extracto do exemplar de controlo: … (número, data, estância, país de emissão) Ote valvontakappaleesta: … (numero, päiväys, toimipaikka ja antomaa)Utdrag ur kontrollexemplar: … (nummer och datum samt utfärdande kontor och land) Utdrag ur kontrollexemplar: … (nummer och datum samt utfärdande kontor och land). 5. The office where the division takes place shall state on the initial control copy T5 that the form has been divided. It shall do this by entering one of the following in the "control of use and/or destination" box: …(número) extractos expedidos — copias adjuntas …(antal) udstedte udskrifter — kopier vedføjet …(Anzahl) Auszüge ausgestellt — Durchschriften liegen bei …(αριθμός) εκδοθέντα αποσπάσματα — συνημμένα αντίγραφα …(number) extracts issued — copies attached …(nombre) extraits délivrés — copies ci-jointes …(numero) estratti rilasciati — copie allegate …(aantal) uittreksels afgegeven — kopieën bijgevoegd …(quantidade) extractos emitidos — cópias juntas annettuja otteita … (lukumäärä) — kopiot oheisina/…(antal) utfärdade utdrag — kopior bifogas …(antal) utfärdade utdrag — kopior bifogas. The initial control copy T5 shall be returned without delay to the address shown under the heading "Return to", accompanied by the copies of the extracts issued. The office where the division takes place shall keep a copy of the original control copy T5 and the extracts which have been issued. 6. The originals of the extract control copies T5 together with the documents relating to the procedure, if any, used shall accompany each part of the divided consignment. 7. The competent offices in the Member States of destination of the parts of the divided consignment shall carry out, or cause to be carried out under their responsibility, controls as to the use and/or destination provided for or prescribed. They shall enter the appropriate particulars on the extracts and return them, in accordance with Article 483 (3), to the address shown under the heading "Return to". 8. In the case of further division as provided for in paragraph 1, paragraphs 2 to 7 shall be applied mutatis mutandis.

Article 486 1. Control copy T5 may be issued retrospectively on condition that: the person concerned is not responsible for the failure to apply for or to issue that document when the goods were dispatched or he can produce evidence to the satisfaction of the competent authorities that the failure is not due to negligence or habitual carelessness on his part, the person concerned furnishes proof that the control copy T5 relates to goods in respect of which all the administrative formalities have been completed, the person concerned produces the documents required for the issue of the control copy T5, it is established to the satisfaction of the competent authorities that the retrospective issue of control copy T5 cannot give rise to the securing of financial benefits which would not be warranted in the light of any transit procedure used, the customs status of the goods and their use and/or destination. 2. Where control copy T5 is issued retrospectively, it shall contain in red one of the following phrases: Expedido a posteriori Udstedt efterfølgende Nachträglich ausgestellt Εκδοθέν εκ των υστέρων Issued retroactively Délivré a posteriori Rilasciato a posteriori Achteraf afgegeven Emitido a posteriori Annettu jälkikäteen -Utfärdat i efterhand Utfärdat i efterhand. In addition, the person concerned shall enter on such control copy T5 the identity of the means of transport by which the goods were dispatched, the date of departure and, if appropriate, the date on which the goods were produced at the office of destination. 3. Control copy T5 issued retrospectively may be annotated by the office of destination only where that office establishes that the goods covered by the document in question have been used for the purpose and/or have reached the destination provided for or prescribed by the Community measure on the importation, exportation or movement within the customs territory of the Community of those goods. 4. Duplicate control copies T5, extract control copies T5, continuation forms T5 bis and loading lists T5 may be issued where the originals have been lost. The duplicate must bear in bold red letters the word "DUPLICATE" as well as the stamp of the office which issued the duplicate and the signature of the competent official.

Article 487 By way of derogation from Article 472 and unless otherwise stipulated in the provisions relating to the relevant Community measure, each Member State shall have the right to require proof that the goods have been used for the purpose and/or have reached the destination provided for or prescribed to be furnished in accordance with a national procedure, provided that the goods do not leave its territory before they have been used for the purpose and/or have reached the destination provided for or prescribed.

Article 488 The competent authorities of each Member State may, within the scope of their competence, authorize any person who fulfils the conditions laid down in Article 489 and who intends to consign goods in respect of which a control copy T5 must be made out (hereinafter referred as "the authorized consignor") not to present at the office of departure either the goods concerned or the control copy T5 covering them.

Article 489 1. The authorization provided for in Article 488 shall be granted only to persons: (a)who frequently consign goods; (b)whose records enable the competent authorities to check on their operations; (c)who provide a guarantee, where the issue of a control copy T5 is conditional upon a guarantee being provided; and (d)who have not committed serious or repeated offences against of the legislation concerned. 2. The competent authorities shall take the appropriate measures to ensure that the guarantee referred to in paragraph 1 (c) is provided.

Article 490 The authorization issued by the competent authorities shall specify in particular: (a)the office or offices competent to act as offices of departure for consignments; (b)the period within which, and the procedure by which, the authorized consignor is to inform the office of departure of the consignments to be sent, in order that the office may carry out any necessary controls before the departure of the goods; (c)the period within which the goods must be presented at the office of destination; this period shall be determined according to the conditions of transport; (d)the identification measures to be taken. To this end the competent authorities may prescribe that the means of transport or the package or packages shall bear special seals, accepted by the competent authorities and affixed by the authorized consignor.

Article 491 1. The authorization shall stipulate that the box reserved for the office of departure on the front of the control copy T5 declaration form: (a)be stamped in advance with the stamp of the office of departure and be signed by an official of that office; or (b)be stamped by the authorized consignor with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex 62. The imprint of the stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose. The authorized consignor shall complete that box by indicating the date of consignment of the goods and shall allocate a number to the declaration in accordance with the rules laid down to that effect in the authorization. 2. The competent authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

Article 492 1. The authorized consignor shall, not later than the time of dispatching the goods, enter on the front of the duly completed control copy T5, in the box "Control by office of departure", where appropriate, particulars of the period within which the goods must be presented at the office of destination and references to the export documents as required by the Member State of consignment, and the identification measures applied together with one of the following endorsements in the box: Procedimiento simplificado Forenklet fremgangsmåde Vereinfachtes Verfahren Απλουστευμένη διαδικασία Simplified procedure Procédure simplifiée Procedura semplificata Vereenvoudigde regeling Procedimento simplificado Yksinkertaistettu menettely -Förenklat förfarande Förenklat förfarande. 2. After dispatch of the goods, the authorized consignor shall without delay send the office of departure a copy of control copy T5, together with any special document on the basis of which the control copy T5 was drawn up. 3. Where the office of departure carries out a control on the departure of a consignment, it shall record the fact in the box "Control by office of departure" on the front of the control copy T5. 4. A control copy T5 duly completed and containing the indications specified in paragraph 1 and signed by the authorized consignor shall be deemed to have been issued by the office of departure which carried out the prior authentication of the forms in accordance with Article 491 (1) (a) or which is named in the imprint of the special stamp referred to in Article 491 (1) (b), for the purpose of providing proof that the goods referred to therein have been used for the purpose and/or reached the destination specified.

Article 493 1. The authorized consignor shall: (a)comply with the provisions of this Chapter and the conditions of the authorization; (b)take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp. 2. The authorized consignor shall bear all the consequences, in particular the financial consequences, of any errors, omissions or other faults in the control copies T5 which he draws up or in the performance of the procedures incumbent upon him under the authorization provided for in Article 488. 3. In the event of the misuse by any person of control copy T5 forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorized consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following such misuse unless he can satisfy the competent authorities by whom he was authorized that he took the measures required of him under paragraph 1 (b).

Article 494 1. The competent authorities may authorize the authorized consignor not to sign control copy T5 forms bearing the special stamp referred to in Annex 62 which are made out by an electronic or automatic data-processing system. Such authorization shall be subject to the condition that the authorized consignor has previously given those authorities a written undertaking acknowledging that he is liable, without prejudice to any criminal proceedings, for the payment of any duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following the use of control copy T5 forms bearing the imprint of the special stamp. 2. Control copy T5 forms made out in accordance with paragraph 1 shall contain in the box reserved for the signature of the declarant one of the following endorsements: Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta -Befriad från underskrift Befriad från underskrift.

Article 495 The forms set out in Annexes I, II and III to Commission Regulation (EEC) No 2823/87OJ No L 270, 23. 9. 1987, p. 1. which were in use prior to the date of entry into force of this Regulation may continue to be used until stocks are exhausted and, at the latest, until 31 December 1995.

TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT CHAPTER 1 Basic provisions common to more than one of the arrangements Section 1 Definitions

Article 496 For the purposes of this Title: (a)"arrangements" means a customs procedure with economic impact; (b)"authorisation" means permission by the customs authorities to use arrangements; (c)"single authorisation" means an authorisation involving different customs administrations covering entry for and/or discharge of the arrangements, storage, successive processing operations or uses; (d)"holder" means the holder of an authorisation; (e)"supervising office" means the customs office indicated in the authorisation as empowered to supervise the arrangements; (f)"office of entry" means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods for the arrangements; (g)"office of discharge" means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the arrangements, to a new permitted customs-approved treatment or use, or, in the case of outward processing, the declaration for free circulation; (h)"triangular traffic" means the traffic where the office of discharge is not the same as the office of entry; (i)"accounts" means the holder's commercial, tax or other accounting material, or such data held on their behalf; (j)"records" means the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control the arrangements, in particular as regards the flow and changing status of the goods; in the customs warehousing arrangements records are called stock records; (k)"main compensating products" means compensating products for the production of which the arrangements were authorised; (l)"secondary compensating products" means compensating products which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation; (m)"period for discharge" means the time by which the goods or products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback system), or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.

Section 2 Application for authorisation

Article 497 1. Application for authorisation shall be made in writing using the model set out in Annex 67. 2. The customs authorities may permit renewal or modification of an authorisation to be applied for by simple written request. 3. In the following cases, the application for authorisation may be made by means of a customs declaration in writing or by means of a data processing technique using the normal procedure: (a)for inward processing, where in accordance with Article 539 the economic conditions are deemed to be fulfilled, with the exception of applications involving equivalent goods; (b)for processing under customs control, where in accordance with Article 552(1), first subparagraph, the economic conditions are deemed to be fulfilled; (c)for temporary importation, including use of an ATA or CPD carnet; (d) for outward processing: where the processing operations concern repairs, including the standard exchange system without prior importation, for release for free circulation after outward processing using the standard exchange system with prior importation, for release for free circulation after outward processing using the standard exchange system without prior importation, where the existing authorisation does not cover such a system and the customs authorities permit its modification, for release for free circulation after outward processing if the processing operation concerns goods of a non-commercial nature. The application for authorisation may be made by means of an oral customs declaration for temporary importation in accordance with Article 229, subject to the presentation of a document made out in accordance with Article 499, third subparagraph.The application for authorisation may be made by means of a customs declaration for temporary importation by any other act in accordance with Article 232(1). 4. Applications for a single authorisation, except for temporary importation, shall be made in accordance with paragraph 1. 5. Customs authorities may require applications for temporary importation with total relief from the import duties in accordance with Article 578 to be made in accordance with paragraph 1.

Article 498 The application for an authorisation under Article 497 shall be submitted: (a)for customs warehousing: to the customs authorities designated for the place to be approved as a customs warehouse or where the applicant's main accounts are held; (b)for inward processing and processing under customs control: to the customs authorities designated for the place where the processing operation is to be carried out; (c)for temporary importation: to the customs authorities designated for the place where the goods are to be used, without prejudice to Article 580(2) second subparagraph; (d)for outward processing: to the customs authorities designated for the place where the goods to be declared for temporary exportation are located.

Article 499 Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant. In particular, where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 220, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or can be entered on the form used for the written declaration: (a)name and address of the applicant, the declarant and the operator; (b)nature of the processing or use of the goods; (c)technical description of the goods and compensating or processed products and means of identifying them; (d)codes of economic conditions in accordance with Annex 70; (e)estimated rate of yield or method by which that rate is to be determined; (f)estimated period for discharge; (g)proposed office of discharge; (h)place of processing or use; (i)proposed transfer formalities; (j)in the case of oral customs declaration, the value and quantity of the goods. Where the document referred to in the second subparagraph is presented with an oral customs declaration for temporary importation, it shall be made out in duplicate and one copy shall be endorsed by the customs authorities and given to the declarant.

Section 3 Single authorisation

Article 500 1. Where a single authorisation is applied for, the prior agreement of the authorities concerned shall be necessary, in accordance with the procedure set out in paragraphs 2 and 3. 2. In the case of temporary importation, the application shall be submitted to the customs authorities designated for the place of first use, without prejudice to Article 580(2), second subparagraph. In other cases, it shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements and where at least part of the storage, processing or temporary export operations to be covered by the authorisation are conducted. Where the competent customs authorities cannot be determined under the first or second subparagraph, the application shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements. 3. These customs authorities designated in accordance with paragraph 2 shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days. The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within that period and no agreement is reached, the application shall be rejected to the extent to which objections were raised. 4. The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days. They shall send a copy of the agreed authorisation to all customs authorities concerned.

Article 501 1. Where the criteria and conditions for the granting of a single authorisation are generally agreed upon between two or more customs administrations, the said administrations may also agree to replace prior agreement in accordance with Article 500(1) and information to be supplied in accordance with Article 500(4), second subparagraph, by simple notification. 2. Notification shall always be sufficient where: (a)a single authorisation is renewed, subject to modifications of a minor nature, annulled or revoked; (b)the application for a single authorisation concerns temporary importation and is not to be made using the model in Annex 67. 3. No notification shall be needed where: (a)the only element involving different customs administrations is triangular traffic under inward or outward processing, without use of recapitulative information sheets; (b)ATA or CPD carnets are used; (c)the authorisation for temporary importation is granted by accepting an oral declaration or a declaration by any other act.

Section 4 Economic conditions

Article 502 1. Except where the economic conditions are deemed to be fulfilled pursuant to Chapters 3, 4 or 6, the authorisation shall not be granted without examination of the economic conditions by the customs authorities. 2. For the inward processing arrangements (Chapter 3), the examination shall establish the economic unviability of using Community sources taking account in particular of the following criteria, the details of which are laid down in Part B of Annex 70: (a)unavailability of Community-produced goods sharing the same quality and technical characteristics as the goods intended to be imported for the processing operations envisaged; (b)differences in price between Community-produced goods and those intended to be imported; (c)contractual obligations. 3. For the processing under customs control arrangements (Chapter 4), the examination shall establish whether the use of non-Community sources enables processing activities to be created or maintained in the Community. 4. For the outward processing arrangements (Chapter 6), the examination shall establish whether: (a)carrying out processing outside the Community is likely to cause serious disadvantages for Community processors; or (b)carrying out processing in the Community is economically unviable or is not feasible for technical reasons or due to contractual obligations.

Article 503 An examination of the economic conditions involving the Commission may take place: (a)if the customs authorities concerned wish to consult before or after issuing an authorisation; (b)if another customs administration objects to an authorisation issued; (c)on the initiative of the Commission.

Article 504 1. Where an examination in accordance with Article 503 is initiated, the case shall be sent to the Commission. It shall contain the results of the examination already undertaken. 2. The Commission shall send an acknowledgement of receipt or notify the customs authorities concerned when acting on its own initiative. It shall determine in consultation with them whether an examination of the economic conditions in the Committee is required. 3. Where the case is submitted to the Committee, the customs authorities shall inform the applicant, or holder, that such a procedure has been initiated and, if the handling of the application is not completed, that the time limits laid down in Article 506 have been suspended. 4. The Committee's conclusion shall be taken into account by the customs authorities concerned and by any other customs authorities dealing with similar authorisations or applications. This conclusion may include its publication in the C series of the Official Journal of the European Communities.

Section 5 The decision on authorisation

Article 505 The customs authorities competent to decide shall grant the authorisation as follows: (a)for an application under Article 497(1), using the model set out in Annex 67; (b)for an application under Article 497(3), by acceptance of the customs declaration; (c)for an application for renewal or modification, by any appropriate act.

Article 506 The applicant shall be informed of the decision to issue an authorisation, or the reasons why the application was rejected, within 30 days or 60 days in the case of the customs warehousing arrangements, of the date the application was lodged or the date any requested outstanding or additional information is received by the customs authorities. These periods shall not apply in the case of a single authorisation unless it is issued under Article 501.

Article 507 1. Without prejudice to Article 508, an authorisation shall take effect on the date of issue or at any later date given in the authorisation. In the case of a private warehouse, the customs authorities may exceptionally communicate their agreement to use the arrangements prior to the actual issuing of the authorisation. 2. No limit on the period of validity shall be fixed for authorisations for the customs warehousing arrangements. 3. For inward processing, processing under customs control and outward processing, the period of validity shall not exceed three years from the date the authorisation takes effect, except where there are duly justified good reasons. 4. By way of derogation from paragraph 3, for goods under inward processing covered by Annex 73, Part A, the period of validity shall not exceed six months. In the case of milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999OJ L 160, 26.6.1999, p. 48., the period of validity shall not exceed three months.

Article 508 1. Except for the customs warehousing arrangements, the customs authorities may issue a retroactive authorisation. Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect at the earliest on the date on which the application was submitted. 2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired. 3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and: (a)the application is not related to attempted deception or to obvious negligence; (b)the period of validity which would have been granted under Article 507 is not exceeded; (c)the applicant's accounts confirm that all the requirements of the arrangements can be deemed to be met and, where appropriate, the goods can be identified for the period involved, and such accounts allow the arrangements to be controlled; and (d)all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.

Section 6 Other provisions concerning the operation of the arrangements Subsection 1 General provisions

Article 509 1. Commercial policy measures provided for in Community acts shall be applicable on entry for the arrangements of non-Community goods only to the extent that they refer to the entry of goods into the customs territory of the Community. 2. Where compensating products other than those mentioned in Annex 75, obtained under the inward processing arrangements are released for free circulation, the commercial policy measures to be applied shall be those applicable to the release for free circulation of the import goods. 3. Where processed products, obtained under the arrangements for processing under customs control, are released for free circulation, the commercial policy measures applicable to those products shall be applied only where the import goods are subject to such measures. 4. Where Community acts provide for commercial policy measures on release for free circulation, such measures shall not apply to compensating products released for free circulation following outward processing: that have retained Community origin within the meaning of Articles 23 and 24 of the Code; involving repair, including the standard exchange system; following successive processing operations in accordance with Article 123 of the Code.

Article 510 Without prejudice to Article 161(5) of the Code, the supervising office may allow the customs declaration to be presented at a customs office other than those specified in the authorisation. The supervising office shall determine how it shall be informed.

Subsection 2 Transfers

Article 511 The authorisation shall specify whether and under which conditions the movement of goods or products placed under suspensive arrangements between different places or to the premises of another holder may take place without discharge of the arrangements (transfer), subject, in cases other than temporary importation, to the keeping of records. Transfer shall not be possible where the place of departure or arrival of the goods is a type B warehouse.

Article 512 1. Transfer between different places designated in the same authorisation may be undertaken without any customs formalities. 2. Transfer from the office of entry to the holder's or operator's facilities or place of use may be carried out under cover of the declaration for entry for the arrangements. 3. Transfer to the office of exit with a view to re-exportation may take place under cover of the arrangements. In this case, the arrangements shall not be discharged until the goods or products declared for re-exportation have actually left the customs territory of the Community.

Article 513 Transfer from one holder to another can only take place where the latter enters the transferred goods or products for the arrangements under an authorisation to use the local clearance procedure. Notification to the customs authorities and entry in the records of the goods or products referred to in Article 266 shall take place upon their arrival at the premises of the second holder. A supplementary declaration need not be required. In the case of temporary importation, the transfer from one holder to another may also take place where the latter enters the goods under the arrangements by means of a customs declaration in writing using the normal procedure. The formalities to be carried out are laid down in Annex 68. Upon receipt of the goods or products, the second holder shall be obliged to enter them for the arrangements.

Article 514 The transfer involving an increased risk as set out in Annex 44c shall be covered by a guarantee under conditions equivalent to those provided for in the transit procedure.

Subsection 3 Records

Article 515 The customs authorities shall require the holder, the operator or the designated warehousekeeper to keep records, except for temporary importation or where they do not deem it necessary. The customs authorities may approve existing accounts containing the relevant particulars as records. The supervising office may require an inventory to be made of all or some of the goods placed under the arrangements.

Article 516 The records referred to in Article 515 and, where they are required, under Article 581(2) for temporary imports shall contain the following information: (a)the information contained in the boxes of the minimum list laid down by Annex 37 for the declaration of entry for the arrangements; (b)particulars of the declarations by means of which the goods are assigned a customs-approved treatment or use discharging the arrangements; (c)the date and reference particulars of other customs documents and any other documents relating to entry and discharge; (d)the nature of the processing operations, types of handling or temporary use; (e)the rate of yield or its method of calculation where appropriate; (f)information enabling the goods to be monitored, including their location and particulars of any transfer; (g)commercial or technical descriptions necessary to identify the goods; (h)particulars enabling monitoring of the movements under the inward processing arrangements operating with equivalent goods. However, the customs authorities may waive the requirement for some of this information where this does not adversely affect the control or supervision of the arrangements for the goods to be stored, processed or used.

Subsection 4 Rate of yield and calculation formula

Article 517 1. Where relevant for the arrangements falling under Chapters 3, 4 and 6, a rate of yield or the method for determining a rate, including average rates, shall be established in the authorisation or at the time the goods are entered for the arrangements. Such rate is to be determined, as far as possible, on the basis of production or technical data or, where these are not available, data relating to operations of the same type. 2. In particular circumstances the customs authorities may establish the rate of yield after the goods have been entered for the arrangements, but not later than when they are assigned a new customs-approved treatment or use. 3. The standard rates of yield laid down for inward processing in Annex 69 shall apply to the operations mentioned therein.

Article 518 1. The proportion of import/temporary export goods incorporated in the compensating products shall be calculated in order: to determine the import duties to be charged; to determine the amount to be deducted when a customs debt is incurred; or to apply commercial policy measures. These calculations shall be made in accordance with the quantitative scale method, or the value scale method as appropriate, or any other method giving similar results. For the purposes of the calculations, compensating products shall include processed products or intermediate products. 2. The quantitative scale method shall be applicable where: (a)only one kind of compensating product is derived from the processing operations; in this case the quantity of import/temporary export goods deemed to be present in the quantity of compensating products for which a customs debt is incurred shall be proportional to the latter category of products as a percentage of the total quantity of compensating products; (b)several kinds of compensating product are derived from the processing operations and all elements of the import/temporary export goods are found in each of those compensating products; in this case the quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product for which a customs debt is incurred shall be proportional to: (i)the ratio between this specific kind of compensating product, irrespective of whether a customs debt is incurred, and the total quantity of all compensating products, and (ii)the ratio between the quantity of compensating products for which a customs debt is incurred and the total quantity of compensating products of the same kind. In deciding whether the conditions for applying the methods described in (a) or (b) are fulfilled, losses shall not be taken into account. Without prejudice to Article 862, losses means the proportion of import/temporary export goods destroyed and lost during the processing operation, in particular by evaporation, desiccation, venting as gas or leaching. In outward processing secondary compensating products that constitute waste, scrap, residues, offcuts and remainders shall be treated as losses. 3. The value scale method shall be applied where the quantitative scale method is not applicable. The quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product incurring a customs debt shall be proportional to: (a)the value of this specific kind of compensating product, irrespective of whether a customs debt is incurred, as a percentage of the total value of all the compensating products; and (b)the value of the compensating products for which a customs debt is incurred, as a percentage of the total value of compensating products of that kind. The value of each of the different compensating products to be used for applying the value scale shall be the recent ex-works price in the Community, or the recent selling price in the Community of identical or similar products, provided that these have not been influenced by the relationship between buyer and seller. 4. Where the value cannot be ascertained pursuant to paragraph 3, it shall be determined by any reasonable method.

Subsection 5 Compensatory interest

Article 519 1. Where a customs debt is incurred in respect of compensating products or import goods under inward processing or temporary importation, compensatory interest shall be due on the amount of import duties for the period involved. 2. The three-month money market interest rates published in the statistical annex of the Monthly Bulletin of the European Central Bank shall apply. The applicable rate shall be that applicable two months before the month in which the customs debt is incurred and for the Member State where the first operation or use as provided for by the authorisation took place or should have taken place. 3. Interest shall be applied on a monthly basis, starting on the first day of the month following the month in which the import goods for which a customs debt is incurred were first entered for the arrangements. The period shall close on the last day of the month in which the customs debt is incurred. Where inward processing (drawback system) is concerned and release for free circulation is requested under Article 128(4) of the Code, the period starts from the first day of the month following the month in which the import duties were repaid or remitted. 4. Paragraphs 1, 2 and 3 shall not apply to the following cases: (a)where the period to be taken into account is less than one month; (b)where the amount of compensatory interest applicable does not exceed EUR 20 per customs debt incurred; (c)where a customs debt is incurred in order to allow the application of preferential tariff treatment under an agreement between the Community and a third country on imports into that country; (d)where waste and scrap resulting from destruction is released for free circulation; (e)where the secondary compensating products referred to in Annex 75 are released for free circulation, provided they are in proportion to exported quantities of main compensating products; (f)where a customs debt is incurred as a result of an application for release for free circulation under Article 128(4) of the Code, as long as the import duties payable on the products in question have not yet actually been repaid or remitted; (g)where the holder requests release for free circulation and submits proof that particular circumstances not arising from any negligence or deception on his part make it impossible or uneconomic to carry out the re-export operation under the conditions he had anticipated and duly substantiated when applying for the authorisation; (h)where a customs debt is incurred and to the extent a security is provided by a cash deposit in relation to this debt; (i)where a customs debt is incurred in accordance with Article 201(1)(b) of the Code or is due to the release for free circulation of goods which were entered for the temporary importation arrangements under Articles 556 to 561, 563, 565, 568, 573(b) and 576 of this Regulation. 5. In the case of inward processing operations in which the number of import goods and/or compensating products makes it uneconomic to apply the provisions of paragraphs 2 and 3, the customs authorities, at the request of the person concerned, may allow simplified methods giving similar results to be used for the calculation of compensatory interest.

Subsection 6 Discharge

Article 520 1. Where import or temporary export goods have been entered under two or more declarations for the arrangements by virtue of one authorisation: in the case of a suspensive arrangement, the assignment of goods or products to a new customs-approved treatment or use shall be considered to discharge the arrangements for the import goods in question entered under the earliest of the declarations; in the case of inward processing (drawback system) or outward processing, the compensating products shall be considered to have been obtained from the import or temporary export goods in question respectively, entered under the earliest of the declarations. Application of the first subparagraph shall not lead to unjustified import duty advantages. The holder may request the discharge to be made in relation to the specific import or temporary export goods. 2. Where the goods under the arrangements are placed together with other goods and there is total destruction or irretrievable loss, the customs authorities may accept evidence produced by the holder indicating the actual quantity of goods under the arrangements which was destroyed or lost. Where it is not possible for the holder to produce such evidence, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of that type under the arrangements at the time when the destruction or loss occurred.

Article 521 1. At the latest upon expiry of the period for discharge, irrespective of whether aggregation in accordance with Article 118(2), second subparagraph, of the Code is used or not: in the case of inward processing (suspension system) or processing under customs control, the bill of discharge shall be supplied to the supervising office within 30 days; in the case of inward processing (drawback system), the claim for repayment or remission of import duties must be lodged with the supervising office within six months. Where special circumstances so warrant, the customs authorities may extend the period even if it has expired. 2. The bill or the claim shall contain the following particulars, unless otherwise determined by the supervising office: (a)reference particulars of the authorisation; (b)the quantity of each type of import goods in respect of which discharge, repayment or remission is claimed or the import goods entered for the arrangements under the triangular traffic system; (c)the CN code of the import goods; (d)the rate of import duties to which the import goods are liable and, where applicable, their customs value; (e)the particulars of the declarations entering the import goods under the arrangements; (f)the type and quantity of the compensating or processed products or the goods in unaltered state and the customs-approved treatment or use to which they have been assigned, including particulars of the corresponding declarations, other customs documents or any other document relating to discharge and periods for discharge; (g)the value of the compensating or processed products if the value scale method is used for the purpose of discharge; (h)the rate of yield; (i)the amount of import duties to be paid or to be repaid or remitted and where applicable any compensatory interest to be paid. Where this amount refers to the application of Article 546, it shall be specified; (j)in the case of processing under customs control, the CN code of the processed products and elements necessary to determine the customs value. 3. The supervising office may make out the bill of discharge.

Section 7 Administrative cooperation

Article 522 The customs authorities shall communicate to the Commission in the cases, within the time-limit and in the format set out in Annex 70 the following information: (a)with regard to inward processing and processing under customs control: (i)authorisations issued; (ii)applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled; (b)with regard to outward processing: (i)authorisations issued in accordance with Article 147(2) of the Code; (ii)applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled. The Commission shall make these particulars available to the customs administrations.

Article 523 In order to make pertinent information available to other customs offices involved in the application of the arrangements, the following information sheets provided for in Annex 71 may be issued at the request of the person concerned or on the initiative of the customs authorities, unless the customs authorities agree other means of exchange of information: (a)for customs warehousing, the information INF8, in order to communicate the elements for assessment of the customs debt applicable to the goods before usual forms of handling have taken place; (b)for inward processing: (i)the information sheet INF1, for the communication of information on duty amounts, compensatory interest, security and commercial policy measures, (ii)the information sheet INF9, for the communication of information on compensating products to be assigned another customs approved treatment or use in triangular traffic, (iii)the information sheet INF5, for the communication to obtain duty relief for import goods, of information on prior exportation in triangular traffic, (iv)the information sheet INF7, for the communication of information permitting repayment or remission of duties under the drawback system; (c)for temporary importation, the information sheet INF6 in order to communicate the elements for assessment of the customs debt or of amounts of duties already levied for goods moved; (d)for outward processing, the information sheet INF2 in order to communicate information on temporary export goods in triangular traffic, in order to obtain partial or total relief for compensating products.

CHAPTER 2 Customs warehousing Section 1 General provisions

Article 524 For the purposes of this Chapter concerning agricultural products, "prefinanced goods" means Community goods intended for export in the unaltered state which are the subject of the payment of an amount equal to an export refund before the goods are exported, where such payment is provided for in Council Regulation (EEC) No 565/80OJ L 62, 7.3.1980, p. 5..

Article 525 1. Where a customs warehouse is public, the following classification shall apply: (a)type A, if the responsibility lies with the warehousekeeper; (b)type B, if the responsibility lies with the depositor; (c)type F, if the warehouse is operated by the customs authorities. 2. Where a customs warehouse is private and responsibility lies with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classification shall apply: (a)type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements; (b)type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse; (c)type C, where neither of the special situations under points (a) and (b) applies. 3. An authorisation for a type E warehouse may provide for the procedures laid down for type D to be applied.

Section 2 Additional conditions concerning the granting of the authorisation

Article 526 1. When granting the authorisation the customs authorities shall define the premises or any other location approved as a customs warehouse of type A, B, C or D. They may also approve temporary storage facilities as such types of warehouse or operate them as a type F warehouse. 2. A location may not be approved as more than one customs warehouse at the same time. 3. Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations may specify that they may only be stored in premises specially equipped to receive them. 4. Type A, C, D and E warehouses may be approved as victualling warehouses within the meaning of Article 40 of Commission Regulation (EC) No 800/99OJ L 102, 17.4.1999, p. 11.. 5. Single authorisations may be granted only for private customs warehouses.

Article 527 1. Authorisations may be granted only if any intended usual forms of handling, inward processing or processing under customs control of the goods do not predominate over the storage of the goods. 2. Authorisations shall not be granted if the premises of customs warehouses or the storage facilities are used for the purpose of retail sale. An authorisation may, however, be granted, where goods are retailed with relief from import duties: (a)to travellers in traffic to third countries; (b)under diplomatic or consular arrangements; (c)to members of international organisations or to NATO forces. 3. For the purposes of the second indent of Article 86 of the Code, when examining whether the administrative costs of customs warehousing arrangements are disproportionate to the economic needs involved, customs authorities shall take account, inter alia, of the type of warehouse and the procedure which may be applied therein.

Section 3 Stock records

Article 528 1. In warehouses of type A, C, D and E, the person designated to keep the stock records shall be the warehousekeeper. 2. In warehouses of type F, the operating customs office shall keep the customs records in place of stock records. 3. In type B warehouses, in place of stock records, the supervising office shall keep the declarations of entry for the arrangements.

Article 529 1. The stock records shall at all times show the current stock of goods which are still under the customs warehousing arrangements. At the times laid down by the customs authorities, the warehousekeeper shall lodge a list of the said stock at the supervising office. 2. Where Article 112(2) of the Code applies, the customs value of the goods before carrying out usual forms of handling shall appear in the stock records. 3. Information on the temporary removal of goods and on goods in common storage in accordance with Article 534(2) shall appear in the stock records.

Article 530 1. Where goods are entered for the type E warehouse arrangements, the entry in the stock records shall take place when they arrive at the holder's storage facilities. 2. Where the customs warehouse also serves as a temporary storage facility, the entry in the stock records shall take place at the time the declaration for the arrangements is accepted. 3. Entry in the stock records relating to discharge of the arrangements shall take place at the latest when the goods leave the customs warehouse or the holder's storage facilities.

Section 4 Other provisions concerning the operation of the arrangements

Article 531 Non-Community goods may undergo the usual forms of handling listed in Annex 72.

Article 532 Goods may be temporarily removed for a period not exceeding three months. Where circumstances so warrant, this period may be extended.

Article 533 Applications for permission to carry out usual forms of handling or to remove goods temporarily from the customs warehouse shall be made in writing on a case by case basis to the supervising office. They must contain all particulars necessary to apply the arrangements. Such permission may be granted as part of an authorisation to operate the warehousing arrangements. In this case the supervising office, in the manner it shall determine, shall be notified that such handling is to be carried out or the goods are to be temporarily removed.

Article 534 1. Where Community goods are stored on the premises of a customs warehouse or the storage facilities used for goods under the warehousing arrangements, specific methods of identifying such goods may be laid down with a view, in particular, to distinguishing them from goods entered for the customs warehousing arrangements. 2. The customs authorities may permit common storage where it is impossible to identify at all times the customs status of each type of goods. Prefinanced goods shall be excluded from such permission. Goods in common storage shall share the same eight-digit CN-code, the same commercial quality and the same technical characteristics. 3. For the purpose of being declared for a customs-approved treatment or use the goods in common storage, as well as, in particular circumstances, identifiable goods which fulfill the conditions of the second subparagraph of paragraph 2, may be deemed to be either Community goods or non-Community goods. Application of the first subparagraph shall, however, not result in a given customs status being assigned to a quantity of goods greater than the quantity actually having that status which is stored at the customs warehouse or the storage facilities when the goods declared for a customs-approved treatment or use are removed.

Article 535 1. Where operations of inward processing or processing under customs control are carried out on the premises of customs warehouses or in storage facilities, the provisions of Article 534 shall apply, mutatis mutandis, to the goods under these arrangements. Where, however, these operations concern inward processing without equivalence or processing under customs control, the provisions of Article 534 on common storage shall not apply with regard to Community goods. 2. Entries in the records shall allow the customs authorities to monitor the precise situation of all goods or products under the arrangements at any time.

CHAPTER 3 Inward processing Section 1 General provision

Article 536 For the purposes of this Chapter: (a)"Prior exportation" means the system whereby compensating products obtained from equivalent goods are to be exported before the import goods are entered for the arrangements using the suspension system; (b)"Job processing" means any processing of import goods directly or indirectly placed at the disposal of the holder which is carried out according to specifications on behalf of a principal established in a third country, generally against payment of processing costs alone.

Section 2 Additional conditions concerning the granting of the authorisation

Article 537 An authorisation shall be granted only where the applicant has the intention of re-exporting or exporting main compensating products.

Article 538 An authorisation may also be granted for the goods referred to in the fourth indent of Article 114(2)(c) of the Code, with the exception of: (a)fuels and energy sources other than those needed for the testing of compensating products or for the detection of faults in import goods needing repair; (b)lubricants other than those needed for the testing, adjustment or withdrawal of compensating products; (c)equipment and tools.

Article 539 1. The economic conditions shall be deemed to be fulfilled except where the application concerns import goods mentioned in Annex 73. 2. However, the conditions shall also be deemed to be fulfilled where an application concerns import goods mentioned in Annex 73, provided that: (a)the application concerns: (i)operations involving goods of a non-commercial nature, (ii)a job processing contract, (iii)the processing of compensating products already obtained by processing under a previous authorisation the granting of which was subject to an examination of the economic conditions, (iv)usual forms of handling referred to in Article 531, (v)repair, (vi)the processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes 19021100 and 190219; or (b)the aggregate value of the import goods per applicant and per calendar year for each eight-digit CN code does not exceed 150000 EUR; or (c)in accordance with Article 11 of Council Regulation (EC) No 3448/93OJ L 318, 20.12.1993, p. 18., import goods referred to under Part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry of those goods for the arrangements, in the limits of a quantity determined on the basis of a supply balance.

Article 540 The authorisation shall specify the means and methods of identifying the import goods in the compensating products and lay down the conditions for the proper conduct of operations using equivalent goods. Such methods of identification or conditions may include examination of the records.

Section 3 Provisions concerning the operation of arrangements

Article 541 1. The authorisation shall specify whether and under which conditions equivalent goods referred to in Article 114(2)(e) of the Code and sharing the same eight-digit CN code, the same commercial quality and the same technical characteristics as the import goods may be used for the processing operations. 2. Equivalent goods may be allowed to be at a more advanced stage of manufacture than the import goods where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder or in the undertaking where the operation is being carried out on his behalf, save in exceptional cases. 3. Special provisions, set out in Annex 74, shall apply in respect of the goods referred to in that Annex.

Article 542 1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired. 2. Where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. However, the customs authorities may require that such goods be assigned a new permitted customs-approved treatment or use within the period which they shall set. 3. Irrespective of whether or not aggregation is used or paragraph 2 is applied, the period for discharge for the following compensating products or goods in the unaltered state shall not exceed: (a)four months in the case of milk and milk products referred to in Article 1 of Regulation (EC) No 1255/1999; (b)two months in the case of slaughter without fattening of animals referred to in Chapter 1 of the CN; (c)three months in the case of fattening (including slaughter where relevant) of animals which fall under CN codes 0104 and 0105; (d)six months in the case of fattening (including slaughter where relevant) of other animals referred to in Chapter 1 of the CN; (e)six months in the case of processing of meat; (f)six months in the case of processing of other agricultural products of a kind eligible for advance payment of export refunds referred to in Article 1 of Regulation (EEC) No 565/80, and processed into products or goods referred to in Article 2(b) or (c) of the same Regulation. Where successive processing operations are carried out or where exceptional circumstances so warrant, the periods may be extended on request, the total period not exceeding twelve months.

Article 543 1. In the case of prior exportation the authorisation shall specify the period within which the non-Community goods must be declared for the arrangements, taking account of the time required for procurement and transport to the Community. 2. The period referred to in paragraph 1 shall not exceed: (a)three months for goods subject to a common market organisation; (b)six months for all other goods. The period of six months may, however, be extended where the holder submits a reasoned request, provided that the total period does not exceed twelve months. Where the circumstances so warrant the extension may be allowed even after the original period has expired.

Article 544 For the purposes of discharging the arrangements or the claim for repayment of import duties, the following shall be regarded as re-exportation or exportation: (a)the delivery of compensating products to persons who are eligible for relief from import duties pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of 24 April 1963 on Consular Relations or other consular conventions, or the New York Convention of 16 December 1969 on Special Missions; (b)the delivery of compensating products to the armed forces of other countries stationed in the territory of a Member State, where that Member State grants special relief from import duties in accordance with Article 136 of Regulation (EEC) No 918/83; (c)the delivery of civil aircraft; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of civil aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (d)the delivery of spacecraft and related equipment; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of satellites, their launch vehicules and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (e)disposal in accordance with the relevant provisions of secondary compensating products whose destruction under customs supervision is prohibited on environmental grounds; for these purposes, the holder shall prove that discharge of the arrangements in accordance with the normal rules is either impossible or uneconomic.

Section 4 Provisions concerning the operation of the suspension system

Article 545 1. Use of equivalent goods for processing operations in accordance with Article 115 of the Code shall not be subject to the formalities for entry of goods for the arrangements. 2. The equivalent goods and compensating products made therefrom shall become non-Community goods and the import goods Community goods at the time of acceptance of the declaration discharging the arrangements. However, where import goods are put on the market before the arrangements are discharged, they shall change their status at the time they are put on the market. In exceptional cases, where the equivalent goods are expected not to be present at that time, the customs authorities may allow, at the request of the holder, the equivalent goods to be present at a later time, to be determined by them and within a reasonable time. 3. In case of prior exportation: compensating products shall become non-Community goods on acceptance of the export declaration on condition that the goods to be imported are entered for the arrangements; import goods shall become Community goods at the time of their entry for the arrangements.

Article 546 The authorisation shall specify whether compensating products or goods in the unaltered state may be released for free circulation without customs declaration, without prejudice to prohibitive or restrictive measures. In this case they shall be considered to have been released for free circulation, if they have not been assigned a customs-approved treatment or use on expiry of the period for discharge. For the purposes of the first subparagraph of Article 218(1) of the Code, the declaration for release for free circulation shall be considered to have been lodged and accepted and release granted at the time of presentation of the bill of discharge. The products or goods shall become Community goods when they are put on the market.

Article 547 In case of release for free circulation of compensating products, boxes 15, 16, 34, 41 and 42 of the declaration shall refer to the import goods. Alternatively, relevant information may also be supplied by information sheet INF1 or any other document accompanying the declaration.

Article 547a The import duties to be charged under Article 121(1) of the Code on import goods eligible, at the time when the declaration of entry for the arrangements was accepted, for favourable tariff treatment by reason of their end-use shall be calculated at the rate corresponding to such end-use. This shall be allowed only if an authorisation for such end-use could have been granted and if the conditions attaching to the granting of favourable tariff treatment would have been fulfilled.

Article 548 1. The list of compensating products subject to the import duties appropriate to them in accordance with the first indent of Article 122(a) of the Code is in Annex 75. 2. Where compensating products other than those mentioned on the list referred to in paragraph 1 are destroyed, they shall be treated as if they were re-exported.

Article 549 1. Where the compensating products or goods in the unaltered state are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799 enabling the arrangements to be discharged, the documents or records used for the said customs-approved treatment or use or any documents replacing them, shall contain one of the following indications: Mercancías PA/S, AF/S-varer, AV/S-Waren, Εμπορεύματα ET/A, IP/S goods, Marchandises PA/S, Merci PA/S, AV/S-goederen, Mercadorias AA/S, SJ/S-tavaroita, AF/S-varor, Zboží AZS/P, ST/P kaup, IP/ATL preces, LP/S prekės, AF/F áruk, Oġġetti PI/S, Towary UCz/Z, AO/O blago, AZS/PS tovar, Стоки АУ/ОП, Mărfuri PA/S. 2. Where import goods entered for the arrangements are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, either in the unaltered state or in the form of compensating products, are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, the indication referred to in paragraph 1 shall be supplemented by one of the following: Política comercial, Handelspolitik, Handelspolitik, Εμπορική πολιτική, Commercial policy, Politique commerciale, Politica commerciale, Handelspolitiek, Politica comercial, Kauppapolitiikka, Handelspolitik, Obchodní politika, Kaubanduspoliitika, Tirdzniecības politika, Prekybos politika, Kereskedelempolitika, Politika kummerċjali, Polityka handlowa, Trgovinska politika, Obchodná politika, Търговска политика, Politică comercială.

Section 5 Provision concerning the operation of the drawback system

Article 550 Where goods under the drawback system are assigned a customs-approved treatment or use referred to in Article 549(1), the indications required for that provision shall be the following: Mercancías PA/R, AF/T-varer, AV/R-Waren, Εμπορεύματα ET/E, IP/D goods, Marchandises PA/R, Merci PA/R, AV/T-goederen, Mercadorias AA/D, SJ/T-tavaroita, AF/R-varor, Zboží AZS/N, ST/T kaup, IP/ATM preces, LP/D prekės, AF/V áruk, Oġġetti PI/SR, Towary UCz/Zw, AO/P blago, AZS/SV tovar, Стоки АУ/В, Mărfuri PA/R.

CHAPTER 4 Processing under customs control

Article 551 1. The arrangements for processing under customs control shall apply for goods the processing of which leads to products which are subject to a lower amount of import duties than that applicable to the import goods. The arrangements shall also apply for goods which have to undergo operations to ensure their compliance with technical requirements for their release for free circulation. 2. Article 542(1) and (2) shall apply mutatis mutandis. 3. For the purposes of determining the customs value of processed products declared for free circulation, the declarant may choose any of the methods referred to in Article 30(2) (a), (b) or (c) of the Code or the customs value of the import goods plus the processing costs.Processing costs means all costs incurred in making the processed products, including overheads and the value of any Community goods used.

Article 552 1. For the types of goods and operations mentioned in Annex 76, Part A, the economic conditions shall be deemed to be fulfilled. For other types of goods and operations examination of the economic conditions shall take place. 2. For the types of goods and operations mentioned in Annex 76, Part B and not covered by Part A, the examination of the economic conditions shall take place in the Committee. Article 504(3) and (4) shall apply.

CHAPTER 5 Temporary importation Section 1 General provisions

Article 553 1. Animals, unless of negligible commercial value, born of animals placed under the arrangements are considered to be non-Community goods and placed themselves under those arrangements. 2. The customs authorities shall ensure that the total period for which the goods remain under the arrangements for the same purpose and under the responsibility of the same holder does not exceed 24 months, even where the arrangements were discharged by entry for another suspensive arrangement and subsequently entered again for temporary importation. However, at the holder's request, they may extend this period for the time during which the goods are not used, in accordance with the conditions laid down by them. 3. For the purposes of Article 140(3) of the Code, exceptional circumstances means any event as a result of which the goods must be used for a further period in order to fulfil the purpose of the temporary importation operation. 4. Goods placed under the arrangements must remain in the same state. Repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the arrangements are admissible.

Article 554 Temporary importation with total relief from import duties (hereinafter: "total relief from import duties") shall only be granted in accordance with Articles 555 to 578. Temporary importation with partial relief from import duties shall not be granted for consumable goods.

Section 2 Conditions for total relief from import duties Subsection 1 Means of transport

Article 555 1. For the purposes of this subsection: (a)"commercial use" means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration; (b)"private use" means the use other than commercial of a means of transport; (c)"internal traffic" means the carriage of persons or goods picked up or loaded in the customs territory of the Community for setting down or unloading at a place within that territory. 2. Means of transport include normal spare parts, accessories and equipment accompanying them.

Article 556 Total relief from import duties shall be granted for pallets. The arrangements shall also be discharged when pallets of the same type and substantially the same value are exported or re-exported.

Article 557 1. Total relief from import duties shall be granted for containers where they have been durably marked in an appropriate and clearly visible place with the following information: (a)the identity of the owner or operator shown by either his full name or an established identification, symbols such as emblems or flags being excluded; (b)with the exception of swap bodies used for combined rail-road transport, the identification marks and numbers of the container, given by the owner or operator; its tare weight, including all its permanently fixed equipment; (c)with the exception of containers used for transport by air, the country to which the container belongs, shown either in full or by means of the ISO alpha-2 country code provided for in International Standards ISO 3166 or 6346 or by the distinguishing initials used to indicate the country of registration of motor vehicles in international road traffic, or in numbers, in the case of swap bodies used for combined rail-road transport. Where the application for authorisation is made in accordance with the first subparagraph of Article 497(3)(c), the containers shall be monitored by a person represented in the customs territory of the Community being able to communicate at all times their location and particulars of entry and discharge. 2. Containers may be used in internal traffic before being re-exported. However, they may be used only once during each stay in a Member State, for transporting goods loaded and intended to be unloaded within the territory of the same Member State, where the containers would otherwise have to make a journey unloaded within that territory. 3. Under the conditions of the Convention of Geneva of 21 January 1994 on Customs Treatment of Pool Containers used in International Transport, as approved by Council Decision 95/137/ECOJ L 91, 22.4.1995, p. 45., the customs authorities shall permit the arrangements to be discharged where containers of the same type or the same value are exported or re-exported.

Article 558 1. Total relief from import duties shall be granted for means of road, rail, air, sea and inland waterway transport where they: (a)are registered outside the customs territory of the Community in the name of a person established outside that territory; however, if the means of transport are not registered, the above condition may be deemed to be met where they are owned by a person established outside the customs territory of the Community; (b)are used by a person established outside that territory, without prejudice to Articles 559, 560 and 561; and (c)in the case of commercial use and with the exception of means of rail transport, are used exclusively for transport which begins or ends outside the customs territory of the Community; however, they may be used in internal traffic where the provisions in force in the field of transport, in particular those concerning admission and operations, so provide. 2. Where the means of transport referred to in paragraph 1 are rehired by a professional hire service established in the customs territory of the Community to a person established outside that territory, they must be re-exported within eight days of entry into force of the contract.

Article 559 Persons established in the customs territory of the Community shall benefit from total relief from import duties where: (a)means of rail transport are put at the disposal of such persons under an agreement whereby each network may use the rolling stock of the other networks as its own; (b)a trailer is coupled to a means of road transport registered in the customs territory of the Community; (c)means of transport are used in connection with an emergency situation and their use does not exceed five days; or (d)means of transport are used by a professional hire firm for the purpose of re-exportation within a period not exceeding five days.

Article 560 1. Natural persons established in the customs territory of the Community shall benefit from total relief from import duties where they privately use means of transport occasionally, on the instructions of the registration holder, this holder being in the customs territory at the time of use. Such persons shall also benefit from total relief, for the private use of means of transport hired under a written contract, occasionally: (a)to return to their place of residence in the Community; (b)to leave the Community; or (c)where this is permitted on a general level by the customs administrations concerned. 2. The means of transport shall be re-exported or returned to the hire service established in the customs territory of the Community within: (a)five days of the entry into force of the contract in the case mentioned in paragraph 1(a); (b)eight days of the entry into force of the contract in the case mentioned in paragraph 1(c). The means of transport shall be re-exported within two days of the entry into force of the contract in the case mentioned under paragraph 1(b).

Article 561 1. Total relief from import duties shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Community, with a view to re-exportation in the name of one of the following persons: (a)in the name of a person established outside that territory; (b)in the name of a natural person established inside that territory where the person concerned is preparing to transfer normal residence to a place outside that territory. In the case referred to in point (b), the means of transport must be exported within three months of the date of registration. 2. Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person established in the customs territory of the Community and employed by the owner of the means of transport established outside that territory or otherwise authorised by the owner. Private use must have been provided for in the contract of employment. Customs authorities may restrict the temporary importation of means of transport under this provision in the case of systematic use. 3. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Community.

Article 562 Without prejudice to other special provisions, the periods for discharge are the following: (a)for means of rail transport: 12 months; (b)for commercially used means of transport other than rail transport: the time required for carrying out the transport operations; (c)for means of road transport privately used: by students: the period the student stays in the customs territory of the Community for the sole purpose of pursuing their studies; by persons fulfilling assignments of a specified duration: the period this person stays in the customs territory of the Community for the sole purpose of fulfilling their assignment; in other cases, including saddle or draught animals and the vehicles drawn by them: six months; (d)for privately used means of air transport: six months; (e)for privately used means of sea and inland waterway transport: 18 months.

Subsection 2 Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers

Article 563 Total relief from import duties shall be granted where personal effects reasonably required for the journey and goods for sports purposes are imported by a traveller as defined in Article 236(A)(1).

Article 564 Total relief from import duties shall be granted for welfare materials for seafarers in the following cases: (a)where they are used on a vessel engaged in international maritime traffic; (b)where they are unloaded from such a vessel and temporarily used ashore by the crew; (c)where they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.

Subsection 3 Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones

Article 565 Total relief from import duties shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Community and intended for state bodies or bodies approved by the competent authorities.

Article 566 Total relief from import duties shall be granted where medical, surgical and laboratory equipment is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes.

Article 567 Total relief from import duties shall be granted for animals owned by a person established outside the customs territory of the Community. It shall be granted for the following goods intended for activities in keeping with the particularities of the frontier zone as defined by the provisions in force: (a)equipment owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone; (b)goods used for the building, repair or maintenance of infrastructure in such a frontier zone under the responsibility of public authorities.

Subsection 4 Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment

Article 568 Total relief from import duties shall be granted for goods: (a)carrying sound, image or data processing information for the purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; or (b)exclusively used for publicity purposes.

Article 569 1. Total relief from import duties shall be granted where professional equipment is: (a)owned by a person established outside the customs territory of the Community; (b)imported either by a person established outside the customs territory of the Community or by an employee of the owner, the employee may be established in the customs territory of the Community; and (c)used by the importer or under their supervision, except in cases of audiovisual co-productions. 2. Total relief shall not be granted where equipment is to be used for the industrial manufacture or packaging of goods or, except in the case of hand tools, for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects.

Article 570 Total relief from import duties shall be granted where pedagogic material and scientific equipment are: (a)owned by a person established outside the customs territory of the Community; (b)imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility; (c)imported in reasonable numbers, having regard to the purpose of the importation; and (d)not used for purely commercial purposes.

Subsection 5 Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production

Article 571 Total relief from import duties shall be granted where packings: (a)if imported filled, are intended for re-exportation whether empty or filled; (b)if imported empty, are intended for re-exportation filled. Packings are not to be used in internal traffic, except with a view to the export of goods. In the case of packings imported filled, this shall apply only from the time that they are emptied of their contents.

Article 572 1. Total relief from import duties shall be granted where moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles are: (a)owned by a person established outside the customs territory of the Community; and (b)used in manufacturing by a person established in the customs territory of the Community and at least 75 % of the production resulting from their use is exported. 2. Total relief from import duties shall be granted for special tools and instruments where the goods are: (a)owned by a person established outside the customs territory of the Community; and (b)made available free of charge to a person established in the customs territory of the Community for the manufacture of goods which are to be exported in their entirety.

Article 573 Total relief from import duties shall be granted for the following goods: (a)goods subjected to tests, experiments or demonstrations; (b)goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to those tests; (c)goods used to carry out tests, experiments or demonstrations without financial gain. For the goods referred to in point (b), the period for discharge is six months.

Article 574 Total relief from import duties shall be granted where samples are imported in reasonable quantities and solely used for being shown or demonstrated in the customs territory of the Community.

Article 575 Total relief from import duties shall be granted where replacement means of production are temporarily made available to a customer by a supplier or repairer, pending the delivery or repair of similar goods. The period for discharge is six months.

Subsection 6 Goods for events or for sale

Article 576 1. Total relief from import duties shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the arrangements. In exceptional cases, the competent customs authorities may authorise the arrangements for other events. 2. Total relief from import duties shall be granted for goods for approval where they cannot be imported as samples and the consignor for his part wishes to sell the goods and the consignee may decide to purchase them after inspection. The period for discharge is two months. 3. Total relief from import duties shall be granted for the following: (a)works of art, collectors' items and antiques as defined in "Annex I" of Directive 77/388/EEC, imported for the purposes of exhibition, with a view to possible sale; (b)goods other than newly manufactured ones imported with a view to their sale by auction.

Subsection 7 Spare parts, accessories and equipment; other goods

Article 577 Total relief from import duties shall be granted where spare parts, accessories and equipment are used for repair and maintenance, including overhaul, adjustments and preservation of goods entered for the arrangements.

Article 578 Total relief from import duties may be granted where goods other than those listed in Articles 556 to 577 or not complying with the conditions of these Articles, are imported: (a)occasionally and for a period not exceeding three months; or (b)in particular situations having no economic effect.

Section 3 Provisions concerning the operation of the arrangements

Article 579 Where personal effects, goods imported for sports purposes or means of transport are declared orally or by any other act for entry of the arrangements, customs authorities may require a written declaration when a high amount of import duties is at stake or a serious risk of non-compliance with obligations of the arrangements exists.

Article 580 1. Declarations for entry for the arrangements using ATA/CPD carnets shall be accepted if they are issued in a participating country and endorsed and guaranteed by an association forming part of an international guarantee chain. Unless otherwise provided for by bilateral or multilateral agreements, "participating country" means a contracting party to the ATA Convention, or to the Istanbul Convention having accepted the Customs Cooperation Council recommendations of 25 June 1992 concerning acceptance of the ATA Carnet and the CPD Carnet for the temporary admission procedure. 2. Paragraph 1 shall apply only if the ATA/CPD carnets: (a)relate to goods and uses covered by those Conventions or agreements; (b)are certified by the customs authorities in the appropriate section of the cover page; and (c)are valid throughout the customs territory of the Community. The ATA/CPD carnet shall be presented at the office of entry into the customs territory of the Community, except where this office is unable to check the fulfilment of the conditions for the procedure. 3. Articles 457c, 457d and 458 to 461 apply mutatis mutandis for goods placed under the arrangements and covered by ATA carnets.

Article 581 1. Without prejudice to the special guarantee systems for ATA/CPD carnets, entry for the arrangements by written declaration shall be subject to the provision of security, except in the cases referred to in Annex 77. 2. In order to facilitate control of the arrangements, the customs authorities may require records to be kept.

Article 582 1. Where goods placed under the arrangements in accordance with Article 576 are discharged by their entry for free circulation, the amount of the debt shall be determined on the basis of the elements of assessment appropriate to these goods at the moment of acceptance of the declaration for free circulation. Where goods placed under the arrangements in accordance with Article 576 are put on the market, they shall be considered as presented to customs when they are declared for release for free circulation before the end of the period for discharge. 2. For the purposes of discharging the arrangements in respect of goods referred to in Article 576(1), their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-exportation, provided their quantity corresponds to the nature of the event, the number of visitors and the extent of the holder's participation therein. The first subparagraph shall not apply to alcoholic beverages, tobacco goods or fuels.

Article 583 Where the goods placed under the arrangements are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, enabling temporary importation to be discharged, the documents other than ATA/CPD carnets or records used for the said customs-approved treatment or use or any document replacing them shall contain one of the following indications: Mercancías IT, MI-varer, VV-Waren, Εμπορεύματα ΠΕ, ΤA goods, Marchandises ΑΤ, Merci ΑΤ, TI-goederen, Mercadorias IT, VM-tavaroita, TI-varor, Zboží DP, AI kaup, PI preces, LĮ prekės, IB áruk, Oġġetti TA, Towary OCz, ZU blago, DP tovar, Стоки от ВВ, Mărfuri AT.

Article 584 For means of rail transport used jointly under an agreement, the arrangements shall also be discharged when means of rail transport of the same type or the same value as those which were put at the disposal of a person established in the customs territory of the Community are exported or re-exported.

CHAPTER 6 Outward processing Section 1 Additional conditions concerning the granting of the authorisation

Article 585 1. Except where indications to the contrary exist, the essential interests of Community processors shall be deemed not to be seriously harmed. 2. Where an application for authorisation is made by a person who exports the temporary export goods without arranging for the processing operations, the customs authorities shall conduct a prior examination of the conditions set out in Article 147(2) of the Code on the basis of supporting documents. Articles 503 and 504 shall apply mutatis mutandis.

Article 586 1. The authorisation shall specify the means and methods to establish that the compensating products have resulted from processing of the temporary export goods or to verify that the conditions for using the standard exchange system are met. Such means and methods may include the use of the information document set out in Annex 104 and the examination of the records. 2. Where the nature of the processing operations does not allow it to be established that the compensating products have resulted from the temporary export goods, the authorisation may nevertheless be granted in duly justified cases, provided the applicant can offer sufficient guarantees that the goods used in the processing operations share the same eight-digit CN code, the same commercial quality and the same technical characteristics as the temporary export goods. The authorisation shall lay down the conditions for using the arrangements.

Article 587 Where the arrangements are requested for repair, the temporary export goods must be capable of being repaired and the arrangements shall not be used to improve the technical performance of the goods.

Section 2 Provisions concerning the operation of the arrangements

Article 588 1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired. 2. Article 157(2) of the Code applies, even after the original period has expired.

Article 589 1. The declaration entering the temporary export goods for the arrangements shall be made in accordance with the provisions laid down for exportation. 2. In the case of prior importation, the documents accompanying the declaration for free circulation shall include a copy of the authorisation unless such authorisation is applied for in accordance with Article 497(3)(d). Article 220(3) applies mutatis mutandis.

Section 3 Provisions concerning the calculation of the duty relief

Article 590 1. For the calculation of the amount to be deducted, no account shall be taken of anti-dumping duties and countervailing duties. Secondary compensating products that constitute waste scrap, residues, offcuts and remainders shall be deemed to be included. 2. In determining the value of the temporary export goods in accordance with one of the methods referred to in the second subparagraph of Article 151(2) of the Code, the loading, transport, and insurance costs for the temporary export goods to the place where the processing operation or the last such operation took place shall not be included in: (a)the value of the temporary export goods which is taken into account when determining the customs value of the compensating products in accordance with Article 32(1)(b)(i) of the Code; or (b)the processing costs, where the value of the temporary export goods cannot be determined in accordance with Article 32(1)(b)(i) of the Code. The loading, transport and insurance costs for the compensating products from the place where the processing operation or the last processing operation took place to the place of their entry into the customs territory of the Community shall be included in the processing costs. Loading, transport and insurance costs shall include: (a)commissions and brokerage, except buying commissions; (b)the cost of containers not integral to the temporary export goods; (c)the cost of packing, including labour and materials; (d)handling costs incurred in connection with transport of the goods.

Article 591 Partial relief from import duties by taking the cost of the processing operation as the basis of the value for duty shall be granted on request. Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision. Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.

Article 592 In the case of undertakings frequently carrying out processing operations under an authorisation not covering repair, the customs authorities may, on request of the holder, set an average rate of duty applicable to all those operations (aggregated discharge). This rate shall be determined for each period not exceeding twelve months and shall apply provisionally for compensating products released for free circulation during that period. At the end of each period, the customs authorities shall make a final calculation and, where appropriate, apply the provisions of Article 220(1) or Article 236 of the Code. Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs, which shall not take into account the temporary export goods.

TITLE IV IMPLEMENTING PROVISIONS RELATING TO EXPORT CHAPTER 1 Permanent exportation

Article 788 1. The exporter, within the meaning of Article 161 (5) of the Code, shall be considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted. 2. Where ownership or a similar right of disposal over the goods belongs to a person established outside the Community pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the Community.

Article 789 In cases involving sub-contracting, the export declaration may also be lodged at the customs office responsible for the place where the sub-contractor is established.

Article 790 Where, for administrative reasons, the first sentence of Article 161 (5) of the Code cannot be applied, the declaration may be lodged with any customs office, in the Member State concerned, which is competent for the operation in question.

Article 791 1. Where there are duly justified good reasons, an export declaration may be accepted: at a customs office other than that referred to in the first sentence of Article 161 (5) of the Code,or at a customs office other than that referred to in Article 790. In this case, controls relating to the application of prohibitions and restrictions shall take account of the special nature of the situation. 2. Where, in the cases referred to in paragraph 1, export formalities are not completed in the exporter's Member State, the customs office where the export declaration has been lodged shall send a copy of the Single Administrative Document to a designated office in the exporter's Member State.

Article 792 1. Without prejudice to Article 207, where the export declaration is made on the basis of the single administrative document, Copies 1, 2 and 3 shall be used. The customs office where the export declaration has been lodged shall stamp Box A and, where appropriate, complete Box D. On granting release of the goods, this customs office shall retain Copy 1, send Copy 2 to the statistical office of the Member State of the customs office of export and, where Articles 796a to 796e do not apply, return Copy 3 to the person concerned. 2. Where the export declaration is processed at the customs office of export using a data processing technique, Copy 3 of the single administrative document may be replaced by an accompanying document printed out from the customs authority's computerised system. This document shall contain at least the data required for the export accompanying document referred to in Article 796a. The customs authorities may authorise the declarant to print out the accompanying document from his computerised system. 3. When the entire export operation is carried out on the territory of one Member State, that Member State may waive the use of Copy 3 of the single administrative document or the export accompanying document, provided that the requirements of Article 182b(2) of the Code are met. 4. Without prejudice to Articles 796a to 796e, where the customs rules provide for another document to replace Copy 3 of the single administrative document, the provisions of this Chapter shall apply, mutatis mutandis, to that other document.

Article 792a 1. Where goods released for export do not leave the customs territory of the Community, the exporter or the declarant shall immediately inform the customs office of export. Where applicable, Copy 3 of the single administrative document shall be returned to that office. The customs office of export shall invalidate the export declaration. 2. Where, in the cases referred to in Article 793a(6) or Article 793b, a change in the transport contract has the effect of terminating inside the customs territory of the Community a transport operation which should have terminated outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office referred to in point (b) of the second subparagraph of Article 793(2) or, in the case of a transit operation, the office of departure. Copy 3 of the export declaration shall be returned to the customs office of export and the declaration shall be invalidated by that office.

Article 792b 1. The customs office of export may ask the exporter or declarant to provide evidence that the goods have left the customs territory of the Community. 2. Where, after a period of 90 days from the date of release of the goods for export, the goods have not left the customs territory of the Community, or sufficient evidence of such export cannot be provided, the export declaration shall be invalidated. The customs office of export shall inform the exporter or declarant accordingly.

Article 793 1. Copy 3 of the single administrative document or the accompanying document referred to in Article 792(2) and the goods released for export shall be presented together to customs at the customs office of exit. 2. The customs office of exit shall be the last customs office before the goods leave the customs territory of the Community. By way of derogation from the first subparagraph, the customs office of exit shall be one of the following: (a)in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established; (b)the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met: (i)the goods are to leave the customs territory of the Community by rail, post, air or sea; (ii)the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.

Article 793a 1. The customs office of exit shall carry out appropriate risk-based controls prior to the exit of the goods from the customs territory of the Community, primarily to ensure that the goods presented correspond to those declared. The customs office of exit shall supervise the physical exit of the goods. Where the export declaration has been lodged at an office other than the customs office of exit, and the particulars have been transmitted in accordance with Article 182b(2) of the Code, the customs office of exit may take account of the results of any control carried out by that other office. 2. Where the declarant enters "RET-EXP" in Box 44, or the code 30400, or otherwise indicates his wish to have Copy 3 returned to him, the customs office of exit shall certify the physical exit of the goods by means of an endorsement on the back of that copy. It shall give that copy to the person who presented it or to an intermediary specified in it and established in the district of the customs office of exit, for the purposes of returning it to the declarant. The endorsement shall take the form of a stamp showing the name of the customs office of exit and the date of exit of the goods. 3. In the case of split exportation via the same customs office of exit, the endorsement shall be given only for those goods which are actually exported. In the case of split exportation via several different customs offices of exit, the customs office of export, or the customs office of exit where the original of Copy 3 is presented shall, upon receiving a duly substantiated request, certify a copy of Copy 3 for each part of the goods, with a view to it being presented to another customs office of exit. In the cases referred to in the first and second subparagraph, the original of Copy 3 shall be annotated accordingly. 4. When the entire export operation is carried out on the territory of one Member State, that Member State may provide for the non-endorsement of Copy 3. In this case the Copy 3 shall not be returned to the declarant. 5. Where the customs office of exit establishes that goods are missing, it shall annotate the copy of the export declaration presented and inform the customs office of export. Where the customs office of exit establishes that there are goods in excess, it shall refuse exit to these goods until the export formalities have been completed. When the customs office of exit establishes a discrepancy in the nature of the goods, it shall refuse exit to these goods until the export formalities have been completed, and shall also inform the customs office of export. 6. In the cases referred to in point (b) of the second subparagraph of Article 793(2), the customs office of exit shall endorse Copy 3 of the export declaration in accordance with Article 793a(2) after making the endorsement "Export" on the transport document and affixing its stamp. Reference shall be made to the transport document on Copy 3 of the export declaration and vice versa. Where, in the case of regular shipping lines or direct transport or flights to destinations outside the customs territory of the Community, the operators are able to guarantee the regularity of the operations, the endorsement "Export" and the affixing of the stamp to the transport document shall not be required.

Article 793b 1. In the case of goods brought out of the customs territory of the Community or sent to a customs office of exit under a transit procedure, the office of departure shall endorse Copy 3 in accordance with Article 793a(2) and return it to the person referred to in that Article. Where an accompanying document is required, it shall also be endorsed with the word "Export". Reference shall be made to the accompanying document on Copy 3 of the export declaration and vice versa. The first and second subparagraphs of this Article shall not apply where presentation of the goods at the office of departure as referred to in Article 419(4) and (7) and Article 434(6) and (9) is dispensed with. 2. The endorsement and return of the Copy 3 referred to in the first subparagraph of paragraph 1 of this Article shall also apply to goods released for export which are not placed under a transit procedure but are sent to a customs office of exit included in a single manifest transit declaration provided for by Article 445 or Article 448 and identified in accordance with Article 445(3)(e) or Article 448(3)(e). 3. The customs office of exit shall control the physical exit of the goods.

Article 793c 1. Where goods under excise duty suspension arrangements are brought out of the customs territory of the Community under cover of the administrative accompanying document provided for by Regulation (EEC) No 2719/92, the customs office of export shall endorse Copy 3 of the export declaration in accordance with Article 793a(2) and return it to the declarant after making the endorsement "Export" and affixing the stamp referred to in that Article on all copies of the administrative accompanying document. Reference shall be made to the administrative accompanying document on Copy 3 of the export declaration and vice versa. 2. The customs office of exit shall supervise the physical exit of the goods and send back the copy of the administrative accompanying document in accordance with Article 19(4) of Council Directive 92/12/EEC. In cases provided for in Article 793a(5), the customs office of exit shall annotate the administrative accompanying document accordingly.

Article 794 1. Goods not subject to prohibition or restriction and not exceeding ECU 3000 in value per consignment and per declarant may be declared at the customs office of exit. Member States may provide that this provision shall not apply when the person making the export declaration is acting as a professional customs agent on behalf of others. 2. Oral declarations may be made only at the customs office of exit.

Article 795 Where goods leave the customs territory of the Community without an export declaration, such declaration shall be lodged retrospectively by the exporter at the customs office competent for the place where he is established. The provisions of Article 790 shall apply in these circumstances. Acceptance of this declaration shall be subject to presentation by the exporter, to the satisfaction of the customs authorities of the customs office concerned, of evidence concerning the nature and quantity of the goods in question and the circumstances under which they left the customs territory of the Community. That office shall also endorse copy 3 of the Single Administrative Document. Retrospective acceptance of the declaration shall not preclude application of the penalties in force nor the consequences which may arise as regards the common agricultural policy.

Article 796 1. Where goods released for export do not leave the customs territory of the Community, the exporter shall immediately inform the customs office of export. Copy 3 of the declaration in question shall be returned to that office. 2. Where, in the cases referred to in Article 793 (5) or (6), a change in the transport contract has the effect of terminating inside the customs territory of the Community a transport operation which should have finished outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office referred to in Article 793 (2) (a) or, in the case of a transit operation, the office of departure. In this case copy 3 should be returned.

CHAPTER 3 Exchange of export data between customs authorities using information technology and computer networks

Article 796a 1. The customs office of export shall authorise release of the goods by issuing the export accompanying document to the declarant. The export accompanying document shall correspond to the specimen and notes in Annex 45c. 2. Where an export consignment consists of more than one item, the export accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45d. It shall form an integral part of the export accompanying document. 3. Where authorised, the export accompanying document may be printed out from the computerised system of the declarant.

Article 796b 1. On release of the goods, the customs office of export shall transmit particulars of the export movement to the declared customs office of exit using the "Anticipated export record" message. This message shall be based on data derived from the export declaration and supplemented as appropriate by the customs authorities. 2. Where goods are to be moved to more than one office of exit as more than one consignment, each individual consignment shall be covered by an individual "Anticipated export record" message and an individual export accompanying document.

Article 796c The customs authorities may require notification of the arrival of the goods at the customs office of exit to be communicated to them electronically. In this case it shall not be necessary for the export accompanying document be physically presented to the customs authorities but shall be retained by the declarant. Such notification shall contain the movement reference number referred to in Annex 45c.

Article 796d 1. The customs office of exit shall satisfy itself that the goods presented correspond to those declared. Any examination of the goods shall be carried out by the customs office of exit using the "Anticipated export record" message received from the customs office of export as a basis for such examination. The customs office of exit shall supervise the physical exit of the goods from the customs territory of the Community. 2. The customs office of exit shall forward the "Exit results" message to the customs office of export at the latest on the working day following the day the goods leave the customs territory of the Community. In cases justified by special circumstances the customs office of exit may forward that message at a later date. 3. In the case of split exportation, where goods covered by one "Anticipated export record" message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community from that office of exit as more than one consignment, the customs office of exit shall control the physical exit of the goods and send the "Exit results" message only when all of the goods have left the customs territory of the Community. In exceptional circumstances, where goods covered by one "Anticipated export record" message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community as more than one consignment and through more than one customs office of exit, the customs office of exit where the consignment was first presented shall, upon receiving a duly substantiated request, certify a copy of the export accompanying document for each part of the goods. This certification shall only be granted by the customs authorities if the data contained in the export accompanying document corresponds to the data in the "Anticipated export record" message. The relevant copy of the export accompanying document and the goods shall be presented together to the customs office of exit concerned. Each customs office of exit shall endorse the copy of the export accompanying document with the particulars referred to in Article 793a(2) and return it to the customs office of exit where the consignment was first presented. This office shall send the "Exit results" message only when all of the goods have left the customs territory of the Community.

Article 796e 1. Upon receipt of the "Exit results" message referred to in Article 796d(2), the customs office of export shall certify the physical exit of the goods for the declarant, by use of the "Export notification" message or in the form specified by that office for that purpose. 2. Where the customs office of export is informed by the exporter or the declarant, in accordance with Article 792a, that goods released for export have not left and are not to leave the customs territory of the Community, or the declaration is to be invalidated pursuant to Article 792b(2), the customs office of export shall immediately invalidate the export declaration and inform the declared customs office of exit of the invalidation, by use of the "Export cancellation notification" message.

CHAPTER 4 Temporary exportation using an ATA carnet

Article 797 1. An ATA carnet may be used for export where the following conditions are fulfilled: (a)the ATA carnet shall be issued in a Member State of the Community and endorsed and guaranteed by an association established in the Community forming part of an international guarantee chain. The Commission shall publish a list of the associations; (b)the ATA carnet shall be applicable only to Community goods: which have not been subject on export from the customs territory of the Community to customs export formalities with a view to the payment of refunds or other export amounts under the common agricultural policy, in respect of which no other financial benefit has been granted under the common agricultural policy, coupled with an obligation to export the said goods, in respect of which no request for repayment has been submitted; (c)the documents referred to in Article 221 must be presented. The customs authorities may require production of the transport document; (d)the goods must be intended for reimportation. 2. Where goods covered by an ATA carnet are entered for the purposes of temporary exportation, the customs office of export shall carry out the following formalities: (a)verify the information given in boxes A to G of the exportation voucher against the goods under cover of the carnet; (b)complete, where appropriate, the box on the cover page of the carnet headed "Certificate by customs authorities"; (c)complete the counterfoil and box H of the exportation voucher; (d)enter its name in box H (b) of the reimportation voucher; (e)retain the exportation voucher. 3. If the customs office of export is not the office of exit, the customs office of export shall carry out the formalities referred to in paragraph 2, but it shall not complete box 7 of the exportation counterfoil, which must be completed by the customs office of exit. 4. The time limit for reimportation of the goods laid down by the customs authorities in box H (b) of the exportation voucher may not exceed the validity of the carnet.

Article 798 Where goods which left the customs territory of the Community under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export. On presentation of the carnet in question, the latter shall endorse copy 3 of the export declaration and shall invalidate the reimportation voucher and counterfoil.

TITLE V OTHER CUSTOMS-APPROVED TREATMENTS OR USES CHAPTER 1 Free zones and free warehouses Section 1 Provisions common to Sections 2 and 3 Subsection 1 Definitions and general provisions

Article 799 For the purposes of this Chapter: (a)"control type I" means controls principally based on the existence of a fence; (b)"control type II" means controls principally based on the formalities carried out in accordance with the requirements of the customs warehousing procedure; (c)"operator" means any person carrying on an activity involving the storage, working, processing, sale or purchase of goods in a free zone or a free warehouse.

Article 800 Any person may apply to the customs authorities designated by the Member States for a part of the customs territory of the Community to be designated a free zone or for a free warehouse to be set up.

Article 801 1. The application for an authorisation to build in a free zone shall be made in writing. 2. The application referred to in paragraph 1 shall specify the activity for which the building will be used and give any other information that will enable the customs authorities designated by the Member States to evaluate the grounds for granting the authorisation. 3. The competent customs authorities shall grant authorisation in cases where the application of customs rules would not be impeded. 4. Paragraphs 1, 2 and 3 shall also apply where a building in a free zone or a building constituting a free warehouse is converted.

Article 802 The customs authorities of the Member States shall communicate the following information to the Commission: (a)the free zones in existence and in operation in the Community according to the classification under Article 799; (b)the designated customs authorities to which the application referred to in Article 804 must be presented. The Commission shall publish the information referred to in (a) and (b) in the Official Journal of the European Communities, C series.

Subsection 2 Approval of the stock records

Article 803 1. The carrying on of activities by an operator shall be subject to the approval by the customs authorities of the stock records referred to: in Article 176 of the Code in the case of a free zone of control type I or a free warehouse; in Article 105 of the Code in the case of a free zone of control type II. 2. The approval shall be issued in writing. It shall be accorded only to persons offering all the necessary guarantees concerning the application of the provisions on free zones or free warehouses.

Article 804 1. The application for approval of the stock records shall be submitted in writing to the customs authorities designated by the Member State where the free zone or free warehouse is located. 2. The application referred to in paragraph 1 shall specify which activities are envisaged, this information being considered as the notification referred to in Article 172(1) of the Code. It shall include the following: (a)a detailed description of the stock records kept or to be kept; (b)the nature and customs status of the goods to which these activities relate; (c)where applicable, the customs procedure under which the activities are to be carried out; (d)any other information needed by the customs authorities in order to ensure the proper application of the provisions.

Section 2 Provisions applicable to free zones of control type I and to free warehouses Subsection 1 Controls

Article 805 The fence enclosing free zones shall be such as to facilitate supervision by the customs authorities outside the free zone and prevent any goods being removed irregularly from the free zone. The first subparagraphshall also apply mutatis mutandis to free warehouses. The area immediately outside the fence shall be such as to permit adequate supervision by the customs authorities. Access to the said area shall require the consent of the said authorities.

Article 806 The stock records to be kept for the free zone or free warehouse shall include in particular: (a)particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial description of the goods and, where relevant, the identification marks of the container; (b)information enabling the goods to be monitored at any time, in particular their location, the customs-approved treatment or use assigned to them after storage in the free zone or free warehouse or their re-entry into another part of the customs territory of the Community; (c)reference particulars of the transport document used on entry and removal of the goods; (d)indication of customs status and, where relevant, reference particulars of the certificate certifying this status referred to in Article 812; (e)particulars of usual forms of handling; (f)as the case may be, one of the indications referred to in Articles 549, 550 or 583; (g)particulars concerning goods which would not be subject upon release for free circulation or temporary importation to import duties or commercial policy measures, the use or destination of which must be checked. The customs authorities may waive the requirement for some of this information where supervision or control of the free zone or the free warehouse is not affected. Where records have to be kept for the purposes of a customs procedure, the information contained in those records need not appear in the stock records.

Article 807 The inward processing or processing under customs control procedures shall be discharged in respect of the compensating products, processed products or goods in the unaltered state situated in a free zone or free warehouse by entry in the stock records of the free zone or free warehouse. Reference particulars of such entry shall be recorded in the records for inward processing or processing under customs control, as the case may be.

Subsection 2 Other provisions concerning the operation of free zone of control type I and free warehouses

Article 808 Commercial policy measures provided for in Community acts shall be applicable to non-Community goods placed in a free zone or free warehouse only to the extent that they refer to the entry of goods into the customs territory of the Community.

Article 809 Where the elements for assessment of the customs debt to be taken into consideration are those applicable before the goods have undergone usual forms of handling referred to in Annex 72, an Information Sheet INF8 may be issued in accordance with Article 523.

Article 810 A victualling warehouse may be set up in a free zone or a free warehouse in accordance with Article 40 of Regulation (EC) No 800/1999.

Article 811 In the case of the re-exportation of non-Community goods which are not unloaded or which are transhipped, the notification referred to in Article 182(3) of the Code shall not be required.

Article 812 Where the customs authorities certify the Community or non-Community status of the goods, in accordance with Article 170(4) of the Code, they shall use a form conforming to the model and provisions in Annex 109. The operator shall certify the Community status of the goods by means of that form where non-Community goods are declared for release for free circulation in accordance with Article 173(a) of the Code, including where discharging the inward processing or processing under customs control procedures.

Section 3 Provisions applicable to free zones of control type II

Article 813 Without prejudice to the provisions in section 1 and in Article 814, the provisions laid down for the customs warehouse arrangements shall be applicable to the free zone of control type II.

Article 814 Where non-Community goods which are not unloaded or which are only transhipped are placed under the free zone using the local clearance procedure and re-exported later using the same procedure, the customs authorities may relieve the operator from the obligation to inform the competent customs office of each arrival or departure of such goods. In this case, the control measures shall take account of the special nature of the situation. The short-term storage of goods in connection with such transhipment shall be considered to be an integral part of the transhipment.

CHAPTER 2 Re-exportation, destruction and abandonment Section 1 Re-exportation

Article 841 1. Where re-exportation is subject to a customs declaration Articles 787 to 796e shall apply mutatis mutandis, without prejudice to particular provisions which may apply when the customs procedure with economic impact preceding re-exportation of the goods is discharged. 2. Where an ATA carnet is issued for re-exportation of goods under temporary importation, the customs declaration may be lodged at a customs office other than that referred to in Article 161(5) of the Code.

Section 2 Destruction and abandonment

Article 842 1. For the purposes of Article 182 (3) of the Code, notification of destruction of goods shall be made in writing and signed by the person concerned. The notification must be made in sufficient time to allow the customs authorities to supervise the destruction. 2. Where the goods in question are already the subject of a declaration accepted by the customs authorities, they shall make a reference to the destruction on the declaration and invalidate the declaration in accordance with Article 66 of the Code. The customs authorities present when the goods are destroyed shall specify on the form or declaration the type and quantity of any waste or scrap resulting from the destruction in order to determine the items of charge applicable to them and to be used when they are assigned another customs-approved treatment or use. 3. The provisions of the first subparagraph of paragraph 2 shall apply mutatis mutandis to goods abandoned to the Exchequer.

TITLE VI GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY

Article 843 1. This Title lays down the conditions applicable to goods moving from one point in the customs territory of the Community to another which temporarily leave that territory, whether or not crossing the territory of a third country, whose removal or export from the customs territory of the Community is prohibited or is subject to restrictions, duties or other charges on export by a Community measure in so far as that measure so provides and without prejudice to any special provisions which it may comprise. These conditions shall not, however, apply: where, on declaration of the goods for export from the customs territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an administrative measure freeing the goods from restriction has been taken, that any duties, taxes or other charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities, or where the goods are transported by direct flight without stopping outside the customs territory of the Community, or by a regular shipping service within the meaning of Article 313a. 2. Where the goods are placed under a Community transit procedure, the principal shall enter on the document used for the Community transit declaration, specifically in box 44 ("Additonal information") of the Single Administrative Document where that is used, one of the following phrases: Salida de la Comunidad sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión no … Udpassage fra Fællesskabet undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. … Ausgang aus der Gemeinschaft — gemäß Verordnung/Richtlinie/Beschluß Nr. … Beschränkungen oder Abgaben unterworfen. Η έξοδος από την Κοινότητα υποβάλλεται σε περιορισμούς η σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. … Exit from the Community subject to restrictions or charges under Regulation/Directive/Decision No … Sortie de la Communauté soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no … Uscita dalla Comunità soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. … Bij uitgang uit de Gemeenschap zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing. Saída da Comunidade sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão no … Yhteisöstä vientiin sovelletaan asetuksen/direktiinvinl./päätöksen N:o … mukaisia rajoituksia tai maksuja Utförsel från gemenskapen omfattas i enlighet med förordning/direktiv/beslut … av restriktioner eller pålagor Výstup ze Společenství podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č… Ühenduse territooriumilt väljumine on aluseks piirangutele ja maksudele vastavalt määrusele/direktiivile/otsusele nr… Izvešana no Kopienas, piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/ Direktīvu/ Lēmumu Nr. … Išvežimui iš Bendrijos taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/ Sprendimu Nr. … A kilépés a Közösség területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik Ħruġ mill-Komunita' suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru … Wyprowadzenie ze Wspólnoty podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem / dyrektywą / decyzją nr … Iznos iz Skupnosti zavezan omejitvam ali obveznim plačilom na podlagi uredbe/direktive/odločbe št… Výstup zo spoločenstva podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č… Излизането от Общността подлежи на ограничения или такси съгласно Регламент/Директива/Решение № … Ieșire din … Comunitate supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia Nr … 3. Where the goods are: (a)placed under a customs procedure other than the Community transit procedure, or (b)moved without being under a customs procedure.The T5 control copy shall be made out in accordance with Articles 912a to 912g. In box 104 of the T5 form a cross shall be entered in the square "Other (specify)" and the phrase stipulated in paragraph 2 added. In the case of goods falling within point (a) of the first subparagraph, the T5 control copy shall be made out at the customs office at which the formalities required for consignment of the goods are completed. In the case of goods falling within point (b) of the first subparagraph, the T5 control copy shall be presented with the goods at the competent customs office for the place where the goods leave the customs territory of the Community. Those offices shall specify the latest date by which the goods, must be presented at the customs office of destination and, where appropriate, shall enter in the customs document under cover of which the goods are to be transported the phrase specified in paragraph 2. For the purposes of the T5 control copy, the office of destination shall be either the office of destination for the customs procedure under point (a) of the first subparagraph or, where point (b) of the first subparagraph applies, the competent customs office for the place where the goods are brought back into the customs territory of the Community. 4. Paragraph 3 shall also apply to goods moving from one point in the customs territory of the Community to another through the territory of one or more of the EFTA countries referred to in Article 309(f) which are reconsigned from one of those countries. 5. If the Community measure referred to in paragraph 1 provides for the lodging of a guarantee, that guarantee shall be lodged in accordance with Article 912b(2). 6. Where the goods, on arrival at the office of destination, either are not immediately recognised as having Community status or do not immediately undergo the customs formalities required for goods brought into the customs territory of the Community, the office of destination shall take all the measures prescribed for them. 7. In the circumstances described in paragraph 3, the office of destination shall return the original of the T5 control copy without delay to the address shown in box B "Return to …" of the T5 form once all the required formalities have been completed and annotations made. 8. Where the goods are not brought back into the customs territory of the Community, they shall be deemed to have left the customs territory of the Community irregularly from the Member State where either they were placed under the procedure referred to in paragraph 2 or the T5 control copy was made out.

PART III Privileged operations TITLE I RETURNED GOODS

Article 844 1. In accordance with Article 185 (2) (b) of the Code, the following shall be exempt from import duties: goods previously exported from the customs territory of the Community, in respect of which the customs export formalities have been completed with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy,or goods in respect of which a financial advantage other than the said refunds or other amounts has been granted under the common agricultural policy, entailing an obligation to export the said goods, provided it is established, as appropriate, that the refunds or other amounts paid have been repaid, or that the necessary steps have been taken by the competent authorities for such sums to be withheld, or that the other financial advantages granted have been cancelled, and that the goods: (i)could not be entered for home use in the country to which they were sent on account of laws in force in that country; (ii)were returned by the consignee as being defective or not in accordance with the provisions of the contract relating to them; (iii)were reimported into the customs territory of the Community because they could not be used for the purposes intended owing to other circumstances outside the exporter's control. 2. The circumstances referred to in paragraph 1 (iii) shall include the following: (a)goods returned to the customs territory of the Community following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried; (b)goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold; (c)goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported; (d)goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the mandatory delivery date stipulated in the contract under which the goods were exported; (e)products covered by the common organization of the market in fruit and vegetables, exported and sent for sale on consignment, but which were not sold in the market of the third country of destination. 3. Goods exported under the common agricultural policy with an export licence or an advance fixing certificate shall not be exempt from import duties unless it is established that the relevant Community provisions have been complied with. 4. The goods referred to in paragraph 1 shall not be exempt from import duties unless they are entered for free circulation in the customs territory of the Community within twelve months of the date of completion of the customs formalities relating to their exportation. However, where the goods are declared for free circulation after expiry of the period referred to in the first subparagraph, the customs authorities of the Member State of reimportation may allow the period to be exceeded where exceptional circumstances justify this. Where the customs authorities do allow the period to be exceeded, they shall send details of the case to the Commission.

Article 845 Returned goods shall be exempt from import duties even where they represent only a proportion of the goods previously exported from the customs territory of the Community. The same applies where the goods consist of parts or accessories belonging to machines, instruments, apparatus or other products previously exported from the customs territory of the Community.

Article 846 1. By way of derogation from Article 186 of the Code, returned goods in one of the following situations shall be exempt from import duties: (a)goods which, after having been exported from the customs territory of the Community, have received no treatment other than that necessary to maintain them in good condition or handling which alters their appearance only; (b)goods which, after having been exported from the customs territory of the Community, received treatment other than that necessary to maintain them in good condition or handling other than that altering their appearance, but which proved to be defective or unsuitable for their intended use, provided that one of the following conditions is fulfilled: such treatment or handling was applied to the goods solely with a view to repairing them or restoring them to good condition, their unsuitability for their intended use became apparent only after such treatment or handling had commenced. 2. Where returned goods have undergone treatment or handling permitted under paragraph 1 (b) and such treatment would have rendered them liable to import duties if they had come under outward processing arrangements, the rules in force for charging duty under the said arrangements shall apply. However, if goods have undergone an operation consisting of repair or restoration to good condition which became necessary as a result of unforeseen circumstances which arose outside the customs territory of the Community, this being established to the satisfaction of the customs authorities, relief from import duties shall be granted provided that the value of the returned goods is not higher, as a result of such operation, than their value at the time of export from the customs territory of the Community. 3. For the purposes of the second subparagraph of paragraph 2: (a)repair or restoration to good condition which became necessary means: any operation to remedy operating defects or material damage suffered by goods while they were outside the customs territory of the Community, without which the goods could no longer be used in the normal way for the purposes for which they were intended; (b)the value of returned goods shall be considered not to be higher, as a result of the operation which they have undergone, than their value at the time of export from the customs territory of the Community, when the operation does not exceed that which is strictly necessary to enable them to continue to be used in the same way as at that time. When the repair or restoration to good condition of goods necessitates the incorporation of spare parts, such incorporation shall be limited to those parts strictly necessary to enable the goods to be used in the same way as at the time of export.

Article 847 When completing the customs export formalities, the customs authorities shall, at the request of the person concerned, issue a document containing the information necessary for identification of the goods in the event of their being returned to the customs territory of the Community.

Article 848 1. The following shall be accepted as returned goods: goods for which the following documents are produced in support of the declaration for release for free circulation: (a)the copy of the export declaration returned to the exporter by the customs authorities, or a copy of such document certified true by the said authorities; or (b)the information sheet provided for in Article 850. Where evidence available to the customs authorities at the customs office of reimportation or ascertainable by them from the person concerned indicates that the goods declared for free circulation were originally exported from the customs territory of the Community, and at that time satisfied the conditions for acceptance as returned goods, the documents referred to at (a) and (b) shall not be required. goods covered by an ATA carnet issued in the Community. These goods may be accepted as returned goods, within the limits laid down by Article 185 of the Code, even when the validity of the ATA carnet has expired. In all cases, the formalities laid down in Article 290 (2) shall be carried out. 2. The first indent of paragraph 1 shall not apply to the international movement of packing materials, means of transport or certain goods admitted under specific customs arrangements where autonomous or conventional provisions lay down that customs documents are not required in these circumstances. Nor shall it apply in cases where goods may be declared for release for free circulation orally or by any other act. 3. Where they consider it necessary, the customs authorities at the customs office of reimportation may ask the person concerned to submit additional evidence, in particular for the purposes of identification of the returned goods.

Article 849 1. A declaration for release for free circulation relating to returned goods whose export may have given rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, shall be supported not only by the documents referred to in Article 848, but by a certificate issued by the authorities responsible for the grant of such refunds or amounts in the Member State of exportation. Such certificate shall contain the particulars necessary to allow the customs office where the goods concerned were declared for free circulation to verify that it relates to the said goods. 2. When the export of the goods did not give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the certificate shall bear one of the following indications: Sin concesión de restituciones u otras cantidades a la exportación, Ingen restitutioner eller andre beløb ydet ved udførslen, Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen, Δεν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή, No refunds or other amounts granted on exportation, Sans octroi de restitutions ou autres montants à l'exportation, Senza concessione di restituzioni o altri importi all'esportazione, Geen restituties of andere bij de uitvoer verleende bedragen, Sem concessão de restituições ou outros montantes na exportação, Vietäessä ei myönnetty vientitukea eikä muita määriä —Inga bidrag eller andra belopp har beviljats vid exporten, Inga bidrag eller andra belopp har beviljats vid exporten, Bez vývozních náhrad nebo jiných částek poskytovaných při vývozu, Ekspordil ei makstud toetusi ega muid summasid, Bez kompensācijas vai citām summām, kas paredzētas par preču izvešanu, Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų sumas nesuteikia, Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek igénybe, L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni, Nie przyznano dopłat lub innych kwot wynikających z wywozu, Brez izvoznih nadomestil ali drugih izvoznih ugodnosti, Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné čiastky, Без възстановявания или други предоставяни суми за или при износ, Fără acordarea de restituiri restituții sau alte sume la export. 3. When the export of the goods did give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the certificate shall bear one of the following indications: Restituciones y otras cantidades a la exportación reintegradas por … (cantidad), De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for … (mængde), Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … (Menge) zurückbezahlt, Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησαν για … (ποσότης), Refunds and other amounts on exportation repaid for … (quantity), Restitutions et autres montants à l'exportation remboursés pour … (quantité), Restituzioni e altri importi all'esportazione rimborsati per … (quantità), Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) terugbetaald, Restituições e outros montantes na exportação reembolsados para … (quantidade), Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … (määrä) osalta —De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), or Vývozní náhrady nebo jiné částky poskytované při vývozu vyplaceny za … (množství), Ekspordil makstud toetused ja muud summad tagastatud … (kogus) eest, Kompensācijas un citas par preču izvešanu paredzētas summas atmaksātas par … (daudzums), Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų sumos išmokėtos už … (kiekis), Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … (mennyiség) után visszafizetve, Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għal … (kwantita'), Dopłaty i inne kwoty wynikające z wywozu wypłacono za … (ilość), Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni za … (količina), Náhrady a iné peňažné čiastky pri vývoze vyplatené za … (množstvo), Възстановявания и други суми за …(количество), изплатени за износа, Restituiri și alte sume rambursate la export pentru … (cantitatea), or Título de pago de restituciones u otras cantidades a la exportación anulado por … (cantidad), Ret til udbetaling af restitutioner eller andre beløb ved udførslen er annulleret for … (mængde), Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen Ausfuhrvergünstigungen für … (Menge) ungültig gemacht, Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης), Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity), Titre de paiement des restitutions ou autres montants à l'exportation annulé pour … (quantité), Titolo di pagamento delle restituzioni o di altri importi all'esportazione annullato per … (quantità), Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor … (hoeveelheid), Título de pagamento de restituições ou outros montantes à exportação anulado para … (quantidade), Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu … (määrä) osalta —Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), Nárok na vyplacení vývozních náhrad nebo jiných částek poskytovaných při vývozu za … (množství) zanikl, Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest kehtetuks tunnistatud, Tiesības izmaksāt kompensācijas vai citas summas, kas paredzētas par preču izvešanu, atceltas attiecībā uz … (daudzums), Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų pinigų sumų mokėjimą už … (kiekis) panaikinta, Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezményre való jogosultság … (mennyiség) után megszűnt, Mhux intitolati għal ħlas ta'rifużjoni jew ammonti oħra fuq l-esportazzjoni għal … (kwantita'), Uprawnienie do otrzymania dopłat lub innych kwot wynikających z wywozu anulowano dla … (ilość), Upravičenost do izplačila izvoznih nadomestil ali zneskov drugih izvoznih ugodnosti razveljavljena za … (količina), Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri vývoze za … (množstvo) zanikol, Право за плащане на възстановявания или други суми за износа е отменено за … (количество), Dreptul la plata restituirilor sau a altor sume la export a fost anulat pentru … (cantitatea), depending on whether the refunds or other amounts provided for on exportation have or have not already been paid by the competent authorities. 4. In the case referred to in subparagraph (b) of the first indent of Article 848 (1), the certificate referred to in paragraph 1 shall be made out on the information sheet INF 3 provided for in Article 850. 5. When the customs authorities at the customs office where the goods are declared for release for free circulation have the means to satisfy themselves that no refund or other amount provided for on exportation under the common agricultural policy has been granted, and cannot subsequently be granted, the certificate referred to in paragraph 1 shall not be required.

Article 850 Information sheet INF 3 shall be drawn up in an original and two copies on forms which conform to the specimens appearing in Annex 110.

Article 851 1. Subject to paragraph 3, information sheet INF 3 shall be issued at the exporter's request by the customs authorities at the customs office of exportation at the time of completion of the export formalities for the goods concerned, if the exporter declares that it is probable that these goods will be returned via a customs office other than the customs office of exportation. 2. Information sheet INF 3 may also be issued, at the exporter's request, by the customs authorities at the customs office of exportation after completion of the export formalities for the goods concerned, provided that these authorities can establish, on the basis of the information at their disposal, that the particulars in the exporter's request relate to the goods exported. 3. In the case of the goods referred to in Article 849 (1), information sheet INF 3 may be issued only after completion of the relevant customs export formalities, and subject to the proviso in paragraph 2. In addition, it may be issued only on condition that: (a)box B has been completed and endorsed by the customs authorities beforehand; and (b)box A has been completed and endorsed by the customs authorities beforehand, where the information contained therein is required.

Article 852 1. Information sheet INF 3 shall contain all items of information required by the customs authorities for the purpose of identifying the exported goods. 2. Where it is expected that the exported goods will be returned to the customs territory of the Community through several customs offices other than the customs office of exportation, the exporter may ask for several information sheets INF 3 to be issued to cover the total quantity of the goods exported. Similarly, the exporter may ask the customs authorities which issued an information sheet INF 3 to replace it by several information sheets INF 3 covering the total quantity of goods included in the information sheet INF 3 initially issued. The exporter may also ask for an information sheet INF 3 to be issued in respect of a proportion only of the exported goods.

Article 853 The original and one copy of information sheet INF 3 shall be returned to the exporter for presentation at the customs office of reimportation. The second copy shall be kept in the official files of the customs authorities who issued it.

Article 854 The customs office of reimportation shall record on the original and on the copy of information sheet INF 3 the quantity of returned goods exempted from import duties, retaining the original and sending the copy, bearing the reference number and the date of declaration for free circulation, to the customs authorities who issued it. The said customs authorities shall compare this copy with the one in their possession and retain it in their official files.

Article 855 In the event of theft, loss or destruction of the original information sheet INF 3, the person concerned may ask the customs authorities which issued it for a duplicate. They shall comply with this request if the circumstances warrant it. A duplicate so issued shall bear one of the following indications: DUPLICADO, DUPLIKAT, DUPLIKAT, ΑΝΤΙΓΡΑΦΟ, DULICATE, DUPLICATA, DUPLICATO, DUPLICAAT, SEGUNDA VIA, KAKSOISKAPPALE —DUPLIKAT, DUPLIKAT, DUPLIKÁT, DUPLIKAAT, DUBLIKĀTS, DUBLIKATAS, MÁSODLAT, DUPLIKAT, DUPLIKAT, DVOJNIK, DUPLIKÁT, ДУБЛИКАТ, DUPLICAT. The customs authorities shall record on the copy of information sheet INF 3 in their possession that a duplicate has been issued.

Article 856 1. At the request of the customs authorities at the customs office of reimportation, the customs authorities at the customs office of exportation shall communicate to the former all the information at their disposal to enable them to determine whether the goods meet the conditions necessary to benefit from the provisions of this part. 2. Information sheet INF 3 may be used for the request and the transmission of the information referred to in paragraph 1.

TITLE II PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING VESSELS

Article 856a 1. Exemption from import duties for the products referred to in Article 188 of the Code shall be subject to the presentation of a certificate in support of the declaration for release for free circulation relating to those products. 2. For products to be released for free circulation in the Community, in the situations referred to in Article 329(a) to (d), the master of the Community vessel making the catch shall complete boxes 3, 4 and 5 and, if need be, box 9, of the certificate. If the catch has been processed on board, the master of the vessel shall also complete boxes 6, 7 and 8. Articles 330, 331 and 332 shall apply to completion of the corresponding boxes on the certificate. When the declaration is made for release for free circulation of these products, the declarant shall complete boxes 1 and 2 of the certificate. 3. The certificate must conform to the model set out in Annex 110a and be drawn up in accordance with paragraph 2. 4. Where the products are declared for release for free circulation at the port where they were unloaded from the Community fishing vessel which made the catch, the derogation referred to in Article 326(2) shall apply mutatis mutandis. 5. For the purposes of paragraphs 1 to 4, the meaning of "Community fishing vessel" and "Community factory vessel" shall be as defined in Article 325(1) while "products" shall be taken to mean those products and goods referred to in Articles 326 to 332, where reference is made to those provisions. 6. In order to ensure that paragraphs 1 to 5 are complied with, the Member State administrations shall accord each other mutual assistance in checking that certificates are authentic and the particulars in them accurate.

PART IV CUSTOMS DEBT TITLE I SECURITY

Article 857 1. The types of security other than cash deposits or guarantors, within the meaning of Articles 193, 194 and 195 of the Code, and the cash deposit or the submission of securities for which Member States may opt even if they do not comply with the conditions laid down in Article 194 (1) of the Code, shall be as follows: (a)the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property; (b)the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or, in particular, a savings bank book or entry in the national debt register; (c)the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities and, in particular, the lodging of a bill of exchange the payment of which is guaranteed by such third party; (d)a cash deposit or security deemed equivalent thereto in a currency other than that of the Member State in which the security is given; (e)participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities. 2. The circumstances in which and the conditions under which recourse may be had to the types of security referred to in paragraph 1 shall be determined by the customs authorities.

Article 858 Where security is given by making a cash deposit, no interest thereon shall be payable by the customs authorities.

TITLE II INCURRENCE OF THE DEBT CHAPTER 1 Failures which have no significant effect on the operation of temporary storage or of the customs procedure

Article 859 The following failures shall be considered to have no significant effect on the correct operation of the temporary storage or customs procedure in question within the meaning of Article 204 (1) of the Code, provided: they do not constitute an attempt to remove the goods unlawfully from customs supervision, they do not imply obvious negligence on the part of the person concerned, and all the formalities necessary to regularize the situation of the goods are subsequently carried out: 1.exceeding the time limit allowed for assignment of the goods to one of the customs-approved treatments or uses provided for under the temporary storage or customs procedure in question, where the time limit would have been extended had an extension been applied for in time; 2.in the case of goods placed under a transit procedure, failure to fulfil one of the obligations entailed by the use of that procedure, where the following conditions are fulfilled: (a)the goods entered for the procedure were actually presented intact at the office of destination; (b)the office of destination has been able to ensure that the goods were assigned a customs-approved treatment or use or were placed in temporary storage at the end of the transit operation; (c)where the time limit set under Article 356 has not been complied with and paragraph 3 of that Article does not apply, the goods have nevertheless been presented at the office of destination within a reasonable time; 3.in the case of goods placed in temporary storage or under the customs warehousing procedure, handling not authorized in advance by the customs authorities, provided such handling would have been authorized if applied for; 4.in the case of goods placed under the temporary importation procedure, use of the goods otherwise than as provided for in the authorization, provided such use would have been authorized under that procedure if applied for; 5.in the case of goods in temporary storage or placed under a customs procedure, unauthorized movement of the goods, provided the goods can be presented to the customs authorities at their request; 6.in the case of goods in temporary storage or entered for a customs procedure, removal of the goods from the customs territory of the Community or their introduction into a free zone of control type I within the meaning of Article 799 or into a free warehouse without completion of the necessary formalities; 7.in the case of goods or products physically transferred within the meaning of Articles 296, 297 or 511, failure to fulfil one of the conditions under which the transfer takes place, where the following conditions are fulfilled: (a)the person concerned can demonstrate, to the satisfaction of the customs authorities, that the goods or products arrived at the specified premises or destination and, in cases of transfer based on Articles 296, 297, 512(2) or 513, that the goods or products have been duly entered in the records of the specified premises or destination, where those Articles require such entry in the records; (b)where a time limit set in the authorisation was not observed, the goods or products nevertheless arrived at the specified premises or destination within a reasonable time; 8.in the case of goods eligible on release for free circulation for the total or partial relief from import duties referred to in Article 145 of the Code, the existence of one of the situations referred to in Article 204 (1) (a) or (b) of the Code while the goods concerned are in temporary storage or under another customs procedure before being released for free circulation; 9.in the framework of inward processing and processing under customs control, exceeding the time-limit allowed for submission of the bill of discharge, provided the limit would have been extended had an extension been applied for in time; 10.exceeding the time-limit allowed for temporary removal from a customs warehouse, provided the limit would have been extended had an extension been applied for in time.

Article 860 The customs authorities shall consider a customs debt to have been incurred under Article 204 (1) of the Code unless the person who would be the debtor establishes that the conditions set out in Article 859 are fulfilled.

Article 861 The fact that the failures referred to in Article 859 do not give rise to a customs debt shall not preclude the application of provisions of criminal law in force or of provisions allowing cancellation and withdrawal of authorizations issued under the customs procedure in question.

CHAPTER 2 Natural wastage

Article 862 1. For the purposes of Article 206 of the Code, the customs authorities shall, at the request of the person concerned, take account of the quantities missing wherever it can be shown that the losses observed result solely from the nature of the goods and not from any negligence or manipulation on the part of that person. 2. In particular, negligence or manipulation shall mean any failure to observe the rules for transporting, storing, handling, working or processing the goods in question imposed by the customs authorities or by normal practice.

Article 863 The customs authorities may waive the obligation for the person concerned to show that the goods were irretrievably lost for reasons inherent in their nature where they are satisfied that there is no other explanation for the loss.

Article 864 The national provisions in force in the Member States concerning standard rates for irretrievable loss due to the nature of the goods themselves shall be applied where the person concerned fails to show that the real loss exceeds that calculated by application of the standard rate for the goods in question.

CHAPTER 3 Goods in special situations

Article 865 The presentation of a customs declaration for the goods in question, or any other act having the same legal effects, and the production of a document for endorsement by the competent authorities, shall be considered as removal of goods from customs supervision within the meaning of Article 203 (1) of the Code, where these acts have the effect of wrongly conferring on them the customs status of Community goods. However, in the case of airline companies authorised to use a simplified transit procedure with the use of an electronic manifest, the goods shall not be considered to have been removed from customs supervision if, at the initiative or on behalf of the person concerned, they are treated in accordance with their status as non-Community goods before the customs authorities find the existence of an irregular situation and if the behaviour of the person concerned does not suggest any fraudulent dealing

Article 866 Without prejudice to the provisions laid down concerning prohibitions or restrictions which may be applicable to the goods in question, where a customs debt on importation is incurred pursuant to Articles 202, 203, 204 or 205 of the Code and the import duties have been paid, those goods shall be deemed to be Community goods without the need for a declaration for entry into free circulation.

Article 867 The confiscation of goods pursuant to Article 233 (c) and (d) of the Code shall not affect the customs status of the goods in question.

Article 867a 1. Non-Community goods which have been abandoned to the Exchequer or seized or confiscated shall be considered to have been entered for the customs warehousing procedure. 2. The goods referred to in paragraph 1 may be sold by the customs authorities only on the condition that the buyer immediately carries out the formalities to assign them a customs-approved treatment or use. Where the sale is at a price inclusive of import duties, the sale shall be considered as equivalent to release for free circulation, and the customs authorities themselves shall calculate the duties and enter them in the accounts. In these cases, the sale shall be conducted according to the procedures in force in the Member States. 3. Where the administration decides to deal with the goods referred to in paragraph 1 otherwise than by sale, it shall immediately carry out the formalities to assign them one of the customs-approved treatments or uses laid down in Article 4 (15) (a), (b), (c) and (d) of the code.

TITLE III RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT

Article 868 Member States need not enter in the accounts amounts of duty of less than ECU 10. There shall be no post-clearance recovery of import duties or export duties where the amount per recovery action is less than ECU 10.

Article 869 The customs authorities shall themselves decide not to enter uncollected duties in the accounts: (a)in cases in which preferential tariff treatment has been applied in the context of a tariff quota, a tariff ceiling or other arrangements when entitlement to this treatment had been ended at the time of acceptance of the customs declaration without that fact having been published in the Official Journal of the European Communities before the release for free circulation of the goods in question or, where such fact is not published, having been made known in an appropriate manner in the Member State concerned, the person liable for payment for his part having acted in good faith and complied with all the provisions laid down by the legislation in force as regards the customs declaration; (b)in cases in which they consider that the conditions laid down in Article 220(2)(b) of the Code are fulfilled, except those in which the dossier must be transmitted to the Commission pursuant to Article 871. However, where Article 871(2), second indent, is applicable, the customs authorities may not adopt a decision waiving entry in the accounts of the duties in question until the end of a procedure initiated in accordance with Articles 871 to 876. (c)in cases in which the Member State to which the said authorities are subject has been so authorized in accordance with Article 875. Where a request is submitted for repayment or remission under Article 236 of the Code in conjunction with Article 220(2)(b) of the Code, subparagraph (b) of the first paragraph of this Article and Articles 871 to 876 shall apply mutatis mutandis. For the purposes of applying the above paragraphs the Member States shall give each other mutual assistance, particularly where an error by the customs authorities of a Member State other than the one responsible for taking the decision is concerned.

Article 870 1. Each Member State shall hold at the disposal of the Commission a list of the cases in which the following provisions have been applied: Article 869(a), Article 236 of the Code in conjunction with Article 220(2)(b) of the Code, where no communication is required under paragraph 2, Article 869(b), where no communication is required under paragraph 2. 2. Each Member State shall communicate to the Commission a list of the cases in which the amount not collected from the operator concerned in respect of one or more import or export operations but in consequence of a single error is more than EUR 50000, and the provisions of Article 236 of the Code in conjunction with Article 220(2)(b) of the Code or of Article 869(b) have been applied, giving a short summary of each case. This communication shall be forwarded during the first and third quarters of each year for all cases in which it was decided not to enter the uncollected duties in the accounts during the preceding half-year.

Article 871 1. The customs authority shall transmit the case to the Commission to be settled under the procedure laid down in Articles 872 to 876 where it considers that the conditions laid down in Article 220(2)(b) of the Code are fulfilled and: it considers that the Commission has committed an error within the meaning of Article 220(2)(b) of the Code, the circumstances of the case are related to the findings of a Community investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural mattersOJ L 82, 22.3.1997, p. 1. or under any other Community legislation or any agreement concluded by the Community with a country or group of countries in which provision is made for carrying out such Community investigations, or the amount not collected from the operator concerned in respect of one or more import or export operations but in consequence of a single error is EUR 500000 or more. 2. However, the cases referred to in paragraph 1 shall not be transmitted where: the Commission has already adopted a decision under the procedure provided for in Articles 872 to 876 on a case involving comparable issues of fact and of law, the Commission is already considering a case involving comparable issues of fact and of law. 3. The dossier submitted to the Commission shall contain all the information required for full consideration. It shall include detailed information on the behaviour of the operator concerned, and in particular on his professional experience, good faith and diligence. This assessment shall be accompanied by all information that may demonstrate that the operator acted in good faith. The dossier shall also include a statement, signed by the applicant for repayment or remission, certifying that he has read the dossier and either stating that he has nothing to add or listing all the additional information that he considers should be included. 4. As soon as it receives the dossier the Commission shall inform the Member State concerned accordingly. 5. Should it be found that the information supplied by the Member State is not sufficient to enable a decision to be taken on the case concerned in full knowledge of the facts, the Commission may request that additional information be supplied. 6. Where one of the following situations occurs the Commission shall return the dossier to the customs authority and the procedure referred to in Articles 872 to 876 shall be deemed never to have been initiated: the dossier shows that there is a disagreement between the customs authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts, the dossier is obviously incomplete since it contains nothing that would justify its consideration by the Commission, under paragraphs 1 and 2, the dossier should not be transmitted, the existence of a customs debt has not been established, new information relating to the dossier and of a nature to alter substantially its presentation of the facts or legal assessment has been transmitted by the customs authority to the Commission while it is considering the dossier.

Article 872 The Commission shall send to the Member States a copy of the dossier referred to in Article 871(3) within 15 days of the date on which it received that dossier. Consideration of the case in question shall be included as soon as possible on the agenda of a meeting of the group of experts provided for in Article 873.

Article 872a Where, at any time in the procedure provided for in Articles 872 and 873, the Commission intends to take a decision unfavourable towards the person concerned by the case presented, it shall communicate its objections to him/her in writing, together with all the documents on which it bases those objections. The person concerned by the case submitted to the Commission shall express his/her point of view in writing within a period of one month from the date on which the objections were sent. If he/she does not give a point of view within that period, he/she shall be deemed to have waived the right to express a position.

Article 873 After consulting a group of experts composed of representatives of all Member States, meeting within the framework of the Committee to consider the case in question, the Commission shall decide whether the circumstances under consideration are such that the duties in question need not be entered in the accounts. That decision shall be taken within nine months of the date on which the dossier referred to in Article 871(3) is received by the Commission. However, where the declaration or detailed assessment of the operator's behaviour referred to in Article 871(3) is not included in the dossier, the nine months shall be counted only from the date of receipt of these documents by the Commission. The Commission shall notify the customs authority and the person concerned accordingly. Where the Commission has found it necessary to ask for additional information from the Member State in order to reach its decision, the nine months shall be extended by a period equivalent to that between the date the Commission sent the request for additional information and the date it received that information. The Commission shall notify the person concerned of the extension of the procedure. Where the Commission conducts investigations itself in order to reach a decision, the nine months shall be extended by the time necessary to complete the investigations. Such an extension shall not exceed nine months. The Commission shall notify the customs authority and the person concerned of the dates on which investigations are opened and closed. Where the Commission has notified the person concerned of its objections in accordance with Article 872a, the period of nine months shall be extended by one month.

Article 874 The Member State concerned shall be notified of the decision referred to in Article 873 as soon as possible and in any event within one month of the expiry of the period specified in that Article. The Commission shall notify the Member States of the decisions it has adopted in order to help customs authorities to reach decisions in situations involving comparable issues of fact and law.

Article 875 Where it is established by the decision referred to in Article 873 that the circumstances under consideration are such that the duties in question need not be entered in the accounts, the Commission may specify the conditions under which the Member States may refrain from post-clearance entry in the account in cases involving comparable issues of fact and of law.

Article 876 If the Commission fails to take a decision within the period referred to in Article 873 or fails to notify a decision to the Member State concerned within the period referred to in Article 874, the customs authorities of that Member State shall not enter the duties in question in the accounts.

Article 876a 1. The customs authorities shall suspend the debtor's obligation to pay the duties until such time as they have taken a decision on the request, provided that, where the goods are no longer under customs supervision, security is lodged for the amount of those duties, and that: (a)in cases where a request for invalidation of a declaration has been presented, this request is likely to be met; (b)in cases where a request has been presented for remission pursuant to Article 236 in conjunction with Article 220 (2) (b) of the Code or pursuant to Article 238 or Article 239, the customs authorities consider that the conditions laid down in the relevant provision may be regarded as having been fulfilled; (c)in cases other than those referred to under (b), a request has been presented for remission pursuant to Article 236 of the Code and the conditions referred to in the second paragraph of Article 244 of the Code have been fulfilled. It shall not be necessary to require a security where such requirement would be likely, owing to the debtor's circumstances, to cause serious economic or social difficulties. 2. In cases where goods in one of the circumstances referred to in the second indent of Article 233 (c) or in Article 233 (d) of the Code are seized, the customs authorities shall suspend the debtor's obligation to pay the duties if they consider that the conditions for confiscation may be regarded as having been fulfilled. 3. Where a customs debt is incurred under Article 203 of the Code, the customs authorities shall suspend the obligation of the person referred to in the fourth indent of paragraph 3 of that Article to pay the duties where at least one other debtor has been identified and the amount of the duties has also been communicated to him in accordance with Article 221 of the Code. The suspension may be granted only on the condition that the person referred to in the fourth indent of Article 203(3) of the Code is not also covered by one of the other indents of the said paragraph and has not been obviously negligent in fulfilling his obligations. The duration of the suspension shall be limited to one year. However, this period may be extended by the customs authorities for duly justified reasons. The suspension shall be conditional on the lodging by the person for whose benefit it is granted of a valid security for the amount of the duties at stake, except where such a security covering the whole amount of duties at stake already exists and the guarantor has not been released from his undertakings. Such security need not be required where such a requirement would be likely, owing to the debtor's circumstances, to cause serious economic or social difficulties.

TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES CHAPTER 1 General provisions

Article 877 1. For the purposes of this Title: (a)customs office of entry in the accounts means: the customs office where the import or export duties whose repayment or remission is requested were entered in the accounts; (b)decision-making customs authority means: the customs authority competent to decide on an application for repayment or remission of import or export duties in the Member State where the duties concerned were entered in the accounts; (c)supervising customs office means: the customs office having jurisdiction over the goods which gave rise to entry in the accounts of the import or export duties whose repayment or remission is requested, the said office carrying out certain checks required for appraisal of the application; (d)implementing customs office means: the customs office which adopts the measures necessary to ensure that the decision to repay or remit the import or export duties is correctly implemented. 2. The functions of office of entry in the accounts, decision-making customs authority, supervising customs office and implementing customs office may be carried out wholly or in part by the same customs office

CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code Section 1 Application

Article 878 1. Application for repayment or remission of import or export duties, hereinafter referred to as "application for repayment or remission", shall be made by the person who paid or is liable to pay those duties, or the persons who have taken over his rights and obligations. Application for repayment or remission may also be made by the representative of the person or persons referred in the first subparagraph. 2. Without prejudice to Article 882, application for repayment or remission shall be made, in one original and one copy, on a form conforming to the specimen and provisions in Annex 111. However, application for repayment or remission may also be made, at the request of the person or persons referred to in paragraph 1, on plain paper, provided it contains the information appearing in the said Annex.

Article 879 1. Applications for repayment or remission, accompanied by the documents referred to in Article 6 (1) of the Code, must be lodged with the customs office of entry in the accounts, unless the customs authorities designate another office for this purpose; the said office shall transmit it immediately after acceptance to the decision-making customs authority if it is not itself designated as such. 2. The customs office referred to in paragraph 1 shall enter the date of receipt on the original and the copy of the application. It shall return the copy to the applicant. Where the second subparagraph of Article 878 (2) is applied, the said customs office shall acknowledge receipt in writing to the applicant.

Article 880 Without prejudice to any specific provisions adopted in this connection under the common agricultural policy, an application relating to goods in respect of which an import or export licence or advance fixing certificate was produced when the relevant customs declaration was lodged must also be accompanied by certification issued by the authorities responsible for issuing such licence or certificate attesting that the necessary steps have been taken to cancel the effects of the said licence or certificate. Such certification shall not be required, however: where the customs authority to which the application is submitted itself issued the licence or certificate in question, where the ground relied upon in support of the application is a substantive error that has no effect on the attribution of the licence or certificate in question.

Article 881 1. The customs office referred to in Article 879 may accept an application not containing all the information provided for on the form referred to in Article 878 (2). However, the application must contain at least the information to be entered in boxes 1 to 3 and 7. 2. Where paragraph 1 is applied, the said customs office shall set a time limit for the supply of any missing particulars and/or documents. 3. Where the time limit set by the customs office pursuant to paragraph 2 is not observed, the application shall be considered to have been withdrawn. The applicant shall be informed of this immediately.

Article 882 1. For returned goods on which export duties were levied at the time of their export from the customs territory of the Community, repayment or remission of these duties shall be subject to the presentation to the customs authorities of a request accompanied by: (a)the document issued as evidence of payment, where the amounts concerned have already been collected; (b)the original, or the copy certified by the customs office of reimportation, of the declaration for free circulation relating to the returned goods. This document shall bear one of the following endorsements made by the customs office of reimportation: Mercancías de retorno en aplicación de la letra (b) del apartado 2 del artículo 185 del Código, Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b), Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des Zollkodex, Εμπορεύματα επανεισαγόμενα κατ' εφαρμογή του άρθρου 185 παράγραφος 2 στοιχείο (β) του κώδικα, Goods admitted as returned goods under Article 185 (2) (b) of the Code, Marchandises en retour en application de l'article 185 paragraphe 2 point (b) du code, Merci in reintroduzione in applicazione dell'articolo 185, paragrafo 2, lettera (b) del codice, Goederen die met toepassing van artikel 185, lid 2, onder (b), van het Wetboek kunnen worden toegelaten als terugkerende goederen, Mercadorias de retorno por aplicação da alínea (b) do no 2 do artigo 185o do código, Yhteisön tullikoodeksin 185 artiklan 2 kohdan b alakohdan mukaista palautustavaraa —Returvaror enligt artikel 185.2 (b) i gemenskapens tullkod, Returvaror enligt artikel 185.2 b i gemenskapens tullkodex, Vrácené zboží podle čl. 185 odst. 2 písm. b) kodexu, Seadustiku artikli 185(2)(b) alusel tagasitoodud kaubaks tunnistatud kaup, Preces atzītas par atpakaļievestām saskaņā ar Kodeksa 185. panta 2. punkta b) apakšpunktu, Prekės įvežtos kaip grąžintos prekės vadovaujantis Kodekso 185 straipsnio 2 dalies b punktu, A Vámkódex 185. cikke (2) bekezdésének b) pontja értelmében tértiáruként behozott áruk, Oġġetti mdaħħla bħala oġġetti miġjuba lura taħt Artikolu 185(2)(b) tal-Kodiċi, Towary dopuszczone jako towary powracające zgodnie z art. 185 ust. 2 lit. b) Kodeksu, Blago se ponovno uvaža v skladu s členom 185(2)(b) Zakonika, Vrátený tovar podľa článku 185 ods. 2 písm. b) colného zákonníka, Стоки, допуснати като върнати съгласно член 185, параграф 2, точка б от Кодекса, Mărfuri admise ca returnate în baza Articolului 185 (2) (b) din Cod; (c)the copy of the export declaration returned to the exporter at the time of completion of the export formalities for the goods, or a copy thereof certified by the customs office of exportation. Where the decision-making customs authority is already in possession of the particulars contained in one or more of the declarations referred to at (a), (b) or (c) above, the declaration or declarations concerned need not be produced. 2. The request referred to in paragraph 1 must be lodged with the customs office referred to in Article 879 within 12 months of the date of acceptance of the export declaration.

Section 2 Procedure for granting repayment or remission

Article 883 The decision-making customs authority may authorize completion of the customs formalities to which any repayment or remission may be subject before it has ruled on the application for repayment or remission. Such authorization shall be entirely without prejudice to its decision on the application.

Article 884 Without prejudice to Article 883 and until a decision has been taken on the application for repayment or remission, the goods in respect of which repayment or remission of duties has been requested may not be transferred to a location other than that specified in the said application unless the applicant notifies in advance the customs office referred to in Article 879, which shall in turn inform the decision-making customs authority.

Article 885 1. Where an application for repayment or remission relates to a case where supplementary information must be obtained or where the goods must be examined in order to ensure that the conditions for repayment or remission laid down in the Code and in this Title are satisfied, the decision-making customs authority shall adopt the measures necessary to that end, if necessary by requesting the assistance of the supervising customs office, specifying the nature of the information to be obtained or of the checks to be carried out. The supervising customs office shall comply promptly with this request and shall forward the information obtained and the results of the checks carried out to the decision-making customs authority. 2. Where the application relates to goods which are situated in a Member State other than that in which the import or export duties were entered in the accounts, the provisions of Chapter 4 of this Title shall apply.

Article 886 1. When the decision-making customs authority possesses all the necessary particulars, it shall give its decision in writing on the application for repayment or remission in accordance with Article 6 (2) and (3) of the Code. 2. Where the application is approved, the decision shall include all the particulars necessary for its implementation. Depending on the circumstances, some or all of the following particulars shall appear in the decision: (a)the information necessary for identifying the goods to which it applies; (b)the grounds for repayment or remission of the import or export duties and a reference to the corresponding article of the Code and, where appropriate, the corresponding article of this Title; (c)the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-making customs authority; (d)the time limit for completion of the formalities to which repayment or remission of the import or export duties is subject; (e)a statement indicating that the import or export duties will not be repaid or remitted until the implementing customs office has informed the decision-making customs authority that the formalities to which repayment or remission is subject have been completed; (f)particulars of any requirements to which the goods remain subject pending implementation of the decision; (g)a notice informing the recipient that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.

Article 887 1. The implementing customs office shall take steps to ensure: where appropriate, that the requirements referred to in Article 886 (2) (f) are met, that in all cases the goods are actually used in the manner or sent to the destination specified in the decision to repay or remit import or export duties. 2. Where the decision specifies that the goods may be placed in a customs warehouse, a free zone or a free warehouse, and the recipient avails himself of this opportunity, the necessary formalities must be carried out with the implementing customs office. 3. Where the decision to repay or remit duties specifies a use to which the goods are to be put or a destination to which they are to be sent which can be established only in a Member State other than that in which the implementing customs office is located, proof of compliance shall be furnished by production of a control copy T 5 issued and used in accordance with the provisions of Articles 912a to 912g, and of this Article. The control copy T 5 must contain the following: (a)box 33 shall contain the combined nomenclature code of the goods; (b)box 103 shall indicate in words the net quantity of the goods; (c)box 104 shall contain, as appropriate, either the words "exit from the customs territory of the Community", or one of the following under the heading "other": Delivery free of charge to the following charity …, Destruction under customs supervision, Entry for the following customs procedure …, Placing in a free zone or free warehouse; (d)box 106 shall contain reference particulars of the decision granting repayment or remission of duties; (e)box 107 shall contain the words "Articles 877 to 912 of Regulation (EEC) No 2454/93". 4. The supervising customs office which establishes or on whose responsibility it is established that the goods have actually been used for the purpose specified or have arrived at the prescribed destination shall complete the box entitled "Control of use and/or destination" of the control document by entering a cross against "have received the use and/or destination declared overleaf" and giving the relevant date. 5. When the implementing customs office has satisfied itself that the conditions set out in paragraph 1 are fulfilled, it shall send a certificate to that effect to the decision-making customs authority.

Article 888 A decision-making customs authority having approved an application for repayment or remission of duties shall repay or remit such duty only after receiving the certificate referred to in Article 887 (5).

Article 889 1. Where the request for repayment or remission is based on the existence, at the time when the declaration of release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other preferential tariff arrangements, repayment or remission shall be granted only on condition that, at the time of lodging the application for repayment or remission accompanied by the necessary documents: in the case of a tariff quota, its volume has not been exhausted, in other cases, the rate of duty normally due has not been re-established. If the conditions laid down in the preceding paragraph are not fulfilled, repayment or remission shall nevertheless be granted where the failure to apply the reduced or zero rate of duty to the goods was the result of an error on the part of the customs authorities themselves and the declaration for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the reduced or zero rate. 2. Each Member State shall keep at the disposal of the Commission a list of the cases in which the provisions of the second subparagraph of paragraph 1 have been applied

Article 890 The decision-making customs authority shall grant repayment or remission when: (a)the request is accompanied with a certificate of origin, a movement certificate, a certificate of authenticity, an internal Community transit document or with any other appropriate document, indicating that the imported goods were eligible, at the time of acceptance of the declaration for free circulation, for Community treatment, preferential tariff treatment or favourable tariff treatment by reason of the nature of goods; (b)the document thus produced refers specifically to the goods in question; (c)all the conditions relating to acceptance of the said document are fulfilled; (d)all the other conditions for the granting of the Community treatment, a preferential tariff treatment or of a favourable tariff treatment by reason of the nature of goods are fulfilled. Repayment or remission shall take place upon presentation of the goods. Where the goods cannot be presented to the implementing customs office, the decision-making customs authority shall grant repayment or remission only where it has information showing unequivocally that the certificate or document produced post-clearance applies to the said goods.

Article 891 Repayment or remission of duty shall not be granted where certificates for the advance fixing of levies are presented in support of the application.

Article 892 Import duties shall not be repaid or remitted under Article 238 of the Code where: the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, under which the goods were entered for a customs procedure involving the obligation to pay import duties, the goods are sold by the importer after it has been ascertained that they are defective or do not comply with the terms of the contract.

Article 893 1. Without prejudice to Article 900 (1) (c), the decision-making customs authority shall set a deadline, no later than two months from the date of notification of the decision to repay or remit import duties or export duties, for completion of the customs formalities to which the repayment or remission of duties is subject. 2. Failure to observe the deadline referred to in paragraph 1 shall result in loss of entitlement to repayment or remission except where the person concerned by the decision proves that he was prevented from meeting this deadline by unforeseeable circumstances or force majeure.

Article 894 Where destruction of the goods authorized by the decision-making customs authority produces waste or scrap, such waste or scrap shall be regarded as non-Community goods once a decision has been taken accepting the application for repayment or remission.

Article 895 Where the authorization referred to in the second subparagraph of Article 238 (2) (b) of the Code is granted, the customs authorities shall take all necessary steps to ensure that goods placed in a customs warehouse, free zone or free warehouse may subsequently be recognized as non-Community goods.

Article 896 1. Goods which, under the common agricultural policy, are entered for a customs procedure involving the obligation to pay import duties under an import licence or advance fixing certificate shall benefit from Articles 237, 238 and 239 of the Code only where the customs office referred to in Article 879 is satisfied that the necessary steps have been taken by the competent authorities to cancel the effects with regard to the certificate under which the importation took place. 2. Paragraph 1 shall also apply in the case of re-exportation, placing in a customs warehouse, free zone or free warehouse, or destruction of the goods.

Article 897 Where it is not the complete article that is exported, re-exported or destroyed or assigned to another authorized customs treatment or use, but one or more parts or components of that article, the amount to be repaid or remitted shall be the difference between the amount of import duties on the complete article and the amount of import duties which would have been chargeable on the remainder of the article if the latter had been entered in the unaltered state for a customs procedure involving the obligation to pay such duties on the date on which the complete article was so entered.

Article 898 The amount referred to in Article 240 of the Code is hereby set at ECU 10.

CHAPTER 3 Specific provisions relating to the application of Article 239 of the Code Section 1 Decisions to be taken by the customs authorities of the Member States

Article 899 1. Where the decision-making customs authority establishes that an application for repayment or remission submitted to it under Article 239(2) of the Code: is based on grounds corresponding to one of the circumstances referred to in Articles 900 to 903, and that these do not result from deception or obvious negligence on the part of the person concerned, it shall repay or remit the amount of import or export duties concerned, is based on grounds corresponding to one of the circumstances referred to in Article 904, it shall not repay or remit the amount of import or export duties concerned. 2. In other cases, except those in which the dossier must be submitted to the Commission pursuant to Article 905, the decision-making customs authority shall itself decide to grant repayment or remission of the import or export duties where there is a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned. Where Article 905(2), second indent, is applicable, the customs authorities may not decide to authorise repayment or remission of the duties in question until the end of a procedure initiated in accordance with Articles 906 to 909. 3. For the purposes of Article 239(1) of the Code and of this Article, "the person concerned" shall mean the person or persons referred to in Article 878(1) or their representatives, and any other person who was involved with the completion of the customs formalities relating to the goods concerned or gave the instructions necessary for the completion of these formalities. 4. For the purposes of applying paragraphs 1 and 2 the Member States shall give each other mutual assistance, particularly where an error by the customs authorities of a Member State other than that responsible for taking the decision is concerned.

Article 900 1. Import duties shall be repaid or remitted where: (a)non-Community goods placed under a customs procedure involving total or partial relief from import duties or goods released for free circulation with favourable tariff treatment by reason of their end-use are stolen, provided that the goods are recovered promptly and placed again in their original customs situation in the state they were in when they were stolen; (b)non-Community goods are inadvertently withdrawn from the customs procedure involving total or partial relief from the said duties under which they had been placed, provided that, as soon as the error is found, they are placed again in their original customs situation in the state they were in when they were withdrawn; (c)it is impossible to operate the mechanism for opening the means of transport on which goods previously released for free circulation are located and accordingly to unload them on arrival at their destination, provided that they are immediately re-exported; (d)goods originally released for free circulation are subsequently returned to their non-Community supplier, under the outward processing arrangements, to enable him — free of charge — to eliminate defects existing prior to the release of the goods (even if found after release of the goods) or to bring them into line with the provisions of the contract under which they were released for free circulation, and the said supplier decides to keep the goods permanently because he is unable to remedy the defects or because it would not be economic to do so; (e)it is found, when the customs authorities decide on post-clearance entry in the accounts of import duties actually due on goods released for free circulation with full relief from such duties, that the goods in question have been re-exported from the customs territory of the Community without customs supervision, provided it is established that the substantive conditions laid down in the Code for the repayment or remission of such import duties would actually have been met at the time of re-exportation if the amount had been levied when the goods were released for free circulation; (f)a judicial body has forbidden the marketing of an item previously entered for a customs procedure obliging the person concerned to pay import duties under normal conditions, and the said item is re-exported from the customs territory of the Community or destroyed under the control of the customs authorities, provided it is established that the item in question has not actually been used in the Community; (g)the goods have been entered for a customs procedure involving the obligation to pay such duties by a declarant empowered to do so on his own initiative and, through no fault of the declarant, it has not been possible to deliver them to the consignee; (h)the goods have been addressed to the consignee in error by the consignor; (i)the goods are found to be unsuitable for the use for which the consignee intended them because of an obvious factual error in his order; (j)after having been released for a customs procedure involving the obligation to pay import duties, the goods are found not to have complied, at the time of their release, with the rules in force concerning their use or marketing and therefore cannot be used for the purpose intended by the consignee; (k)the use of the goods by the consignee for the purpose intended is prevented or substantially restricted as a result of measures of general scope taken, after the date of release for a customs procedure involving the obligation to pay import duties, by an authority or other body having the appropriate power of decision; (l)total or partial import duty relief applied for by the person concerned in accordance with existing provisions cannot, through no fault of the person concerned, be granted by the customs authorities, who shall accordingly enter in the accounts the import duties which have become due; (m)the goods reached the consignee after the binding delivery dates stipulated in the contract under which they were entered for a customs procedure involving the obligation to pay import duties; (n)it has not been possible to sell the goods in the customs territory of the Community and they are delivered free of charge to charities: carrying out their activities in a third country, provided that they are represented in the Community,or carrying out their activities in the customs territory of the Community, provided that they are eligible for relief in the case of importation for free circulation of similar goods from third countries. (o)the customs debt has been incurred otherwise than under Article 201 of the Code and the person concerned is able to produce a certificate of origin, a movement certificate, an internal Community transit document or other appropriate document showing that if the imported goods had been entered for free circulation they would have been eligible for Community treatment or preferential tariff treatment, provided the other conditions referred to in Article 890 were satisfied. 2. Repayment or remission of import duties in the cases referred to in paragraph 1(c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the supervision of the customs authorities. If requested, the decision-making authority shall permit re-export of the goods to be replaced by their destruction or by placing them under the external Community transit procedure, under the customs warehousing arrangements, or in a free zone or free warehouse. Goods to be assigned one of these treatments shall be considered to be non-Community goods. In this case, the customs authorities shall take all requisite measures to ensure that the goods placed in a customs warehouse, in a free zone or in a free warehouse may later be recognised as non-Community goods. 3. In the cases referred to in paragraph 1 (h) , repayment or remission of import duties shall be conditional on re-export of the goods to the original supplier or to another address specified by him. 4. In addition, the supervising customs office must be satisfied that the goods have been neither used nor sold before their re-exportation.

Article 901 1. Import duties shall be repaid or remitted where: (a)goods entered in error for a customs procedure involving the obligation to pay import duties have been re-exported from the customs territory of the Community without having been previously entered for the customs procedure under which they should have been placed, provided the other conditions laid down in Article 237 of the Code have been met; (b)the goods have been re-exported or destroyed in accordance with Article 238 (2) (b) of the Code without customs supervision, provided the other conditions laid down in the said Article have been met; (c)the goods have been re-exported or destroyed without customs supervision in accordance with Article 900 (1) (c) and (f) to (n), provided the other conditions laid down in Article 900 (2) and (4) have been met. 2. Repayment or remission of import duties in the circumstances referred to in paragraph 1 shall be conditional on: (a)production of all the evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested: have actually been re-exported from the customs territory of the Community, or have been destroyed under the supervision of authorities or persons empowered to certify such destruction officially; (b)the return to the decision-making customs authority of any document certifying the Community status of the goods in question under cover of which the said goods may have left the customs territory of the Community, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with any importation of goods into the Community.

Article 902 1. For the purposes of Article 901 (2): (a)the evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested have actually been re-exported from the customs territory of the Community shall consist of the presentation by the applicant of: the original or a certified copy of the declaration for export of the goods from the customs territory of the Community,and certification by the customs office through which the goods actually left the customs territory of the Community.Where such certification cannot be produced, proof that the goods have left the customs territory of the Community may be presented in the form of: certification by the customs office in the third country of destination confirming that the goods have arrived, or the original or a certified copy of the customs declaration for the goods made in the third country of destination.These documents must be accompanied by administrative and commercial documentation enabling the decision-making customs authority to check that the goods exported from the customs territory of the Community are the same as those which had been declared for a customs procedure involving the obligation to pay import duties, namely: the original or a certified copy of the declaration for the said procedure,and where this is considered necessary by the decision-making customs authority, commercial or administrative documents (such as invoices, dispatch details, transit documents or health certificates) containing a full description of the goods (trade description, quantities, marks and other identifying particulars) which were presented with the declaration for the said procedure or with the declaration for export from the customs territory of the Community or the customs declaration made for the goods in the third country of destination, as the case may be; (b)The evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested have actually been destroyed under the supervision of authorities or persons authorized to certify officially such destruction shall consist of the presentation by the applicant of: a report or declaration of destruction drawn up by the authorities under whose supervision the goods were destroyed, or a certified copy thereof, or a certificate drawn up by the person authorized to certify destruction, accompanied by evidence of his authority.These documents shall contain a sufficiently full description of the destroyed goods (trade description, quantities, marks and other identifying particulars) to enable the customs authorities to satisfy themselves, by means of comparison with the particulars given in the declaration for a customs procedure involving the obligation to pay import duties and the accompanying commercial documents (invoices, dispatch details, etc.), that the destroyed goods are those which had been declared for the said procedure. 2. Where the evidence referred to in paragraph 1 is insufficient to allow the decision-making customs authority to take a decision on the case submitted to it in full knowledge of the facts, or where certain evidence is not available, such evidence may be supplemented or replaced by any other documents considered necessary by the said authority.

Article 903 1. For returned goods in respect of which an export duty was levied when they were exported from the customs territory of the Community, entry for free circulation shall give the right to repayment of the amounts levied. 2. Paragraph 1 shall apply only to goods which are in one of the situations referred to in Article 844. It must be proved to the satisfaction of the customs office where the goods are declared for release for free circulation that the goods are in one of the situations referred to in Article 185 (2) (b) of the Code. 3. Paragraph 1 shall apply even where the returned goods constitute only a proportion of the goods previously exported from the customs territory of the Community.

Article 904 Import duties shall not be repaid or remitted where the only grounds relied on in the application for repayment or remission are, as the case may be: (a)re-export from the customs territory of the Community of goods previously entered for a customs procedure involving the obligation to pay import duties, for reasons other than those referred to in Article 237 or 238 of the Code or in Article 900 or 901, notably failure to sell; (b)destruction, for any reason whatsoever, save in the cases expressly provided for by Community legislation, of goods entered for a customs procedure involving the obligation to pay import duties after their release by the customs authorities; (c)presentation, for the purpose of obtaining preferential tariff treatment of goods declared for free circulation, of documents subsequently found to be forged, falsified or not valid for that purpose, even where such documents were presented in good faith.

Article 904a 1. When no communication is required under paragraph 2, each Member State shall hold at the disposal of the Commission the list of the cases in which Article 899(2) was applied. 2. Each Member State shall communicate to the Commission a list of the cases in which it has applied the provisions of Article 899(2) and the amount repaid or remitted in respect of one or more import or export operations but in consequence of a single special situation is more than EUR 50000, giving a short summary of each case. This communication shall be forwarded during the first and third quarters of each year for all cases in which it was decided to repay or remit duties during the preceding half-year.

Section 2 Decisions to be taken by the Commission

Article 905 1. Where the application for repayment or remission submitted under Article 239(2) of the Code is supported by evidence which might constitute a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned, the Member State to which the decision-making customs authority belongs shall transmit the case to the Commission to be settled under the procedure laid down in Articles 906 to 909 where: the authority considers that a special situation is the result of the Commission failing in its obligations, the circumstances of the case are related to the findings of a Community investigation carried out under Regulation (EC) No 515/97, or under any other Community legislation or any agreement concluded by the Community with countries or groups of countries in which provision is made for carrying out such Community investigations, or the amount for which the person concerned may be liable in respect of one or more import or export operations but in consequence of a single special situation is EUR 500000 or more. The term "the person concerned" shall be interpreted in the same way as in Article 899. 2. However, the cases referred to in paragraph 1 shall not be transmitted where: the Commission has already adopted a decision under the procedure provided for in Articles 906 to 909 on a case involving comparable issues of fact and of law, the Commission is already considering a case involving comparable issues of fact and of law. 3. The dossier submitted to the Commission shall contain all the information required for full consideration. It shall include detailed information on the behaviour of the operator concerned, and in particular on his professional experience, good faith and diligence. This assessment shall be accompanied by all information that may demonstrate that the operator acted in good faith. The dossier shall also include a statement, signed by the applicant for repayment or remission, certifying that he has read the dossier and either stating that he has nothing to add or listing all the additional information that he considers should be included. 4. As soon as it receives the dossier the Commission shall inform the Member State concerned accordingly. 5. Should it be found that the information supplied by the Member State is not sufficient to enable a decision to be taken on the case concerned in full knowledge of the facts, the Commission may request that additional information be supplied. 6. Where one of the following situations occurs the Commission shall return the dossier to the customs authority and the procedure referred to in Articles 906 to 909 shall be deemed never to have been initiated: the dossier shows that there is a disagreement between the customs authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts, the dossier is obviously incomplete since it contains nothing that would justify its consideration by the Commission, under paragraphs 1 and 2, the dossier should not be transmitted, the existence of a customs debt has not been established, new information relating to the dossier and of a nature to alter substantially its presentation of the facts or legal assessment has been transmitted by the customs authority to the Commission while it is considering the dossier.

Article 906 The Commission shall forward to the Member States a copy of the dossier referred to in Article 905(3) within 15 days of the date on which it received that dossier. Consideration of the case in question shall be included as soon as possible on the agenda of a meeting of the group of experts provided for in Article 907.

Article 906a Where, at any time in the procedure provided for in Articles 906 and 907, the Commission intends to take a decision unfavourable towards the applicant for repayment or remission, it shall communicate its objections to him/her in writing, together with all the documents on which it bases those objections. The applicant for repayment or remission shall express his/her point of view in writing within a period of one month from the date on which the objections were sent. If he/she does not give his/her point of view within that period, he/she shall be deemed to have waived the right to express a position.

Article 907 After consulting a group of experts composed of representatives of all Member States, meeting within the framework of the Committee to consider the case in question, the Commission shall decide whether or not the situation which has been considered justifies repayment or remission. That decision shall be taken within nine months of the date on which the case referred to in Article 905(3) is received by the Commission. However, where the declaration or detailed assessment of the operator's behaviour referred to in Article 905(3) is not included in the dossier, the nine months shall be counted only from the date of receipt of these documents by the Commission. The customs authority and the person applying for repayment or remission shall be notified accordingly. Where the Commission has found it necessary to ask for additional information from the Member State in order to reach its decision, the nine months shall be extended by a period equivalent to that between the date the Commission sent the request for additional information and the date it received that information. The person applying for repayment or remission shall be notified of the extension. Where the Commission conducts investigations itself in order to reach its decision, the nine months shall be extended by the time necessary to complete the investigations. Such an extension shall not exceed nine months. The customs authority and the person applying for repayment or remission shall be notified of the dates on which investigations are opened and closed. Where the Commission has notified the person applying for repayment or remission of its objections in accordance with Article 906a, the period of nine months shall be extended by one month.

Article 908 1. The Member State concerned shall be notified of the decision referred to in Article 907 as soon as possible and in any event within one month of the expiry of the period specified in that Article. The Commission shall notify the Member States of the decisions it has adopted in order to help customs authorities to reach decisions on cases involving comparable issues of fact and law. 2. The decision-making authority shall decide whether to grant or refuse the application made to it on the basis of the Commission's decision notified in accordance with paragraph 1. 3. Where it is established by the decision referred to in Article 907 that the circumstances under consideration justify repayment or remission, the Commission may specify the conditions under which the Member States may repay or remit duties in cases involving comparable issues of fact and of law.

Article 909 If the Commission fails to take a decision within the time limit set in Article 907, or fails to notify a decision to the Member State in question within the time limit set in Article 908, the decision-making customs authority shall grant the application.

CHAPTER 4 Administrative assistance between the Customs authorities of the Member States

Article 910 In the cases referred to in Article 885 (2), the decision-making customs authority shall send the supervising customs office two copies of its request made out in writing on a form conforming to the model in Annex 112. The request shall be accompanied by originals or copies of the application for repayment or remission and of all documents necessary to enable the supervising customs office to obtain the information or carry out the checks requested.

Article 911 1. Within two weeks of the date of receipt of the request the supervising customs office shall obtain the information or carry out the checks requested by the decision-making customs authority. It shall enter the results obtained in the portion of the original of the document referred to in Article 910 reserved for that purpose and shall return the said document to the decision-making customs authority together with all the documents forwarded to it. 2. Where it is unable to obtain the information or carry out the checks requested within the two-week period referred to in paragraph 1, the supervising customs office shall acknowledge receipt of the request submitted to it within that period by returning to the decision-making customs authority the copy of the document referred to in Article 910 duly annotated.

Article 912 The implementing customs office shall send the certificate referred to in Article 887 (5) to the decision-making customs authority on a form conforming to the specimen in Annex 113.

Part IVa CONTROLS ON THE USE AND/OR DESTINATION OF GOODS

Article 912a 1. For purposes of this part: (a)"competent authorities" means: the customs authorities or any other Member State authority responsible for applying this part; (b)"office" means: the customs office or body responsible at local level for applying this part; (c)"T5 control copy" means: a T5 original and copy made out on forms corresponding to the specimen in Annex 63 accompanied where appropriate by either one or more original and copy forms T5 bis corresponding to the specimen in Annex 64 or one or more original and copy loading list T5 corresponding to the specimen in Annex 65. The forms shall be printed and completed in accordance with the explanatory note in Annex 66 and, where appropriate, any additional instructions laid down in other Community rules. 2. Where application of Community rules concerning goods imported into, exported from, or moving within the customs territory of the Community is subject to proof of compliance with the conditions provided for or prescribed by that measure for the use and/or destination of the goods, such proof shall be furnished by production of a T5 control copy, completed and used in accordance with the provisions of this part. 3. All goods entered on a given T5 control copy shall be loaded on a single means of transport within the meaning of the second subparagraph of Article 349(1), intended for a single consignee and the same use and/or destination. The competent authorities may allow the form corresponding to the specimen in Annex 65 to be replaced by T5 loading lists made out by an integrated electronic or automatic data-processing system or by descriptive lists drawn up for the purposes of carrying out dispatch/export formalities which include all the particulars provided for in the Annex 65 specimen form, provided such lists are designed and completed in such a way that they can be used without difficulty by the authorities in question and offer all the safeguards considered appropriate by those authorities. 4. In addition to obligations imposed under specific rules, any person who signs a T5 control copy shall be required to put the goods described in that document to the declared use and/or dispatch the goods to the declared destination. That person shall be liable in the event of the misuse by any person of any T5 control copy which the former has drawn up. 5. By way of derogation from paragraph 2 and unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods, each Member State shall have the right to require that the proof of goods having been assigned to the use and/or destination provided for or prescribed shall be furnished in accordance with a national procedure, provided that the goods do not leave its territory before they have been assigned to that use and/or destination.

Article 912b 1. A T5 control copy shall be made out in one original and at least one copy. Each of their forms must bear the original signature of the person concerned and include all the particulars regarding the description of goods and any additional information required by the provisions relating to the Community rules imposing the control. 2. Where the Community rules imposing the control provide for the lodging of a guarantee, it shall be lodged: at the agency designated by those rules or, failing that, at either the office which issues the T5 control copy or another office designated for that purpose by the Member State to which that office belongs, and in that manner laid down in those rules or, failing that, by the authorities of that Member State. In that case, one of the following phrases shall be entered in box 106 of the T5 form: Garantía constituida por un importe de … euros Sikkerhed på … EUR Sicherheit in Höhe von … EURO geleistet Κατατεθείσα εγγύηση ποσού … ΕΥΡΩ Guarantee of EUR … lodged Garantie d'un montant de … euros déposée Garanzia dell'importo di … EURO depositata Zekerheid voor … euro Entregue garantia num montante de … EURO Annettu … euron suuruinen vakuus Säkerhet ställd till et belopp av … euro. Celní dluh ve výši … EUR zajištěn Esitatud tagatis EUR … Galvojums par EUR … iesniegts Pateikta garantija … EUR sumai … EUR vámbiztosíték letétbe helyezve Garanzija fuq l-EUR … saret Złożono zabezpieczenie w wysokości … EUR Položeno zavarovanje v višini … EUR Poskytnuté zabezpečenie vo výške … EUR. Обезпечение от … EUR представено Garanție depusă în sumă de … EUR. 3. Where the Community rules imposing the control specify a time limit for assigning the goods to a particular use and/or destination, the statement "Time limit of … days for completion" in box 104 of the T5 form shall be completed. 4. Where the goods are moving under a customs procedure, the T5 control copy shall be issued by the customs office where the goods are dispatched. The document for the produce shall bear a reference to the T5 control copy issued. Similarly, box 109 of the T5 form issued shall contain a reference to the document used for the procedure. 5. Where the goods are not placed under a customs procedure, the T5 control copy shall be issued by the office where the goods are dispatched. One of the following phrases shall be entered in box 109 of the T5 form: Mercancías no incluidas en un régimen aduanero Ingen forsendelsesprocedure Nicht in einem Zollverfahren befindliche Waren Εμπορεύματα εκτός τελωνειακού καθεστώτος Goods not covered by a customs procedure Marchandises hors régime douanier Merci non vincolate ad un regime doganale Geen douaneregeling Mercadorias não sujeitas a regime aduaneiro Tullimenettelyn ulkopuolella olevat tavarat Varorna omfattas inte av något tullförfarande. Zboží mimo celní režim Kaup, millele ei rakendata tolliprotseduuri Preces, kurām nav piemērota muitas procedūra Prekės, kurioms netaikoma muitinės procedūra Vámeljárás alá nem vont áruk Oġġetti mhux koperti bi proċedura tad-Dwana Towary nieobjęte procedurą celną Blago ni vključeno v carinski postopek Tovar nie je v colnom režime. Стоки, които не са под митнически режим Mărfuri care nu sunt acoperite de un regim vamal. 6. The T5 control copy shall be endorsed by the office referred to in paragraphs 4 and 5. Such endorsement shall comprise the following, to appear in box A (office of departure) of those documents: (a)in the case of the T5 form, the name and stamp of the office, the signature of the competent person, the date of authentication and a registration number which may be pre-printed; (b)in the case of the T5bis form or T5 loading list, the registration number appearing on the T5 form. That number shall be inserted either by means of a stamp incorporating the name of the office or by hand; in the latter case it shall be accompanied by the official stamp of the said office. 7. Unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods, Article 357 shall apply mutatis mutandis. The office referred to in paragraphs 4 and 5 shall verify the consignment and shall complete and endorse box D, "Control by office of departure", on the front of the T5 form. 8. The office referred to in paragraphs 4 and 5 shall keep a copy of each T5 control copy. The originals of these documents shall be returned to the person concerned as soon as all administrative formalities have been carried out, and boxes A (Office of departure), and B (Return to …) of the T5 form, duly completed. 9. Article 360 shall apply mutatis mutandis.

Article 912c 1. The goods and the originals of the T5 control copies shall be presented at the office of destination. Unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods, the office of destination may allow the goods to be delivered direct to the consignee on such conditions as it shall lay down to enable it to carry out its control on or after arrival of the goods. Any person who presents a T5 control copy and the consignment to which it relates to the office of destination may, on request, obtain a receipt made out on a form corresponding to the specimen in Annex 47. The receipt may not replace the T5 control copy. 2. Where the Community rules require a control on the exit of goods from the customs territory of the Community: for goods leaving by sea, the office of destination shall be the office responsible for the port where the goods are loaded on the vessel operating a service other than a regular shipping service within the meaning of Article 313a, for goods leaving by air, the office of destination shall be the office responsible for the international Community airport, within the meaning of Article 190(b), at which the goods are loaded on an aircraft bound for an airport outside the Community, for goods leaving by any other modes of transport, the office of destination shall be the office of exit referred to in Article 793(2). 3. The office of destination shall carry out controls on the use and/or destination provided for or prescribed.It shall register the particulars of the T5 control copy by keeping a copy of the said document where appropriate, and the result of the controls which have been carried out. 4. The office of destination shall return the original of the T5 control copy to the address shown in box B ("Return to …") of the T5 form once all the required formalities have been completed and annotations made.

Article 912d 1. Where the issue of the T5 control copy calls for a guarantee under Article 912b(2), the provisions of paragraphs 2 and 3 shall apply: 2. Where quantities of goods have not been assigned to the prescribed use and/or destination, by the expiry of a specified time limit under Article 912b(3) where applicable, the competent authorities shall take the necessary steps to enable the office referred to in Article 912b(2) to recover, where applicable from the guarantee lodged, the proportion corresponding to those quantities. However, at the request of the person concerned, those authorities may decide to collect, where applicable from the guarantee, an amount obtained by taking the proportion of the guarantee corresponding to the amount of goods not assigned to the specified use and/or destination by the end of the prescribed time limit, and multiplying that by the quotient obtained from dividing the number of days over the time limit required for those quantities to be assigned their use and/or destination by the length, in days, of the timelimit. This paragraph shall not apply where the person concerned can show that the goods in question have been lost through force majeure. 3. If, within six months either of the date on which the T5 control copy was issued or of expiry of the time limit entered in box 104 of the T5 form under "Time limit of …, days for completion", as the case may be, that copy, duly endorsed by the office of destination, has not been received by the return office specified in box B of the document, the competent authorities shall take the necessary steps to require the office referred to in Article 912b(2) to recover the guarantee provided for in that Article. This paragraph shall not apply where the delay in returning the T5 control copy was not attributable to the person concerned. 4. The provisions of paragraphs 2 and 3 shall apply unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods and, in any event, without prejudice to the provisions concerning the customs debt.

Article 912e 1. Unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods, the T5 control copy and the consignment which it accompanies may be divided before completion of the procedure for which the form was issued. Consignments resulting from such division may themselves be further divided. 2. The office at which the division takes place shall issue, in accordance with Article 912b, an extract of the T5 control copy for each part of the divided consignment. Each extract shall contain, inter alia, the additional information shown in boxes 100, 104, 105, 106 and 107 of the initial T5 control copy, and shall state the net mass and net quantity of the goods to which that extract applies. One of the following phrases shall be entered in box 106 of the T5 form used for each extract: Extracto del ejemplar de control T5 inicial (número de registro, fecha, oficina y país de expedición): … Udskrift af det oprindelige kontroleksemplar T5 (registreringsnummer, dato, sted og udstedelsesland): … Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registriernummer, Datum, ausstellende Stelle und Ausstellungsland): … Απόσπασμα του αρχικού αντιτύπου ελέγχου Τ5 (αριθμός πρωτοκόλλου, ημερομηνία, τελωνείο και χώρα έκδοσης): … Extract of the initial T5 control copy (registration number, date, office and country of issue): … Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregistrement, date, bureau et pays de délivrance): … Estratto dell'esemplare di controllo T5 originale (numero di registrazione, data, ufficio e paese di emissione): … Uittreksel van het oorspronkelijke controle-exemplaar T5 (registratienummer, datum, kantoor en land van afgifte): … Extracto do exemplar de controlo T5 inicial (número de registo, data, estância e país de emissão): … Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnumero, antamispäivämäärä, -toimipaikka ja -maa): … Utdrag ur ursprungligt kontrollexemplar T5 (registreringsnummer, datum, utfärdande kontor och land): …. Výpis z původního kontrolního výtisku T5 (evidenční číslo, datum, úřad a země vystavení): … Väljavõte esialgsest T5 kontrolleksemplarist (registreerimisnumber, kuupäev, väljaandnud asutus ja riik): … Izraksts no sākotnējā T5 kontroleksemplāra (reģistrācijas numurs, datums, izdevēja iestāde un valsts): … Išrašas iš pirminio T5 kontrolinio egzemplioriaus (registracijos numeris, data, išdavusi įstaiga ir valstybė): … Az eredeti T5 ellenőrző példány kivonata ( nyilvántartási szám, kiállítás dátuma, a kiállító ország és hivatal neve): … Estratt tal-kopja ta' kontroll tat-T5 inizjali (numru ta'reġistrazzjoni, data, uffiċċju u pajjiż fejn ġie maħruġ id-dokument) Wyciąg z wyjściowej karty kontrolnej T5 (numer ewidencyjny, data, urząd i kraj wystawienia): … Izpisek iz prvotnega kontrolnega izvoda T5 (evidenčna številka, datum, urad in država izdaje): … Výpis z pôvodného kontrolného výtlačku T5 (registračné číslo, dátum, vydávajúci úrad a krajina vydania): …. Извлечение от първоначално издадения оначалния контролен формуляр Т5 (регистрационен номер, дата, митническо учреждение и страна на издаване): … Extras din exemplarul de control T5 inițial (număr de înregistrare, data, biroul ți țara emitente): …. Box B "Return to …" of the T5 form shall contain the information shown in the corresponding box of the initial T5 form. One of the following phrases shall be entered in box J "Controls on the use and/or destination" of the initial T5 form: … (número) extractos expedidos — copias adjuntas … (antal) udstedte udskrifter — kopier vedføjet … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei … (αριθμός) εκδοθέντα αποσπάσματα — συνημμένα αντίγραφα … (number) extracts issued — copies attached … (nombre) extraits délivrés — copies ci-jointes … (numero) estratti rilasciati — copie allegate … (aantal) uittreksels afgegeven — kopieën bijgevoegd … (número) de extractos emitidos — cópias juntas Annettu … (lukumäärä) otetta — jäljennökset liitteenä … (antal) utdrag utfärdade — kopier bifogas. … (počet) vystavených výpisů — kopie přiloženy väljavõtted … (arv) — koopiad lisatud Izsniegti … (skaits) izraksti — kopijas pielikumā Išduota … (skaičius) išrašų — kopijos pridedamos … (számú) kivonat kiadva — másolatok csatolva … (numru) estratti maħruġa kopji mehmuża … (ilość) wydanych wyciągów — kopie załączone … (število) izdani izpiski — izvodi priloženi (počet) vyhotovených výpisov – kópie priložené. … (брой) издадени извлечения — приложени формуляри … (numărul) de extrase emise — copii anexate. The initial T5 control copy shall be returned without delay to the address shown in box B "Return to …" of the T5 form, accompanied by copies of the extracts issued. The office where the division takes place shall keep a copy of the initial T5 control copy and extracts. The originals of the extract T5 control copies shall accompany each part of the divided consignment to the corresponding offices of destination where the provisions referred to in Article 912c shall be applied. 3. In the case of further division pursuant to paragraph 1, paragraph 2 shall be applied mutatis mutandis.

Article 912f 1. The T5 control copy may be issued retrospectively on condition that: the person concerned is not responsible for the failure to apply for or to issue that document when the goods were dispatched or he can furnish proof that the failure is not due to any deception or obvious negligence on his part, the person concerned furnishes proof that the T5 control copy relates to goods in respect of which all the formalities have been completed, the person concerned produces the documents required for the issue of the said T5 control copy, it is established to the satisfaction of the competent authorities that the retrospective issue of the T5 control copy cannot give rise to the securing of financial benefits which would not be warranted in the light of the procedure used, the customs status of the goods and their use and/or destination. Where the T5 control copy is issued retrospectively, the T5 form shall contain in red one of the following phrases: Expedido a posteriori Udstedt efterfølgende nachträglich ausgestellt Εκδοθέν εκ των υστέρων Issued retrospectively Délivré a posteriori Rilasciato a posteriori achteraf afgegeven Emitido a posteriori Annettu jälkikäteen Utfärdat i efterhand Vystaveno dodatečně Välja antud tagasiulatuvalt Izsniegts retrospektīvi Retrospektyvusis išdavimas Kiadva visszamenőleges hatállyal Maħruġ retrospettivament Wystawiona retrospektywnie Izdano naknadno Vyhotovené dodatočne Издаден впоследствие Eliberat ulteriorEmis a posteriori and the person concerned shall enter on it the identity of the means of transport by which the goods were dispatched, the date of departure and, if appropriate, the date on which the goods were produced at the office of destination. 2. Duplicates of T5 control copies and extract T5 control copies may be issued by the issuing office at the request of the person concerned in the event of the loss of the originals. The duplicate shall bear the stamp of the office and the signature of the competent official and in red block letters, one of the following words: DUPLICADO DUPLIKAT DUPLIKAT ΑΝΤΙΓΡΑΦΟ DUPLICATE DUPLICATA DUPLICATO DUPLICAAT SEGUNDA VIA KAKSOISKAPPALE DUPLIKAT. DUPLIKÁT DUPLIKAAT DUBLIKĀTS DUBLIKATAS MÁSODLAT DUPLIKAT DUPLIKAT DVOJNIK DUPLIKÁT. ДУБЛИКАТ DUPLICAT. 3. T5 control copies issued retrospectively and duplicates may be annotated by the office of destination only where that office establishes that the goods covered by the document in question have been assigned to the use and/or destination provided for or prescribed by the Community rules.

Article 912g 1. The competent authorities of each Member State may, within the scope of their competence, authorise any person who fulfils the conditions laid down in paragraph 4 and who intends to consign goods in respect of which a T5 control copy must be made out (hereinafter referred as "the authorised consignor" not to present at the office of departure either the goods concerned or the T5 control copy covering them. 2. With regard to the T5 control copy used by authorised consignors, the competent authorities may: (a)prescribe the use of forms bearing a distinctive mark as a means of identifying the authorised consignors; (b)stipulate that box A of the form, "Office of departure": be stamped in advance with the stamp of the office of departure and signed by an official of that office; or be stamped by the authorised consignor with a special approved metal stamp conforming to the specimen in Annex 62, or be pre-printed with the imprint of the special stamp conforming to the specimen in Annex 62 if printed by a printer approved for that purpose. This imprint may also be entered by an integrated electronic or automatic data-processing system; (c)authorise the authorised consignor not to sign forms stamped with the special approved stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. In this event, the space reserved for the signature of the declarant in box 110 of the forms shall contain one of the following phrases: Dispensa de la firma, artículo 912 octavo del Reglamento (CEE) no 2454/93 Underskriftsdispensation, artikel 912g i forordning (EØF) nr. 2454/93 Freistellung von der Unterschriftsleistung, Artikel 912g der Verordnung (EWG) Nr. 2454/93 Απαλλαγή από την υποχρέωση υπογραφής, άρθρο 912 ζ του κανονισμού (ΕΟΚ) αριθ. 2454/93 Signature waived — Article 912g of Regulation (EEC) No 2454/93 Dispense de signature, article 912 octies du règlement (CEE) no 2454/93 Dispensa dalla firma, articolo 912 octies del regolamento (CEE) n. 2454/93 Vrijstelling van ondertekening — artikel 912 octies van Verordening (EEG) nr. 2454/93 Dispensada a assinatura, artigo 912o — G do Regulamento (CE) n. 2454/93 Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93 912g artikla Befriad från underskrift, artikel 912g i förordning (EEG) nr 2454/93. Podpis se nevyžaduje — článek 912g nařízení (EHS) č. 2454/93 Allkirjanõudest loobutud — määruse (EMÜ) nr 2454/93 artikkel 912g Derīgs bez paraksta — Regulas (EEK) Nr.2454/93 912.g pants Leista nepasirašyti — Reglamentas (EEB) Nr. 2454/93, 912g straipsnis Aláírás alól mentesítve — a 2454/93/EGK rendelet 912g. cikke Firma mhux meħtieġa — Artikolu 912g tar-Regolament (KEE) 2454/93 Zwolniony ze składania podpisu — art. 912g rozporządzenia (EWG) nr 2454/93 Opustitev podpisa — člen 912g člen uredbe (EGS) št. 2454/93 Oslobodenie od podpisu – článok 912g nariadenia (EHS) č. 2454/93. Освободен от подпис — член 912ж на Регламент (ЕИО) № 2454/93 Dispensă de semnătură — Articolul 912g din Regulamentul (CEE) Nr. 2454/93. 3. The authorised consignor shall complete the T5 control copy, entering the required particulars, including: in box A ("Office of departure") the date on which the goods were consigned and the number allocated to the declaration, and in box D ("Control by office of departure)" of the T5 form one of the endorsements: Procedimiento simplificado, artículo 912 octavo del Reglamento (CEE) no 2454/93 Forenklet fremgangsmåde, artikel 912g i forordning (EØF) nr. 2454/93 Vereinfachtes Verfahren, Artikel 912g der Verordnung (EWG) Nr. 2454/93 Απλουστευμένη διαδικασία, άρθρο 912 ζ) του κανονισμού (ΕΟΚ) αριθ. 2454/93 Simplified procedure — Article 912g of Regulation (EEC) No 2454/93 Procédure simplifiée, article 912 octies du règlement (CEE) no 2454/93 Procedura semplificata, articolo 912 octies del regolamento (CEE) n. 2454/93 Vereenvoudigde procedure, artikel 912 octies van Verordening (EEG) nr. 2454/93 Procedimento simplificado, artigo 912o — G do Regulamento (CE) no 2454/93 Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93 912g artikla Förenklat förfarande, artikel 912g i förordning (EEG) nr 2454/93 Zjednodušený postup-článek 912g Nařízení (EHS) č. 2454/93 Lihtsustatud tolliprotseduur — määruse (EMÜ) nr 2454/93 artikkel 912g Vienkāršota procedūra — Regulas (EEK) Nr.2454/93 912.g pants Supaprastinta procedūra — Reglamentas (EEB) Nr. 2454/93, 912g straipsnis Egyszerűsített eljárás — a 2454/93/EGK rendelet 912g. cikke Proċedura simplifikata — Artikolu 912g tar-Regolament (KEE) 2454/93 Procedura uproszczona — art. 912g rozporządzenia (EWG) nr 2454/93 Poenostavljen postopek — člen 912g uredbe (EGS) št. 2454/93 Zjednodušený postup — článok 912g nariadenia (EHS) č. 2454/93 Опростена процедура — член 912ж на Регламент (ЕИО) № 2454/93 Procedură simplicată — Articolul 912g din Regulamentul (CEE) Nr. 2454/93 and, where appropriate, particulars of the period within which the goods must be presented at the office of destination, the identification measures applied and references to the dispatch document. That copy, duly completed and, where appropriate, signed by the approved consignor, shall be deemed to have been issued by the office indicated by the stamp referred to in paragraph 2(b). After dispatch of the goods, the authorised consignor shall without delay send the office of departure a copy of the T5 control copy, together with any document on the basis of which the T5 control copy was drawn up. 4. The authorisation referred to in paragraph 1 shall be granted only to persons who frequently consign goods, whose records enable the competent authorities to check on their operations and who have not committed serious or repeated offences against the legislation in force. The authorisation shall specify in particular: the office or offices competent to act as offices of departure for consignments, the period within which, and the procedure by which, the authorised consignor is to inform the office of departure of the consignment to be sent, in order that the office may carry out any controls, including any required by Community rules, before the departure of the goods, the period within which the goods must be presented at the office of destination; this period shall be determined according to the conditions of transport or by Community rules, the measures to be taken to identify the goods, which may include the use of special seals approved by the competent authorities and affixed by the authorised consignor, the means for providing guarantees where the issue of the T5 control copy is conditional thereon. 5. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp. The authorised consignor shall bear all the consequences, in particular the financial consequences, of any errors, omissions or other faults in the T5 control copies which he draws up or in the performance of the procedures incumbent on him under the authorisation provided for in paragraph 1. In the event of the misuse by any person of T5 control copy forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following such misuse, unless he can satisfy the competent authorities by whom he was authorised that he took all the measures required to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp.

PART V FINAL PROVISIONS

Article 913 The following Regulation and Directives shall be repealed: Regulation (EEC) No 37/70 of the Commission of 9 January 1970 on determining the origin of essential spare parts for use with any piece of equipment machine, apparatus or vehicle dispatched beforehandOJ No L 7, 10. 1. 1970, p. 6., Regulation (EEC) No 2632/70 of the Commission of 23 December 1970 determining the origin of radio and television receiversOJ No L 279, 24. 12. 1970, p. 35., Regulation (EEC) No 315/71 of the Commission of 12 February 1971 on determining the origin of basic wines intended for the preparation of vermouth, and the origin of vermouthOJ No L 36, 13. 2. 1971, p. 10., Regulation (EEC) No 861/71 of the Commission of 27 April 1971 on determining the origin of tape recordersOJ No L 95, 28. 4. 1971, p. 11., Regulation (EEC) No 3103/73 of the Commission of 14 November 1973 on certificates of origin and applications for such certificatesOJ No L 315, 16. 11. 1973, p. 34., Commission Regulation (EEC) No 2945/76 of 26 November 1976 laying down provisions for the implementation of Council Regulation (EEC) No 754/76 on the customs treatment applicable to goods returned to the customs territory of the CommunityOJ No L 335, 4. 12. 1976, p. 1., as last amended by the Act of Accession of Spain and Portugal, Commission Regulation (EEC) No 137/79 of 19 December 1978 on the institution of a special method of administrative cooperation for applying intra-Community treatment to the fishery catches of vessels of Member StatesOJ No L 20, 27. 1. 1979, p. 1., as last amended by Regulation (EEC) No 3399/91OJ No L 320, 22. 11. 1991, p. 19., Commission Regulation (EEC) No 1494/80 of 11 June 1980 on interpretative notes and generally. accepted accounting principles for the purposes of customs valueOJ No L 154, 21. 6. 1980, p. 3., Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposesOJ No L 154, 21. 6. 1980, p. 14., as last amended by Regulation (EEC) No 558/91OJ No L 62, 8. 3. 1991, p. 24., Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the declaration of particulars relating to customs value and on documents to be furnishedOJ No L 154, 21. 6. 1980, p. 16., as last amended by Regulation (EEC) No 979/93OJ No L 101, 27. 4. 1993, p. 7., Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying down provisions for the implementation of Articles 16 and 17 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export dutiesOJ No L 161, 26. 6. 1980, p. 3., Commission Regulation (EEC) No 3177/80 of 5 December 1980 on the place of introduction to be taken into consideration in applying Article 14 (2) of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposesOJ No L 335, 12. 12. 1980, p. 1., as last amended by Regulation (EEC) No 2779/90OJ No L 267, 29. 9. 1990, p. 36.; Commission Regulation (EEC) No 3179/80 of 5 December 1980 on postal charges to be taken into consideration when determining the customs value of goods sent by postOJ No L 335, 12. 12. 1980, p. 62., as last amended by Regulation (EEC) No 1264/90OJ No L 124, 15. 5. 1990, p. 32., Commission Regulation (EEC) No 553/81 of 12 February 1981 on certificates of origin and applications for such certificatesOJ No L 59, 5. 3. 1981, p. 1., Commission Regulation (EEC) No 1577/81 of 12 June 1981 establishing a system of simplified procedures for the determination of the customs value of certain perishable goodsOJ No L 154, 13. 6. 1981, p. 26., as last amended by Regulation (EEC) No 3334/90OJ No L 321, 21. 11. 1990, p. 6., Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulationOJ No L 28, 5. 2. 1982, p. 38., as last amended by Directive 83/371/EECOJ No L 204, 28. 7. 1983, p. 63., Commission Directive 82/347/EEC of 23 April 1982 laying down certain provisions for implementing Council Directive 81/177/EEC on the harmonization of procedures for the export of Community goodsOJ No L 156, 7. 6. 1982, p. 1., Commission Regulation (EEC) No 3040/83 of 28 October 1983 laying down provisions for the implementation of Articles 2 and 14 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export dutiesOJ No L 297, 29. 10. 1983, p. 13., Commission Regulation (EEC) No 3158/83 of 9 November 1983 on the incidence of royalties and licence fees in customs valueOJ No L 309, 10. 11. 1983, p. 19., Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying down certain provisions for the application of Council Regulation (EEC) No 3599/82OJ No L 171, 29. 6. 1984, p. 1., as last amended by Regulation (EEC) No 3693/92OJ No L 374, 22. 12. 1992, p. 28., Commission Regulation (EEC) 3548/84 of 17 December 1984 laying down certain provisions for the application of Regulation (EEC) No 2763/83 on arrangements permitting goods to be processed under customs control before being put into free circulationOJ No L 331, 19. 12. 1984, p. 5., as last amended by Regulation (EEC) No 2361/87OJ No L 215, 5. 8. 1987, p. 9., Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the rates of exchange to be used in the determination of customs valueOJ No L 168, 28. 6. 1985, p. 21., as last amended by Regulation (EEC) No 593/91OJ No L 66, 13. 3. 1991, p. 14., Commission Regulation (EEC) No 3787/86 of 11 December 1986 on the annulment or revocation of authorizations issued under certain customs procedures with economic impactOJ No L 350, 12. 12. 1986, p. 14., Commission Regulation (EEC) No 3799/86 of 12 December 1986 laying down provisions for the implementation of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export dutiesOJ No L 352, 13. 12. 1986, p. 19., Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying down provisions for the implementation of Council regulation (EEC) No 2473/86 on outward processing relief arrangements and the standard exchange systemOJ No L 230, 17. 8. 1987, p. 1., as last amended by Regulation (EEC) No 3692/92OJ No L 374, 22. 12. 1992 p. 26., Commission Regulation (EEC) No 4128/87 of 9 December 1987 laying down conditions for the entry of flue-cured Virginia type, light air-cured Burley type (including Burley hybrids), light air-cured Maryland type and fire-cured tobacco, falling within subheadings 24011010 to 24011049 and 24011049 and 24012010 to 24012049 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 1., Commission Regulation (EEC) No 4129/87 of 9 December 1987 specifying the conditions for the inclusion of certain live animals of the domestic bovine species and certain meat of the bovine species under the combined nomenclature listed in Annex C to the Agreement between the European Economic Community and YugoslaviaOJ No L 387, 31. 12. 1987, p. 9., Commission Regulation (EEC) No 4130/87 of 9 December 1987 laying down conditions for the entry of fresh table grapes of the variety Emperor (Vitis vinifera cv) falling within subheading 08061011 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 16., Commission Regulation (EEC) No 4131/87 of 9 December 1987 determining the conditions of entry of port, Madeira, sherry, Setubal muscatel and Tokay (Aszu and Szamorodni) wines falling within subheadings 22042141, 22042151, 22042941, 22042945, 22042951 and 22042955 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 22., as last amended by Regulation (EEC) No 2490/91OJ No L 231, 20. 8. 1991, p. 1., Commission Regulation (EEC) No 4132/87 of 9 December 1987 determining the conditions for the inclusion of bourbon whiskey under subheadings 22083011 and 22083019 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 36., Commission Regulation (EEC) No 4133/87 of 9 December 1987 determining the conditions for the admission of vodka of combined nomenclature subheadings 22089031 and 22089059, imported into the Community, to the tariff conditions provided for in the agreement between the European Economic Community and the Republic of Finland on mutual trade in wines and spirituous beveragesOJ No L 387, 31. 12. 1987, p. 42., Commission Regulation (EEC) No 4134/87 of 9 December 1987 determining the conditions of entry of preparations known as cheese fondues to be included under subheading 21069010 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 48., Commission Regulation (EEC) No 4135/87 of 9 December 1987 determining the conditions of entry of natural sodium nitrate and natural potassic sodium nitrate falling within subheadings 31025010 and 31059110 respectively of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 54., Commission Regulation (EEC) No 4136/87 of 9 December 1987 determining the conditions of entry of horses intended for slaughter under subheading 01011910 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 60., Commission Regulation (EEC) No 4137/87 of 9 December 1987 determining the conditions of entry of goods under subheadings 04081190, 04089190, 04089990, 11062010, 25010051, 35021010 and 35029010 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 63., Commission Regulation (EEC) No 4138/87 of 9 December 1987 determining the conditions under which contain potatoes, sweet corn, cereals, oil seeds and oleoginous (SIC! oleaginous) fruit, for sowing, are eligible on import for a favourable tariff arrangement by reason of their end-useOJ No L 387, 31. 12. 1987, p. 67., Commission Regulation (EEC) No 4139/87 of 9 December 1987 determining the conditions under which certain petroleum products are eligible on import for a favourable tariff arrangement by reason of their end-useOJ No L 387, 31. 12. 1987, p. 70., Commission Regulation (EEC) No 4140/87 of 9 December 1987 determining the conditions of entry of bolting cloth, not made up, under subheading 59112000 of the combined nomenclatureOJ No L 387, 31. 12. 1987, p. 74., Commission Regulation (EEC) No 4141/87 of 9 December 1987 determining the conditions under which goods for certain categories of aircraft and ships are eligible on import for a favourable tariff arrangement by reason of their end-useOJ No L 387, 31. 12. 1987, p. 76., as last amended by Regulation (EEC) No 1418/81OJ No L 135, 30. 5. 1991, p. 28., Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-useOJ No L 387, 31. 12. 1987, p. 82., as last amended by Regulation (EEC) No 3803/92OJ No L 384, 30. 12. 1992 p. 15., Commission Regulation (EEC) No 693/88 of 4 March 1988 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countriesOJ No L 77, 22. 3. 1988, p. 77., as last amended by Regulation (EEC) No 3660/92OJ No L 370, 19. 12. 1992, p. 11., Commission Regulation (EEC) No 809/88 of 14 March 1988 on the definition of the concept of "originating products" and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied TerritoriesOJ No L 86, 30. 3. 1988, p. 1., as last amended by Regulation (EEC) No 2774/88OJ No L 249, 8. 9. 1988, p. 5., Commission Regulation (EEC) No 4027/88 of 21 December 1988 laying down provisions for the temporary importation of containersOJ No L 355, 23. 12. 1988, p. 22., as last amended by Regulation (EEC) No 3348/89OJ No L 323, 8. 11. 1989, p. 17., Commission Regulation (EEC) No 288/89 of 3 February 1989 on determining the origin of integrated circuitsOJ No L 33, 4. 2. 1989, p. 23., Commission Regulation (EEC) No 597/89 of 8 March 1989 laying down provisions for the implementation of Council Regulation (EEC) No 2144/87 on customs debtOJ No L 65, 9. 3. 1989, p. 11., Commission Regulation (EEC) No 2071/89 of 11 July 1989 on determining the origin of photocopying apparatus, incorporating an optical system or of the contract typeOJ No L 196, 12. 7. 1989, p. 24., Commission Regulation (EEC) No 3850/89 of 15 December 1989 laying down provisions for the implementation of Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of the origin of goods in respect of certain agricultural products subject to special import arrangementsOJ No L 374, 22. 12. 1989, p. 8., Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2503/88 on customs warehousesOJ No L 246, 10. 9. 1990, p. 1., as last amended by Commission Regulation (EEC) No 3001/92OJ No L 301, 17. 10. 1992, p. 16., Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2504/88 on free zones and free warehousesOJ No L 246, 10. 9. 1990, p. 33., as last amended by Commission Regulation (EEC) No 2485/91OJ No L 228, 17. 8. 1991, p. 34., Commission Regulation (EEC) No 2883/90 of 5 October 1990 on determining the origin or grape juiceOJ No L 276, 6. 10. 1990, p. 13., Commission Regulation (EEC) No 2884/90 of 5 October 1990 on determining the origin of certain goods produced from eggsOJ No L 276, 6. 10. 1990, p. 14., Commission Regulation (EEC) No 3561/90 of 11 December 1990 on determining the origin of certain ceramic productsOJ No L 347, 12. 12. 1990, p. 10., Commission Regulation (EEC) No 3620/90 of 14 December 1990 on determining the origin of the meat and offals, fresh, chilled or frozen, of certain domestic animalsOJ No L 351, 15. 12. 1990, p. 25., Commission Regulation (EEC) No 3672/90 of 18 December 1990 on determining the origin of ball, roller or needle roller bearingsOJ No L 356, 19. 12. 1990, p. 30., Commission Regulation (EEC) No 3716/90 of 19 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 4046/89 on the security to be given to ensure payment of a customs debtOJ No L 358, 21. 12. 1990, p. 48., Commission Regulation (EEC) No 3796/90 of 21 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 1714/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclatureOJ No L 365, 28. 12. 1990, p. 17., as last amended by Regulation (EEC) No 2674/92OJ No L 271, 16. 9. 1992, p. 5., Commission Regulation (EEC) No 1364/91 of 24 May 1991 determining the origin of textiles and textile articles falling within Section XI of the Combined NomenclatureOJ No L 130, 25. 5. 1991, p. 18., Commission Regulation (EEC) No 1365/91 of 24 May 1991 on determining the origin of cotton linters, impregnated felt and nonwovens, articles of apparel of leather, footwear and watch straps of textilesOJ No L 130, 25. 5. 1991, p. 28., Commission Regulation (EEC) No 1593/91 of 12 June 1991 providing for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documentsOJ No L 148, 13. 6. 1991, p. 11., Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying down special provisions applicable to certain types of inward processing operations or processing under customs controlOJ No L 151, 15. 6. 1991, p. 39., Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such dutiesOJ No L 201, 24. 7. 1991, p. 16., Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangementsOJ No L 210, 31. 7. 1991, p. 1., as last amended by Regulation (EEC) No 3709/92OJ No L 378, 23. 12. 1992, p. 6., Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying down provisions for the implementation of Council Regulation (EEC) No 1855/89 for the temporary importation of means of transportOJ No L 204, 27. 7. 1991, p. 31., Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territoryOJ No L 216, 3. 8. 1991, p. 24., Commission Regulation (EEC) No 3717/91 of 18 December 1991 drawing up the list of goods which may benefit from the arrangements permitting goods to be processed under customs control before being put into free circulationOJ No L 351, 20. 12. 1991, p. 23., as last amended by Regulation (EEC) No 209/93OJ No L 25, 2. 2. 1993, p. 18., Commission Regulation (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and MacedoniaOJ No L 38, 14. 2. 1992, p. 1., as last amended by Regulation (EEC) No 3660/92OJ No L 370, 19. 12. 1992, p. 11., Commission Regulation (EEC) No 1214/92 of 12 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedureOJ No L 132, 16. 5. 1992, p. 1., as last amended by Regulation (EEC) No 3712/92OJ No L 378, 23. 12. 1992, p. 15., Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying down detailed rules for the application of Council Regulation (EEC) No 3925/91 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons taking an intra-Community sea crossingOJ No L 185, 4. 7. 1992, p. 8., Commission Regulation (EEC) No 2453/92 of 31 July 1992 implementing Council Regulation (EEC) No 717/91 concerning the Single Administrative DocumentOJ No L 249, 28. 8. 1992, p. 1., as last amended by Regulation (EEC) No 607/93OJ No L 65, 17. 3. 1993, p. 5., Commission Regulation (EEC) No 2674/92 of 15 September 1992 supplementing the implementing provisions of Council Regulation (EEC) No 1715/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclatureOJ No L 271, 16. 9. 1992, p. 1., Commission Regulation (EEC) No 2713/92 of 17 September 1992 on the movement of goods between certain parts of the customs territory of the CommunityOJ No L 275, 18. 9. 1992, p. 11., Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, relating to the export and re-export procedure and to goods leaving the customs territory of the CommunityOJ No L 326, 12. 11. 1992, p. 11., Commission Regulation (EEC) No 3566/92 of 8 December 1992 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goodsOJ No L 362, 11. 12. 1992, p. 11., Commission Regulation (EEC) No 3689/92 of 21 December 1992 laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and of Council Regulation (EEC) No 3599/82 on temporary importation arrangementsOJ No L 374, 22. 12. 1992, p. 14., Commission Regulation (EEC) No 3691/92 of 21 December 1992 laying down provisions for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and Council Regulation (EEC) No 3599/82 on temporary importation arrangementsOJ No L 374, 22. 12. 1992, p. 25., Commission Regulation (EEC) No 3710/92 of 21 December 1992 establishing the procedures for transfers of goods or products covered by inward processing arrangements (suspension system)OJ No L 378, 23. 12. 1992, p. 9., Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costsOJ No L 393, 31. 12. 1992, p. 1..

Article 914 References to the provisions repealed shall be understood as referring to this Regulation.

Article 915 This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities. It shall apply from 1 January 1994. Article 791 (2) shall cease to apply from 1 January 1996.

This Regulation shall be binding in its entirety and directly applicable in all Member States. IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE ANNEXES LIST OF ANNEXES Number Subject 1 Binding tariff information — Notification form 1 A Binding origin information I A Application for binding tariff information (BTI) 6 Deleted 6 A Deleted 9 Introductory notes to the lists of working or processing operations conferring or non-conferring originating status to manufactured products when they are carried out on non-originating materials 10 List of working or processing operations conferring or non-conferring originating status to manufactured products when they are carried out on non-originating materials. Textiles and textile articles falling within section XI 11 List of working or processing operations conferring or non-conferring originating status to manufactured products when they are carried out on non-originating materials. Products other than textiles and textile articles falling within section XI 12 Certificate of origin and related application 13 Certificate of origin for imports of agricultural products into the European Economic Community 14 Introductory notes to the list in Annex 15 15 List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status 16 Working excluded from GSP regional cumulation 17 Certificate of origin form A 18 Invoice declaration 21 Movement certificate EUR.1 and relevant applications 22 Invoice declaration 23 Interpretative notes on customs value 24 Application of generally accepted accounting principles for the determination of customs value 25 Air transport costs to be included in the customs value 26 Classification of goods subject to unit values 27 Marketing centres for the purpose of calculating unit prices by classification heading 28 Declaration of particulars relating to customs value — D.V.1 29 Continuation sheet — D.V.1 bis 30 Tag to be affixed on hold baggage checked in a Community airport 31 SAD — Single Administrative Document 32 SAD — Computerized declaration processing system 33 SAD — Supplementary form 34 SAD — Supplementary form 35 Indications of the copies of the forms shown in Annexes 31 and 33 and on which the information must appear by a self-copying process 36 Indication of the copies of the forms shown in Annexes 32 and 34 and on which the information must appear by a self-copying process 37 SAD — User notice 37 A Explanatory note on the use of transit declarations by the exchange of EDI standard messages 37 C Additional codes for the computerised transit system 38 Codes to be used in the forms 38 A Customs declaration for registered baggage 38 B Application of Article 290a 42 Yellow label 42 A Certificate of regular shipping services 42 B Yellow label 43 Form T2M 44 Notes to appear on page 2 of the cover of the booklet containing forms T2M 44 A Explanatory note on the loading list 44 B Provisions concerning forms used in community transit 44 C Goods involving greater risk of fraud 45 Loading list 45 A Transit accompanying document 45 B List of items 46 TC 10 — Transit advice note 46 A Characteristics of seals 46 B Criteria referred to in Articles 380 and 381 47 TC 11 — Receipt 47 A Application of Article 94(6) and (7) of the code 48 Comprehensive guarantee 49 Common / Community transit procedure — Individual guarantee 50 Common / Community transit procedure — Individual guarantee in the form of voucher 51 TC 31 — Comprehensive guarantee certificate 51 A TC 33 — Guarantee waiver certificate 51 B Explanatory note on comprehensive guarantee certificates and guarantee waiver certificates 54 TC 32 — Individual guarantee voucher 58 Label (Articles 417 and 432) 59 Model of the information memo referred to in Article 459 60 Taxation form 61 Model of discharge 62 Special stamp 63 Control copy T5 form 64 Control copy T5 bis form 65 Loading list T5 66 Instructions for use of the forms required to draw up control copy T5 67 Application and authorisation forms 68 Transfer of goods or products covered by the arrangements from one holder to another 69 Standard rates of yield 70 Economic conditions and administrative cooperation 71 Information sheets 72 List of usual forms of handling referred to in Article 531 and Article 809 73 Import goods for which the economic conditions are deemed not to be fulfilled by virtue of Article 539, first paragraph 74 Special provisions concerning equivalent goods 75 List of compensating products subject to the import duties appropriate to them 76 Economic conditions in the framework of the arrangements for processing under customs control 77 (Article 581) 104 Information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another 109 Certificate of customs status 110 Information sheet INF 3 — Returned goods 110 A Certificate on fishery products caught by Community fishing vessels in the territorial waters of a third country 111 Application for repayment/remission 112 Repayment or remission of duties. Request for examination 113 Certificate for repayment or remission of duty ANNEX 1 MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM ANNEX 1A ANNEX 1B MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM ANNEX 2 ANNEX 3 ANNEX 4 ANNEX 5 ANNEX 6Abrogated ANNEX 6A Abrogated ANNEX 7 ANNEX 8 ANNEX 9 INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS GENERAL CONSIDERATIONS Note 1 1.1.The first two columns in the lists in Annexes 10 and 11 describe the product obtained. The first column gives the heading number, or the chapter number, used in the combined nomenclature and the second column gives the description of goods used in the combined nomenclature for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where the entry in the first column is preceded by an "ex", this signifies that the rule in column 3 only applies to the part of that heading or chapter as described in column 2. 1.2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the combined nomenclature, are classified in headings of the chapter or in any of the headings grouped together in column 1. 1.3.Where the lists include different rules applying to different products within one heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3. Note 2 2.1.The term "manufacture" covers any kind of working or processing including "assembly" or specific operations. 2.2.The term "material" covers any "ingredient", "raw material", "component" or "part", etc., used in the manufacture of the product. 2.3.The term "product" refers to the product being manufactured, even if it is intended for later use in another manufacturing operation. Note 3 3.1.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used. 3.2.If a product, made from non-originating materials which has itself acquired originating status during manufacture, is used as a material in the process of manufacture of another product, then the list rule applicable to the product in which it is incorporated does not apply to it. For example:Unembroidered fabric may obtain origin by being woven from yarn. If this is then used in making embroidered bed linen, then the percentage value limit imposed on the use of unembroidered fabric does not apply in this case. Note 4 4.1.The rules in the lists represent the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not. 4.2.When a rule in a list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used. For example:the rule for yarns says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both. 4.3.When a rule in a list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. Note 5 For all products which are not mentioned in Annex 11 (other than textiles falling within Section XI), origin is determined case-by-case by evaluating any process or operation in relation to the concept of the last substantial processing or working as defined in Article 24 of the Code. Note 6 6.1.The term "fibres" used in the list in Annex 10 covers "natural fibres" and "man-made staple fibres" falling within CN codes 5501 to 5507, and fibres of a kind used for the manufacture of paper. 6.2.The term "natural fibres" is used in the list in Annex 10 to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and unless otherwise specified, the term "natural fibres" includes fibres that have been carded, combed or otherwise processed but not spun. 6.3.The term "natural fibres" includes horsehair falling within CN code 0503, silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres falling within CN codes 5201 to 5203 and other vegetable fibres falling within CN codes 5301 to 5305. 6.4.The term "man-made staple fibres" is used in the list in Annex 10 to refer to synthetic or artificial filament tow, staple fibres or waste, falling within CN codes 5501 to 5507. 6.5.The terms "textile pulp" and "chemical materials" are used in the list in Annex 10 to describe the non-textile materials (these are not classified in Chapters 50 to 63) which can be used to manufacture artificial or synthetic fibres or yarns, or fibres of a kind used for the manufacture of paper. 6.6.For products obtained from two or more textile materials the provisions appearing in column 3 are applicable for each of the textile materials of which the mixture is composed. Note 7 7.1.The term "prebleached", used in the list in Annex 10 to characterize the level of manufacture required when certain non-originating materials are used, applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only been washed after the spinning or weaving operation. Prebleached products are at an earlier stage of manufacture than bleached products, which have undergone several baths in bleaching agents (oxydizing agents such as hydrogen peroxyde and reducing agents). 7.2.The term "complete making-up" used in the list in Annex 10 means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.The following is a list of examples of finishing operations: fitting of buttons and/or other types of fastenings, making of button-holes, finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses, fitting of trimmings and accessories such as pockets, labels, badges, etc., ironing and other preparations of garments for sale "ready made" Remarks concerning finishing operations — Special cases It is possible that in particular manufacturing operations, the accomplishment of finishing operations, especially in the case of a combination of operations, is of such importance that these operations must be considered as going beyond simple finishing.In these particular cases, the non-accomplishing of finishing operations will deprive the making-up of its complete nature. 7.3.The term "Impregnation, coating, covering or laminating" does not cover those operations designed to bind fabrics together. ANNEX 10 LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

Textiles and textile articles falling within Section XI See introductory note 7.1 in Annex 9. However, to be regarded as a working or processing conferring origin, thermoprinting has to be accompanied by printing of the transfer paper. See introductory note 7.3 in Annex 9. See introductory note 7.2 in Annex 9.

CN Code	Description of product	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
ex5101	Wool, not carded or combed:
	—degreased, not carbonized	Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product
	—carbonized	Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product
ex5103	Waste of wool or of fine or coarse animal hair, carbonized	Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product
ex5201	Cotton, not carded or combed, bleached	Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product
5501 to 5507	Man-made staple fibres:
	—not carded or combed or otherwise processed for spinning	Manufacture from chemical materials or textile pulp
	—carded or combed or other	Manufacture from chemical materials or textile pulp or waste falling within CN code 5505
ex Chapters 50 to 55	Yarn, monofilament and thread, other than paper yarn:
	—printed or dyed	Manufacture from: natural fibres not carded or combed or otherwise prepared for spinning, grege silk or silk waste, chemical materials or textile pulp, or man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinningorPrinting or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (Including yarn), not exceeding 48 % of the ex-works price of the product
	—other	Manufacture from: natural fibres not carded or combed or otherwise prepared for spinning, grege silk or silk waste, chemical materials or textile pulp, or man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning
	Woven fabrics, other than fabrics of paper yarn:
	—printed or dyed	Manufacture from yarnorPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
	—other	Manufacture from yarn
5601	Wadding of textile materials and articles thereof; textile fibres not exceeding 5 mm in length (flock), textile dust and mill neps	Manufacture from fibres
5602	Felt, whether or not impregnated, coated, covered or laminated:
	—printed or dyed	Manufacture from fibresorPrinting or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations
	—Impregnated, coated, covered or laminated	Impregnation, coating, covering or laminating of non-wovens, unbleached
	—other	Manufacture from fibres
5603	Non-wovens, whether or not impregnated, coated, covered or laminated:
	—printed or dyed	Manufacture from fibresorPrinting or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations
	—impregnated, coated, covered or laminated	Impregnation, coating, covering or laminating of non-wovens, unbleached
	—other	Manufacture from fibres
5604	Rubber thread and cord, textile covered, textile yarn and strip, and the like falling within CN codes 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
	—rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	—other	Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached
5607	Twine cordage, rope and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics	Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament
5609	Articles of yarn, strip or the like falling within CN codes 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included	Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament
5704	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up	Manufacture from fibres
Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries, trimmings; embroidery:
	—embroidery in the piece, in strips or in motifs (CN code 5810)	Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product
	—printed or dyed	Manufacture from yarnorPrinting or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations
	—impregnated, coated or covered	Manufacture from unbleached fabrics, felt or non-wovens
	—other	Manufacture from yarn
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas, buckram and similar stiffened textile fabrics of a kind for hat foundations	Manufacture from unbleached fabrics
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	Manufacture from yarn
5903	Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those falling within CN code 5902	Manufacture from unbleached fabrics
		orPrinting or dyeing of unbleached or prebleached fabrics, accompanied by praparatory (SIC! preparatory) or finishing operations
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from unbleached fabrics, felt or non-wovens
5905	Textile wall coverings	Manufacture from unbleached fabricsorPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5906	Rubberized textile fabrics, other than those falling within CN code 5902	Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from unbleached fabrics
		orPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles and the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated	Manufacture from yarn
5909	Textile hosepiping and similar textile tubing with or without lining, amour or accessories of other materials	Manufacture from yarn or fibres
5910	Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material	Manufacture from yarn of fibres
5911	Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 of the contained nomenclature:
	—polishing discs or rings other than of felt	Manufacture from yarn, waste fabrics or rags falling within CN code 6310
	—other	Manufacture from yarn or fibres
Chapter 60	Knitted or crocheted fabrics:
	—printed or dyed	Manufacture from yarnorPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations
	—other	Manufacture from yarn
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted:
	—obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Complete making up
	—other	Manufacture from yarn
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted, except those falling within CN codes 6213 and 6214 for which the rules are set out below:
	—finished or complete	Complete making up
	—unfinished or incomplete	Manufacture from yarn
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	—embroidered	Manufacture from yarnorManufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	—other	Manufacture from yarn
6301 to ex6306	Blankets and travelling rugs; bed linen, table linen, toilet linen and kitchen linen; curtains (including drapes) and interior blinds; curtain and bed valances; other furnishing articles (excluding those falling within CN code 9494); sacks and bags of a kind used for the packing of goods; tarpaulins, awnings, and camping goods:
	—of felt or non-wovens:
	—not impregnated, coated, covered or laminated	Manufacture from fibres
	—impregnated, coated, covered or laminated	Impregnation, coating, covering or laminating of felt or non-wovens, unbleached
	—other:
	—knitted or crocheted
	—unembroidered	Complete making up (5) (SIC!)
	—embroidered	Complete making up (5) (SIC!)orManufacture from unembroidered knitted or crocheted fabric provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product
	—not knitted or crocheted:
	—unembroidered	Manufacture from yarn
	—embroidered	Manufacture from yarnorManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
6307	Other made up textile articles (including dress patterns), except for fans and hand screens, nonmechanical, frames and handles therefore and parts of such frames and handles:
	—floor cloths, dish cloths, dusters and the like	Manufacture from yarn
	—other	Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale	Incorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25 % of the ex-works price of the set
6309	Worn clothing and other worn articles	Collection and packing for shipment

ANNEX 11 LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS Products other than textiles and textile articles falling within Section XI Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the animals from which they where obtained were fattened or reared for the longest period. The term "assembled" includes partially assembled but excludes parts in their unassembled state.

CN code	Description of products	Working or processing carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
0201	Meat of bovine animals, fresh or chilled	Slaughter, preceded by a fattening period of at least three months
0202	Meat of bovine animals, frozen	Slaughter, preceded by a fattening period of at least three months
0203	Meat of swine, fresh, chilled or frozen	Slaughter, preceded by a fattening period of at least two months
0204	Meat of sheep or goats, fresh, chilled or frozen	Slaughter, preceded by a fattening period of at least two months
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	Slaughter, preceded by a fattening period of at least three months
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	Slaughter, preceded by a fattening period of at least three months, or two months in the case of swine, sheep or goats
ex0408	Birds' eggs, not in shell, dried, and egg yolks, dried	Drying (after breaking and separation, where appropriate) of: birds' eggs, in shell, fresh or preserved, falling within CN code ex0407 birds' eggs, not in shell, other than dried, falling within CN code ex0408 egg whites, other than dried, falling within CN code ex0408
ex1404	Cotton linters, bleaches	Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product

CN code	Description of products	Working or processing carried out on non-originating materials that does not confer the status of originating products
(1)	(2)	(3)
ex2009	Grape juice, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture from grape must
ex2204	Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol	Manufacture from wine of fresh grapes

CN code	Description of products	Process or operation carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
ex2205	Vermouth	Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within CN code 2204
ex3401	Felt and non-wovens, impregnated, coated or covered with soap or detergent	Manufacture from felt or non-wovens
ex3405	Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations	Manufacture from felt or non-wovens
ex3502	Dried egg albumin	Drying (after breaking and separation, where appropriate) of: birds' eggs, in shell, fresh or preserved, falling within CN code ex0407 birds' eggs, not in shell, other than dried, falling within CN code ex0408 or egg whites, other than dried, falling within CN code ex3502
ex4203	Articles of apparel of leather or of composition leather	Sewing or assembly of two or more pieces of leather or of composition leather
ex4910	Ceramic calendars of any kind, printed, including calendar clocks, decorated	Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products uses
6401 to 6405	Footwear	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components falling within CN code 6406
ex6911 to ex6913	Ceramic tableware, kitchenware, other houshold (SIC! household) articles and toilet articles; statuettes and other ornamental ceramic articles; decorated	Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used
ex7117	Ceramic imitation jewellery, decorated	Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used
ex84733010 and ex84735010	Electronic integrated circuits known as dynamic random access memories (DRAMs)	Manufacture where the increase in value acquired as a result of working and processing, and, if applicable, the incorporation of parts originating in the country of manufacture, represents at least 45 % of the ex-works price of the products.When the 45 % rule is not met, the DRAMs originate in the country in which the major portion in value of the materials used originated
ex8482	Ball, roller or needle roller bearings, assembled	Assembly preceded by heat treatment, grinding and polishing of the inner and outer rings
ex8520	Magnetic tape recorders, whether or not incorporating a sound reproducing device	Manufacture where the increase in value acquired as a result of assembly operations and, if applicable, the incorporation of parts originating in the country of assembly represents at least 45 % of the ex-works price of the productWhen the 45 % rule is not met, the apparatus shall be treated as originating in the country of origin of parts whose ex-works price represents more than 35 % of the ex-works price of the apparatusWhen the 35 % rule is met in two countries, the apparatus shall be treated as originating in the country of origin of the parts representing the greater percentage value
ex85232090	Unrecorded 3.5″ magnetic micro diskettes, whether or not pre-formatted and with or without an analogue signal for the purposes of checking the quality of the disk's coating recorded on it	Assembly of the diskette (including insertion of the magnetic disk and assembly of the shells) plus manufacture of:either the magnetic disk (including polishing) or the upper and lower shells.If neither the disk nor upper and lower shells are manufactured in the country where assembly of the diskette takes place, the diskettes shall have the origin of the country where the components representing the highest percentage of the ex-works price originated. Assembly of the diskette (including insertion of the magnetic disk and assembly of the shells) and packing alone shall not confer origin.
ex8527	Reception apparatus for radio-broadcasting, whether or not combined in the same housing with sound recording or reproducing apparatus or a clock	Manufacture where the increase in value acquired as a result of assembly operations and, if applicable, the incorporation of parts originating in the country of assembly represents at least 45 % of the ex-works price of the productsWhen the 45 % rule is not met, the apparatus shall be treated as originating in the country of origin of parts whose ex-works price represents more than 35 % of the ex-works price of the apparatusWhen the 35 % rule is met in two countries, the apparatus shall be treated as originating in the country of origin of the parts representing the greater percentage value
ex8528	Television receivers, (excluding videotuners, television projection equipment and video monitors), whether or not combined, in the same housing, with radio-broadcast receivers or sound recording or reproducing apparatus, but not with videorecording or reproducing apparatus	Manufacture where the increase in value acquired as a result of assembly operations and, if applicable the incorporation of parts originating in the country of assembly represents at least 45 % of the ex-works price of the productsWhen the 45 % rule is not met, the apparatus shall be treated as originating in the country of origin of parts whose ex-works price represents more than 35 % of the ex-works price of the apparatusWhen the 35 % rule is met in two countries, the apparatus shall be treated as originating in the country of origin of parts representing the greater percentage value
ex8542	Integrated circuits	The operation of diffusion (where integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant)
ex85489010	Electronic integrated circuits known as dynamic random access memories (DRAMs)	Manufacture where the increase in value acquired as a result of working and processing, and, if applicable, the incorporation of parts originating in the country of manufacture, represents at least 45 % of the ex-works price of the products.When the 45 % rule is not met, the DRAMs originate in the country in which the major portion in value of the materials used originated

CN code	Description of products	Working or processing carried out on non-originating materials that does not confer the status of originating products
(1)	(2)	(3)
ex9009	Photocopying apparatus incorporating an optical system or of the contact type	Assembly of photocopying apparatus accompanied by the manufacture of the harness, drum, rollers, side plates, roller bearings, screws and nuts

CN code	Description of products	Process or operation carried out on non-originating materials that confers the status of originating products
(1)	(2)	(3)
ex9113	Watch straps, watch bands and watch bracelets, and parts thereof, of textiles	Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product
ex9401 and ex9403	Ceramic seats (other than those falling within CN code 9402) whether or not convertible into beds and other furniture, and parts thereof, decorated	Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used
ex9405	Ceramic lamps and ceramic lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included decorated; illuminated ceramic signs, name-plates and the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included decorated	Decoration of the ceramic article concerend (SIC! concerned), provided this decoration has resulted in the classification of the product obtained in a tariff heading other than that covering the products used

ANNEX 12 ANNEX 13 ANNEX 14 INTRODUCTORY NOTES TO THE LIST IN ANNEX 15 Note 1: The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Articles 69 and 100. Note 2: 2.1.The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. 2.2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 2.3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. 2.4.Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied. Note 3: 3.1.The provisions of Articles 69 and 100, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or republic or in the Community. Example: An engine of heading 8407, for which the rule states that the value of the non originating materials which may be incorporated may not exceed 40 % of the ex works price, is made from "other alloy steel roughly shaped by forging" of heading ex7224.If this forging has been forged in the beneficiary country or republic from a non originating ingot, it has already acquired originating status by virtue of the rule for heading ex7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the beneficiary country or republic. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used. 3.2.The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. 3.3.Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from materials of any heading", then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "Manufacture from materials of any heading, including other materials of heading …" or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. 3.4.When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. Example: The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both. 3.5.Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles.) Example: The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example: In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is, the fibre stage. 3.6.Where, in a rule in the list, two percentages are given for the maximum value of non originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. Note 4: 4.1.The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 4.2.The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 4.3.The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 4.4.The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. Note 5: 5.1.Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.) 5.2.However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials: silk; wool; coarse animal hair; fine animal hair; horsehair; cotton; paper-making materials and paper; flax; true hemp; jute and other textile bast fibres; sisal and other textile fibres of the genus Agave; coconut, abaca , ramie and other vegetable textile fibres; synthetic man-made filaments; artificial man-made filaments; current-conducting filaments; synthetic man-made staple fibres of polypropylene; synthetic man-made staple fibres of polyester; synthetic man-made staple fibres of polyamide; synthetic man-made staple fibres of polyacrylonitrile; synthetic man-made staple fibres of polyimide; synthetic man-made staple fibres of polytetrafluoroethylene; synthetic man-made staple fibres of poly(phenylene sulphide); synthetic man-made staple fibres of poly(vinyl chloride); other synthetic man-made staple fibres; artificial man-made staple fibres of viscose; other artificial man-made staple fibres; yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped; yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped; products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film; other products of heading 5605. Example: A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn. Example: A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric. Example: Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. 5.3.In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn. 5.4.In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 % in respect of this strip. Note 6: 6.1.Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product. 6.2.Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles. Example: If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles. 6.3.Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. Note 7: 7.1.For the purposes of headings ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, the "specific processes" are the following: (a)vacuum-distillation; (b)redistillation by a very thorough fractionation-processSee additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.; (c)cracking; (d)reforming; (e)extraction by means of selective solvents; (f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g)polymerisation; (h)alkylation; (i)isomerisation. 7.2.For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following: (a)vacuum-distillation; (b)redistillation by a very thorough fractionation-processSee additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.; (c)cracking; (d)reforming; (e)extraction by means of selective solvents; (f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g)polymerisation; (h)alkylation; (ij)isomerisation; (k)in respect of heavy oils of heading ex2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method); (l)in respect of products of heading 2710 only, deparaffining by a process other than filtering; (m)in respect of heavy oils of heading ex2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (n)in respect of fuel oils of heading ex2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; (o)in respect of heavy oils other than gas oils and fuel oils of heading ex2710 only, treatment by means of a high-frequency electrical brush-discharge. (p)in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex2712 only, de-oiling by fractional crystallisation. 7.3.For the purposes of headings ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin. ANNEX 15 LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. For the special conditions relating to "specific processes", see Introductory Note 7.2. Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. A "group" is regarded as any part of the heading separated from the rest by a semicolon. In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. See Introductory Note 6. 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. SEMII - Semiconductor Equipment and Materials Institute Incorporated. This rule shall apply until 31.12.2005.

HS heading	Description of product	Working or processing, carried out on non-originating materials, which confers originating status
(1)	(2)	(3) or (4)
Chapter 1	Live animals	All the animals of Chapter 1 shall be wholly obtained
Chapter 2	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates	Manufacture in which all the materials of Chapter 3 used are wholly obtained
ex Chapter 4	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 4 used are wholly obtained
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa	Manufacture in which: all the materials of Chapter 4 used are wholly obtained, all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 5	Products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 5 used are wholly obtained
ex0502	Prepared pigs', hogs' or boars' bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which: all the materials of Chapter 6 used are wholly obtained, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 7	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used are wholly obtained
Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which: all the fruit and nuts used are wholly obtained, and the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
ex Chapter 9	Coffee, tea, maté and spices; except for:	Manufacture in which all the materials of Chapter 9 used are wholly obtained
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	Manufacture from materials of any heading
0902	Tea, whether or not flavoured	Manufacture from materials of any heading
ex0910	Mixtures of spices	Manufacture from materials of any heading
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used are wholly obtained
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for:	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
ex1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713	Drying and milling of leguminous vegetables of heading 0708
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture in which all the materials of Chapter 12 used are wholly obtained
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example; balsams)	Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	- Mucilages and thickeners, modified, derived from vegetable products	Manufacture from non-modified mucilages and thickeners
	- Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture in which all the materials of Chapter 14 used are wholly obtained
ex Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:	Manufacture from materials of any heading, except that of the product
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
	- Fats from bones or waste	Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
	- Other	Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503
	- Fats from bones or waste	Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
	- Other	Manufacture in which all the materials of Chapter 2 used are wholly obtained
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
	- Solid fractions	Manufacture from materials of any heading, including other materials of heading 1504
	- Other	Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex1505	Refined lanolin	Manufacture from crude wool grease of heading 1505
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
	- Solid fractions	Manufacture from materials of any heading, including other materials of heading 1506
	- Other	Manufacture in which all the materials of Chapter 2 used are wholly obtained
1507 to 1515	Vegetable oils and their fractions:
	- Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption	Manufacture from materials of any heading, except that of the product
	- Solid fractions, except for that of jojoba oil	Manufacture from other materials of headings 1507 to 1515
	- Other	Manufacture in which all the vegetable materials used are wholly obtained
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	Manufacture in which: all the materials of Chapter 2 used are wholly obtained, and all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516	Manufacture in which: all the materials of Chapters 2 and 4 used are wholly obtained, and all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates	Manufacture: from animals of Chapter 1, and/or in which all the materials of Chapter 3 used are wholly obtained
ex Chapter 17	Sugars and sugar confectionery; except for:	Manufacture from materials of any heading, except that of the product
ex1701	Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter	Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	- Chemically-pure maltose and fructose	Manufacture from materials of any heading, including other materials of heading 1702
	- Other sugars in solid form, containing added flavouring or colouring matter	Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
	- Other	Manufacture in which all the materials used are originating
ex1703	Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter	Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex works price of the product
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
	- Malt extract	Manufacture from cereals of Chapter 10
	- Other	Manufacture: from materials of any heading, except that of the product, and in which the value of the materials of each of Chapters 4 and 17 used does not exceed 30 % of the ex-works price of the product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	- Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
	- Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which: all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, andall the materials of Chapters 2 and 3 used are wholly obtained all the materials of Chapters 2 and 3 used are wholly obtained
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	Manufacture from materials of any heading, except potato starch of heading 1108
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included	Manufacture: from materials of any heading, except those of heading 1806, in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture from materials of any heading, except those of Chapter 11
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants; except for:	Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
ex2001	Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid	Manufacture from materials of any heading, except that of the product
ex2004 and ex2005	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture from materials of any heading, except that of the product
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex2008	- Nuts, not containing added sugar or spirits	Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
	- Peanut butter; mixtures based on cereals; palm hearts; maize (corn)	Manufacture from materials of any heading, except that of the product
	- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 21	Miscellaneous edible preparations, except for:	Manufacture from materials of any heading, except that of the product
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Manufacture: from materials of any heading, except that of the product, and in which all the chicory used is wholly obtained
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
	- Sauces and preparations therefor; mixed condiments and mixed seasonings	Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
	- Mustard flour and meal and prepared mustard	Manufacture from materials of any heading
ex2104	Soups and broths and preparations therefor	Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
2106	Food preparations not elsewhere specified or included	Manufacture: from materials of any heading, except that of the product, and in which the value of the materials of each of Chapters 4 and 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 22	Beverages, spirits and vinegar; except for:	Manufacture: from materials of any heading, except that of the product, and in which all the grapes or materials derived from grapes used are wholly obtained
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength	Manufacture: from materials of any heading, except heading 2207 or 2208, and in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages	Manufacture: from materials of any heading, except heading 2207 or 2208, and in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder; except for:	Manufacture from materials of any heading, except that of the product
ex2301	Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption	Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight	Manufacture in which all the maize used is wholly obtained
ex2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil	Manufacture in which all the olives used are wholly obtained
2309	Preparations of a kind used in animal feeding	Manufacture in which: all the cereals, sugar or molasses, meat or milk used are originating, and all the materials of Chapter 3 used are wholly obtained
ex Chapter 24	Tobacco and manufactured tobacco substitutes; except for:	Manufacture in which all the materials of Chapter 24 used are wholly obtained
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
ex2403	Smoking tobacco	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
ex Chapter 25	Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:	Manufacture from materials of any heading, except that of the product
ex2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex2515	Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex2516	Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex2518	Calcined dolomite	Calcination of dolomite not calcined
ex2519	Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia	Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
ex2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex2525	Mica powder	Grinding of mica or mica waste
ex2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
Chapter 26	Ores, slag and ash	Manufacture from materials of any heading, except that of the product
ex Chapter 27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:	Manufacture from materials of any heading, except that of the product
ex2707	Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
ex2709	Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials
2710	Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2711	Petroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2712	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example; bituminous mastics, cut-backs)	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex2805	"Mischmetall"	Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2811	Sulphur trioxide	Manufacture from sulphur dioxide	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2840	Sodium perborate	Manufacture from disodium tetraborate pentahydrate	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 29	Organic chemicals; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
ex2902	Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
ex2905	Metal alcoholates of alcohols of this heading and of ethanol	Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex2932	- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2933	Heterocyclic compounds with nitrogen hetero-atom(s) only	Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
2934	Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex2939	Concentrates of poppy straw containing not less than 50 % by weight of alkaloids	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 30	Pharmaceutical products; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
	- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- Other:
	- - Human blood	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- - Animal blood prepared for therapeutic or prophylactic uses	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- - Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- - Haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- - Other	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
3003 and 3004	Medicaments (excluding goods of heading 3002, 3005 or 3006):
	- Obtained from amikacin of heading 2941	Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
	- Other	Manufacture: from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex3006	Waste pharmaceuticals specified in note 4(k) to Chapter 30	The origin of the product in its original classification shall be retained
ex Chapter 31	Fertilizers; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate	Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3201	Tannins and their salts, ethers, esters and other derivatives	Manufacture from tanning extracts of vegetable origin	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3205	Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakes	Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils	Manufacture from materials of any heading, including materials of a different "group" in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3403	Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	Operations of refining and/or one or more specific process(es)orOther operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
3404	Artificial waxes and prepared waxes:
	- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 35	Albuminoidal substances; modified starches; glues; enzymes; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
	- Starch ethers and esters	Manufacture from materials of any heading, including other materials of heading 3505	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except those of heading 1108	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 37	Photographic or cinematographic goods; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
	- Instant print film for colour photography, in packs	Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	Manufacture from materials of any heading, except those of headings 3701 and 3702	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3704	Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture from materials of any heading, except those of headings 3701 to 3704	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 38	Miscellaneous chemical products; except for:	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3801	- Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	- Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils	Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3803	Refined tall oil	Refining of crude tall oil	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3805	Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3806	Ester gums	Manufacture from resin acids	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex3807	Wood pitch (wood tar pitch)	Distillation of wood tar	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
	- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
	- Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3812	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3813	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3820	Anti-freezing preparations and prepared de-icing fluids	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3822	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3823	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
	- Industrial monocarboxylic fatty acids, acid oils from refining	Manufacture from materials of any heading, except that of the product
	- Industrial fatty alcohols	Manufacture from materials of any heading, including other materials of heading 3823
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
	- The following of this heading:- - Prepared binders for foundry moulds or cores based on natural resinous products- - Naphthenic acids, their water-insoluble salts and their esters- - Sorbitol other than that of heading 2905- - Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts- - Ion exchangers- - Getters for vacuum tubes- - Alkaline iron oxide for the purification of gas- - Ammoniacal gas liquors and spent oxide produced in coal gas purification- - Sulphonaphthenic acids, their water-insoluble salts and their esters- - Fusel oil and Dippel's oil- - Mixtures of salts having different anions- - Copying pastes with a basis of gelatin, whether or not on a paper or textile backing	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:
	- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product
	- Other	Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex3907	- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
	- Polyester	Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms	Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
3916 to 3921	Semi-manufactures and articles of plastics; except for headings ex3916, ex3917, ex3920 and ex3921, 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 of Chapter 39 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 25 % of the ex-works price of the product
	- Other:
	- - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	- - Other	Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex3916 and ex3917	Profile shapes and tubes	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex3920	- Ionomer sheet or film	Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	- Sheets of regenerated cellulose, polyamides or polyethylene	Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
ex3921	Foils of plastic, metallised	Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
3922 to 3926	Articles of plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 40	Rubber and articles thereof; except for:	Manufacture from materials of any heading, except that of the product
ex4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
	- Retreaded pneumatic, solid or cushion tyres, of rubber	Retreading of used tyres
	- Other	Manufacture from materials of any heading, except those of headings 4011 and 4012
ex4017	Articles of hard rubber	Manufacture from hard rubber
ex Chapter 41	Raw hides and skins (other than furskins) and leather; except for:	Manufacture from materials of any heading, except that of the product
ex4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins, with wool on
4104 to 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared	Retanning of tanned leatherorManufacture from materials of any heading, except that of the product
4107, 4112 and 4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114	Manufacture from materials of any heading, except headings 4104 to 4113
ex4114	Patent leather and patent laminated leather; metallised leather	Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture from materials of any heading, except that of the product
ex Chapter 43	Furskins and artificial fur; manufactures thereof; except for:	Manufacture from materials of any heading, except that of the product
ex4302	Tanned or dressed furskins, assembled:
	- Plates, crosses and similar forms	Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
	- Other	Manufacture from non-assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non-assembled tanned or dressed furskins of heading 4302
ex Chapter 44	Wood and articles of wood; wood charcoal; except for:	Manufacture from materials of any heading, except that of the product
ex4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed	Planing, sanding or end-jointing
ex4408	Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed	Splicing, planing, sanding or end-jointing
ex4409	Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
	- Sanded or end-jointed	Sanding or end-jointing
	- Beadings and mouldings	Beading or moulding
ex4410 to ex4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex4415	Packing cases, boxes, crates, drums and similar packings, of wood	Manufacture from boards not cut to size
ex4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex4418	- Builders' joinery and carpentry of wood	Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
	- Beadings and mouldings	Beading or moulding
ex4421	Match splints; wooden pegs or pins for footwear	Manufacture from wood of any heading, except drawn wood of heading 4409
ex Chapter 45	Cork and articles of cork; except for:	Manufacture from materials of any heading, except that of the product
4503	Articles of natural cork	Manufacture from cork of heading 4501
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture from materials of any heading, except that of the product
Chapter 47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	Manufacture from materials of any heading, except that of the product
ex Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:	Manufacture from materials of any heading, except that of the product
ex4811	Paper and paperboard, ruled, lined or squared only	Manufacture from paper-making materials of Chapter 47
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture from paper-making materials of Chapter 47
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4818	Toilet paper	Manufacture from paper-making materials of Chapter 47
ex4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper-making materials of Chapter 47
ex Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:	Manufacture from materials of any heading, except that of the product
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials of any heading, except those of headings 4909 and 4911
4910	Calendars of any kind, printed, including calendar blocks:
	- Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except those of headings 4909 and 4911
ex Chapter 50	Silk; except for:	Manufacture from materials of any heading, except that of the product
ex5003	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Carding or combing of silk waste
5004 to ex5006	Silk yarn and yarn spun from 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
5007	Woven fabrics of silk or of silk waste:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:	Manufacture from materials of any heading, except that of the product
5106 to 5110	Yarn of wool, of fine or coarse animal hair or of horsehair	Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials
5111 to 5113	Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 52	Cotton; except for:	Manufacture from materials of any heading, except that of the product
5204 to 5207	Yarn and thread of cotton	Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials
5208 to 5212	Woven fabrics of cotton:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:	Manufacture from materials of any heading, except that of the product
5306 to 5308	Yarn of other vegetable textile fibres; paper yarn	Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials
5309 to 5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5401 to 5406	Yarn, monofilament and thread of man-made filaments	Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials
5407 and 5408	Woven fabrics of man-made filament yarn:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5501 to 5507	Man-made staple fibres	Manufacture from chemical materials or textile pulp
5508 to 5511	Yarn and sewing thread of man-made staple fibres	Manufacture from: raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials
5512 to 5516	Woven fabrics of man-made staple fibres:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	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 paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:	Manufacture from: coir yarn, natural fibres, chemical materials or textile pulp, or paper-making materials
5602	Felt, whether or not impregnated, coated, covered or laminated:
	- Needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading 5402, polypropylene fibres of heading 5503 or 5506, or polypropylene filament tow of heading 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture from: natural fibres, man-made staple fibres made from casein, or chemical materials or textile pulp
5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
	- Rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	- Other	Manufacture from: natural fibres, not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
Chapter 57	Carpets and other textile floor coverings:
	- Of needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading 5402, polypropylene fibres of heading 5503 or 5506, or polypropylene filament tow of heading 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the productJute fabric may be used as a backing
	- Of other felt	Manufacture from: natural fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	- Other	Manufacture from: coir yarn or jute yarn, synthetic or artificial filament yarn, natural fibres, or man-made staple fibres, not carded or combed or otherwise processed for spinningJute fabric may be used as a backing
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
	- Combined with rubber thread	Manufacture from single yarn
	- Other	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulporPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5805	Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up	Manufacture from materials of any heading, except that of the product
5810	Embroidery in the piece, in strips or in motifs	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from yarn
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
	- Containing not more than 90 % by weight of textile materials	Manufacture from yarn
	- Other	Manufacture from chemical materials or textile pulp
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	Manufacture from yarnorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5904	Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from yarn
5905	Textile wall coverings:
	- Impregnated, coated, covered or laminated with rubber, plastics or other materials	Manufacture from yarn
	- Other	Manufacture from: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulporPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5906	Rubberised textile fabrics, other than those of heading 5902:
	- Knitted or crocheted fabrics	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	- Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials	Manufacture from chemical materials
	- Other	Manufacture from yarn
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	Manufacture from yarnorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
	- Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas-mantle fabric
	- Other	Manufacture from materials of any heading, except that of the product
5909 to 5911	Textile articles of a kind suitable for industrial use:
	- Polishing discs or rings other than of felt of heading 5911	Manufacture from yarn or waste fabrics or rags of heading 6310
	- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911	Manufacture from:- coir yarn,- the following materials:- - yarn of polytetrafluoroethylene,- - yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,- - yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,- - monofil of polytetrafluoroethylene,- - yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),- - glass fibre yarn, coated with phenol resin and gimped with acrylic yarn,- - copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 cyclohexanediethanol and isophthalic acid,- - natural fibres,- - man-made staple fibres not carded or combed or otherwise processed for spinning, or- - chemical materials or textile pulp
	- Other	Manufacture from: coir yarn, natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 60	Knitted or crocheted fabrics	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted:
	- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Manufacture from yarn
	- Other	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for:	Manufacture from yarn
ex6202, ex6204, ex6206, ex6209 and ex6211	Women's, girls' and babies' clothing and clothing accessories for babies, embroidered	Manufacture from yarnorManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
ex6210 and ex6216	Fire-resistant equipment of fabric covered with foil of aluminised polyester	Manufacture from yarnorManufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	- Embroidered	Manufacture from unbleached single yarnorManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture from unbleached single yarnorMaking up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
6217	Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
	- Embroidered	Manufacture from yarnorManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	- Fire-resistant equipment of fabric covered with foil of aluminised polyester	Manufacture from yarnorManufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
	- Interlinings for collars and cuffs, cut out	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture from yarn
ex Chapter 63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:	Manufacture from materials of any heading, except that of the product
6301 to 6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	- Of felt, of nonwovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	- Other:
	- - Embroidered	Manufacture from unbleached single yarnorManufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	- - Other	Manufacture from unbleached single yarn
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from: natural fibres, man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
	- Of nonwovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	- Other	Manufacture from unbleached single yarn
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
ex Chapter 64	Footwear, gaiters and the like; parts of such articles; except for:	Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture from materials of any heading, except that of the product
ex Chapter 65	Headgear and parts thereof; except for:	Manufacture from materials of any heading, except that of the product
6503	Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres
ex Chapter 66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:	Manufacture from materials of any heading, except that of the product
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture from materials of any heading, except that of the product
ex Chapter 68	Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:	Manufacture from materials of any heading, except that of the product
ex6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex6812	Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate	Manufacture from materials of any heading
ex6814	Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69	Ceramic products	Manufacture from materials of any heading, except that of the product
ex Chapter 70	Glass and glassware; except for:	Manufacture from materials of any heading, except that of the product
ex7003, ex7004 and ex7005	Glass with a non-reflecting layer	Manufacture from materials of heading 7001
7006	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
	- Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards	Manufacture from non-coated glass-plate substrate of heading 7006
	- Other	Manufacture from materials of heading 7001
7007	Safety glass, consisting of toughened (tempered) or laminated glass	Manufacture from materials of heading 7001
7008	Multiple-walled insulating units of glass	Manufacture from materials of heading 7001
7009	Glass mirrors, whether or not framed, including rear-view mirrors	Manufacture from materials of heading 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture from materials of any heading, except that of the productororCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	Manufacture from materials of any heading, except that of the productorCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the productorHand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
ex7019	Articles (other than yarn) of glass fibres	Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool
ex Chapter 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:	Manufacture from materials of any heading, except that of the product
ex7101	Natural or cultured pearls, graded and temporarily strung for convenience of transport	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7102, ex7103 and ex7104	Worked precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semi-precious stones
7106, 7108 and 7110	Precious metals:
	- Unwrought	Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110orElectrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110orAlloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
	- Semi-manufactured or in powder form	Manufacture from unwrought precious metals
ex7107, ex7109 and ex7111	Metals clad with precious metals, semi-manufactured	Manufacture from metals clad with precious metals, unwrought
7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7117	Imitation jewellery	Manufacture from materials of any heading, except that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 72	Iron and steel; except for:	Manufacture from materials of any heading, except that of the product
7207	Semi-finished products of iron or non-alloy steel	Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
7208 to 7216	Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel	Manufacture from ingots or other primary forms of heading 7206
7217	Wire of iron or non-alloy steel	Manufacture from semi-finished materials of heading 7207
ex7218, 7219 to 7222	Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms of heading 7218
7223	Wire of stainless steel	Manufacture from semi-finished materials of heading 7218
ex7224, 7225 to 7228	Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel	Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi-finished materials of heading 7224
ex Chapter 73	Articles of iron or steel; except for:	Manufacture from materials of any heading, except that of the product
ex7301	Sheet piling	Manufacture from materials of heading 7206
7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails	Manufacture from materials of heading 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading 7206, 7207, 7218 or 7224
ex7307	Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts	Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
7308	Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
ex7315	Skid chain	Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
ex Chapter 74	Copper and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7401	Copper mattes; cement copper (precipitated copper)	Manufacture from materials of any heading, except that of the product
7402	Unrefined copper; copper anodes for electrolytic refining	Manufacture from materials of any heading, except that of the product
7403	Refined copper and copper alloys, unwrought:
	- Refined copper	Manufacture from materials of any heading, except that of the product
	- Copper alloys and refined copper containing other elements	Manufacture from refined copper, unwrought, or waste and scrap of copper
7404	Copper waste and scrap	Manufacture from materials of any heading, except that of the product
7405	Master alloys of copper	Manufacture from materials of any heading, except that of the product
ex Chapter 75	Nickel and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7501 to 7503	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap	Manufacture from materials of any heading, except that of the product
ex Chapter 76	Aluminium and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7601	Unwrought aluminium	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the productorManufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602	Aluminium waste or scrap	Manufacture from materials of any heading, except that of the product
ex7616	Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium	Manufacture: from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 77	Reserved for possible future use in the HS
ex Chapter 78	Lead and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7801	Unwrought lead:
	- Refined lead	Manufacture from "bullion" or "work" lead
	- Other	Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
7802	Lead waste and scrap	Manufacture from materials of any heading, except that of the product
ex Chapter 79	Zinc and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7901	Unwrought zinc	Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
7902	Zinc waste and scrap	Manufacture from materials of any heading, except that of the product
ex Chapter 80	Tin and articles thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8001	Unwrought tin	Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
8002 and 8007	Tin waste and scrap; other articles of tin	Manufacture from materials of any heading, except that of the product
Chapter 81	Other base metals; cermets; articles thereof:
	- Other base metals, wrought; articles thereof	Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except that of the product
ex Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:	Manufacture from materials of any heading, except that of the product
8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example; for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8208	Knives and cutting blades, for machines or for mechanical appliances	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208	Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example; hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
ex Chapter 83	Miscellaneous articles of base metal; except for:	Manufacture from materials of any heading, except that of the product
ex8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
ex8306	Statuettes and other ornaments, of base metal	Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
ex Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex8401	Nuclear fuel elements	Manufacture from materials of any heading, except that of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8403 and ex8404	Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers	Manufacture from materials of any heading, except those of headings 8403 and 8404	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8406	Steam turbines and other vapour turbines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407	Spark-ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8411	Turbo-jets, turbo-propellers and other gas turbines	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8412	Other engines and motors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8413	Rotary positive displacement pumps	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex8414	Industrial fans, blowers and the like	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8415	Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
ex8419	Machines for wood, paper pulp, paper and paperboard industries	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8423	Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8425 to 8428	Lifting, handling, loading or unloading machinery	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
	- Road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex8431	Parts suitable for use solely or principally with road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8444 to 8447	Machines of these headings for use in the textile industry	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8448	Auxiliary machinery for use with machines of headings 8444 and 8445	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452	Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
	- Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and the thread-tension, crochet and zigzag mechanisms used are originating
	- Other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8456 to 8466	Machine-tools and machines and their parts and accessories of headings 8456 to 8466	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8469 to 8472	Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8482	Ball or roller bearings	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8501	Electric motors and generators (excluding generating sets)	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8502	Electric generating sets and rotary converters	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex8504	Power supply units for automatic data-processing machines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8519	Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8520	Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523	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 price of the product
8524	Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
	- Matrices and masters for the production of records	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8525	Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8527	Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8528	Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
	- Suitable for use solely or principally with video recording or reproducing apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8535 and 8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex8541	Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8542	Electronic integrated circuits and microassemblies:
		Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546	Electrical insulators of any material	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 86	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608	Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
	- With reciprocating internal combustion piston engine of a cylinder capacity:
	- - Not exceeding 50 cm3	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
	- - Exceeding 50 cm3	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
	- Other	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex8712	Bicycles without ball bearings	Manufacture from materials of any heading, except those of heading 8714	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8715	Baby carriages and parts thereof	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex Chapter 88	Aircraft, spacecraft, and parts thereof; except for:	Manufacture from materials of any heading, except that of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8804	Rotochutes	Manufacture from materials of any heading, including other materials of heading 8804	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8805	Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles	Manufacture from materials of any heading, except that of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
Chapter 89	Ships, boats and floating structures	Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004	Spectacles, goggles and the like, corrective, protective or other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9005	Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9011	Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection	Manufacture: from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and in which the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
ex9014	Other navigational instruments and appliances	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016	Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
	- Dentists' chairs incorporating dental appliances or dentists' spittoons	Manufacture from materials of any heading, including other materials of heading 9018	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9019	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
	- Parts and accessories	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032	Automatic regulating or controlling instruments and apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91	Clocks and watches and parts thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105	Other clocks	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9109	Clock movements, complete and assembled	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non-originating materials used does not exceed the value of all the originating materials used	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9111	Watch cases and parts thereof	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9112	Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	- Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	- Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:	Manufacture from materials of any heading, except that of the product	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9401 and ex9403	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less	Manufacture from materials of any heading, except that of the productorManufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 95	Toys, games and sports requisites; parts and accessories thereof; except for:	Manufacture from materials of any heading, except that of the product
9503	Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9506	Golf clubs and parts thereof	Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
ex Chapter 96	Miscellaneous manufactured articles; except for:	Manufacture from materials of any heading, except that of the product
ex9601 and ex9602	Articles of animal, vegetable or mineral carving materials	Manufacture from "worked" carving materials of the same heading as the product
ex9603	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	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606	Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608	Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609	Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9613	Lighters with piezo-igniter	Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
ex9614	Smoking pipes and pipe bowls	Manufacture from roughly-shaped blocks
Chapter 97	Works of art, collectors' pieces and antiques	Manufacture from materials of any heading, except that of the product

ANNEX 16 WORKING EXCLUDED FROM GSP REGIONAL CUMULATIONWorking such as: fitting of buttons and/or other types of fastenings, making of button-holes, finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses etc., hemming of handkerchiefs, table linen etc., fitting of trimmings and accessories such as pockets, labels, badges, etc., ironing and other preparations of garments for sale "ready made", or any combination of such working. ANNEX 17 CERTIFICATE OF ORIGIN FORM A 1.Certificates of origin Form A must conform to the specimen shown in this annex. The use of English or French for the notes on the reverse of the certificate shall not be obligatory. Certificates shall be made out in English or French. If completed by hand, entries must be in ink and in capital letters. 2.Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 5 mm or minus 8 mm in the length may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye. If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background. 3.Each certificate shall bear a serial number, printed or otherwise, by which it can be identified. 4.Certificates, a specimen of which is shown in this annex, shall be acceptable from 1st January 1996; however certificates made out in accordance with the previous specimen, dated 1992, may be presented until 31st December 1997. ANNEX 18 ANNEX 19 LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS(Territories of the West bank and the Gaza strip)

See introduction note 7 in Annex 14. Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32. A "group" is regarded as any part of the heading separated from the rest by a semi-colon. In the case of products composed of materials classified both within heading Nos 3901 to3906, 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. For special conditions relating to products made of a mixture of textile materials, see introductory note 5 in Annex 14. For the treatment of textile trimmings and accessories see introductory note 6 in Annex 14. For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1998. See introductory note 6 for the treatment of textile trimmings and accessories in Annex 14.

HS heading	Description	Working or processing carried out on non-originating materials that confers originating status
(1)	(2)	(3)
0201	Meat of bovine animals, fresh or chilled	Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202
0202	Meat of bovine animals, frozen	Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	Manufacture from materials of any heading except carcases of heading Nos 0201 to 0205
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:	Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207
0302 to 0305	Fish, other than live fish	Manufacture in which all the materials of Chapter 3 used must already be originating
0402, 0404ex04050406	Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but less than 75 %	Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, or cocoa	Manufacture in which: all the materials of Chapter 4 used must be wholly obtained; any fruit juice of heading No 2009 or sucrose used must be originating, and the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter	Manufacture from materials of any heading except birds' eggs of heading No 0407
ex0502	Prepared pigs', hogs' or boars' bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
ex0506	Bones and horn-cores, unworked	Manufacture in which all the materials of Chapter 2 used must already be originating
0710 to 0713	Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos ex0710 and ex0711, for which the rules are set out below	Manufacture in which all the vegetable materials used must already be originating
ex0710	Sweet corn (uncooked or cooked by steaming or boiling in water), frozen	Manufacture from fresh or chilled sweet corn
ex0711	Sweet corn, provisionally preserved	Manufacture from fresh or chilled sweet corn
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
	—Containing added sugar	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
	—Other	Manufacture in which all the fruit or nuts used must already be originating
0812	Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	Manufacture in which all the fruit or nuts used must already be originating
0813	Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this Chapter	Manufacture in which all the fruit or nuts used must already be originating
0814	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	Manufacture in which all the fruit or nuts used must already be originating
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for No ex1106 for which the rule is set out below	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be already originating
ex1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713	Drying and milling of leguminous vegetables of heading No 0708
1301	Lac; natural gums, resins, gum-resins and, oleoresins (for example balsams)	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product
ex1302	Vanilla oleoresin	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
1501	Pig fat (including lard) and poultry fat, other than that of heading Nos 0209 or 1503:
	—Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
	—Other	Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal or poultry of heading No 0207
1502	Fats of bovine animals, sheep or goats, other than those of heading No 1503
	—Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
	—Other	Manufacture in which all the animal materials of Chapter 2 used must already be originating
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
	—Solid fractions	Manufacture from materials of any heading including other materials of heading No 1504
	—Other	Manufacture in which all the animal materials of Chapter 2 and 3 used must already be originating
ex1505	Refined lanolin	Manufacture from crude wool grease of heading No 1505
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
	—Solid fractions	Manufacture from materials of any heading including other materials of heading No 1506
	—Other	Manufacture in which all the animal materials of Chapter 2 used must already be originating
ex1507 to 1515	Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:
	—Solid fractions, except for that of jojoba oil	Manufacture from other materials of heading Nos 1507 to 1515
	—Other, except for:	Manufacture in which all the vegetable materials used must already be originating
	Tung oil, myrtle wax and Japan wax Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption
ex1516	Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further prepared	Manufacture in which all the animal and vegetable materials used must already be originating
ex1517	Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515	Manufacture in which all the vegetable materials used must already be originating
1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	Manufacture from animals of Chapter 1
1602	Other prepared or preserved meat, meat offal or blood	Manufacture from animals of Chapter 1
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	Manufacture in which all the fish or fish eggs used must already be originating
1605	Crustaceans; molluscs and other aquatic invertebrates, prepared or preserved	Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating
ex1701	Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	—Chemically pure maltose and fructose	Manufacture from materials of any heading including other materials of heading No 1702
	—Other sugars in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
	—Other	Manufacture in which all the materials used must already be originating
ex1703	Molasses resulting from the extraction of sugar, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1806	Chocolate and other food preparations containing cocoa	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 %, by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than, 5 % by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included:
	—Malt extract	Manufacture from cereals of Chapter 10
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating
1903	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Manufacture from materials of any heading except potato starch of heading No 1108
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included
	—Not containing cocoa	Manufacture in which: all the cereals and flour (except Zea mays indurata and durum wheat and their derivates) used must be wholly obtained, and the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
	—Containing cocoa	Manufacture from materials not classified within heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture from materials of any heading, except those of Chapter 11
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	Manufacture in which all the fruit, nuts or vegetables used must already be originating
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the tomatoes used must already be originating
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the mushrooms or truffles used must already be originating
2004 and 2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No 2006	Manufacture in which all the vegetables used must already be originating
2006	—Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
	—Vegetables preserved by sugar (drained, glacé or crystallized)	Manufacture in which all the vegetables used must already be originating
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
2008	Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
	—Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which all the fruit and nuts used must already be originating
	—Nuts, not containing added sugar or spirits	Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex2009	Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex2101	Roasted chicory and extracts, essences and concentrates thereof	Manufacture in which all the chicory used must already be originating
ex2103	Prepared mustard	Manufacture from mustard flour or meal
2104	Soups and broths and preparations therefore; homogenized composite food preparations:
	—Soups and broths and preparations therefore	Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
	—Homogenized composite food preparations	The rule for the heading in which the product would be classified in bulk shall apply
ex2105	Ice cream and other edible ice, containing chocolate	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the product
ex2106	Sugar syrups, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
ex2106	Compound alcoholic preparations, other than those based on odiriferous (SIC!odoriferous) substances, of a kind used for the manufacture of beverages	Manufacture from materials of any heading except grapes or any material derived from grapes
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow	Manufacture in which all the water used must already be originating
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
ex2204	Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol	Manufacture from other grape must
ex2205ex2207ex2208 and ex2209	The following, containing grape materials:	Manufacture from materials of any heading except grapes or any material derived from grapes
	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; Ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; Vinegar
ex2208	Whiskies of an alcoholic strength by volume of less than 50 % vol.	Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product
ex2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liqueurs), of a protein content, calculated on the dry product, exceeding 40 % by weight	Manufacture in which all the maize used must already be originating
ex2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil	Manufacture in which all the olives used must already be originating
2309	Preparations of a kind used in animal feeding	Manufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex2403	Smoking tobacco	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex2515	Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex2516	Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex2518	Calcined dolomite	Calcination of dolomite not calcined
ex2519	Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesia	Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex2525	Mica powder	Grinding of mica or mica waste
ex2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
ex2707	Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	Operations of refining and/or one or more specific process (es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2709	Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials
2710 to 2712	Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparationsPetroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
2713 to 2715	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials	Operations of refining and/or one or more specific process (es)or
	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	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 that their value does not exceed 50 % of the ex-works price of the product
	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex2811 and ex2833 for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex2811	Sulphur trioxide	Manufacture from sulphur dioxide
ex2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29	Organic chemicals; except for heading Nos ex2901, ex2902, ex2905, 2915, ex2932, 2933 and 2934, for which the position is set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process (es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2902	Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels	Operations of refining and/or one or more specific process(es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2905	Metal alcoholates of alcohols of this heading and of ethanol or glycerol	Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided that their value does not exceed 20 % of the ex-works price of the product
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
ex2932	—Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product
	—Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading
2933	Heterocyclic compounds with nitrogen hetero-atom(s) only	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
2934	Nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product
ex Chapter 30	Pharmaceutical products, except for Nos 3002, 3003 and 3004, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
	—Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Other:
	—Human blood	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Animal blood prepared for therapeutic or prophylactic	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Blood fractions other than antisera, haemoglobin and serum globulin	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Haemoglobin, blood globulin and serum globulin	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
3003 and 3004	Medicaments (excluding goods of heading Nos 3002, 3005 or 3006)	Manufacture in which:
		the value of all the materials used does not exceed 50 % of the ex-works price of the product, and all the materials used are classified within a heading other than of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
ex Chapter 31	Fertilizers except for heading No ex3105 for which the rule is set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen phosphorus and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: Sodium nitrate Calcium cyanamide Potassium sulphate Magnesium potassium sulphate
		Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product,
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos ex3201 and 3205, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3201	Tannins and their salts, ethers, esters, and other derivatives	Manufacture from tanning extracts of vegetable origin
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos ex3301, ex3302 and ex3306 for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils	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 that their value does not exceed 20 % of the ex-works price of the product
ex3302	Alcoholic preparations containing all flavouring agents characterizing a beverage	Manufacture from materials of any heading except grapes or any material derived from grapes
ex3306	Yarn used to clean between the teeth (dental floss)	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper making materials
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for heading Nos 3403 and 3404, for which the position is set out below	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
ex3403	Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided that they represent less than 70 % by weight	Operations of refining and/or one or more specific process (es)orOther 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
ex3404	Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous materials, slack wax or scale wax	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 50 % of the ex-works price of the product
ex Chapter 35	Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex3507 for which the rules are set below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3505	Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
	—Starch ethers and esters	Manufacture from materials of any heading, including other materials of heading No 3505
	—Other	Manufacture from materials of any heading, except those of heading No 1108
ex3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 37	Photographic or cinematographic goods; except for No 3701, 3702 and 3704 for which the rules are set below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3701	Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:	Manufacture in which all the materials used are classified within a heading other than in heading No 3702
3702	Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
3704	Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
ex Chapter 38	Miscellaneous chemical products; except for heading Nos ex3801, ex3803, ex3805, ex3806, ex3807, 3808 to 3814, 3818 to 3820, 3822, ex3823 and 3824, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3801	—Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	—Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils	Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product
ex3803	Refined tall oil	Refining of crude tall oil
ex3805	Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine
ex3806	Ester gums	Manufacture from resin acids
ex3807	Wood pitch (wood tar pitch)	Distillation of wood tar
ex3811	Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materials	Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the product
3808 to 3814, 3818 to 3820, 3822 and 3824	Miscellaneous chemical products:
	—The following of heading No 3824: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No 2905 Petroleum sulphates, excluding petroleum sulphates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liqueurs and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters Fusel oil and Dippel's oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provide that their value does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex3823	Industrial fatty alcohols	Manufacture from materials of any heading including fatty acids of heading No 3823
ex3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic:
	—Addition homopolymerization products	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product,and the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
3916 to 3921	Semi-manufactures of plastics:
	—Flat products, further worked than only surface-worked or cut into forms other than rectangular; other products, further worked than only surface-worked	Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
	—Other:
	—Addition homopolymerization products	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
3922 to 3926	Articles of plastic	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
4012	Retreaded or pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber	Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex4017	Articles of hard rubber	Manufacture from hard rubber
ex4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins, with wool on
4104 to 4107	Leather, without hair or wool, other than leather of heading Nos 4108 or 4109	Retanning of pre-tanned leather, or Manufacture in which all the materials used are classified within a heading other than that of the product
4109	Patent leather and patent laminated leather; metallized leather	Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
ex4302	Tanned or dressed furskins, assembled	Manufacture from non-assembled tanned or dressed furskins
	—Plates, crosses and similar forms	Bleaching or dying, in addition to cutting and assembly of non-assembled tanned or dressed furskins
	—Other	Manufacture from non-assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non-assembled tanned or dressed furskins, of heading No 4302
ex4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed	Planing, sanding or finger-jointing
ex4408	Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed	Splicing, planing, sanding or finger-jointing
ex4409	—Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tonged, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed	Sanding or finger-jointing
	—Beadings and mouldings	Beading or moulding
ex4410 to ex4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex4415	Packing cases, boxes, crates, drums and similar packings, of wood	Manufacture from boards not cut to size
ex4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex4418	—Builders' joinery and carpentry of wood	Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used
	—Beadings and mouldings	Beading or moulding
ex4421	Match splints; wooden pegs or pins for footwear	Manufacture from wood of any heading except drawn wood of heading No 4409
4503	Articles of natural cork	Manufacture from cork of heading No 4501
ex4811	Paper and paperboard, ruled, lined or squared only	Manufacture from paper-making materials of Chapter 47
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture from paper-making materials of Chapter 47
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4818	Toilet paper	Manufacture from paper-making materials of Chapter 47
ex4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper-making materials of Chapter 47
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials not classified within heading Nos 4909 or 4911
4910	Calendars of any kind, printed, including calendar blocks:
	—Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
	—Other	Manufacture from materials not classified within heading Nos 4909 or 4911
ex5003	Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Carding or combing of silk waste
5501 to 5507	Man-made staple fibres	Manufacture from chemical materials or textile pulp
ex Chapter 50 to 55	Yarn, monofilament and thread:	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
ex Chapter 50 to 55	Woven fabrics:
	—Incorporating rubber thread	Manufacture from single yarn
	—Other	Manufacture from: coir yarn, natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below	Manufacture from: coir yarn natural fibres, chemical materials or textile pulp, or paper making materials
5602	Felt, whether or not impregnated, coated, covered or laminated:
	—Needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading No 5402, polypropylene fibres of heading Nos 5503 or 5506, or polypropylene filament tow of heading No 5501of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from: natural fibres man-made staple fibres made from casein,or chemical materials or textile pulp
5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading Nos 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
	Rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	—Other	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
5605	Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Manufacture 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
5606	Gimped yarn, and strip and the like of heading Nos 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	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
Chapter 57	Carpets and other textile floor coverings:
	—Of needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading No 5402, polypropylene fibres of heading Nos 5503 or 5506, or polypropylene filament tow of heading No 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
	—Of other felt	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	—Other	Manufacture from: coir yarn, synthetic or artificial filament yarn, natural fibres, or man-made staple fibres not carded or combed or otherwise processed for spinning
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:
	—Combined with rubber thread	Manufacture from single yarn:
	—Other	Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp,orPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5810	Embroidery in the piece, in strips or in motifs	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from yarn
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
	—Containing not more than 90 % by weight of textile materials	Manufacture from yarn
	—Other	Manufacture from chemical materials or textile pulp
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902	Manufacture from yarn
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from yarn
5905	Textile wall coverings:
	—Impregnated, coated, covered or laminated with rubber, plastics or other materials	Manufacture from yarn
	—Other	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,orPrinting 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
5906	Rubberized textile fabrics, other than those of heading No 5902:
	—Knitted or crocheted fabrics	Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	—Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials	Manufacture from chemical materials
	—Other	Manufacture from yarn
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from yarn
ex5908	Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas mantle fabric
5909 to 5911	Textiles articles of a kind suitable for industrial use:
	—Polishing discs or rings other than of felt of heading No 5911	Manufacture from yarn or waste fabrics or rags of heading No 6310
	—Other	Manufacture from: coir yarn, natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 60	Knitted or crocheted fabrics	Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted
	—Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric, which have been either cut to form or obtained directly to form	Manufacture from yarn
	—Other	Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos ex6202, ex6204, ex6206, ex6209, ex6210, 6213, 6214, ex6216 and ex6217 for which the rules are set out below	Manufacture from yarn
ex6202 ex6204 ex6209 and ex6217	Women's, girls' and babies' clothing and other made up clothing accessories, embroidered	Manufacture from yarn
		orManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
ex6210 ex6216 and ex6217	Fire-resistant equipment of fabric covered with foil of aluminized polyester	Manufacture from yarn
		orManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like	Manufacture from unbleached single yarn
	—Embroidered	Manufacture from single yarnorManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from unbleached single yarn
ex6217	—Interlinings for collars and cuffs, cut out	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
6301 to 6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	—Of felt, of non-wovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	—Other	Manufacture from unbleached single yarn
	—Embroidered	Manufacture from unbleached single yarnorManufacture from unembroidered fabric (other than knitted or crocheted) provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from unbleached single yarn
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from: natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
6306	Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:
	—Of non-wovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	—Other	Manufacture from unbleached single yarn
6307	Other made up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set
6401 to 6405	Footwear	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6503	Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex6812	Articles of asbestos or mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate	Manufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate
ex6814	Articles of mica, including agglomerated or reconstituted mica on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
7006	Glass of heading Nos 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	Manufacture from materials of heading No 7001
7007	Safety glass, consisting of toughened (tempered) or laminated glass	Manufacture from materials of heading No 7001
7008	Multiple-walled insulating units of glass	Manufacture from materials of heading No 7001
7009	Glass mirrors, whether or not framed, including rear-view mirrors	Manufacture from materials of heading No 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture within which all the materials used are classified in a heading other than that of the productorCutting of glassware, provided that the value does not exceed 50 % of the ex-works price of the product
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)	Manufacture in which all the materials used are classified within a heading other than that of the productorCutting of glassware, provided that the value of the uncut glassware does not exceed 50 % of the ex-works price of the productorHand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided that the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
ex7019	Articles (other than yarn) of glass fibres	Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool
ex7101	Natural or cultured pearls, graded and temporarily strung for convenience or transport	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7102, ex7103 and ex7104	Worked precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semi-precious stones
ex7106, ex7108 and ex7110	Precious metals:
	—Unwrought	Manufacture from materials not classified within heading Nos 7106, 7108 or 7110orElectrolytic, thermal or chemical separation of precious metals of heading Nos 7106, 7108or7110orAlloying of precious metals of heading Nos 7106, 7108 or 7110 with each other or with base metals
	—Semi-manufactured or in powder form (All)	Manufacture from unwrought precious metals
ex7107, ex7109 and ex7111	Metals clad with precious metals, semi-manufactured	Manufacture from metals clad with precious metals unwrought
7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7117	Imitation jewellery	Manufacture in which all the materials used are classified within a heading other than that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
7207	Semi-finished products of iron or non-alloy steel	Manufacture from materials of heading Nos 7201, 7202, 7203, 7204 or 7205
7208 to 7216	Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel	Manufacture from ingots or other primary forms of heading No 7206
7217	Wire of iron or non-alloy steel	Manufacture from semi-finished materials of heading No 7207
ex72187219 to 7222	Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms of heading No 7218
7223	Wire of stainless steel	Manufacture from semi-finished materials of heading No 7218
ex72247225 to 7227	Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel	Manufacture from ingots or other primary forms of heading No 7224
7228	Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel	Manufacture from ingots or other primary forms of heading Nos 7206, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi-finished materials of heading No 7224
ex7301	Sheet piling	Manufacture from materials of heading No 7206
7302	Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails	Manufacture from materials of heading No 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading Nos 7206, 7207, 7218 or 7224
7308	Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex7315	Skid-chains	Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
ex7322	Radiators for central heating, not electrically heated and parts thereof, of iron or steel	Manufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product
ex Chapter 74	Copper and articles thereof except for heading Nos 7401 to 7405; the rule for heading No ex7403 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7403	Copper alloys, unwrought	Manufacture from refined copper, unwrought, or waste and scrap of copper
ex Chapter 75	Nickel and articles thereof except for heading Nos 7501 to 7503	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 76	Aluminium and articles thereof except for heading Nos 7601, 7602 and ex7616; the rules for heading Nos ex7601 and ex7616 are set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7601	—Aluminium alloys	Manufacture from aluminium, not alloyed, or waste and scrap
	—"Super-pure" aluminium (ISO No Al 99.99)	Manufacture from aluminium, not alloyed (ISO No Al 99.8)
ex7616	Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium	Manufacture in which: all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 78	Lead and articles thereof except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
7801	Unwrought lead:
	—Refined lead	Manufacture from "bullion" or "work" lead
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
ex Chapter 79	Zinc and articles of zinc, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
7901	Unwrought zinc	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
ex Chapter 80	Tin and articles thereof; except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
8001	Unwrought tin	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
ex Chapter 81	Other base metals, wrought; articles thereof	Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
8206	Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale	Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided that their value does not exceed 15 % of the ex-works price of the set
8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
8208	Knives and cutting blades, for machines or for mechanical appliances	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208	Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
ex8306	Statuettes and other ornaments, of base metal	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided that their value does not exceed 30 % of the ex-works price of the product
ex Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos 8403, ex8404, 8406 to 8409, 8412, 8415, 8418, ex8419, 8420, 8425 to 8430, ex8431, 8439, 8441,8444 to 8447, ex8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8484 and 8485	Manufacture in which: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8403 and ex8404	Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers	Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404. However, materials which are classified within heading No 8403 or 8404 may be used provide their value, taken together, does not exceed 5 % of the ex-works price of the product
8406	Steam turbines and other vapour turbines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407	Spark-ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8409	Parts suitable for use solely or principally with the engines of heading Nos 8407 or 8408	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8412	Other engines and motors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8415	Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex8419	Machines for wood, paper pulp and paper board industries	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefore	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8425 to 8428	Lifting, handling, loading or unloading machinery	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
	—Road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
ex8431	Parts for road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and 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
8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8444 to 8447	Machines of these headings for use in the textile industry	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8448	Auxiliary machinery for use with machines of headings Nos 8444 and 8445	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452	Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
	—Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and the thread tension, crochet and zigzag mechanisms used are already originating
	—Other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8456 to 8466	Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8469 to 84708471, 8472	Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex8483	Roller screws	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below: 8501, 8502, ex8504, ex8517, ex8518, 8519 to 8529, 8535 to 8537, 8542, 8544 to ex8548	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8501	Electric motors and generators (excluding generating sets)	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product
8502	Electric generating sets and rotary converters	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product
ex8504	Power supply units for automatic data-processing machines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8517	Videophones	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 material used
ex8518	Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where the value of all the non-originating materials used does not exceed the value of the originating materials used
8519	Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8520	Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8521	Video recording or reproducing apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8522	Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523	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 price of the product
8524	Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
	—Matrices and masters for the production of records	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product
8525	Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders	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
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product where the value of all the non-originating materials used does not exceed the value of the originating materials used
8527	Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	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
8528	Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors	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
8529	Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
	—Suitable for use solely or principally with video recording or reproducing apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product where the value of all the non-originating materials used does not exceed the value of the originating materials used
8535 and 8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90 and numerical control apparatus, other than switching apparatus of heading No 8517	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8542	Electronic integrated circuits and microassemblies	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading Nos 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546	Electrical insulators of any material	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8548	—Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Spent primary cells, spent primary batteries	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8601 to 8607	Railway or tramway locomotives, rolling-stock and parts thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87	Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings: 8709 to 8711, ex8712, 8715 and 8716 for which the rules are set out below	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8710	Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles	Manufacture: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex8712	Bicycles without ball bearings	Manufacture from materials not classified in heading No 8714
8715	Baby carriages and parts thereof	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8716	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, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8803	Parts of goods of heading Nos 8801 or 8802	Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product
8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
	—Rotochutes	Manufacture from materials of any heading, including other materials of heading No 8804
	—Other	Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product
8805	Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articles	Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product
Chapter 89	Ships, boats and floating structures	Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: 9001, 9002, 9004, ex9005, ex9006, 9007, 9011, ex9014, 9015 to 9017, ex9018 and 9024 to 9033	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004	Spectacles, goggles and the like, corrective, protective or other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9005	Binoculars, monoculars, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9011	Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex9014	Other navigational instruments and appliances	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016	Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9018	Dentists' chairs incorporating dental appliances or dentists' spittoons	Manufacture from materials of any heading, including other materials of heading No 9018
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos 9014, 9015, 9028 or 9032	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefore:
	—Parts and accessories	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9029	Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9104 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032	Automatic regulating or controlling instruments and apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91	Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings 9105, 9109 to 9113 for which the rules are set out below:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105	Other clocks	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9109	Clock movements, complete and assembled	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product
9111	Watch cases and parts thereof	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9112	Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	—Of base metal, whether or not gold or silver-plated, or of metal clad with precious metal	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9401 and ex9403	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less	Manufacture in which all the materials used are classified within a heading other than that of the productorManufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex-works price of the product, and all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9503	Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds	Manufacture: in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9506	Finished golf club heads	Manufacture from roughly shaped blocks
9507	Fishing rods, fish-hooks and other fine fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 5 % of the ex-works price of the product
ex9601 and ex9602	Articles of animal, vegetable or mineral carving materials	Manufacture from "worked" carving materials of the same heading
ex9603	Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mops	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605	Travel sets for personal toilet, sewing, or shoe or clothes cleaning	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606	Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture: in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608	Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609	Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	Manufacture: in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9614	Smoking pipes and pipe bowls	Manufacture from roughly shaped blocks

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

See introduction note 7 in Annex 14. Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32 A "group" is regarded as any part of the heading separated from the rest by a semi-colon. 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. For special conditions relating to products made of a mixture of textile materials, see introductory note 5 in Annex 14. For the treatment of textile trimmings and accesories see introductory note 6 in Annex 14. For sknitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces of knitted or crocheted fabric (cut out or knitted directly to shape) see introductory note 9 in Annex 14. See introductory note 6 for the treatment of textile trimmings and accessories in Annex 14.

HS heading	Description	Working or processing carried out on non-originating materials that confers originating status
(1)	(2)	(3)
0201	Meat of bovine animals, fresh or chilled	Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202
0202	Meat of bovine animals, frozen	Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	Manufacture from materials of any heading except carcases of heading Nos 0201 to 0205
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:	Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207
0302 to 0305	Fish, other than live fish	Manufacture in which all the materials of Chapter 3 used must already be originating
0402, 0404ex04050406	Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but less than 75 %	Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, or cocoa	Manufacture in which: all the materials of Chapter 4 used must already be originating; any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter	Manufacture from materials of any heading except birds' eggs of heading No 0407
ex0502	Prepared pigs', hogs' or boars' bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
ex0506	Bones and horn-cores, unworked	Manufacture in which all the materials of Chapter 2 used must already be originating
0710 to 0713	Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos ex0710 and ex0711, for which the rules are set out below	Manufacture in which all the vegetable materials used must already be originating
ex0710	Sweet corn (uncooked or cooked by steaming or boiling in water), frozen	Manufacture from fresh or chilled sweet corn
ex0711	Sweet corn, provisionally preserved	Manufacture from fresh or chilled sweet corn
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
	—Containing added sugar	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
	—Other	Manufacture in which all the fruit or nuts used must already be originating
0812	Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	Manufacture in which all the fruit or nuts used must already be originating
0813	Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this Chapter	Manufacture in which all the fruit or nuts used must already be originating
0814	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	Manufacture in which all the fruit or nuts used must already be originating
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for No ex1106 for which the rule is set out below	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be already originating
ex1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713	Drying and milling of leguminous vegetables of heading No 0708
1301	Lac; natural gums, resins, gum-resins and, oleoresins (for example balsams)	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product
ex1302	—Vanilla oleoresin	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
	—Mucilages and thickeners derived from vegetable products, modified	Manufacture from non-modified mucilages and thickeners
1501	Pig fat including lard and poultry fat, other than that of heading Nos 0209 or 1503:
	—Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
	—Other	Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal or poultry of heading No 0207
1502	Fats of bovine animals, sheep or goats, other than those of heading No 1503
	—Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
	—Other	Manufacture in which all the animal materials of Chapter 2 used must already be originating
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
	—Solid fractions of fish oils and fats and oils of marine mammals	Manufacture from materials of any heading including other materials of heading No 1504
	—Other	Manufacture in which all the animal materials of Chapter 2 and 3 used must already be originating
ex1505	Refined lanolin	Manufacture from crude wool grease of heading No 1505
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
	—Solid fractions	Manufacture from materials of any heading including other materials of heading No 1506
	—Other	Manufacture in which all the animal materials of Chapter 2 used must already be originating
ex1507 to 1515	Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:
	—Solid fractions, except for that of jojoba oil	Manufacture from other materials of heading Nos 1507 to 1515
	—Other, except for:	Manufacture in which all the vegetable materials used must already be originating
	—Tung oil, myrtle wax and Japan wax
	—Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption
ex1516	Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further prepared	Manufacture in which all the animal and vegetable materials used must already be originating
ex1517	Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515	Manufacture in which all the vegetable materials used must already be originating
1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	Manufacture from animals of Chapter 1
1602	Other prepared or preserved meat, meat offal or blood	Manufacture from animals of Chapter 1
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	Manufacture in which all the fish or fish eggs used must already be originating
1605	Crustaceans; molluscs and other aquatic invertebrates, prepared or preserved	Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating
ex1701	Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	—Chemically pure maltose and fructose	Manufacture from materials of any heading including other materials of heading No 1702
	—Other sugars in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
	—Other	Manufacture in which all the materials used must already be originating
ex1703	Molasses resulting from the extraction or refining of sugar, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1806	Chocolate and other food preparations containing cocoa	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 %, by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included:
	—Malt extract	Manufacture from cereals of Chapter 10
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating
1903	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Manufacture from materials of any heading except potato starch of heading No 1108
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included
	—Not containing cocoa
	—Cereals other than maize (corn), in grain form, pre cooked or otherwise prepared	Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos 2001, 2004 and 2005 and uncooked, boiled or steamed sweet corn, frozen, of heading No 0710 may not be used
	—Other	Manufacture in which: all the cereals and flour (except Zea maysindurata and durum wheat and their derivates) used must be wholly obtained, and the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
	—Containing cocoa	Manufacture from materials not classified within heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture from materials of any heading, except those of Chapter 11
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	Manufacture in which all the fruit, nuts or vegetables used must already be originating
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the tomatoes used must already be originating
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the mushrooms or truffles used must already be originating
2004 and 2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No 2006	Manufacture in which all the vegetables used must already be originating
ex2006	—Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
ex2006	—Vegetables preserved by sugar (drained, glacé or crystallized)	Manufacture in which all the vegetables used must already be originating
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
2008	Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
	—Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which all the fruit and nuts used must already be originating
	—Nuts, not containing added sugar or spirits	Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex2009	Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex2101	Roasted chicory and extracts, essences and concentrates thereof	Manufacture in which all the chicory used must already be originating
ex2103	—Sauces and preparations therefore; mixed condiments and mixed seasonings	Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
ex2103	—Prepared mustard	Manufacture from mustard flour or meal
2104	Soups and broths and preparations therefore; homogenized composite food preparations:
	—Soups and broths and preparations therefor	Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
	—Homogenized composite food preparations	The rule for the heading in which the product would be classified in bulk shall apply
ex2106	Sugar syrups, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product
ex2106	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages	Manufacture from materials of any heading except grapes or any material derived from grapes
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow	Manufacture in which all the water used must already be originating
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009	Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
ex2204	Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol	Manufacture from other grape must
ex2205ex2207ex2208 and ex2209	The following, containing grape materials: Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; Ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; Vinegar	Manufacture from materials of any heading except grapes or any material derived from grapes
ex2208	Whiskies of an alcoholic strength by volume of less than 50 % vol.	Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product
ex2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liqueurs), of a protein content, calculated on the dry product, exceeding 40 % by weight	Manufacture in which all the maize used must already be originating
ex2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil	Manufacture in which all the olives used must already be originating
2309	Preparations of a kind used in animal feeding	Manufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex2403	Smoking tobacco	Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex2515	Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex2516	Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex2518	Calcined dolomite	Calcination of dolomite not calcined
ex2519	Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesia	Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex2525	Mica powder	Grinding of mica or mica waste
ex2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
ex2707	Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	Operations of refining and/or one or more specific process (es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2709	Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials
2710 to 2712	Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparationsPetroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
2713 to 2715	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materialsBitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocksBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch	Operations of refining and/or one or more specific process (es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex2811 and ex2833 for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex2811	Sulphur trioxide	Manufacture from sulphur dioxide
ex2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process (es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2902	Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels	Operations of refining and/or one or more specific process(es)orOther 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 that their value does not exceed 50 % of the ex-works price of the product
ex2905	Metal alcoholates of alcohols of this heading and of ethanol or glycerol	Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided that their value does not exceed 20 % of the ex-works price of the product
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
ex2932	—Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product
	—Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading
2933	Heterocyclic compounds with nitrogen heteroatom(s) only	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
2934	—Nucleic acids and their salts	Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product
	—other heterocyclic compounds	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
ex Chapter 30	Pharmaceutical products, except for Nos 3002, 3003 and 3004, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
	—Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Other:
	—Human blood	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Animal blood prepared for therapeutic or prophylactic	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Blood fractions other than antisera, haemoglobin and serum globulin	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Haemoglobin, blood globulin and serum globulin	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
3003 and 3004	Medicaments (excluding goods of heading Nos 3002, 3005 or 3006)	Manufacture in which: all the materials used are classified within a heading other than of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 31	Fertilizers except for heading No ex3105 for which the rule is set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3105	Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: Sodium nitrate Calcium cyanamide Potassium sulphate Magnesium potassium sulphate	Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos ex3201 and 3205, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3201	Tannins and their salts, ethers, esters, and other derivatives	Manufacture from tanning extracts of vegetable origin
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos ex3301, ex3302 and ex3306 for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils excluding extracted oleoresins	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 that their value does not exceed 20 % of the ex-works price of the product
ex3302	Alcoholic preparations containing all flavouring agents characterizing a beverage	Manufacture from materials of any heading except grapes or any material derived from grapes
ex3306	Yarn used to clean between the teeth (dental floss)	Manufacture from:
		raw silk, silk waste, carded or combed or otherwise processed for spinning, other natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper making materials
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for heading Nos 3403 and 3404, for which the position is set out below	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
ex3403	Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided that they represent less than 70 % by weight	Operations of refining and/or one or more specific process (es)orOther 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
ex3404	Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous materials, slack wax or scale wax	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 50 % of the ex-works price of the product
ex Chapter 35	Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex3507 for which the rules are set below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3505	Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
	—Starch ethers and esters	Manufacture from materials of any heading, including other materials of heading No 3505
	—Other	Manufacture from materials of any heading, except those of heading No 1108
ex3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 37	Photographic or cinematographic goods; except for No 3701, 3702 and 3704 for which the rules are set below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
3701	Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:	Manufacture in which all the materials used are classified within a heading other than in heading No 3702
3702	Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
3704	Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
ex Chapter 38	Miscellaneous chemical products; except for heading Nos ex3801, ex3803, ex3805, ex3806, ex3807, 3808 to 3814, 3818 to 3820, 3822, ex3823 and 3824, for which the rules are set out below	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex3801	—Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
	—Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils	Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product
ex3803	Refined tall oil	Refining of crude tall oil
ex3805	Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine
ex3806	Ester gums	Manufacture from resin acids
ex3807	Wood pitch (wood tar pitch)	Distillation of wood tar
ex3811	Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materials	Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the product
3808 to 38143818 to 3820 and 3824	Miscellaneous chemical products:
	—The following of heading No 3824: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No 2905 Petroleum sulphates, excluding petroleum sulphates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters Fusel oil and Dippel's oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provide that their value does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex3823	Industrial fatty alcohols	Manufacture from materials of any heading including fatty acids of heading No 3823
3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex3907 for which the rule is set out below:
	—Addition homopolymerization products	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
ex3907	Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
3916 to 3921	Semi-manufactures and articles of plastics, except for headings Nos ex3916, ex3917 and ex3920, for which the rules are set out below:
	—Flat products, further worked than only surface-worked or cut into forms other than rectangles; other products, further worked than only surface-worked	Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
	—Other:
	—Addition homopolymerization products	Manufacture in which:
		the value of all the materials used does not exceed 50 % of the ex-works price of the product, and the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
	—Other	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
ex3916 and 3917	Profile shapes and tubes	Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
ex3920	Ionomer sheet or film	Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium
3922 to 3926	Articles of plastic	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber	Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex4017	Articles of hard rubber	Manufacture from hard rubber
ex4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins, with wool on
4104 to 4107	Leather, without hair or wool, other than leather of heading Nos 4108 or 4109	Retanning of pre-tanned leather, orManufacture in which all the materials used are classified within a heading other than that of the product
4109	Patent leather and patent laminated leather; metallized leather	Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
ex4302	Tanned or dressed furskins, assembled:
	—Plates, crosses and similar forms	Bleaching or dying, in addition to cutting and assembly of non-assembled tanned or dressed furskins
	—Other	Manufacture from non-assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non-assembled tanned or dressed furskins, of heading No 4302
ex4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed	Planing, sanding or finger-jointing
ex4408	Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed	Splicing, planing, sanding or finger-jointing
ex4409	—Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tonged, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed	Sanding or finger-jointing
	—Beadings and mouldings	Beading or moulding
ex4410 to ex4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex4415	Packing cases, boxes, crates, drums and similar packings, of wood	Manufacture from boards not cut to size
ex4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex4418	—Builders' joinery and carpentry of wood	Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used
	—Beadings and mouldings	Beading or moulding
ex4421	Match splints; wooden pegs or pins for footwear	Manufacture from wood of any heading except drawn wood of heading No 4409
4503	Articles of natural cork	Manufacture from cork of heading No 4501
ex4811	Paper and paperboard, ruled, lined or squared only	Manufacture from paper-making materials of Chapter 47
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture from paper-making materials of Chapter 47
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4818	Toilet paper	Manufacture from paper-making materials of Chapter 47
ex4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper-making materials of Chapter 47
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials not classified within heading Nos 4909 or 4911
4910	Calendars of any kind, printed, including calendar blocks:
	—Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
	—Other	Manufacture from materials not classified within heading Nos 4909 or 4911
ex5003	Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Carding or combing of silk waste
5501 to 5507	Man-made staple fibres	Manufacture from chemical materials or textile pulp
ex Chapter 50 to Chapter 55	Yarn, monofilament and thread:	Manufacture from:
		raw silk, silk waste, carded or combed or otherwise processed for spinning, other natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
ex Chapter 50 to Chapter 55	Woven fabrics:
	—Incorporating rubber thread	Manufacture from single yarn
	—Other	Manufacture from: coir yarn, natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paperorPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below	Manufacture from: coir yarn natural fibres, chemical materials or textile pulp, or paper making materials
5602	Felt, whether or not impregnated, coated, covered or laminated:
	—Needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading No 5402, polypropylene fibres of heading Nos 5503 or 5506, or polypropylene filament tow of heading No 5501of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from: natural fibres man-made staple fibres made from casein, or chemical materials or textile pulp
5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
	—Rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	—Other	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, chemical materials or textile pulp, or paper-making materials
5605	Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Manufacture 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
5606	Gimped yarn, and strip and the like of heading Nos 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	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
Chapter 57	Carpets and other textile floor coverings:
	—Of needleloom felt	Manufacture from: natural fibres, or chemical materials or textile pulpHowever: polypropylene filament of heading No 5402, polypropylene fibres of heading Nos 5503 or 5506, or polypropylene filament tow of heading No 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
	—Of other felt	Manufacture from: natural fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	—Other	Manufacture from: coir yarn synthetic or artificial filament yarn, natural fibres, or man-made staple fibres not carded or combed or otherwise processed for spinning
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:
	—Combined with rubber thread	Manufacture from single yarn
	—Other	Manufacture from: natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp,orPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5810	Embroidery in the piece, in strips or in motifs	Manufacture in which all the materials used are classified in a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from yarn
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
	—Containing not more than 90 % by weight of textile materials	Manufacture from yarn
	—Other	Manufacture from chemical materials or textile pulp
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902	Manufacture from yarn
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from yarn
5905	Textile wall coverings:
	—Impregnated, coated, covered or laminated with rubber, plastics or other materials	Manufacture from yarn
	—Other	Manufacture from: coir yarn natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulporPrinting 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
5906	Rubberized textile fabrics, other than those of heading No 5902:
	—Knitted or crocheted fabrics	Manufacture from: natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
	—Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials	Manufacture from chemical materials
	—Other	Manufacture from yarn
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from yarn
ex5908	Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas mantle fabric
5909 to 5911	Textile articles of a kind suitable for industrial use:
	—Polishing discs or rings other than of felt of heading No 5911	Manufacture from yarn or waste fabrics or rags of heading No 6310
	—Other	Manufacture from: coir yarn natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 60	Knitted or crocheted fabrics	Manufacture from: natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted
	—Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric, which have been either cut to form or obtained directly to form	Manufacture from yarn
	—Other	Manufacture from: natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos ex6202, ex6204, ex6206, ex6209, ex6210, 6213, 6214, ex6216 and ex6217 for which the rules are set out below	Manufacture from yarn
ex6202ex6204ex6206ex6209 and ex6217	Women's, girls' and babies' clothing and other made up clothing accessories, embroidered	Manufacture from yarnorManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
ex6210, ex6216 and ex6217	Fire-resistant equipment of fabric covered with foil of aluminized polyester	Manufacture from yarnorManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like
	—Embroidered	Manufacture from single yarnorManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from unbleached single yarn
ex6217	—Interlinings for collars and cuffs, cut out	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
6301 to 6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	—Of felt, of non-wovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	—Other:
	—Embroidered	Manufacture from unbleached single yarnorManufacture from unembroidered fabric (other than knitted or crocheted) provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture from unbleached single yarn
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from:
		natural fibres man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp
6306	Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:
	—Of non-wovens	Manufacture from: natural fibres, or chemical materials or textile pulp
	—Other	Manufacture from unbleached single yarn
6307	Other made up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set
6401 to 6405	Footwear	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6503	Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex6812	Articles of asbestos or mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate	Manufacture from materials of any heading
ex6814	Articles of mica, including agglomerated or reconstituted mica on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
7006	Glass of heading Nos 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	Manufacture from materials of heading No 7001
7007	Safety glass, consisting of toughened (tempered) or laminated glass	Manufacture from materials of heading No 7001
7008	Multiple-walled insulating units of glass	Manufacture from materials of heading No 7001
7009	Glass mirrors, whether or not framed, including rear-view mirrors	Manufacture from materials of heading No 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture within which all the materials used are classified in a heading other than that of the productorCutting of glassware, provided that the value does not exceed 50 % of the ex-works price of the product
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading Nos 7010 or 7018)	Manufacture within which all the materials used are classified in a heading other than that of the product
		andCutting of glassware, provided that the value of the uncut glassware does not exceed 50 % of the ex-works price of the productorHand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided that the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
ex7019	Articles (other than yarn) of glass fibres	Manufacture from: uncoloured slivers, rovings, yarn or chopped strands, or glass wool
ex7101	Natural or cultured pearls, graded and temporarily strung for convenience or transport	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7102, ex7103 and ex7104	Worked precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semi-precious stones
ex71067108 and 7110	Precious metals:
	—Unwrought	Manufacture from materials not classified within heading Nos 7106, 7108 or 7110orElectrolytic, thermal or chemical separation of precious metals of heading Nos 7106, 7108 or 7110orAlloying of precious metals of heading Nos 7106, 7108 or 7110 with each other or with base metals
	—Semi-manufactured or in powder form (All)	Manufacture from unwrought precious metals
ex7107ex7109 and ex7111	Metals clad with precious metals, semi-manufactured	Manufacture from metals clad with precious metals unwrought
7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7117	Imitation jewellery	Manufacture in which all the materials used are classified within a heading other than that of the productorManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
7207	Semi-finished products of iron or non-alloy steel	Manufacture from materials of heading Nos 7201, 7202, 7203, 7204 or 7205
7208 to 7216	Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel	Manufacture from ingots or other primary forms of heading No 7206
7217	Wire of iron or non-alloy steel	Manufacture from semi-finished materials of heading No 7207
ex72187219 to 7222	Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms of heading No 7218
7223	Wire of stainless steel	Manufacture from semi-finished materials of heading No 7218
ex72247225 to 7227	Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel	Manufacture from ingots or other primary forms of heading No 7224
7228	Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel	Manufacture from ingots or other primary forms of heading Nos 7206, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi-finished materials of heading No 7224
ex7301	Sheet piling	Manufacture from materials of heading No 7206
7302	Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails	Manufacture from materials of heading No 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading 7206, 7207, 7218 or 7224
7308	Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex7315	Skid-chains	Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
ex7322	Radiators for central heating, not electrically heated and parts thereof, of iron or steel	Manufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product
ex Chapter 74	Copper and articles thereof except for heading Nos 7401 to 7405; the rule for heading No ex7403 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7403	Copper alloys, unwrought	Manufacture from refined copper, unwrought, or waste and scrap of copper
ex Chapter 75	Nickel and articles thereof except for heading Nos 7501 to 7503	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 76	Aluminium and articles thereof except for heading Nos 7601, 7602 and ex7616; the rules for heading Nos ex7601 and ex7616 are set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex7601	—Aluminium alloys	Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
ex7616	Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium	Manufacture in which: all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 78	Lead and articles thereof except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
7801	Unwrought lead:
	—Refined lead	Manufacture from "bullion" or "work" lead
	—Other	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
ex Chapter 79	Zinc and articles of zinc, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
7901	Unwrought zinc	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
ex Chapter 80	Tin and articles thereof; except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product
8001	Unwrought tin	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
ex Chapter 81	Other base metals, wrought; articles thereof	Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
8206	Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale	Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided that their value does not exceed 15 % of the ex-works price of the set
8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
8208	Knives and cutting blades, for machines or for mechanical appliances	Manufacture in which: all the materials used are classified within a heading other than that of the product, and the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208	Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
ex8306	Statuettes and other ornaments, of base metal	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided that their value does not exceed 30 % of the ex-works price of the product
ex Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos 8403, ex8404, 8406 to 8409, 8412, 8415, 8418, ex8419, 8420, 8425 to 8430, ex8431, 8439, 8441,8444 to 8447, ex8448, 8452, 8456 to 8466, 8469 to 8472, 8480, ex8483, 8484 and 8485	Manufacture in which: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8403 and ex8404	Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers	Manufacture in which all the materials used are classified within a heading other than heading Nos 8403 or 8404. However, materials which are classified within heading Nos 8403 or 8404 may be used provide their value, taken together, does not exceed 5 % of the ex-works price of the product
8406	Steam turbines and other vapour turbines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407	Spark-ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8409	Parts suitable for use solely or principally with the engines of heading Nos 8407 or 8408	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8412	Other engines and motors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8415	Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex8419	Machines for wood, paper pulp and paper board industries	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefore	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8425 to 8428	Lifting, handling, loading or unloading machinery	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
	—Road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
ex8431	Parts for road rollers	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and 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
8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
8444 to 8447	Machines of these headings for use in the textile industry	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8448	Auxiliary machinery for use with machines of headings Nos 8444 and 8445	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452	Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
	—Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and the thread tension, crochet and zigzag mechanisms used are already originating
	—Other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8456 to 8466	Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8469, 84708471, 8472	Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8483	Roller screws	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	Manufacture in which la valeur de toutes les matières utilisées ne doit pas excéder 40 % du prix départ usine du produit
ex Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below: 8501, 8502, ex8504, ex8517, ex8518, 8519 to 8529, 8535 to 8537, 8542, 8544 to ex8548	Manufacture in which: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8501	Electric motors and generators (excluding generating sets)	Manufacture:
		in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product
8502	Electric generating sets and rotary converters	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading Nos 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product
ex8504	Power supply units for automatic data-processing machines	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8517	Videophones	Manufacture in which: the value of all the materials used does not exceed 40 % of the ex-works price of the product, the value of all the non-originating materials used does not exceed the value of the originating material used
ex8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product where the value of all the non-originating materials used does not exceed the value of the originating materials used
8519	Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8520	Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8521	Video recording or reproducing apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8522	Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523	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 price of the product
8524	Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Matrices and masters for the production of records	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product
8525	Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Manufacture:
		in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8527	Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8528	Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8529	Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
	—Suitable for use solely or principally with video recording or reproducing apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
8535 and 8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90 and numerical control apparatus, other than switching apparatus of heading No 8517	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8542	Electronic integrated circuits and microassemblies	Manufacture:
		in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading Nos 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546	Electrical insulators of any material	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex8548	—Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Spent primary cells, spent primary batteries	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8601 to 8607	Railway or tramway locomotives, rolling-stock and parts thereof	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87	Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos 8709 to 8711, ex8712, 8715 and 8716	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8710	Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles	Manufacture: the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex- works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex8712	Bicycles without ball bearings	Manufacture from materials not classified in heading No 8714
8715	Baby carriages and parts thereof	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8716	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, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8803	Parts of goods of heading Nos 8801 or 8802	Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product
8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
	—Rotochutes	Manufacture from materials of any heading, including other materials of heading No 8804
	—Other	Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product
8805	Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articles	Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product
Chapter 89	Ships, boats and floating structures	Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: 9001, 9002, 9004, ex9005, ex9006, 9007, 9011, ex9014, 9015 to 9017, ex9018 and 9024 to 9033	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004	Spectacles, goggles and the like, corrective, protective or other	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9005	Binoculars, monoculars, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9011	Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex9014	Other navigational instruments and appliances	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016	Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex9018	Dentists' chairs incorporating dental appliances or dentists' spittoons	Manufacture from materials of any heading, including other materials of heading No 9018
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos 9014, 9015, 9028 or 9032	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefore:
	—Parts and accessories	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9029	Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9104 or 9015; stroboscopes	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032	Automatic regulating or controlling instruments and apparatus	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91	Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings 9105, 9109 to 9113 for which the rules are set out below:	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105	Other clocks	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9109	Clock movements, complete and assembled	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where the value of all the non-originating materials used does not exceed the value of the originating materials used
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Manufacture: in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product
9111	Watch cases of heading Nos 9101 or 9102 and parts thereof	Manufacture:
		in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9112	Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof	Manufacture:
		in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	—Of base metal, whether or not gold or silver-plated, or of metal clad with precious metal	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
	—Other	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9401 and ex9403	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less	Manufacture in which all the materials used are classified within a heading other than that of the productorManufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex-works price of the product, and all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9503	Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds	Manufacture: in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9506	Finished golf club heads	Manufacture from roughly shaped blocks
9507	Fishing rods, fish-hooks and other fine fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 5 % of the ex-works price of the product
ex9601 and ex9602	Articles of animal, vegetable or mineral carving materials	Manufacture from "worked" carving materials of the same heading
ex9603	Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mops	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605	Travel sets for personal toilet, sewing, or shoe or clothes cleaning	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606	Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture: in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608	Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609	Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	Manufacture:
		in which all the materials used are classified within a heading other than that of the product, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex9614	Smoking pipes and pipe bowls	Manufacture from roughly shaped blocks

ANNEX 21 MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS 1.Movement certificate EUR. 1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Community. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters. 2.Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. 3.The competent authorities of the exporting State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified. ANNEX 22 ANNEX 23 INTERPRETATIVE NOTES ON CUSTOMS VALUE

First column	Second column
Reference to provisions of the Customs Code	Notes
Article 29 (1)	The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value.
Article 29 (1) (a), third indent	An example of such restriction would be the case where a seller requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year.
Article 29 (1) (b)	Some examples of this include: (a)the seller establishes the price of the imported goods on condition that the buyer will also buy other goods in specified quanties (SIC! quantities); (b)the price of the import goods is dependent upon the price or prices at which the buyer of the imported goods sells other goods to the seller of the imported goods; (c)the price is established on the basis of a form of payment extraneous to the imported goods, such as where the imported goods are semi-finished goods which have been provided by the seller on condition that he will receive a specified quantity of the finished goods.However, conditions or considerations relating to the production or marketing of the imported goods shall not result in rejection of the transaction value. For example, the fact that the buyer furnishes the seller with engineering and plans undertaken in the country of importation shall not result in rejection of the transaction value for the purposes of Article 29 (1).
Article 29 (2)	1.Paragraphs 2 (a) and (b) provide different means of establishing the acceptability of a transaction value.2.Paragraph 2 (a) provides that where the buyer and the seller are related, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted as the customs value provided that the relationship did not influence the price. It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are related. Such examination will only be required where there are doubts about the acceptability of the price. Where the customs authorities have no doubts about the acceptability of the price, it should be accepted without requesting further information from the declarant. For example, the customs authorities may have previously examined the relationship, or it may already have detailed information concerning the buyer and the seller, and may already be satisfied from such examination or information that the relationship did not influence the price.3.Where the customs authorities are unable to accept the transaction value without further inquiry, they should give the declarant an opportunity to supply such further detailed information as may be necessary to enable it to examine the circumstances surrounding the sale, in this context, the customs authorities should be prepared to examine relevant aspects of the transaction, including the way in which the buyer and seller organize their commercial relations and the way in which the price in question was arrived at, in order to determine whether the relationship influenced the price. Where it can be shown that the buyer and seller, although related under the provisions of Article 143 of this Regulation, buy from and sell to each other as if they were not related, this would demonstrate that the price had not been influenced by the relationship. As an example of this, if the price had been settled in a manner consistent with the normal pricing practices of the industry in question or with the way the seller settles prices for sales to buyers who are not related to him, this would demonstrate that the price had not been influenced by the relationship. As a further example, where it is shown that the price is adequate to ensure recovery of all costs plus a profit which is representative of the firm's overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind, this would demonstrate that the price had not been influenced.4.Paragraph 2 (b) provides an opportunity for the declarant to demonstrate that the transaction value closely approximates to a "test" value previously accepted by the customs authorities and is therefore acceptable under the provisions of Article 29. Where a test under paragraph 2 (b) is met, it is not necessary to examine the question of influence under paragraph 2 (a). If the customs authorities already have sufficient information to be satisfied, without further detailed inquiries, that one of the tests provided in paragraph 2 (b) has been met, there is no reason for them to require the declarant to demonstrate that the test can be met.
Article 29 (2) (b)	A number of factors must be taken into consideration in determining whether one value "closely approximates" to another value. These factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant. Since these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case. For example, a small difference in value in a case involving one type of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the "test" values set forth in Article 29 (2) (b).
Article 29 (3) (a)	An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller.
Article 30 (2) (a)Article 30 (2) (b)	1.In applying these provisions, the customs authorities shall, where possible, use a sale of identical or similar goods, as appropriate, at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, a sale of identical or similar goods, as appropriate, that takes place under any one of the following three conditions may by used: (a)a sale at the same commercial level but in a different quantity; (b)a sale at a different commercial level but in substantially the same quantity; or (c)a sale at a different commercial level and in a different quantity.2.Having found a sale under any one of these three conditions adjustments will then be made, as the case may be, for: (a)quantity factors only; (b)commerical (SIC! commercial) level factors only; or (c)both commercial level and quantity factors.4.A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities. As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only identical or similar imported goods, as appropriate, for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a customs value under the provisions of Article 30 (2) (a) and (b) is not appropriate.
Article 30 (2) (d)	1.As a general rule, customs value is determined under these provisions on the basis of information readily available in the Community. In order to determine a computed value, however, it may be necessary to examine the cost of producing the goods being valued and other information which has to be obtained from outside the Community. Furthermore, in most cases the producer of the goods will be outside the jurisdiction of the authorities of the Member States. The use of the computed value method will generally be limited to those cases where the buyer and seller are related, and the producer is prepared to supply to the authorities of the country of importation the necessary costings and to provide facilities for any subsequent verification which may be necessary.2.The "cost or value" referred to in Article 30 (2) (d), first indent, is to be determined on the basis of information relating to the production of the goods being valued supplied by or on behalf of the producer. It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the generally accepted accounting principles applied in the country where the goods are produced.3.The "amount for profit and general expenses" referred to in Article 30 (2) d), second indent, is to be determined on the basis of information supplied by or on behalf of the producer unless his figures are inconsistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation.4.No cost or value of the elements referred to in this Article shall be counted twice in determining the computed value.5.It should be noted in this context that the "amount for profit and general expenses" has to be taken as a whole. It follows that if, in any particular case, the producer's profit figure is low and his general expenses are high, his profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind. Such a situation might occur, for example, if a product were being launched in the Community and the producer accepted a nil or low profit to offset high general expenses associated with the launch. Where the producer can demonstrate that he is taking a low profit on his sales of the imported goods because of particular commercial circumstances, his actual profit figures should be taken into account provided that he has valid commercial reasons to justify them and his pricing policy reflects usual pricing policies in the branch of industry concerned. Such a situation might occur, for example, where producers have been forced to lower prices temporarily because of an unforeseeable drop in demand, or where they sell goods to complement a range of goods being produced in the country of importation and accept a low profit to maintain competitivity (SIC! competitiveness). Where the producer's own figures for profit and general expenses are not consistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the producer of the goods.6.Whether certain goods are "of the same class or kind" as other goods must be determined on a case-by-case basis with reference to the circumstances involved. In determining the usual profits and general expenses under the provisions of Article 30 (2) (d), sales for export to the country of importation of the narrowest group or range of goods, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of Article 30 (2) (d), "goods of the same class or kind" must be from the same country as the goods being valued.
Article 31 (1)	1.Customs values determined under the provisions of Article 31 (1) should, to the greatest extent possible, be based on previously determined customs values.2.The methods of valuation to be employed under Article 31 (1) should be those laid down in Articles 29 and 30 (2), but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of Article 31 (1).3.Some examples of reasonable flexibility are as follows: (a)identical goods — the requirement that the identical goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; identical imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation; customs values of identical imported goods already determined under the provisions of Articles 30 (2) (c) and (d) could be used; (b)similar goods — the requirement that the similar goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; similar imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation; customs values of similar imported goods already determined under the provisions of Articles 30 (2) (c) and (d) could be used; (c)deductive method — the requirement that the goods shall have been sold in the "condition as imported" in Article 152 (1) (a) of this Regulation could be flexibly interpreted; the "90 days" requirement could be administered flexibly.
Article 32 (1) (b) (ii)	1.There are two factors involved in the apportionment of the elements specified in Article 32 (1) (b) (ii) to the imported goods — the value of the element itself and the way in which that value is to be apportioned to the imported goods. The apportionment of these elements should be made in reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.2.Concerning the value of the element, if the buyer acquires the element from a seller not related to him at a given cost, the value of the element is that cost. If the element was produced by the buyer or by a person related to him, its value would be the cost of producing it. If the element had been previously used by the buyer, regardless of whether it had been acquired or produced by him, the original cost of acquisition or production would have to be adjusted downwards to reflect its use in order to arrive at the value of the element.3.Once a value has been determined for the element, it is necessary to apportion that value to the imported goods. Various possibilities exist. For example, the value might be apportioned to the first shipment, if the buyer wishes to pay duty on the entire value at one time. As another example, he may request that the value be apportioned over the number of units produced up to the time of the first shipment. As a further example, he may request that the value be apportioned over the entire anticipated production where contracts or firm commitments exist for that production. The method of apportionment used will depend upon the documentation provided by the buyer.4.As an illustration of the above, a buyer provides the producer with a mould to be used in the production of the imported goods and contracts with him to buy 10000 units. By the time of arrival of the first shipment of 1000 units, the producer has already produced 4000 units. The buyer may request the customs authorities to apportion the value of the mould over 1000, 4000 or 10000 units.
Article 32 (1) (b) (iv)	1.Additions for the elements specified in Article 32 (1) (b) (iv) should be based on objective and quantifiable data. In order to minimize the burden for both the declarant and customs authorities in determining the values to be added, data readily available in the buyer's commercial record system should be used insofar as possible.2.For those elements supplied by the buyer which were purchased or leased by the buyer, the addition would be the cost of the purchase or the lease. No addition shall be made for those elements available in the public domain, other than the cost of obtaining copies of them.3.The ease with which it may be possible to calculate the values to be added will depend on a particular firm's structure and management practice, as well as its accounting methods.4.For example, it is possible that a firm which imports a variety of products from several countries maintains the records of its design centre outside the country of importation in such a way as to show accurately the costs attributable to a given product. In such cases, a direct adjustment may appropriately be made under the provisions of Article 32.5.In another case, a firm may carry the cost of the design centre outside the country of importation as a general overhead expense without allocation to specific products. In this instance, an appropriate adjustment could be made under the provisions of Article 32 with respect to the imported goods by apportioning total design centre costs over total production benefiting from the design centre and adding such apportioned cost on a unit basis to imports.6.Variations in the above circumstances will, of course, require different factors to be considered in determining the proper method of allocation.7.In cases where the production of the element in question involves a number of countries and over a period of time, the adjustment should be limited to the value actually added to that element outside the Community.
Article 32 (1) (c)	The royalties and licence fees referred to in Article 32 (1) (c) may include, among other things, payments in respect to patents, trademarks and copyrights.
Article 32 (2)	Where objective and quantifiable data do not exist with regard to the additions required to be made under the provisions of Article 32, the transaction value cannot be determined under the provisions of Article 29. As an illustration of this, a royalty is paid on the basis of the price in a sale in the importing country of a litre of a particular product that was imported by the kilogram and made up into a solution after importation. If the royalty is based partially on the imported goods and partially on other factors which have nothing to do with the imported goods (such as when the imported goods are mixed with domestic ingredients and are no longer separately identifiable, or when the royalty cannot be distinguished from special financial arrangements between the buyer and the seller), it would be inappropriate to attempt to make an addition for the royalty. However, if the amount of this royalty is based only on the imported goods and can be readily quantified, an addition to the price actually paid or payable can be made.

First column	Second column
Reference to provisions of the Customs Code Implementing Provisions	Notes
Article 143 (1) (e)	One person shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter.
Article 150 (1)Article 151 (1)	The expression "and/or" allows the flexibility to use the sales and make the necessary adjustments in any one of the three conditions described in paragraph 1 of the interpretative note to Articles 30 (2) (a) and (b)
Article 152 (1) (a) (i)	1.The words "profit and general expenses" should be taken as a whole. The figure for the purposes of this deduction should be determined on the basis of information supplied by the declarant unless his figures are inconsistent with those obtaining in sales in the country of importation of imported goods of the same class or kind. Where the declarant's figures are inconsistent with such figures, the amount for profit and general expenses may be based upon relevant information other than that supplied by the declarant.2.In determining either the commissions or the usual profits and general expenses under this provision, the question whether certain goods are of the same class or kind as other goods must be determined on a case-by-case basis by reference to the circumstances involved. Sales in the country of importation of the narrowest group or range of imported goods of the same class or kind, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of this provision, "goods of the same class or kind" includes goods imported from the same country as the goods being valued as well as goods imported from other countries.
Article 152 (2)	1.Where this method of valuation is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work. Accepted industry formulas, recipes, methods of construction, and other industry practices would form the basis of the calculations.2.This method of valuation would normally not be applicable when, as a result of the further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty. On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in the country of importation that the use of this valuation method would be unjustified. In view of the above, each situation of this type must be considered on a case-by-case basis.
Article 152 (3)	1.As an example of this, goods are sold from a price list which grants favourable unit prices for purchases made in larger quantities. Sale quantity Unit price Number of sales Total quantity sold at each price 1 to 10 units 100 10 sales of 5 unitsFive sales of 3 units 65 11 to 25 units 95 Five sales of 11 units 55 Over 25 units 90 One sale of 30 unitsOne sale of 50 units 80 The greatest number of units sold at a price is 80; therefore, the unit price in the greatest aggregate quantity is 90.2.As another example of this, two sales occur. In the first sale 500 units are sold at a price of 95 currency units each. In the second sale 400 units are sold at a price of 90 currency units each. In this example, the greatest number of units sold at a particular price is 500; therefore, the unit price in the greatest aggregate quantity is 95.3.A third example would be the following situation where various quantities are sold at various prices (a)Sales Sale quantity Unit price 40 units 100 30 units 90 15 units 100 50 units 95 25 units 105 35 units 90 5 units 100 (b)Total Total quantity sold Unit price 65 90 50 95 60 100 25 105 In this example, the greatest number of units sold at a particular price is 65; therefore, the unit price in the greatest aggregate quantity is 90.

ANNEX 24 APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE 1."Generally accepted accounting principles" refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures. 2.For the purposes of the application of the customs valuation provisions, the customs administration concerned shall utilize information prepared in a manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question. For example, the determination of usual profit and general expenses under the provisions of Article 152 (1) (a) (i) of this Regulation would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation. On the other hand, the determination of usual profit and general expenses under the provisions of Article 30 (2) (d) of the Code would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production. As a further example, the determination of an element provided for in Article 32 (1) (b) (ii) of the Code undertaken in the country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country. ANNEX 25 AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE 1.The following table shows: (a)third countries listed by continents and zonesThe percentages are valid for all airports in a given country unless specific airports of departure are indicated. (column 1). (b)the percentages which represent the part of the air transport costs from a given third country to the EC to be included in the customs value (column 2). 2.When goods are shipped from countries or from airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken. 3.As regards the French overseas departments of Guadeloupe, Guyana, Martinique and Reunion, of which territories the airports are not included in the table, the following rules shall apply: (a)for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be included in the customs value; (b)for goods shipped to the European part of the Community from third countries and transhipped or unloaded in one of those departments, only the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value; (c)for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which result from the application of the percentages given in the following table to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document, with the official stamp of the office concerned; failing this certification the provisions of the last subparagraph of Article 163(6) of this Regulation shall apply.

America Africa Asia Australia and Oceania Europe

1	2
Zone (country) of departure (third country)	Percentages of the air transport costs to be included in the customs value for zone of arrival EC
Zone A	70
Canada:Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto, (other airports see zone B )
Greenland
United States of America:Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, NewYork, Philadelphia, Pittsburg, St Louis, Washington DC, (other airports see zones B and C)
Zone B	78
Canada:Edmonton, Vancouver, Winnipeg, (other airports see zone A)
United States of America:Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle, (other airports see zones A and C)
Central America (all countries)
South America (all countries)
Zone C	89
United States of America:Anchorage, Fairbanks, Honolulu, Juneau, (other airports see zones A and B)
Zone DAlgeria, Egypt, Libya, Morocco, Tunisia	33
Zone EBenin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Côte d'Ivoire, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo	50
Zone FBurundi, Democratic Republic of Congo, Congo (Brazzaville), Equatorial Guinea, Gabon, Kenya, Rwanda, São Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda	61
Zone GAngola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe	74
Zone HArmenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria	27
Zone IBahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen (Arab Republic)	43
Zone JAfghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan.	46
Zone KKazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan,Russia: Novosibirsk, Omsk, Perm, Sverdlovsk, (other airports see zones L, M, and O)	57
Zone LBrunei, China, Indonesia, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, VietnamRussia: Irkutsk, Kirensk, Krasnoyarsk, (other airports see zones K, M and O)	70
Zone MJapan, Korea (North), Korea (South)Russia: Khabarovsk, Vladivostok, (other airports see zones K, L and O)	83
Zone NAustralia and Oceania	79
Zone OIceland,Russia: Gorky, Kuibishev, Moscow, Orel, Rostov, Volgograd, Voronej, (other airports see zones K, L and M),Ukraine	30
Zone PAlbania, Belarus, Bosnia-Herzegovina, Bulgaria, Faroe Islands, Former Yugoslav Republic of Macedonia, Moldova, Norway, Romania, Serbia and Montenegro, Turkey	15
Zone QCroatia, Switzerland	5

ANNEX 26 LIST OF GOODS REFERRED TO IN ARTICLE 152(1)(a)a Simplified procedure for the valuation of certain perishable goods imported on consignment in accordance with Article 30(2)(c) of the CodeNotwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the goods is to be considered as having no more than an indicative value, the list of goods being established, within the context of this Annex, by the coverage of the CN and TARIC codes as they exist at the time of adoption of this Regulation. Where ex codes are indicated, the codes and corresponding description shall be read together.

CN (TARIC) Code	Description of goods	Period of validity
07019050	New potatoes	1.1. to 30.6.
07031019	Onions	1.1. to 31.12.
07032000	Garlic	1.1. to 31.12.
07082000	Beans	1.1. to 31.12.
0709200010	Asparagus: green	1.1. to 31.12.
0709200090	Asparagus: other	1.1. to 31.12.
07096010	Sweet peppers	1.1. to 31.12.
ex071420	Sweet potatoes, fresh or chilled, whole	1.1. to 31.12.
0804300090	Pineapples	1.1. to 31.12.
0804400010	Avocados	1.1. to 31.12.
08051020	Sweet oranges	1.6. to 30.11.
0805201005	Clementines	1.3. to 31.10.
0805203005	Monreales and satsumas	1.3. to 31.10.
08052050070805205037	Mandarins and wilkings	1.3. to 31.10.
080520700508052090050805209009	Tangerines and other	1.3. to 31.10.
0805400011	Grapefruit: white	1.1. to 31.12.
0805400019	Grapefruit: pink	1.1. to 31.12.
08055090110805509019	Limes (Citrus aurantifolia, Citrus latifolia)	1.1. to 31.12.
08061010	Table grapes	21.11. to 20.7.
08071100	Watermelons	1.1. to 31.12.
08071900100807190030	Amarillo, cuper, honey dew (including Cantalene), Onteniente, Piel de Sapo, (including Verde Liso), Rochet, Tendral, Futuro	1.1. to 31.12.
08071900910807190099	Other melons	1.1. to 31.12.
0808205010	Pears: Nashi (Pyrus pyrifolia) Ya (Pyrus bretscheideri)	1.5. to 30.6.
0808205090	Pears: other	1.5. to 30.6.
08091000	Apricots	1.1. to 30.5. and 1.8. to 31.12.
08093010	Nectarines	1.1. to 10.6. and 1.10. to 31.12.
08093090	Peaches	1.1. to 10.6. and 1.10. to 31.12.
08094005	Plums	1.10. to 10.6.
08101000	Strawberries	1.1. to 31.12.
08102010	Raspberries	1.1. to 31.12.
08105000	Kiwifruit	1.1. to 31.12.

ANNEX 27 MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING

Heading	CN code	Belgium	Germany				Greece	Spain	France				Italy	Netherlands	Austria	United Kingdom
		Brussels	Cologne	Frankfurt	Hamburg	Munich	Athens	Barcelona	Le Havre	Marseille	Perpignan	Rungis	Milan	Rotterdam	Vienna	London
1.10	07019050	X				X	X			X	X	X		X	X	X
1.30	07031019	X	X	X		X				X		X	X	X	X	X
1.40	07032000	X		X			X	X	X	X		X	X	X	X	X
1.50	ex07039000	X				X						X		X	X
1.60	07041000	X	X	X								X				X
1.80	07049010					X	X					X		X		X
1.90	ex07049090(Broccoli)			X	X							X	X	X		X
1.100	ex07049090(Chinese cabbage)	X		X		X				X		X	X	X	X	X
1.110	07051100			X		X					X	X	X	X
1.130	ex07061000	X	X	X						X		X		X	X	X
1.140	ex07069090			X						X	X	X		X		X
1.160	07081000	X	X	X							X	X		X	X	X
1.170.1	ex07082000	X	X	X		X					X	X	X	X	X
1.170.2	ex07082000(vulgaris var. Compressus savi)	X	X	X		X						X	X	X	X
1.180	ex07089000	X	X	X								X	X	X	X
1.190	07091000	X		X							X	X		X		X
1.200.1	ex07092000(Green asparagus)	X	X		X			X			X	X	X	X		X
1.200.2	ex07092000(Other asparagus)	X	X	X		X					X	X		X	X
1.210	07093000	X		X		X					X	X		X	X
1.220	ex07094000	X					X				X	X		X		X
1.230	07095130				X	X						X	X		X
1.240	07096010	X		X		X	X		X	X	X	X		X	X	X
1.270	07142010	X	X	X			X			X		X	X	X
2.10	ex08024000	X		X						X		X	X	X
2.30	ex08043000	X		X				X				X		X	X	X
2.40	ex08044000	X						X		X		X	X	X		X
2.50	ex08045000	X			X			X				X		X		X
2.60.1	08051010	X	X		X				X	X	X	X		X		X
2.60.2	08051030	X	X		X	X		X	X	X	X	X		X	X	X
2.60.3	08051050	X	X		X	X			X	X	X	X		X		X
2.70.1	ex08052010	X	X	X	X			X	X	X	X	X		X		X
2.70.2	ex08052030	X	X	X					X		X	X		X	X	X
2.70.3	ex08052050	X	X	X					X			X		X		X
2.70.4	ex08052070ex08052090	X			X	X			X	X	X	X		X	X	X
2.85	ex08053090ex08059000(Citrus aurantifolia, Citrus latifolia)	X		X	X			X				X		X
2.90.1	ex08054000(Grapefruit, white)	X			X	X		X	X	X		X		X	X	X
2.90.2	ex08054000(Grapefruit pink)	X			X	X			X	X		X		X	X	X
2.100	08061010	X	X	X	X	X					X	X	X	X		X
2.110	08071100	X	X		X					X		X		X	X
2.120.1	ex08071900(Melons: Amarillo, etc.)	X		X							X	X		X	X	X
2.120.2	ex08071900(Melons: others)	X		X							X	X		X	X	X
2.140.1	ex08082050(Pears: Nashi and Ya)	X		X	X	X	X					X	X	X		X
2.140.2	ex08082050(Pears: other)	X		X	X	X		X	X		X	X	X	X	X	X
2.150	08091000	X		X	X	X					X	X	X	X		X
2.160	0809200508092095	X			X	X					X	X	X	X		X
2.170	08093090(Peaches)	X			X	X	X			X		X	X	X		X
2.180	ex08093010(Nectarines)	X		X	X	X				X		X	X	X		X
2.190	08094005	X		X	X	X	X					X	X	X		X
2.200	08101000	X			X	X				X		X	X	X		X
2.205	08102010	X		X	X	X						X	X	X
2.210	08104030			X	X	X						X	X	X
2.220	08105000	X	X	X								X	X			X
2.230	ex08109085(Pomegranates)	X			X	X						X	X	X
2.240	ex08109085(Khakis, Sharon)	X		X					X			X		X		X
2.250	ex08109030(Lychees)	X		X				X	X			X	X	X		X

ANNEX 28 ANNEX 29 ANNEX 30 TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT(Article 196) 1.CHARACTERISTICS The tag referred to in Article 196 shall be designed in such a way as to prevent its re-use. (a)This tag shall bear a green stripe of a least 5 mm width along the full length of the two edges of its routing and identification sections. Moreover, these green stripes may extend also to other parts of the baggage tag, with the exception of all areas showing the barcoded tag number which must be printed on an unobscured white background. (See specimens at 2(a)) (b)For "expedite baggage", the tag shall be similar to the specified in IATA resolution No 743a with green instead of red stripes along its edges. (See specimen at 2(b)) 2.MODELS a) b) ANNEX 31The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215. MODEL OF SINGLE ADMINISTRATIVE DOCUMENT(eight-copy set) ANNEX 32The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215. MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS ANNEX 33The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215. MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM(eight-copy set) ANNEX 34The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215. MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS ANNEX 35 INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 31 AND 33 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS(Counting copy 1)

Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit. The Member State of dispatch can choose whether these particulars appear on the copies specified.I.BOXES FOR OPERATORS II.ADMINISTRATIVE BOXES

Box number	Copies
1	1 to 8except middle subdivision:1 to 3
2	1 to 5
3	1 to 8
4	1 to 8
5	1 to 8
6	1 to 8
7	1 to 3
8	1 to 5
9	1 to 3
10	1 to 3
11	1 to 3
12	—
13	1 to 3
14	1 to 4
15	1 to 8
15a	1 to 3
15b	1 to 3
16	1, 2, 3, 6, 7 and 8
17	1 to 8
17a	1 to 3
17b	1 to 3
18	1 to 5
19	1 to 5
20	1 to 3
21	1 to 5
22	1 to 3
23	1 to 3
24	1 to 3
25	1 to 5
26	1 to 3
27	1 to 5
28	1 to 3
29	1 to 3
30	1 to 3
31	1 to 8
32	1 to 8
33	first subdivision on the left: 1 to 8
	remainder: 1 to 3
34a	1 to 3
34b	1 to 3
35	1 to 8
36	—
37	1 to 3
38	1 to 8
39	1 to 3
40	1 to 5
41	1 to 3
42	—
43	—
44	1 to 5
45	—
46	1 to 3
47	1 to 3
48	1 to 3
49	1 to 3
50	1 to 8
51	1 to 8
52	1 to 8
53	1 to 8
54	1 to 4
55	—
56	—
A	1 to 4
B	1 to 3
C	1 to 8
D	1 to 4

ANNEX 36 INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 32 AND 34 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS(Counting copy 1/6)

The Member State of dispatch can choose whether these particulars appear on the copies specified.I.BOXES FOR OPERATORS II.ADMINISTRATIVE BOXES

Box number	Copies
1	1 to 4except middle subdivision: 1 to 3
2	1 to 4
3	1 to 4
4	1 to 4
5	1 to 4
6	1 to 4
7	1 to 3
8	1 to 4
9	1 to 3
10	1 to 3
11	1 to 3
12	1 to 3
13	1 to 3
14	1 to 4
15	1 to 4
15a	1 to 3
15b	1 to 3
16	1 to 3
17	1 to 4
17a	1 to 3
17b	1 to 3
18	1 to 4
19	1 to 4
20	1 to 3
21	1 to 4
22	1 to 3
23	1 to 3
24	1 to 3
25	1 to 4
26	1 to 3
27	1 to 4
28	1 to 3
29	1 to 3
30	1 to 3
31	1 to 4
32	1 to 4
33	first subdivision on the left:1 to 4remainder: 1 to 3
34a	1 to 3
34b	1 to 3
35	1 to 4
36	1 to 3
37	1 to 3
38	1 to 4
39	1 to 3
40	1 to 4
41	1 to 3
42	1 to 3
43	1 to 3
44	1 to 4
45	1 to 3
46	1 to 3
47	1 to 3
48	1 to 3
49	1 to 3
50	1 to 4
51	1 to 4
52	1 to 4
53	1 to 4
54	1 to 4
55	—
56	—
A	1 to 4
B	1 to 3
C	1 to 4
D/J	1 to 4

ANNEX 37 SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTESThe term "EFTA" in this Annex refers not only to the EFTA countries but to the other non-Community contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods. TITLE I GENERAL REMARKS A.GENERAL DESCRIPTION The forms and continuation forms are to be used: (a)where Community legislation refers to a declaration for placing goods under a customs procedure or for re-exportation; (b)as necessary during the transitional period provided for in an act of accession to the Community, in trade between the Community as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession; (c)where Community rules specifically provide for their use. The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies: copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit formalities are completed, copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 3 is returned to the exporter after being stamped by the customs authority, copy 4 is kept by the office of destination upon completion of the Community transit operation or as the document providing evidence of Community status of the goods, copy 5 is the return copy for the Community transit procedure, copy 6 is kept by the authorities of the Member State in which import formalities are completed, copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 8 is returned to the consignee.Various combinations are therefore possible, such as: export, outward processing or re-export: copies 1, 2 and 3, Community transit: copies 1, 4 and 5, customs procedures at import: copies 6, 7 and 8.In addition, there are circumstances in which the Community status of the goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document.Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5.In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper.When, pursuant to Article 205(3) of this Regulation, declarations for placing goods under a customs procedure, for re-export, or documents certifying the Community status of goods not being moved under the internal Community transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Community transit procedure), except: the colour used for printing, the use of italic characters, the printing of a background for the Community transit boxes.Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office. B.PARTICULARS REQUIRED The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status "A") will only be collected where required by the TARIC.

Legend

Column J also covers the entry of goods into free zones subject to type II controls. This column is also relevant for the cases referred to in Article 525(3). Column K also covers the entry of goods into free zones subject to type II controls.

Column headings	Codes used for box 37, 1st subdivision
A: Export/Dispatch	10, 11, 23
B: Customs warehousing of prefinanced goods for export	76, 77
C: Re-export after a customs procedure with economic impact other than the customs warehousing procedure (inward processing, temporary importation, processing under customs control)	31
D: Re-export after customs warehousing	31
E: Outward processing	21, 22
F: Transit
G: Community status of goods
H: Release for free circulation	01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61, 63, 68
I: Placing under a customs procedure with economic impact other than the outward processing and customs warehousing procedures (inward processing (suspension system), temporary importation, processing under customs control)	51, 53, 54, 91, 92
J: Placing in type A, B, C, E and F customs warehouses	71, 78
K: Placing in a type D customs warehouse	71, 78

Symbols in the cells AMandatory: Particulars required by every Member State BOptional for the Member States: Particulars which Member States may decide to waive COptional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States Notes [1]This box is mandatory for agricultural products with export refunds. [2]This particular may only be required for non-computerised procedures. [3]When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure "1" having been entered in box 5. [4]This box is mandatory for the NCTS in the manner provided for in Annex 37a. [5]This particular may only be required for computerised procedures. [6]This box is optional for the Member States where the consignee is not established in the Community nor in an EFTA country. [7]Not for use in the case of postal consignments or carriage by fixed transport installations. [8]Not for use in the case of postal consignments or carriage by fixed transport installations or rail. [9]This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics. [10]Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator. [11]Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in Title V, Chapter 6 do not apply. [12]This box must not be completed when export formalities are carried out at the point of exit from the Community. [13]This box must not be completed where the import formalities are carried out at the point of entry into the Community. [14]This box may be used in the NCTS in the manner provided for in Annex 37a. [15]Mandatory in the case of re-exportation following a type D warehouse procedure. [16]This subdivision must be completed where: the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where a transit declaration covers goods on the list in Annex 44c, or where Community legislation so provides. [17]For completion only where Community legislation so provides. [18]This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. [19]Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. [20]This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. [21]This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. [22]Where the declaration is accompanied by the document referred to in Article 178(1), Member States may waive completion of this box. [23]This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. [24]Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55. Box Nos A B C D E F G H I J K 1(1) A A A A A A A A A 1(2) A A A A A A A A A 1(3) A A 2 B [1] A B B B B B B B 2 (No) A A A A A B A B B 3 A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] A [2][3] 4 B B B A [4] A B B 5 A A A A A A A A A A A 6 B B B B B [4] B B 7 C C C C C A [5] C C C C 8 B B B B B A [6] B B B B 8 (No) B B B B B B A A A A 12 B B 14 B B B B B B B B B B 14 (No) A A A A A A A A A A 15 A [2] 15a B B B B B A [5] A A B B 17 A [2] 17a A A A B A A [5] B B B B 17b B B B B 18 (Identity) B [1][7] B [7] B [7] A [7][24] B [7] B [7] 18 (Nationality) A [8][24] 19 A [9] A [9] A [9] A [9] A [9] B [4] A [9] A [9] A [9] A [9] 20 B [10] B [10] B [10] B [10] B [10] B [10] 21 (Identity) A [1] B [8] 21 (Nationality) A [8] A [8] A [8] A [8] A [8] A [8] 22 (Currency) B B B A A B 22 (Amount) B B B C C C 23 B [11] B [11] B [11] B [11] B [11] 24 B B B B B 25 A B A B A B A A B B 26 A [12] B 12] A [12] B [12] A [12] B [12] A [13] A [13] B [13] B [13] 27 B 29 B B B B B B B B B 30 B B [1] B B B B [14] B B B B 31 A A A A A A A A A A A 32 A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] A [3] 33(1) A A A A [15] A A[16] A[17] A A B A 33(2) A A B A 33(3) A A A A B A 33(4) A A A A B A 33(5) B B B B B B B B B 34a C [1] A C C C A A A A 34b B B B 35 B A B A B A A B B A A 36 A A [17] 37(1) A A A A A A A A A 37(2) A A A A A A A A A 38 A A A A A A [17] A[17] A [18] A A A 39 B [19] B 40 A A A A A A A A A A A 41 A A A A A A A A A 42 A A A 43 B B B 44 A A A A A A [4] A A A A A 45 B B B 46 A B A B A A A B B 47 (Type) BC [20] BC [20] BC [20] A [18][21] [22] A [18] [21][22] A [18] [21] [22] 47 (Tax base) B B B B A [18][21][22] A [18] [21][22] B A [18] [21] [22] 47 (Rate) BC [20] BC [20] BC [20] BC [18][20][22] BC [20] 47 (Amount) BC [20] BC [20] BC [20] BC [18][20][22] BC [20] 47 (Total) BC [20] BC [20] BC [20] BC [18][20][22] BC [20] 47 (MP) B B B B [18][22] B 48 B B B B B 49 B [23] A B [23] A B [23] B [23] B [23] A A 50 C C C A 51 A [4] 52 A 53 A 54 A A A A A A A A A A 55 A 56 A C.INSTRUCTIONS FOR USE OF THE FORM Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars to be given on the copies used for the purposes of the Community transit procedure.The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.Without prejudice to Article 205, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of: the accuracy of the information given in the declaration, the authenticity of the documents attached, the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned. The signature of the principal or, where applicable, his authorised representative commits him in respect of all particulars relating to the Community transit operation pursuant to the provisions on Community transit laid down in the Code and in this Regulation and as listed in section B above.As regards Community transit formalities and formalities at destination, it is in the interests of each person intervening in the operation to check the contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars already entered on the forms being used must immediately be reported by that person to the customs authority. In such cases the declaration must then be made out on fresh forms.Unless Title III provides otherwise, a box that is not to be used should be left completely blank. TITLE II PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES A.FORMALITIES RELATING TO EXPORT/DISPATCH, THE CUSTOMS WAREHOUSING OF PREFINANCED GOODS FOR EXPORT, RE-EXPORTATION, OUTWARD PROCESSING, COMMUNITY TRANSIT AND/OR PROVING THE COMMUNITY STATUS OF GOODS Box 1:Declaration In the first subdivision, enter the relevant Community code from Annex 38.In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38.In the third subdivision, enter the relevant Community code from Annex 38. Box 2:Consignor/Exporter Enter the identification number assigned by the competent authorities to the person concerned for fiscal, statistical or other purposes. The structure of this number must comply with the criteria laid down in Annex 38. Where the interested party does not have such a number, the customs administration may assign him one for the declaration concerned.For the purposes of this Annex, the definition of "exporter" is that given in Community customs legislation. In this context, "consignor" refers to an operator that acts as an exporter in the cases referred to in Article 206, third subparagraph.Enter the full name and address of the person concerned.In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration. Box 3:Forms Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one EX form and two EX/c forms, enter 1/3 on the EX form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms. Box 4:Loading lists Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority. Box 5:Items Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed. Box 6:Total packages Enter in figures the total number of packages making up the consignment in question. Box 7:Reference number This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).. Box 8:Consignee Enter the full name and address of the person(s) to whom the goods are to be delivered. Where prefinanced goods for export are entered into a customs warehouse, the consignee is the person responsible for the pre-financing or the person responsible for the warehouse where the goods are stocked.The structure of any identification number must comply with the criteria laid down in Annex 38.In the case of groupage consignments, the Member States may provide that the word "various" be entered in this box, and the list of consignees attached to the declaration. Box 14:Declarant/Representative Enter the identification number assigned to the person concerned by the competent authorities for tax, statistical or other purposes. The structure of that number must comply with the criteria laid down in Annex 38. Where the interested party does not have such a number, the customs administration may assign him one for the declaration concerned.Enter the full name and address of the person concerned.If the declarant and the exporter/consignor are the same person, enter "exporter" or "consignor".To designate the declarant or the status of the representative, use the relevant Community code from Annex 38. Box 15:Country of dispatch/export For the purposes of export formalities, the "Member State of actual export" is the Member State from which the goods were initially dispatched for the purpose of export, if the exporter is not established in the Member State of export. If no other Member State is involved, the Member State of export will be the same as the Member State of actual export.Enter in box 15a the relevant Community code from Annex 38 for the Member State of export/dispatch of the goods. In case of transit, enter in box 15 the Member State from where the goods are dispatched. Box 17:Country of destination Using the relevant Community code from Annex 38, enter in box 17a the last country of destination of the goods to be exported as known at the time of export. Box 18:Identity and nationality of means of transport at departure Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Community code from Annex 38. If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55. Box 19:Container (Ctr) Using the relevant Community code from Annex 38, enter the presumed situation when crossing the external Community frontier, based on the information available at the time of completion of the export formalities. Box 20:Delivery terms Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial contract. Box 21:Identity and nationality of active means of transport crossing the border Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing the Community's external frontier as known at the time of completion of formalities.In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 22:Currency and total amount invoiced Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice was drawn up.Enter in the second subdivision the invoiced price for all goods declared. Box 23:Exchange rate This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned. Box 24:Nature of transaction Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned. Box 25:Mode of transport at the border Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Community. Box 26:Inland mode of transport Using the relevant Community code from Annex 38, enter the mode of transport upon departure. Box 27:Place of loading Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Community frontier. Box 29:Office of exit Using the relevant Community code from Annex 38, enter the customs office by which it is intended that the goods should leave the customs territory of the Community. Box 30:Location of goods Enter the precise location where the goods may be examined. Box 31:Packages and description of goods; Marks and numbers — Container No(s) — Number and kind Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Community code from Annex 38, enter the kind of the packages.If containers are used, their identifying marks should also be entered in this box. Box 32:Item number Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5. Box 33:Commodity Code Enter the code number corresponding to the item in question, as described in Annex 38. Box 34:Country-of-origin code Operators completing box 34a should use the relevant Community code from Annex 38 to enter the country of origin, as defined in Title II of the Code.Enter the region of dispatch or production of the goods in question in Box 34b. Box 35:Gross mass (kg) Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams). Box 37:Procedure Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared. Box 38:Net mass (kg) Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging. Box 40:Summary declaration/Previous document Using the relevant Community codes from Annex 38, enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.In the case of a declaration entering goods for the Community transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word "various" be entered in this box and a list of the references concerned accompany the transit declaration. Box 41:Supplementary units Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature. Box 44:Additional information/Documents produced/Certificates and authorisations Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5.The subdivision "A.I. code" (Additional information code) must not be used.Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217). Box 46:Statistical value Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Community provisions in force. Box 47:Calculation of taxes Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from Annex 38, the following should be shown on each line: the type of tax (e.g. excise duties), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP). The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed. Box 48:Deferred payment Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit. Box 49:Identification of warehouse Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse. Box 50:Principal Enter the full name (person or company) and address of the principal, together with the identification number, if any, allocated by the competent authorities. Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the principal.Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the principal is a legal person, the signatory should add his capacity after his signature and full name.For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given. Box 51:Intended offices of transit (and country) Enter the code for the intended office of entry into each EFTA country to be crossed and the office of entry by which the goods re-enter the customs territory of the Community after having crossed the territory of an EFTA country, or, where the shipment is to cross a territory other than that of the Community or of an EFTA country, the office of exit by which the transport leaves the Community and the office of entry by which it re-enters the Community.Using the relevant Community code from Annex 38, enter the customs offices concerned. Box 52:Guarantee Using the relevant Community codes from Annex 38, enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for all the EFTA countries, add after not valid for the codes from Annex 38 for the EFTA country or countries concerned. Box 53:Office of destination (and country) Using the relevant Community code from Annex 38, enter the office where the goods are to be presented in order to complete the Community transit operation. Box 54:Place and date, signature and name of the declarant or his representative Enter the place and date of completion of the declaration.Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name. B.FORMALITIES EN ROUTE Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.These particulars, which only appear on copies 4 and 5, concern the following boxes: Transhipment: Use box 55. Box 55:Transhipments The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration. Other incidents: Use box 56. Box 56:Other incidents during carriage Box to be completed in accordance with existing obligations under the Community transit procedure.In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary. C.FORMALITIES FOR RELEASE FOR FREE CIRCULATION, INWARD PROCESSING, TEMPORARY IMPORTATION, PROCESSING UNDER CUSTOMS CONTROL, CUSTOMS WAREHOUSING AND THE ENTRY OF GOODS TO FREE ZONES SUBJECT TO TYPE II CONTROLS Box 1:Declaration In the first subdivision, enter the relevant Community code from Annex 38.In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38. Box 2:Consignor/Exporter Enter the full name and address of the last seller of the goods prior to their importation into the Community.Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.The structure of any identification number must comply with the criteria laid down in Annex 38.In the case of groupage consignments, the Member States may provide that the word "various" be entered in this box, and the list of consignors/exporters attached to the declaration. Box 3:Forms Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter "1/3" on the IM form, "2/3" on the first IM/c form and "3/3" on the second IM/c form. Box 4:Loading lists Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority. Box 5:Items Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed. Box 6:Total packages Enter in figures the total number of packages making up the consignment in question. Box 7:Reference number This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).. Box 8:Consignee Enter the identification number assigned by the competent authorities to the person concerned for fiscal, statistical or other purposes. The structure of this number must comply with the criteria laid down in Annex 38. Where the interested party does not have such a number, the customs administration may assign him one for the declaration concerned.Enter the full name and address of the person concerned.In the case of placing of goods under the customs warehousing procedure in a private warehouse (type C, D or E), enter the full name and address of the depositor where he is not the declarant.In the case of groupage consignments, the Member States may provide that the word "various" be entered in this box, and the list of consignees attached to the declaration. Box 12:Value details Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments. Box 14:Declarant/Representative Enter the identification number assigned to the person concerned by the competent authorities for tax, statistical or other purposes. The structure of that number must comply with the criteria laid down in Annex 38. Where the interested party does not have such a number, the customs administration may assign him one for the declaration concerned.Enter the full name and address of the person concerned.If the declarant and the consignee are the same person, enter the word consignee.To designate the declarant or the status of the representative, use the relevant Community code from Annex 38. Box 15:Country of dispatch/export If no stoppage or judicial action unrelated to transport has taken place in an intermediate country, enter in box 15a the relevant Community code from Annex 38 for the country from which the goods were initially dispatched to the Member State of import. If such stoppages or actions have taken place, the last intermediate country is to be considered the country of dispatch/export. Box 17:Country of destination Enter in box 17a the Community code from Annex 38 for the Member State of final destination of the goods, as known at the time of importation.Enter in box 17b the region of destination of the goods. Box 18:Identity and nationality of means of transport on arrival Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 19:Container (Ctr) Using the relevant Community code from Annex 38, enter the situation when crossing the external Community frontier. Box 20:Delivery terms Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial contract. Box 21:Identity and nationality of active means of transport crossing the border Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing the Communitys external frontier.In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor. Box 22:Currency and total amount invoiced Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice was drawn up.Enter in the second subdivision the invoiced price for all goods declared. Box 23:Exchange rate This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned. Box 24:Nature of transaction Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned. Box 25:Mode of transport at the border Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Community. Box 26:Inland mode of transport Using the relevant Community code from Annex 38, enter the mode of transport upon arrival. Box 29:Office of entry Using the relevant Community code from Annex 38, enter the customs office by which the goods entered the customs territory of the Community. Box 30:Location of goods Enter the precise location where the goods may be examined. Box 31:Packages and description of goods; Marks and numbers — Container No(s) — Number and kind Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Community goods placed under the customs warehousing procedure in a type A, B, C, E or F warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Community code from Annex 38, enter the kind of the packages.If containers are used, their identifying marks should also be entered in this box. Box 32:Item number Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5. Box 33:Commodity Code Enter the code number corresponding to the item in question, as described in Annex 38. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision. Box 34:Country-of-origin code Enter in box 34a the relevant Community code from Annex 38 for the country of origin, as defined in Title II of the Code. Box 35:Gross mass (kg) Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to K of the table in Title I, B, the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg, a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams). Box 36:Preference This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply. Enter the relevant Community code from Annex 38.The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes. Box 37:Procedure Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared. Box 38:Net mass (kg) Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging. Box 39:Quota Enter the order number of the tariff quota for which the declarant is applying. Box 40:Summary declaration/Previous document Using the relevant Community codes from Annex 38, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document. Box 41:Supplementary units Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature. Box 42:Item price Enter the price of the item in question. Box 43:Valuation method Using the relevant Community code from Annex 38, enter the valuation method used. Box 44:Additional information/Documents produced/Certificates and authorisations Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5.The subdivision "A.I. code" must not be used.Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217). Box 45:Adjustment This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed. Box 46:Statistical value Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Community provisions in force. Box 47:Calculation of taxes Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from Annex 38, the following should be shown on each line: the type of tax (e.g. import duty, VAT), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP). The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed. Box 48:Deferred payment Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit. Box 49:Identification of warehouse Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse. Box 54:Place and date, signature and name of the declarant or his representative Enter the place and date of the completion of the declaration.Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name. TITLE III REMARKS CONCERNING THE CONTINUATION FORMS A. Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form. B. The instructions in Titles I and II also apply to the continuation forms.However: the symbols "IM/c", "EX/c" or "EU/c" (or "CO/c" where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where: the form is used for Community transit only, in which case, depending on the Community transit procedure applicable to the goods concerned, "T1bis", "T2bis", "T2Fbis" or "T2SMbis" will be entered in the third subdivision of box 1, the form is used solely to furnish proof of the Community status of goods, in which case, depending on the status of the goods concerned, "T2Lbis", "T2LFbis" or "T2LSMbis" will be entered in the third subdivision of the box, box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned, the "summary" part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax. C. If continuation forms are used, any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use, when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis. ANNEX 37a EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES(EDI TRANSIT DECLARATION) TITLE I General The EDI transit declaration is based upon the particulars entered into the different boxes of the Single Administrative Document (SAD) as defined in Annexes 37 and 38, in association with or replaced by a code if appropriate.This Annex contains exclusively the basic special requirements, which apply when the formalities are carried out by the exchange of the EDI standard messages. Furthermore the additional codes presented in Annex 37c are applicable. Annexes 37 and 38 apply to the EDI transit declaration unless otherwise specified in this Annex or in Annex 37c.The detailed structure and content of the EDI transit declaration follow the technical specifications the competent authorities communicate to the principal in order to ensure the proper functioning of the system. These specifications are based upon the requirements laid down in this Annex.This Annex describes the structure of the information exchange. The transit declaration is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower indent data group.When present, the appropriate number of the box on the SAD is noted.The term "number" in the explanation of a data group indicates how many times the data group may be used in the transit declaration.The term "type/length" in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows: aalphabetic nnumeric analphanumericThe number following the code indicates the admissible data length. The following applies.The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. TITLE II Structure of the EDI transit declaration A.Table of the data groups TRANSIT OPERATIONTRADER consignorTRADER consigneeGOODS ITEM TRADER consignor TRADER consignee CONTAINERS SGI CODES PACKAGES PREVIOUS ADMINISTRATIVE REFERENCES PRODUCED DOCUMENTS/CERTIFICATES SPECIAL MENTIONSCUSTOMS OFFICE of departureTRADER principalREPRESENTATIVECUSTOMS OFFICE of transitCUSTOMS OFFICE of destinationTRADER authorised consigneeCONTROL RESULTSEALS INFORMATION SEALS IDGUARANTEE GUARANTEE REFERENCE VALIDITY LIMITATION (EC) VALIDITY LIMITATION (NON-EC) B.Particulars on the data of the transit declaration TRANSIT OPERATION Number: 1The data group shall be used. LRN Type/Length: an ..22The local reference number (LRN) shall be used. It is nationally defined and allocated by the user in agreement with the competent authorities to identify each single declaration.

Declaration type	(box 1)
Type/Length: an ..5

The attribute shall be used.

Number of loading lists	(box 4)
Type/Length: n ..5

The attribute shall be used when loading lists are present. In case of loading lists the following rules are applied: the required attribute "Country of dispatch" of the data group "TRANSIT OPERATION" is set to "-", there is only one occurrence of the data group "GOODS ITEM" and where necessary the subdata groups "PREVIOUS ADMINISTRATIVE REFERENCES", and "PRODUCED DOCUMENTS/CERTIFICATES" and "SPECIAL MENTIONS". All the other subdata groups of "GOODS ITEM" cannot be used, the attribute "Textual description" contains references to the attached loading lists, "Textual description LNG" contains the language code (LNG) used for those references. The content of the references can be: — for "Declaration type" = "T1""See loading list(s)", — for "Declaration type" = "T2""See loading list(s)", — for "Declaration type" = "T2F""See loading list(s)", — for "Declaration type" = "T-" "T1: See loading list(s) from … to …", "T2: See loading list(s) from … to …", "T2F: See loading list(s) from … to …", the attribute "Item number" is filled in with "-", all the other attributes of the data group "GOODS ITEM" cannot be used.

Total number of items	(box 5)
Type/Length: n ..5

The attribute shall be used.

Total number of packages	(box 6)
Type/Length: n ..7

The use of the attribute is optional. The total number of packages is equal to the sum of all "Number of packages", all "Number of pieces" and a value of "1" for each declared "bulk".

Country of dispatch	(box 15a)
Type/Length: a2

The attribute shall be used, if only one country of dispatch is declared. The country codes presented in Annex 37c shall be used. In this case the attribute "Country of dispatch" of the data group "GOODS ITEM" cannot be used. If more than one country of dispatch is declared, this attribute of the data group "TRANSIT OPERATION" cannot be used. In this case the attribute "Country of dispatch" of the data group "GOODS ITEM" shall be used.

Destination country	(box 17a)
Type/Length: a2

The attribute shall be used, if only one country of destination is declared. The country codes presented in Annex 37c shall be used. In this case the attribute "Destination country" of the data group "GOODS ITEM" cannot be used. If more than one country of destination is declared, this attribute of the data group "TRANSIT OPERATION" cannot be used. In this case the attribute "Destination country" of the data group "GOODS ITEM" shall be used.

Identity at departure	(box 18)
Type/Length: an ..27

The attribute shall be used according to Annex 37. Identity at departure LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

Nationality at departure	(box 18)
Type/Length: a2

The country code presented in Annex 37c shall be used according to Annex 37.

Container	(box 19)
Type/Length: n1

The following codes shall be used 0no 1yes.

Nationality crossing border	(box 21)
Type/Length: a2

The country code presented in Annex 37c shall be used according to Annex 37.

Identity crossing border	(box 21)
Type/Length: an ..27

The use of the attribute is optional for the Member States according to Annex 37. Identity crossing border LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

Type of transport crossing border	(box 21)
Type/Length: n ..2

The use of the attribute is optional for the Member States according to Annex 37.

Transport mode at border	(box 25)
Type/Length: n ..2

The use of the attribute is optional for the Member States according to Annex 37.

Inland transport mode	(box 26)
Type/Length: n ..2

The use of the attribute is optional for the Member States. It has to be used according to the explanatory note concerning box 25 presented in Annex 38.

Loading place	(box 27)
Type/Length: an ..17

The use of the attribute is optional for the Member States.

Agreed location code	(box 30)
Type/Length: an ..17

The attribute cannot be used, if the data group "CONTROL RESULT" is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes "Agreed location of goods"/"Agreed location code", "Authorised location of goods" and "Customs subplace" cannot be used at the same time.

Agreed location of goods	(box 30)
Type/Length: an ..35

The attribute cannot be used, if the data group "CONTROL RESULT" is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes "Agreed location of goods"/"Agreed location code", "Authorised location of goods" and "Customs subplace" cannot be used at the same time. Agreed location of goods LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

Authorised location of goods	(box 30)
Type/Length: an ..17

The attribute is optional, if the data group "CONTROL RESULT" is used. If the attribute is used the precise indication of the place where the goods can be examined is necessary. If the data group "CONTROL RESULT" is not used the attribute cannot be used. The attributes"Agreed location of goods"/"Agreed location code", "Authorised location of goods" and "Customs subplace" cannot be used at the same time.

Customs subplace	(box 30)
Type/Length: an ..17

The attribute cannot be used, if the data group "CONTROL RESULT" is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes "Agreed location of goods"/"Agreed location code", "Authorised location of goods" and "Customs subplace" cannot be used at the same time.

Total gross mass	(box 35)
Type/Length: n ..11,3

The attribute shall be used. NCTS accompanying document language code Type/Length: a2The language code presented in Annex 37c shall be used to define the language of the transit accompanying document (NCTS accompanying document). Dialogue language indicator at departure Type/Length: a2The use of the language code presented in Annex 37c is optional. If this attribute is not used the system will use the default language of the office of departure.

Declaration date	(box 50)
Type/Length: n8

The attribute shall be used.

Declaration place	(box 50)
Type/Length: an ..35

The attribute shall be used. Declaration place LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free text field.

TRADER consignor	(box 2)
Number: 1

This data group is used, when there is only one consignor declared. In this case the data group "TRADER consignor" of the data group "GOODS ITEM" cannot be used.

Name	(box 2)
Type/Length: an ..35

The attribute shall be used.

Street and number	(box 2)
Type/Length: an ..35

The attribute shall be used.

Country	(box 2)
Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode	(box 2)
Type/Length: an ..9

The attribute shall be used.

City	(box 2)
Type/Length: an ..35

The attribute shall be used. NAD LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN	(box 2)
Type/Length: an ..17

The use of the attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER Consignee	(box 8)
Number: 1

The data group shall be used, when there is only one consignee declared and the attribute "Destination country" of the data group "TRANSIT OPERATION" contains a Member State or an EFTA country. In this case the data group "TRADER consignee" of the data group "GOODS ITEM" cannot be used.

Name	(box 8)
Type/Length: an ..35

The attribute shall be used.

Street and number	(box 8)
Type/Length: an ..35

The attribute shall be used.

Country	(box 8)
Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode	(box 8)
Type/Length: an ..9

The attribute shall be used.

City	(box 8)
Type/Length: an ..35

The attribute shall be used. NAD LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN	(box 8)
Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States. GOODS ITEM Number: 999The data group shall be used.

Declaration type	(ex box 1)
Type/Length: an ..5

The attribute shall be used, if the code "T-" was used for the attribute "Declaration type" of the data group "TRANSIT OPERATION". In other cases this attribute cannot be used.

Country of dispatch	(ex box 15a)
Type/Length: a2

The attribute shall be used, if more than one country of dispatch is declared. The country codes presented in Annex 37c shall be used. The attribute "Country of dispatch" of the data group "TRANSIT OPERATION" cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group "TRANSIT OPERATION" shall be used.

Destination country	(ex box 17a)
Type/Length: a2

The attribute shall be used, if more than one country of destination is declared. The country codes presented in Annex 37c shall be used. The attribute "Destination country" of the data group "TRANSIT OPERATION" cannot be used. If only one country of destination is declared the corresponding attribute of the data group "TRANSIT OPERATION" shall be used.

Textual description	(box 31)
Type/Length: an ..140

The attribute shall be used. Textual description LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free text field.

Item number	(box 32)
Type/Length: n ..5

The attribute shall be used, even if a number "1" was used for the attribute "Total number of items" of the data group "TRANSIT OPERATION". In this case the number "1" shall be used for this attribute. Each item number is unique throughout the declaration.

Commodity code	(box 33)
Type/Length: n ..8

The attribute shall be used with at least four and up to eight digits according to Annex 37.

Gross mass	(box 35)
Type/Length: n ..11,3

This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.

Net mass	(box 38)
Type/Length: n ..11,3

The use of the attribute is optional according to Annex 37.

TRADER consignor	(ex box 2)
Number: 1

The data group "TRADER consignor" cannot be used when there is only one consignor declared. In this case the data group "TRADER consignor" on "TRANSIT OPERATION" level is used.

Name	(ex box 2)
Type/Length: an ..35

The attribute shall be used.

Street and number	(ex box 2)
Type/Length: an ..35

The attribute shall be used.

Country	(ex box 2)
Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode	(ex box 2)
Type/Length: an ..9

The attribute shall be used.

City	(ex box 2)
Type/Length: an ..35

The attribute shall be used. NAD LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN	(ex box 2)
Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER consignee	(ex box 8)
Number: 1

The data group shall be used when more than one consignee is declared and the attribute "Destination country" of the data group "GOODS ITEM" contains a Member State or an EFTA country. When only one consignee is declared, the data group "TRADER consignee" of the data group "GOODS ITEM" cannot be used.

Name	(ex box 8)
Type/Length: an ..35

The attribute shall be used.

Street and number	(ex box 8)
Type/Length: an ..35

The attribute shall be used.

Country	(ex box 8)
Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode	(ex box 8)
Type/Length: an ..9

The attribute shall be used.

City	(ex box 8)
Type/Length: an ..35

The attribute shall be used. NAD LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN	(ex box 8)
Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

CONTAINERS	(box 31)
Number: 99

If the attribute "Container" of the data group "TRANSIT OPERATION" contains the code "1" the data group shall be used.

Container numbers	(box 31)
Type/Length: an ..11

The attribute shall be used.

SGI Codes	(box 31)
Number: 9

The data group shall be used to insert the identification of sensitive goods (SGI) if the transit declaration concerns goods of Annex 44c.

Sensitive goods code	(box 31)
Type/Length: n ..2

The code presented in Annex 37c shall be used if the commodity code is not enough to uniquely identify goods of Annex 44c.

Sensitive quantity	(box 31)
Type/Length: n ..11,3

The attribute shall be used when the transit declaration concerns goods of Annex 44c.

PACKAGES	(box 31)
Number: 99

The data group shall be used.

Marks and numbers of packages	(box 31)
Type/Length: an ..42

The attribute shall be used if the attribute "Kind of packages" contains other codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or VO) or for "Unpacked" (NE). It is optional if the attribute "Kind of packages" contains one of the previous mentioned codes. Marks and numbers of packages LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

Kind of packages	(box 31)
Type/Length: an .. 2

The packaging codes listed under Box 31 of Annex 38 are used.

Number of packages	(box 31)
Type/Length: n ..5

The attribute shall be used if the attribute "Kind of packages" contains other codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or VO) or for "Unpacked" (NE). It cannot be used if the attribute "Kind of packages" contains one of the previous mentioned codes.

Number of pieces	(box 31)
Type/Length: n ..5

The attribute shall be used if the attribute "Kind of packages" contains a code presented in Annex 37c for "Unpacked" (NE). In other cases this attribute cannot be used.

PREVIOUS ADMINISTRATIVE REFERENCES	(box 40)
Number: 9

The data group shall be used according to Annex 37.

Previous document type	(box 40)
Type/Length: an ..6

If the data group shall be used at least one previous document type shall be used.

Previous document reference	(box 40)
Type/Length: an ..20

The reference of the previous document shall be used. Previous document reference LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free text field.

Complement of information	(box 40)
Type/Length: an ..26

The use of the attribute is optional for the Member States. Complement of information LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

PRODUCED DOCUMENTS/CERTIFICATES	(box 44)
Number: 99

The data group shall be used according to Annex 37. If the data group is used at least one of the following attributes shall be used.

Document type	(box 44)
Type/Length: an ..3

The code presented in Annex 37c shall be used.

Document reference	(box 44)
Type/Length: an ..20

Document reference LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

Complement of information	(box 44)
Type/Length: an ..26

Complement of information LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

SPECIAL MENTIONS	(box 44)
Number: 99

The data group shall be used according to Annex 37. If the data group is used either the attribute "Additional information id" or "Text" shall be used.

Additional information id	(box 44)
Type/Length: an ..3

The code presented in Annex 37c shall be used to insert the identification (id) of the additional information.

Export from EC	(box 44)
Type/Length: n1

If the attribute "Additional information id" contains the code "DG0" or "DG1" the attribute "Export from EC" or "Export from country" shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:0 = no1 = yes.

Export from country	(box 44)
Type/Length: a2

If the attribute "Additional information id" contains the code "DG0" or "DG1" the attribute "Export from EC" or "Export from country" shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the country code presented in Annex 37c shall be used.

Text	(box 44)
Type/Length: an ..70

Text LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of departure	(box C)
Number: 1

The data group shall be used.

Reference number	(box C)
Type/Length: an8

The code presented in Annex 37c shall be used.

TRADER principal	(box 50)
Number: 1

The data group shall be used.

TIN	(box 50)
Type/Length: an ..17

The attribute shall be used where the data group "CONTROL RESULT" contains the code A3 or where the attribute "GRN" is used.

Name	(box 50)
Type/Length: an ..35

The attribute shall be used if the attribute "TIN" is used and the other attributes of this data group are not already known by the system.

Street and number	(box 50)
Type/Length: an ..35

The attribute shall be used if the attribute "TIN" is used and the other attributes of this data group are not already known by the system.

Country	(box 50)
Type/Length: a2

The country code presented in Annex 37c shall be used if the attribute "TIN" is used and the other attributes of this data group are not already known by the system.

Postcode	(box 50)
Type/Length: an ..9

The attribute shall be used if the attribute "TIN" is used and the other attributes of this data group are not already known by the system.

City	(box 50)
Type/Length: an ..35

The attribute shall be used if the attribute "TIN" is used and the other attributes of this data group are not already known by the system. NAD LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.

REPRESENTATIVE	(box 50)
Number: 1

The data group shall be used if the principal makes use of an authorised representative.

Name	(box 50)
Type/Length: an ..35

The attribute shall be used.

Representative capacity	(box 50)
Type/Length: a ..35

The use of this attribute is optional. Representative capacity LNG Type/Length: a2The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of transit	(box 51)
Number: 9

The data group shall be used according to Annex 37.

Reference number	(box 51)
Type/Length: an8

The code presented in Annex 37c shall be used.

CUSTOMS OFFICE of destination	(box 53)
Number: 1

The data group shall be used.

Reference number	(box 53)
Type/Length: an8

The code presented in Annex 37c shall be used.

TRADER authorised consignee	(box 53)
Number: 1

The data group can be used to indicate that the goods will be delivered to an authorised consignee.

TIN authorised consignee	(box 53)
Type/Length: an ..17

The attribute shall be used to insert the trader identification number (TIN).

CONTROL RESULT	(box D)
Number: 1

The data group shall be used if an authorised consignor lodges the declaration.

Control result code	(box D)
Type/Length: an2

The code A3 shall be used.

Date limit	(box D)
Type/Length: n8

The attribute shall be used.

SEALS INFORMATION	(box D)
Number: 1

The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a principal is granted the use of seals of a special type.

Seals number	(box D)
Type/Length: n ..4

The attribute shall be used.

SEALS ID	(box D)
Number: 99

The data group shall be used for the identification (id) of seals.

Seals identity	(box D)
Type/Length: an ..20

The attribute shall be used. Seals identity LNG Type/Length: a2The language code (LNG) presented in Annex 37c shall be used. GUARANTEE Number: 9The data group shall be used.

Guarantee type	(box 52)
Type/Length: an ..1

The code presented in Annex 38 shall be used.

GUARANTEE REFERENCE	(box 52)
Number: 99

The data group shall be used if the attribute "Guarantee type" contains the code "0", "1","4" or "9".

GRN	(box 52)
Type/Length: an ..24

The attribute shall be used to insert the guarantee reference number (GRN) if the attribute "Guarantee type" contains the code contains the code "0", "1", "2", "4" or "9". In this case the attribute "Other guarantee reference" can not be used. The "Guarantee Reference" number (GRN) is allocated by the office of guarantee to identify each single guarantee and it is structured as follows:

Field	Content	Field type	Examples
1	Last two digits of the year at which the guarantee was accepted (YY)	Numeric 2	97
2	Identifier of the country where the guarantee is lodged (ISO alpha 2 country code)	Alphabetic 2	IT
3	Unique identifier for the acceptance given by the office of guarantee per year and country	Alphanumeric 12	1234AB788966
4	Check digit	Alphanumeric 1	8
5	Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types	Alphanumeric 7	A001017

Field 1 and 2 as explained above.Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the office of guarantee. National administrations which want to have the Customs Office Reference Number of the office of guarantee included in the GRN, could use up to the first six characters to insert the national number of the office of guarantee.Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect an error when capturing the first four fields of the GRN.Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the computerised transit system. In that case, this field has to be filled with the identifier of the voucher.

Other guarantee reference	(box 52)
Type/Length: an ..35

This attribute shall be used if the attribute "Guarantee type" contains other codes than "0", "1", "2", "4" or "9". In this case the attribute "GRN" can not be used. Access code Type/length: an4The attribute shall be used when the attribute "GRN" is used, otherwise this attribute is optional for the Member States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the principal and used to secure a specific guarantee. VALIDITY LIMITATION (EC) Number: 1

Not valid for EC	(box 52)
Type/Length: n1

The code 0 = no shall be used for Community transit. VALIDITY LIMITATION (NON-EC) Number: 99

Not valid for other contracting parties	(box 52)
Type/Length: a2

The country code presented in Annex 37c shall be used to indicate the EFTA country concerned. ANNEX 37b STRUCTURED MESSAGES AND DATA CONTENT FOR THE IE (INFORMATION EXCHANGE) TITLE I Structure and content of the EDI transit declaration Chapter I Structure of the EDI transit declaration

IE15. Declaration data E_DEC_DAT TRANSIT OPERATION TRADER consignor TRADER consignee GOODS ITEM TRADER consignor TRADER consignee CONTAINERS SGI CODES PACKAGES PREVIOUS ADMINISTRATIVE REFERENCES PRODUCED DOCUMENTS/CERTIFICATES SPECIAL MENTIONS CUSTOMS OFFICE of departure TRADER principal REPRESENTATIVE CUSTOMS OFFICE of transit CUSTOMS OFFICE of destination TRADER authorised consignee CONTROL RESULT SEALS INFO SEALS ID GUARANTEE GUARANTEE REFERENCE VALIDITY LIMITATION EC VALIDITY LIMITATION NON-EC

TRANSIT OPERATION	1 ×	R
TRADER consignor (box 2)	1 ×	O	Rule 10
TRADER consignee (box 8)	1 ×	C	Rule 11Cond 1
GOODS ITEM	99999 ×	R	Rule 95
TRADER consignor (ex box 2)	1 ×	O	Rule 10
TRADER consignee (ex box 8)	1 ×	C	Rule 11Cond 2
CONTAINERS (box 31)	99 ×	C	Cond 55
PACKAGES (box 31)	99 ×	R
SGI CODES (box 31)	9 ×	O	Rule 155
PREVIOUS ADMINISTRATIVE REFERENCES (box 40)	9 ×	C	Cond 35
PRODUCED DOCUMENTS/CERTIFICATES (box 44)	99 ×	O
SPECIAL MENTIONS (box 44)	99 ×	O
CUSTOMS OFFICE of departure (box C)	1 ×	R
TRADER principal (box 50)	1 ×	R
REPRESENTATIVE (box 50)	1 ×	O
CUSTOMS OFFICE of transit (box 51)	9 ×	C	Cond 30
CUSTOMS OFFICE of destination (box 53)	1 ×	R
TRADER authorised consignee (box 53)	1 ×	O	Rule 15
CONTROL RESULT (box D)	1 ×	O	Rule 160
SEALS INFO (box D)	1 ×	O	Rule 165
SEALS ID (box D)	99 ×	R
GUARANTEE	9 ×	R
GUARANTEE REFERENCE	99 ×	C	Cond 85
VALIDITY LIMITATION EC	1 ×	O
VALIDITY LIMITATION NON-EC	99 ×	O
LRN	R	an..22
Declaration type (box 1)	R	an..5	Rule 95
Number of loading lists (box 4)	O	n..5	Rule 95
Total number of items (box 5)	R	n..5
Total number of packages (box 6)	C	n..7	Cond 95Rule 105
Country of dispatch (box 15a)	C	a2	Cond 135
Destination country (box 17a)	C	a2	Cond 140
Identity at departure (box 18)	C	an..27	Cond 5Rule 35
Identity at departure LNG	C	a2	Cond 99
Nationality at departure (box 18)	C	a2	Cond 6Rule 35
Container (box 19)	R	n1	Rule 230
Nationality crossing border (box 21)	C	a2	Cond 10Rule 36
Identity crossing border (box 21)	O	an..31
Identity crossing border LNG	C	a2	Cond 99
Type of transport crossing border (box 21)	O	n..2
Transport mode at border (box 25)	O	n..2
Inland transport mode (box 26)	O	n..2
Loading place (box 27)	O	an..17
Agreed location code (box 30)	C	an..17	Cond 100Rule 41
Agreed location of goods (box 30)	C	an..35	Cond 100Rule 41
Agreed location of goods LNG	C	a2	Cond 99
Authorised location of goods (box 30)	C	an..17	Cond 100Rule 41
Customs subplace (box 30)	C	an..17	Cond 100Rule 41
Total gross mass (box 35)	R	n..11,3
NCTS accompanying document language code	R	a2
Dialogue language indicator at departure	O	a2	Rule 100
Declaration date (box 50)	R	n8
Declaration place (box 50)	R	an..35
Declaration place LNG	R	a2
Name (box 2)	R	an..35
Street and number (box 2)	R	an..35
Country (box 2)	R	a2
Postcode (box 2)	R	an..9
City (box 2)	R	an..35
NAD LNG	R	a2
TIN (box 2)	O	an..17
Name (box 8)	R	an..35
Street and number (box 8)	R	an..35
Country (box 8)	R	a2
Postcode (box 8)	R	an..9
City (box 8)	R	an..35
NAD LNG	R	a2
TIN (box 8)	O	an..17
Declaration type (ex box 1)	C	an..5	Cond 45
Country of dispatch (ex box 15a)	C	a2	Cond 135
Destination country (ex box 17a)	C	a2	Cond 140
Textual description (box 31)	R	an..140
Textual description LNG	R	a2
Item number (box 32)	R	n..5	Rule 5Rule 7
Commodity code (box 33)	C	n..8	Cond 15Rule 60Rule 470
Gross mass (box 35)	O	n..11,3	Rule 700
Net mass (box 38)	O	n..11,3
Name (ex box 2)	R	an..35
Street and number (ex box 2)	R	an..35
Country (ex box 2)	R	a2
Postcode (ex box 2)	R	an..9
City (ex box 2)	R	an..35
NAD LNG	R	a2
TIN (ex box 2)	O	an..17
Name (ex box 8)	R	an..35
Street and number (ex box 8)	R	an..35
Country (ex box 8)	R	a2
Postcode (ex box 8)	R	an..9
City (ex box 8)	R	an..35
NAD LNG	R	a2
TIN (ex box 8)	O	an..17
Container numbers (box 31)	R	an..11
Sensitive goods code (box 31)	O	n..2	Rule 156
Sensitive quantity (box 31)	R	n..11,3
Marks and numbers of packages (box 31)	C	an..42	Cond 60
Marks and numbers of packages LNG	C	a2	Cond 99
Kind of packages (box 31)	R	a2
Number of packages (box 31)	C	n..5	Cond 60
Number of pieces (box 31)	C	n..5	Cond 60
Previous document type (box 40)	R	an..6	Rule 20
Previous document reference (box 40)	R	an..20
Previous document reference LNG	R	a2
Complement of information (box 40)	O	an..26
Complement of information LNG	C	a2	Cond 99
Document type (box 44)	O	an..3	Rule 26
Document reference (box 44)	O	an..20
Document reference LNG	C	a2	Cond 99
Complement of information (box 44)	O	an..26
Complement of information LNG	C	a2	Cond 99Rule 27
Additional information identification (box 44)	O	an..3
Export from EC (box 44)	C	a1	Cond 75Rule 75
Export from country (box 44)	C	a2	Cond 75Rule 75
Text (box 44)	O	an..70
Text LNG	C	a2	Cond 99
Reference number (box C)	R	an8
TIN (box 50)	C	an..17	Cond 110
Name (box 50)	C	an..35	Cond 50
Street and number (box 50)	C	an..35	Cond 50
Country (box 50)	C	a2	Cond 50
Postcode (box 50)	C	an..9	Cond 50
City (box 50)	C	an..35	Cond 50
NAD LNG	C	a2	Cond 99
Name (box 50)	R	an..35
Representative capacity (box 50)	O	a..35
Representative capacity LNG	C	a2	Cond 99
Reference number (box 51)	R	an8
Reference number (box 53)	R	an8
TIN authorised consignee (box 53)	R	an..17
Control result code (box D)	R	an2
Date limit (box D)	R	n8
Seals number (box D)	R	n..4
Seals identity (box D)	R	an..20
Seals identity LNG	R	a2
Guarantee type (box 52)	R	n1
GRN (box 52)	C	an..24	Cond 125
Other guarantee reference (box 52)	C	an..35	Cond 130
Access code	C	an4	Cond 86
Not valid for EC (box 52)	R	n1	Rule 230
Not valid for other contracting parties (box 52)	R	a2	Rule 231

Chapter II Particulars (data) of the EDI transit declaration Particulars entered into the different boxes of the SAD document, as defined in Annexes 37 and 38, will be used for the EDI transit declaration where the formalities are carried out using a data-processing technique in association with, or replaced by a code if appropriate.Additional codes presented in Annex 38a shall equally be applied.In box 15 "Country of dispatch/export" and in box 17 "Country of destination" textual information shall be replaced by the proper code.Additional data elements to be inserted are as follows: LRN — local reference number nationally defined and allocated by the user in agreement with the customs authorities, to identify each single declaration, authorised/agreed location of goods or customs subplace — precise indication of the place where the goods can be examined, if appropriate in coded form, LNG — language code used to define the language in which the uncoded information in question is given, sensitive quantity — quantity of declared sensitive goods according to Annex 52, required to perform the guarantee check and registration, sensitive goods code — enter the code associated, when the case occurs, to the relevant HS6 commodity code of the sensitive goods listed in Annex 52, a transit declaration made in accordance with Article 388f shall include the following information: (a)an indication "simplified procedure" using the appropriate code; (b)the identification measures applied; and (c)the period within which the goods must be presented at the office of destination. TITLE II Structure and content of the anticipated arrival message from the office of departure to the office of destination (AAR) Chapter I Structure of the AAR message

IE01. AAR C_AAR_SND TRANSIT OPERATION TRADER consignor TRADER consignee GOODS ITEM TRADER consignor TRADER consignee CONTAINERS SGI CODES PACKAGES PREVIOUS ADMINISTRATIVE REFERENCES SPECIAL MENTIONS CUSTOMS OFFICE of departure TRADER principal CUSTOMS OFFICE of destination TRADER authorised consignee CONTROL RESULT SEALS INFO SEALS ID

TRANSIT OPERATION	1 ×	R	Rule 143
TRADER consignor (box 2)	1 ×	O	Rule 10
TRADER consignee (box 8)	1 ×	C	Rule 11Cond 1
GOODS ITEM	99999 ×	R	Rule 95
TRADER consignor (ex box 2)	1 ×	O	Rule 10
TRADER consignee (ex box 8)	1 ×	C	Rule 11Cond 2
CONTAINERS (box 31)	99 ×	C	Cond 55
PACKAGES (box 31)	99 ×	R
SGI CODES (box 31)	9 ×	O	Rule 155
PREVIOUS ADMINISTRATIVE REFERENCES (box 40)	9 ×	C	Cond 35
PRODUCED DOCUMENTS/CERTIFICATES (box 44)	99 ×	O
SPECIAL MENTIONS (box 44)	99 ×	O
CUSTOMS OFFICE of departure (box C)	1 ×	R
TRADER principal (box 50)	1 ×	R
CUSTOMS OFFICE of destination (box 53)	1 ×	R
TRADER authorised consignee (box 53)	1 ×	O	Rule 15
CONTROL RESULT (box D)	1 ×	R
SEALS INFO (box D)	1 ×	O
SEALS ID (box D)	99 ×	R
MRN	R	an18
Declaration type (box 1)	R	an..5
Number of loading lists (box 4)	O	n..5	Rule 95
Total number of items (box 5)	R	n..5
Total number of packages (box 6)	C	n..7	Cond 95
Country of dispatch (box 15a)	C	a2	Cond 135
Destination country (box 17a)	C	a2	Cond 140
Identity at departure (box 18)	C	an..27	Cond 5Rule 35
Identity at departure LNG	C	a2	Cond 99
Nationality at departure (box 18)	C	a2	Cond 6Rule 35
Container (box 19)	R	n1	Rule 230
Diversion prohibited	R	n1	Rule 230
Declaration acceptance date	R	n8
Issuing date	R	n8
Total gross mass	R	n..11,3
NCTS accompanying document language code	R	a2
Name (box 2)	R	an..35
Street and number (box 2)	R	an..35
Country (box 2)	R	a2
Postcode (box 2)	R	an..9
City (box 2)	R	an..35
NAD LNG	R	a2
TIN (box 2)	O	an..17
Name (box 8)	R	an..35
Street and number (box 8)	R	an..35
Country (box 8)	R	a2
Postcode (box 8)	R	an..9
City (box 8)	R	an..35
NAD LNG	R	a2
TIN (box 8)	O	an..17
Declaration type (ex box 1)	C	an..5	Cond 45
Country of dispatch (ex box 15a)	C	a2	Cond 135
Destination country (ex box 17a)	C	a2	Cond 140
Textual description (box 31)	R	an..140
Textual description LNG	R	a2
Item number (box 32)	R	n..5	Rule 5Rule7
Commodity code (box 33)	C	n..6	Cond 15Rule 470
Gross mass (box 35)	O	n..11,3
Net mass (box 38)	O	n..11,3
Name (ex box 2)	R	an..35
Street and number (ex box 2)	R	an..35
Country (ex box 2)	R	a2
Postcode (ex box 2)	R	an..9
City (ex box 2)	R	an..35
NAD LNG	R	a2
TIN (ex box 2)	O	an..17
Name (ex box 8)	R	an..35
Street and number (ex box 8)	R	an..35
Country (ex box 8)	R	a2
Postcode (ex box 8)	R	an..9
City (ex box 8)	R	an..35
NAD LNG	R	a2
TIN (ex box 8)	O	an..17
Container numbers (box 31)	R	an..11
Sensitive goods code (box 31)	O	n..2	Rule 156
Sensitive quantity (box 31)	R	n..11,3
Marks and numbers of packages (box 31)	C	an..42	Cond 60
Marks and numbers of packages LNG	C	a2	Cond 99
Kind of packages (box 31)	R	a2
Number of packages (box 31)	C	n..5	Cond 60
Number of pieces (box 31)	C	n..5	Cond 60
Previous document type (box 40)	R	an..6	Rule 20Rule 79
Previous document reference (box 40)	R	an..20
Previous document reference LNG	R	a2
Complement of information (box 40)	O	an..26
Complement of information LNG	C	a2	Cond 99
PRODUCED DOCUMENTS/CERTIFICATES			Rule 26
Document type (box 44)	O	an..3	Rule 79
Document reference (box 44)	O	an..20
Document reference LNG	C	a2	Cond 99
Complement of information (box 44)	O	an..26
Complement of information LNG	C	a2	Cond 99
Additional information identification (box 44)	R	an..3	Rule 80
Export from EC (box 44)	C	a1	Cond 75Rule 75
Export from country (box 44)	C	a2	Cond 75Rule 75
Reference number (box C)	R	an8
TIN (box 50)	O	an..17
Name (box 50)	R	an..35
Street and number (box 50)	R	an..35
Country (box 50)	R	a2
Postcode (box 50)	R	an..9
City (box 50)	R	an..35
NAD LNG	R	a2
Reference number (box 53)	R	an8
TIN authorised consignee (box 53)	R	an..17
Control result code (box D)	R	an2
Date limit (box D)	R	n8
Seals number (box D)	R	n..4
Seals identity (box D)	R	an..20
Seals identity LNG	R	a2

Chapter II The particulars (data) of the AAR message The AAR message shall be based on data derived from the transit declaration presented in Chapter I (as amended by the trader and/or revised by the competent authorities) and completed using the additional data presented below: diversion prohibited — the attribute has to be used as a flag, its value can be either "0" ("no") or "1" ("yes"), declaration acceptance date — state the date when the transit declaration got accepted at the office of departure, issuing date — state the date when the anticipated arrival record message (AAR) is issued at the office of departure, movement reference number (MRN).

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of transit movement (YY)	Numeric 2	97
2	Identifier of the country from which movement originates. (ISO alpha 2 country code)	Alphabetic 2	IT
3	Unique identifier for transit movement per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of national administrations but each transit transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first six characters to insert the national number of the office.Field 4 has to be filled in with a value that is a check digit for the whole MRN. This field allows to detect an error when capturing the whole MRN. TITLE III Structure and content of the arrival advice message from the office of destination to the office of departure Chapter I Structure of the arrival advice message

IE06. Arrival advice C_ARR_ADV TRANSIT OPERATION CUSTOMS OFFICE presentation office CUSTOMS OFFICE of departure

TRANSIT OPERATION	1 ×	R
CUSTOMS OFFICE presentation office	1 ×	R
CUSTOMS OFFICE of departure	1 ×	R
MRN	R	an18
Arrival date	R	n8
Reference number	R	an8
Reference number	R	an8

Chapter II The particulars (data) of the arrival advice message MRN — movement reference number structured as presented in Annex 37b, Title II, arrival date — state the date when the movement arrived at the office of destination, office reference number of the customs authorities structured as presented in Annex 38a. TITLE IV Structure and content of the control results message from the office of destination to the office of departure Chapter I Structure of the control results message

IE18. Destination control results (type A or B) C_DES_CON TRANSIT OPERATION CONTROL RESULT GOODS ITEM CONTAINERS SGI CODES PACKAGES EN ROUTE EVENT INCIDENT TRANSHIPMENT NEW CONTAINERS NEW SEALS INFORMATION NEW SEALS IDENTIFICATION RESULTS OF CONTROL CUSTOMS OFFICE Presentation Office CUSTOMS OFFICE of departure

TRANSIT OPERATION	1 ×	R
CONTROL RESULT	1 ×	R
GOODS ITEM	99999 ×	C	Cond 185Rule 355
CONTAINERS (box 31)	99 ×	C	Cond 185
PACKAGES (box 31)	99 ×	C	Cond 185
SGI CODES (box 31)	9 ×	C	Cond 185
PRODUCED DOCUMENTS/CERTIFICATES (box 44)	99 ×	C	Cond 185
RESULTS OF CONTROL	1 ×	C	Cond 185Rule 210
EN ROUTE EVENT	9 ×	O	Rule 217
INCIDENT	1 ×	O
TRANSHIPMENT	1 x	O
NEW CONTAINERS	99 x	O
NEW SEALS INFO (box F)	1 x	O
NEW SEALS IDENTIFICATION (box F)	99 x	R
CUSTOMS OFFICE presentation office	1 x	R
CUSTOMS OFFICE of departure	1 x	R
MRN	R	an18
Enquiry engaged at destination	C	n1	Cond 185Rule 230
Total number of items (box 5)	C	n..5	Cond 185
Total number of packages (box 6)	C	n..7	Cond 185
Identity at departure (box 18)	C	an..27	Cond 185
Identity at departure LNG	C	a2	Cond 99
Nationality at departure (box 18)	C	a2	Cond 185
Total gross mass (box 35)	C	n..11,3	Cond 185
Control date (box I)	R	n8
Control result code (box I)	R	an2
State of seals ok	O	n1	Rule 230Rule 325
Waiting for discrepancies resolution	C	n1	Cond 90Rule 230
Textual description (box 31)	O	an..140
Textual description LNG	C	a2	Cond 99
Item number (box 32)	R	n..5
Commodity code (box 33)	C	n..6	Cond 15
Gross mass (box 35)	O	n..11,3
Net mass (box 38)	O	n..11,3
Container numbers (box 31)	R	an..11
Sensitive goods code (box 31)	O	n..2
Sensitive quantity (box 31)	R	n..11,3
Marks and numbers of packages (box 31)	C	an..42	Cond 60
Marks and numbers of packages LNG	C	a2	Cond 99
Kind of packages (box 31)	R	a2
Number of packages (box 31)	C	n..5	Cond 60
Number of pieces (box 31)	C	n..5	Cond 60
PRODUCED DOCUMENTS/CERTIFICATES			Rule 26
Document type (box 44)	O	an..3
Document reference (box 44)	O	an..20
Document reference LNG	C	a2	Cond 99
Complement of information (box 44)	O	an..26
Complement of information LNG	C	a2	Cond 99
Place	R	an..35
Place LNG	R	a2
Country	R	a2
Incident flag	R	n1	Rule 230
Incident information (box 56)	O	an..350
Incident information LNG	C	a2	Cond 99
Endorsement date (box G)	O	n8
Endorsement authority (box G)	O	an..35
Endorsement authority LNG	C	a2	Cond 99
Endorsement place (box G)	O	an..35
Endorsement place LNG	C	a2	Cond 99
Endorsement country (box G)	O	a2
New transport means identity (box 55)	O	an..27	Rule 190
New transport means identity LNG	C	a2	Cond 99
New transport means nationality (box 55)	O	a2	Rule 190
Endorsement date (box F)	O	n8
Endorsement authority (box F)	O	an..35
Endorsement authority LNG	C	a2	Cond 99
Endorsement place (box F)	O	an..35
Endorsement place LNG	C	a2	Cond 99
Endorsement country (box F)	O	a2
New container number (box 55)	O	an..11	Rule 190
New seals number (box F)	R	n..4
New seals identity (box F)	R	an..20
New seals identiy LNG	R	a2
Control indicator	R	an2
Description	O	an..140
Description LNG	C	a2	Cond 99
Corrected value	O	xxx	Rule 150
Reference number	R	an8
Reference number	R	an8

Chapter II The particulars (data) of the control results message The control results message shall be based on the data derived from the anticipated arrival record message (AAR) presented in Title II, Chapter II.Additional data elements to be inserted are as follows: enquiry engaged at destination, waiting for discrepancies resolution, control results code as presented in Annex 38a, control data (box I), state of seals, en route event: indicate the place and the country where the event occurs, incident flag, incident information (box 56), incident information LNG, endorsement date (box G), endorsement authority (box G), endorsement authority LNG, endorsement place (box G), endorsement place LNG, endorsement country (box G), new transport means identity (box 55), new transport means identity LNG, new transport means nationality (box 55), new seals number (box F), new seals identity (box F), new seals identity LNG, endorsement date (box F), endorsement authority (box F), endorsement authority LNG, endorsement place (box F), endorsement place LNG, endorsement country (box F), new container number (box 55), control indicator, description, description LNG, corrected value. ANNEX 37c ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM 1.Country codes (CNT)

Field	Content	Field type	Example
1	ISO alpha 2 country code.	Alphabetic 2	IT

The ISO alpha 2 country code is used (see Annex 38). 2.Language code ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply. 3.Commodity code (COM)

Field	Content	Field type	Examples
1	HS6	Numeric 6 (left aligned)	010290

The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to eight digits for national use. 4.Sensitive goods code

Field	Content	Field type	Examples
1	Additional identifier for sensitive goods	Numeric ..2	2

The code is used in extension to HS6, as shown in Annex44c, where a sensitive good cannot sufficiently be identified with HS6. 5.Package code (UNECE Recommendation No 21/Rev.1 — August 1994)

Aerosol	AE
Ampoule, non protected	AM
Ampoule, protected	AP
Atomiser	AT
Bag	BG
Bale, compressed	BL
Bale, non-compressed	BN
Balloon, non-protected	BF
Balloon, protected	BP
Bar	BR
Barrel	BA
Bars, in bundle/bunch/truss	BZ
Basket	BK
Beer crate	CB
Bin	BI
Board	BD
Board, in bundle/bunch/truss	BY
Bobbin	BB
Bolt	BT
Bottle, non-protected, cylindrical	BO
Bottle, non-protected, bulbous	BS
Bottle, protected cylindrical	BQ
Bottle, protected bulbous	BV
Bottle crate, bottle rack	BC
Box	BX
Bucket	BJ
Bulk, liquefied gas (at abnormal temperature/pressure)	VQ
Bulk, gas (at 1031 mbar and 15 oC)	VG
Bulk, liquid	VL
Bulk, solid, fine particles ("powders")	VY
Bulk, solid, granular particles ("grains")	VR
Bulk, solid, large particles ("nodules")	VO
Bunch	BH
Bundle	BE
Butt	BU
Cage	CG
Can, rectangular	CA
Can, cylindrical	CX
Canister	CI
Canvas	CZ
Carboy, non-protected	CO
Carboy, protected	CP
Carton	CT
Case	CS
Cask	CK
Chest	CH
Churn	CC
Coffer	CF
Coffin	CJ
Coil	CL
Collapsible tube	TD
Cover	CV
Crate	CR
Creel	CE
Cup	CU
Cylinder	CY
Demijohn, non-protected	DJ
Demijohn, protected	DP
Drum	DR
Envelope	EN
Filmpack	FP
Firkin	FI
Flask	FL
Footlocker	FO
Frame	FR
Framed crate	FD
Fruit crate	FC
Gas bottle	GB
Girder	GI
Girders, in bundle/bunch/truss	GZ
Hamper	HR
Hogshead	HG
Ingot	IN
Ingots, in bundle/bunch/truss	IZ
Jar	JR
Jerrycan, rectangular	JC
Jerrycan, cylindrical	JY
Jug	JG
Jutebag	JT
Keg	KG
Log	LG
Logs, in bundle/ bunch/truss	LZ
Milk crate	MC
Multiply bag	MB
Multiwall sack	MS
Mat	MT
Match box	MX
Nest	NS
Net	NT
Package	PK
Packet	PA
Pail	PL
Parcel	PC
Pipe	PI
Pipes, in bundle/bunch/truss	PZ
Pitcher	PH
Plank	PN
Planks, in bundle/bunch/truss	PZ
Plate	PG
Plates, in bundle/bunch/truss	PY
Pot	PT
Pouch	PO
Rednet	RT
Reel	RL
Ring	RG
Rod	RD
Rods, in bundle/bunch/truss	RZ
Roll	RO
Sachet	SH
Sack	SA
Sea-chest	SE
Shallow crate	SC
Sheet	ST
Sheetmetal	SM
Sheets, in bundle/bunch/truss	SZ
Shrinkwrapped	SW
Skeleton case	SK
Slipsheet	SL
Spindle	SD
Suitcase	SU
Tank, rectangular	TK
Tank, cylindrical	TY
Tea-chest	TC
Tin	TN
Tray	PU
Tray pack	PU
Trunk	TR
Truss	TS
Tub	TB
Tube	TU
Tube, collapsible	TD
Tubes, in bundle/bunch/truss	TZ
Tun	TO
Unpacked or unpackaged	NE
Vacuum-packed	VP
Vat	VA
Vial	VI
Wickerbottle	WB

6.Produced documents/certificates code (numeric codes extracted from the 1997b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

Certificate of conformity	2
Certificate of quality	3
Movement certificate A.TR.1	18
Container list	235
Packing list	271
Proforma invoice	325
Commercial invoice	380
House waybill	703
Master bill of lading	704
Bill of lading	705
House bill of lading	714
Road list-SMGS	722
Road consignment note	730
Air waybill	740
Master air waybill	741
Dispatch note (post parcels)	750
Multimodal/combined transport document (generic)	760
Cargo manifest	785
Bordereau	787
Dispatch note model T	820
Dispatch note model T1	821
Dispatch note model T2	822
Control document T5	823
Dispatch note model T2L	825
Goods declaration for exportation	830
Phytosanitary certificate	851
Sanitary certificate	852
Veterinary certificate	853
Certificate of origin	861
Declaration of origin	862
Preference certificate of origin	864
Certificate of origin form GSP	865
Import licence	911
Cargo declaration (arrival)	933
Embargo permit	941
TIF form	951
TIR carnet	952
EUR 1 certificate of origin	954
ATA carnet	955
Other	zzz

7.Additional information/Special indication code The codes applicable are as follows: DG0Export from one EFTA country subject to restriction or export from EC subject to restriction. DG1Export from one EFTA country subject to duties or export from EC subject to duties. DG2Export.Additional special indication codes can also be defined at national domain level. 8.Customs office reference number (COR)

Field	Content	Field type	Example
1	Identifier of the country to which the customs office belongs (see CNT)	Alphabetic 2	IT
2	National number of the customs office	Alphanumeric 6	0830AB

Field 1 as explained above.Field 2 has to be freely filled with a 6-character alphanumeric code. The 6 characters allow national administrations, where necessary, to define a hierarchy of customs offices. ANNEX 38 CODES TO BE USED IN THE FORMSThe use, in this Annex, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.The term "EFTA" in this Annex refers not only to the EFTA countries but to the other non-Community contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods. TITLE I GENERAL REMARKS This Annex contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Annex apply unless Annexes 37a or 37c provide otherwise.In some cases, the requirements for the type and length of entries are specified. The codes for the different types of data are: aalphabetic nnumeric analphanumeric The number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated. TITLE II CODES Box 1:Declaration First subdivision The codes applicable (a2) are given below: EX:For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA countries For placing goods under a customs procedure referred to in columns A and E of the table in Annex 37, Title I, B) To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B) For dispatch of non-Community goods in the context of trade between Member States IM:For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA For placing goods under a customs procedure referred to in columns H to K of the table in Annex 37, Title I, B) For placing non-Community goods under a customs procedure in the context of trade between Member States EU:In the context of trade with EFTA countries For placing goods under a customs procedure referred to in columns A, E and H to K of the table in Annex 37, Title I, B) To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B) CO:In respect of Community goods subject to specific measures during the transitional period following the accession of new Member States Placing of pre-financed goods in a customs warehouse or free zone In respect of Community goods in the context of trade between parts of the customs territory of the Community to which the provisions of Directive 77/388/EEC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply. Second subdivision The codes applicable (a1) are given below: Afor a normal declaration (normal procedure under Article 62 of the Code) Bfor an incomplete declaration (simplified procedure under Article 76(1)(a) of the Code) Cfor a simplified declaration (simplified procedure under Article 76(1)(b) of the Code) DFor lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods. EFor lodging an incomplete declaration (such as referred to under code B) before the declarant is in a position to present the goods. FFor lodging a simplified declaration (such as referred to under code C) before the declarant is in a position to present the goods. Xfor a supplementary declaration under a simplified procedure covered by B Yfor a supplementary declaration under a simplified procedure covered by C Zfor a supplementary declaration under a simplified procedure under Article 76(1)(c) of the Code (entry of the goods in the records)Codes D, E and F can only be used in the framework of the procedure provided for in Article 201(2) where customs authorities authorise the lodging of a declaration before the declarant is in a position to present the goods. Third subdivision The codes applicable (an..5) are given below: T1:Goods required to move under the external Community transit procedure T2:Goods required to move under the internal Community transit procedure in accordance with Article 163 or 165 of the Code, unless Article 340c(2) applies T2F:Goods required to move under the internal Community transit procedure, in accordance with Article 340c(1) T2SM:Goods placed under the internal Community transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992. T:Mixed consignments covered by Article 351, in which case the space following the "T" must be scored through T2L:Form establishing the Community status of goods T2LF:Form establishing the Community status of goods consigned to, or from, a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply T2LSM:Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992. Box 2:Consignor/Exporter Where identification numbers are used, the code takes the following form: On import: Country code (a2); code UN/EDIFACT 3055 (an..3); exporter's identification code (an..13) On export: Country code (a2); exporter's identification code (an..16) Country code: The Community's alphabetical codes for countries and territories are based on the current ISO alpha 2 (a2) in so far as they are compatible with the requirements of Community law. The legal basis for these codes is Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (OJ L 118, 25.5.1995). The Commission regularly publishes regulations updating the list of country codes.UN/EDIFACT 3055: With regard to the coding of the operators in the third countries mentioned in boxes 2 and 8, Member States use a list issued and updated by an agency or another institution which defines the interested parties' codes. The selected agency will be identified in the list of the agencies published by the UN under the heading UN/EDIFACT 3055 (Electronic Data Interchange for Administration, Commerce and Transport) which contains a list of the agencies responsible for the development of such lists of economic operators. Example: "JP1511234567890" for a Japanese exporter (country code: JP) whose identification number with Japanese customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890. Box 8:Consignee Where identification numbers are used, the code takes the following form: On import: Country code (a2); consignee's identification code (an..16) On export: Country code (a2); code UN/EDIFACT 3055 (an..3); importer's identification code (an..13). Use the country codes entered in box 2. Example: "JP1511234567890" for a Japanese importer (country code: JP) whose identification number with Japanese customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890. Box 14:Declarant/Representative (a)Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative: 1.Declarant 2.Representative (direct representation within the meaning of the first indent of Article 5(2) of the Code) 3.Representative (indirect representation within the meaning of the second indent of Article 5(2) of the Code).Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3]) (b)Where identification numbers are used, the code takes the following form: Country code (a2); identification code of the declarant/representative (an..16). Use the country codes entered in box 2. Box 15a:Country of dispatch/export code Use the country codes entered in box 2. Box 17a:Country-of-destination code Use the country codes entered in box 2. Box 17b:Region-of-destination code Use the codes to be adopted by the Member States. Box 18:Nationality of means of transport at departure Use the country codes entered in box 2. Box 19:Container (Ctr) The relevant codes (n1) are given below: 0Goods not transported in containers 1Goods transported in containers. Box 20:Delivery terms The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:

First subdivision	Meaning	Second subdivision
Incoterm code	Incoterms — ICC/ECE	Place to be specified
EXW	Ex works	Named place
FCA	Free carrier	Named place
FAS	Free alongside ship	Named port of shipment
FOB	Free on board	Named port of shipment
CFR	Cost and freight	Named port of destination
CIF	Cost, insurance and freight	Named port of destination
CPT	Carriage paid to	Named place of destination
CIP	Carriage and insurance paid to	Named place of destination
DAF	Delivered at frontier	Named place
DES	Delivered ex-ship	Named port of destination
DEQ	Delivered ex-quay	Named port of destination
DDU	Delivered duty unpaid	Named place of destination
DDP	Delivered duty paid	Named place of destination
XXX	Delivery terms other than those listed above	Narrative description of delivery terms given in the contract

The Member States may require the following coded particulars (n1) in the third subdivision: 1:Place situated in the territory of the Member State concerned 2:Place situated in the territory of another Member State 3:Other (place situated outside the Community). Box 21:Nationality of active means of transport crossing the border Use the country codes entered in box 2. Box 22:Invoice currency The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds). Box 24:Nature of the transaction The Member States which require this item of information must use the single digit codes listed in column A of the table provided for under Article 13(2) of Commission Regulation (EC) No 1917/2000OJ L 229, 9.9.2000, p. 14. (excluding, where appropriate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.

This item covers most exports and imports, i.e. transactions in respect of which: ownership is transferred from resident to non-resident or vice versa, payment or other compensation (payment in kind) is or will be made. It should be noted that this applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which case such transactions shall be listed under code 3). Including spare parts and other replacement deliveries made against payment. Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner. Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings. Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A. 6 Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements. 7 Operational leasing: all lease contracts other than financial leasing (see note3). This item covers goods exported/imported with the intention of subsequent reimport/re-export without any change of ownership taking place. The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.

Column A	Column B
1.Transactions involving actual or intended transfer of ownership against payment or other consideration (other than the transactions listed under 2, 7 and 8)	1.Final purchase/sale2.Goods dispatched for viewing, trial samples, goods dispatched with right of return and transactions involving commission3.Transactions involving payment in kind4.Sale to foreign travellers for their personal use5.Financial leasing
2.Return of goods already recorded under code 1; replacement of goods free of charge	1.Return of goods2.Replacement for returned goods3.Replacement (e.g. under terms of guarantee) for goods not returned
3.Transactions (not temporary in nature) involving transfer of ownership but without consideration (financial or otherwise)	1.Deliveries of goods under programmes wholly or partly financed by the European Community2.Other government-aid deliveries3.Other aid deliveries (individuals and non-governmental organisations)4.Other
4.Transactions with a view to processing or contractor repair (other than the transactions recorded under 7)	1.Processing2.Repair and maintenance against payment3.Repair and maintenance free of charge
5.Transactions after processing or contractor repair (other than the transactions recorded under 7)	1.Processing2.Repair and maintenance against payment3.Repair and maintenance free of charge
6.Transactions not involving transfer of ownership, e.g. hire, loan, operational leasing and other temporary uses, with the exception of processing under contract or repair (delivery and return)	1.Hire, loan, operational leasing2.Other temporary uses
7.Transactions in connection with a joint defence programme or another intergovernmental production programme (e.g. Airbus)
8.Delivery of building material and equipment in connection with construction or civil engineering activities constituting part of a general contract
9.Other transactions

Box 25:Mode of transport at the border The codes applicable (n1) are given below:

Code	Description
1	Sea transport
2	Rail transport
3	Road transport
4	Air transport
5	Postal consignment
7	Fixed transport installations
8	Inland waterway transport
9	Own propulsion

Box 26:Inland mode of transport The codes listed for box 25 are applicable. Box 29:Office of exit/entry Use (an8) codes structured as follows: the first two characters (a2) serve to identify the country by means of the country code entered in box 2, the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (a3) would be taken up by the UN/LOCODE and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters "000" should be inserted. Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused subdivision. Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind Kind of packages Use the following codes.(UN/ECE Recommendation No 21/REV. 4, May 2002)

PACKAGING CODES

Aerosol	AE
Ampoule, non-protected	AM
Ampoule, protected	AP
Atomizer	AT
Bag	BG
Bag, flexible container	FX
Bag, large	ZB
Bag, multiply	MB
Bag, paper	5M
Bag, paper, multi-wall	XJ
Bag, paper, multi-wall, water resistant	XK
Bag, plastic	EC
Bag, plastics film	XD
Bag, super bulk	43
Bag, textile	5L
Bag, textile, sift proof	XG
Bag, textile, water resistant	XH
Bag, textile, without inner coat/liner	XF
Bag, woven plastic	5H
Bag, woven plastic, sift proof	XB
Bag, woven plastic, water resistant	XC
Bag, woven plastic, without inner coat/liner	XA
Bale, compressed	BL
Bale, non-compressed	BN
Balloon, non-protected	BF
Balloon, protected	BP
Bar	BR
Barrel	BA
Barrel, wooden	2C
Barrel, wooden, bung type	QH
Barrel, wooden, removable head	QJ
Bars, in bundle/bunch/truss	BZ
Basin	BM
Basket	BK
Basket, with handle, cardboard	HC
Basket, with handle, plastic	HA
Basket, with handle, wooden	HB
Bin	BI
Board	BD
Board, in bundle/bunch/truss	BY
Bobbin	BB
Bolt	BT
Bottle, gas	GB
Bottle, non-protected, bulbous	BS
Bottle, non-protected, cylindrical	BO
Bottle, protected bulbous	BV
Bottle, protected cylindrical	BQ
Bottlecrate/bottlerack	BC
Box	BX
Box, aluminium	4B
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox	DH
Box, fibreboard	4G
Box, for liquids	BW
Box, natural wood	4C
Box, plastic	4H
Box, plastic, expanded	QR
Box, plastic, solid	QS
Box, plywood	4D
Box, reconstituted wood	4F
Box, steel	4A
Box, wooden, natural wood, ordinary	QP
Box, wooden, natural wood, with sift proof walls	QQ
Bucket	BJ
Bulk, gas (at 1031 mbar and 15 °C)	VG
Bulk, liquefied gas (at abnormal temperature/pressure)	VQ
Bulk, liquid	VL
Bulk, solid, fine particles (powders)	VY
Bulk, solid, granular particles (grains)	VR
Bulk, solid, large particles (nodules)	VO
Bunch	BH
Bundle	BE
Butt	BU
Cage	CG
Cage, Commonwealth Handling Equipment Pool (CHEP)	DG
Cage, roll	CW
Can, cylindrical	CX
Can, rectangular	CA
Can, with handle and spout	CD
Canister	CI
Canvas	CZ
Capsule	AV
Carboy, non-protected	CO
Carboy, protected	CP
Card	CM
Carton	CT
Cartridge	CQ
Case	CS
Case, isothermic	EI
Case, skeleton	SK
Case, steel	SS
Case, with pallet base	ED
Case, with pallet base, cardboard	EF
Case, with pallet base, metal	EH
Case, with pallet base, plastic	EG
Case, with pallet base, wooden	EE
Cask	CK
Chest	CH
Churn	CC
Clamshell	AI
Coffer	CF
Coffin	CJ
Coil	CL
Composite packaging, glass receptacle	6P
Composite packaging, glass receptacle in aluminium crate	YR
Composite packaging, glass receptacle in aluminium drum	YQ
Composite packaging, glass receptacle in expandable plastic pack	YY
Composite packaging, glass receptacle in fibre drum	YW
Composite packaging, glass receptacle in fibreboard box	YX
Composite packaging, glass receptacle in plywood drum	YT
Composite packaging, glass receptacle in solid plastic pack	YZ
Composite packaging, glass receptacle in steel crate box	YP
Composite packaging, glass receptacle in steel drum	YN
Composite packaging, glass receptacle in wickerwork hamper	YV
Composite packaging, glass receptacle in wooden box	YS
Composite packaging, plastic receptacle	6H
Composite packaging, plastic receptacle in aluminium crate	YD
Composite packaging, plastic receptacle in aluminium drum	YC
Composite packaging, plastic receptacle in fibre drum	YJ
Composite packaging, plastic receptacle in fibreboard box	YK
Composite packaging, plastic receptacle in plastic drum	YL
Composite packaging, plastic receptacle in plywood box	YH
Composite packaging, plastic receptacle in plywood drum	YG
Composite packaging, plastic receptacle in solid plastic box	YM
Composite packaging, plastic receptacle in steel crate box	YB
Composite packaging, plastic receptacle in steel drum	YA
Composite packaging, plastic receptacle in wooden box	YF
Cone	AJ
Container, not otherwise specified as transport equipment	CN
Cover	CV
Crate	CR
Crate, beer	CB
Crate, bulk, cardboard	DK
Crate, bulk, plastic	DL
Crate, bulk, wooden	DM
Crate, framed	FD
Crate, fruit	FC
Crate, milk	MC
Crate, multiple layer, cardboard	DC
Crate, multiple layer, plastic	DA
Crate, multiple layer, wooden	DB
Crate, shallow	SC
Creel	CE
Cup	CU
Cylinder	CY
Demijohn, non-protected	DJ
Demijohn, protected	DP
Dispenser	DN
Drum	DR
Drum, aluminium	1B
Drum, aluminium, non-removable head	QC
Drum, aluminium, removable head	QD
Drum, fibre	1G
Drum, iron	DI
Drum, plastic	IH
Drum, plastic, non-removable head	QF
Drum, plastic, removable head	QG
Drum, plywood	1D
Drum, steel	1A
Drum, steel, non-removable head	QA
Drum, steel, removable head	QB
Drum, wooden	1W
Envelope	EN
Envelope, steel	SV
Filmpack	FP
Firkin	FI
Flask	FL
Foodtainer	FT
Footlocker	FO
Frame	FR
Girder	GI
Girders, in bundle/bunch/truss	GZ
Hamper	HR
Hogshead	HG
Ingot	IN
Ingots, in bundle/bunch/truss	IZ
Intermediate bulk container	WA
Intermediate bulk container, aluminium	WD
Intermediate bulk container, aluminium, liquid	WL
Intermediate bulk container, aluminium, pressurised > 10 kPa	WH
Intermediate bulk container, composite	ZS
Intermediate bulk container, composite, flexible plastic, liquids	ZR
Intermediate bulk container, composite, flexible plastic, pressurised	ZP
Intermediate bulk container, composite, flexible plastic, solids	ZM
Intermediate bulk container, composite, rigid plastic, liquids	ZQ
Intermediate bulk container, composite, rigid plastic, pressurised	ZN
Intermediate bulk container, composite, rigid plastic, solids	ZL
Intermediate bulk container, fibreboard	ZT
Intermediate bulk container, flexible	ZU
Intermediate bulk container, metal	WF
Intermediate bulk container, metal, liquid	WM
Intermediate bulk container, metal, other than steel	ZV
Intermediate bulk container, metal, pressure 10 kPa	WJ
Intermediate bulk container, natural wood	ZW
Intermediate bulk container, natural wood, with inner liner	WU
Intermediate bulk container, paper, multi-wall	ZA
Intermediate bulk container, paper, multi-wall, water resistant	ZC
Intermediate bulk container, plastic film	WS
Intermediate bulk container, plywood	ZX
Intermediate bulk container, plywood, with inner liner	WY
Intermediate bulk container, reconstituted wood	ZY
Intermediate bulk container, reconstituted wood, with inner liner	WZ
Intermediate bulk container, rigid plastic	AA
Intermediate bulk container, rigid plastic, freestanding, liquids	ZK
Intermediate bulk container, rigid plastic, freestanding, pressurised	ZH
Intermediate bulk container, rigid plastic, freestanding, solids	ZF
Intermediate bulk container, rigid plastic, with structural equipment, solids	ZD
Intermediate bulk container, rigid plastic, with structural equipment, liquids	ZJ
Intermediate bulk container, rigid plastic, with structural equipment, pressurised	ZG
Intermediate bulk container, steel	WC
Intermediate bulk container, steel, liquid	WK
Intermediate bulk container, steel, pressurised > 10 kPa	WG
Intermediate bulk container, textile without coat/liner	WT
Intermediate bulk container, textile, coated	WV
Intermediate bulk container, textile, coated and liner	WX
Intermediate bulk container, textile, with liner	WW
Intermediate bulk container, woven plastic, coated	WP
Intermediate bulk container, woven plastic, coated and liner	WR
Intermediate bulk container, woven plastic, with liner	WQ
Intermediate bulk container, woven plastic, without coat/liner	WN
Jar	JR
Jerry-can, cylindrical	JY
Jerry-can, plastic	3H
Jerry-can, plastic, non-removable head	QM
Jerry-can, plastic, removable head	QN
Jerry-can, rectangular	JC
Jerry-can, steel	3A
Jerry-can, steel, non-removable head	QK
Jerry-can, steel, removable head	QL
Jug	JG
Jute bag	JT
Keg	KG
Lift van	LV
Log	LG
Logs, in bundle/bunch/truss	LZ
Lot	LT
Mat	MT
Matchbox	MX
Mutually defined	ZZ
Nest	NS
Net	NT
Net, tube, plastic	NU
Net, tube, textile	NV
Not available	NA
Package	PK
Package, cardboard, with bottle grip-holes	IK
Package, display, cardboard	IB
Package, display, metal	ID
Package, display, plastic	IC
Package, display, wooden	IA
Package, flow	IF
Package, paper-wrapped	IG
Package, show	IE
Packet	PA
Pail	PL
Pallet	PX
Pallet, 100 cm × 110 cm	AH
Pallet, box	PB
Pallet, modular, collars 80 cm × 100 cm	PD
Pallet, modular, collars 80 cm × 120 cm	PE
Pallet, modular, collars 80 cm × 60 cm	AF
Pallet, shrink-wrapped	AG
Parcel	PC
Pen	PF
Pipe	PI
Pipes, in bundle/bunch/truss	PV
Pitcher	PH
Plank	PN
Planks, in bundle/bunch/truss	PZ
Plate	PG
Plates, in bundle/bunch/truss	PY
Pot	PT
Pouch	PO
Punnet	PJ
Rack	RK
Rack, clothing hanger	RJ
Receptacle, fibre	AB
Receptacle, glass	GR
Receptacle, metal	MR
Receptacle, paper	AC
Receptacle, plastic	PR
Receptacle, plastic-wrapped	MW
Receptacle, wooden	AD
Rednet	RT
Reel	RL
Ring	RG
Rod	RD
Rods, in bundle/bunch/truss	RZ
Roll	RO
Sachet	SH
Sack	SA
Sack, multi-wall	MS
Sea-chest	SE
Set	SX
Sheet	ST
Sheet, plastic wrapping	SP
Sheet metal	SM
Sheets, in bundle/bunch/truss	SZ
Shrink-wrapped	SW
Skid	SI
Slab	SB
Sleeve	SY
Slip-sheet	SL
Spindle	SD
Spool	SO
Suitcase	SU
Tank, cylindrical	TY
Tank, rectangular	TK
Tea-chest	TC
Tierce	TI
Tin	TN
Tray	PU
Tray, one layer no cover, cardboard	DV
Tray, one layer no cover, plastic	DS
Tray, one layer no cover, polystyrene	DU
Tray, one layer no cover, wooden	DT
Tray, two layers no cover, cardboard	DY
Tray, two layers no cover, plastic tray	DW
Tray, two layers no cover, wooden	DX
Trunk	TR
Truss	TS
Tub	TB
Tub, with lid	TL
Tube	TU
Tube, collapsible	TD
Tube, with nozzle	TV
Tubes, in bundle/bunch/truss	TZ
Tun	TO
Uncaged	UC
Unpacked or unpackaged	NE
Unpacked or unpackaged, multiple units	NG
Unpacked or unpackaged, single unit	NF
Vacuum-packed	VP
Vanpack	VK
Vat	VA
Vial	VI
Wicker bottle	WB

Box 33:Commodity Code First subdivision (8 digits) To be completed using the headings of the Combined Nomenclature.Where the form is used for Community transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Community legislation so requires, the Combined Nomenclature heading shall be used. Second subdivision (two characters) To be completed in accordance with the Taric code (two characters for the application of specific Community measures in respect of formalities to be completed at destination). Third subdivision (four characters) To be completed in accordance with the Taric code (first additional code). Fourth subdivision (four characters) To be completed in accordance with the Taric code (second additional code). Fifth subdivision (four characters) Codes to be adopted by the Member States concerned. Box 34a:Country-of-origin code Use the country codes entered in box 2. Box 34b:Region-of-origin/-production code Codes to be adopted by the Member States. Box 36:Preference This box is for three-digit codes comprising a single-digit component from 1). and a two-digit component from 2).The relevant codes are given below: 1.First digit of the code 1Tariff arrangement erga omnes 2Generalised System of Preferences (GSP) 3Tariff preferences other than those mentioned under code 2 4Non-imposition of customs duties under the provisions of customs union agreements concluded by the Community 2.Next two digits 00None of the following 10Tariff suspension 15Tariff suspension with specified end-use 18Tariff suspension with certificate confirming the special nature of the product 19Temporary suspension for products imported with a certificate of airworthiness 20Tariff quotaWhere the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 23Tariff quota with specified end-useWhere the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 25Tariff quota with certificate confirming the special nature of the productWhere the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 28Tariff quota following outward processingWhere the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 40Special end-use resulting from the Common Customs Tariff 50Certificate confirming the special nature of the product Box 37:Procedure A.First subdivision The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below."Previous procedure" means the procedure under which the goods were placed before being placed under the procedure requested.It should be noted that where the previous procedure is a warehousing procedure or temporary importation, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under a customs procedure with economic impact (inward processing, outward processing or processing under customs control).For example: re-export of goods imported under the customs inward processing procedure (suspension system) and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the "re-importation" aspect is to be given only when the goods are released for free circulation.For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.For example: 4054 = entry for free circulation and home use of goods previously placed under the IP — suspension system in another Member State.List of procedures for coding purposesTwo of these basic elements must be combined to produce a four-digit code. 00This code is used to indicate that there is no previous procedure (a) 01Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.Free circulation of goods simultaneously redispatched in the context of trade between the Community and the countries with which it has formed a customs union. Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands. 02Free circulation of goods with a view to applying the inward processing procedure (drawback system). Explanation: Inward processing (drawback system) in accordance with Article 114(1)(b) of the Code. 07Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure. Explanation: This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid. Examples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended. Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended. 10Permanent export. Example: Normal export of Community goods to a third country, but also export of Community goods to parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC do not apply (OJ L 145, 13.6.1977, p. 1). 11Export of compensating products obtained from equivalent goods under the inward processing procedure (suspension system) before entering import goods for the procedure. Explanation: Prior export (EX-IM) in accordance with Article 115(1)(b) of the Code. Example: Export of cigarettes manufactured from Community tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure. 21Temporary export under the outward processing procedure. Example: Explanation: Outward processing procedure under Articles 145 to 160 of the Code. See also code 22. 22Temporary export other than that referred to under code 21. Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94). 23Temporary export for return in the unaltered state. Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc. 31Re-export. Explanation: Re-export of non-Community goods following a suspensive arrangement with economic impact. Example: Goods are placed under a customs warehousing procedure and subsequently declared for re-export. 40Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply. Example: Goods coming from a third country with payment of the customs duties and VAT. 41Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). Example: Inward processing procedure with payment of customs duties and national taxes on import. 42Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State. Example: Import of goods with exemption from VAT through a tax representative. 43Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States. Example: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Community of the kind applied in their time to ES and PT. 45Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure. Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure. Examples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended. Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended. 48Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods. Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 154(4) of the Code. 49Entry for home use of Community goods in the context of trade between parts of the customs territory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.Entry for home use of goods in the context of trade between the Community and the countries with which it has formed a customs union. Explanation: Import with entry for home use of goods from parts of the Community to which the Sixth VAT Directive (77/388/EEC) does not apply. The use of the SAD is laid down in Article 206. Examples: Goods arriving from Martinique and entered for home use in Belgium. Goods coming from Turkey and entered for home use in Germany. 51Inward processing procedure (suspension system). Explanation: Inward processing (suspension system) in accordance with Article 114(1)(a) and (2)(a) of the Code. 53Import under temporary import procedure. Example: Temporary importation, e.g. for an exhibition. 54Inward processing (suspension system) in another Member State (without their being released for free circulation in that Member State).(a) Explanation: This code is used to record the operation for the purposes of statistics on intra-Community trade. Example: Goods from a third country are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154). 61Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply. 63Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State. Example: Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative. 68Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure. Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse. 71Placing of goods under the customs warehousing procedure. Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse. 76Placing under the customs warehousing procedure or in a free zone with advance payment of export refunds of products or goods intended for export without further processing. Example: Storage of goods intended for export with advance payment of export refunds. (Article 5(2) of Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (OJ L 62, 7. 3. 1980, p. 5)). 77Placing in an export warehouse, free zone or free warehouse with advance payment of export refunds of processed products or goods intended for export after processing. Example: Storage of processed products and goods obtained from basic products intended for export with advance payment of export refunds. (Article 4(2) of Regulation (EEC) No 565/80. 78Entry of goods for a free zone subject to type II controls. 91Placing of goods under processing under customs control. 92Processing under customs control in another Member State (without release for free circulation in that Member State).(a) Explanation: This code is used to record the operation for the purposes of statistics on intra-Community trade. Example: Goods from a third country are processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092) or further processing (9192). B.Second subdivision 1.Where this box is used to specify a Community procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary import	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (IP) (Article 114 of the Code)Import Export

Procedure	Code
Goods entered for an IP procedure (suspension system) after prior export of compensating products obtained from milk and milk products	A01
Goods placed under an IP procedure (suspension system) and intended for military use abroad	A02
Goods placed under an IP procedure (suspension system) and intended for re-export to the continental shelf	A03
Goods placed under an IP procedure (suspension system) (VAT only)	A04
Goods placed under an IP procedure (suspension system) (VAT only) and intended for re-export to the continental shelf	A05
Goods placed under an IP procedure (drawback system) and intended for military use abroad	A06
Goods placed under an IP procedure (drawback system) and intended for re-export to the continental shelf	A07
Goods which are placed under an IP procedure (suspension system) without suspension of excise duties.	A08
Compensating products obtained from milk and milk products	A51
Compensating products placed under an IP procedure (suspension system) (VAT only)	A52
Compensating products placed under an IP procedure and intended for military use abroad	A53

Outward processing (OP) (Article 145 of the Code)Import Export

Procedure	Code
Compensating products returning to the Member State in which duties were paid	B01
Compensating products returning after repair under guarantee	B02
Compensating products returning after replacement under guarantee	B03
Compensating products returning after outward processing and VAT suspension in case of end-use.	B04
Compensating products returning with partial relief of customs duties when the cost of the processing operation is used for calculation (article 591)	B05
Goods imported for IP exported for repair under OP	B51
Goods imported for IP exported for replacement under guarantee	B52
OP under agreements with third countries, possibly combined with VAT OP	B53
VAT OP only	B54

Relief (Regulation (EEC) No 918/83)Relief from import duties Relief from export duties

	Article No	Code
Personal property belonging to natural persons transferring their normal place of residence to the Community	2	C01
Goods imported on the occasion of a marriage (trousseaux and household effects)	11.1	C02
Goods imported on the occasion of a marriage (presents customarily given on the occasion of a marriage)	11.2	C03
Personal property acquired by inheritance	16	C04
Household effects for furnishing a secondary residence	20	C05
School outfits, scholastic materials and other scholastic household effects	25	C06
Consignments of negligible value	27	C07
Consignments sent from one private individual to another	29	C08
Capital goods and other equipment imported on the transfer of activities from a third country into the Community	32	C09
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity	38	C10
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I	50	C11
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II	51	C12
Educational, scientific and cultural materials; scientific instruments and apparatus (spare parts, components, accessories and tools)	53	C13
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community	59a	C14
Laboratory animals and biological or chemical substances intended for research	60	C15
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents	61	C16
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment	63a	C17
Reference substances for the quality control of medicinal products	63c	C18
Pharmaceutical products used at international sports events	64	C19
Goods for charitable or philanthropic organisations	65	C20
Articles in Annex III intended for the blind	70	C21
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use.	71, 1st indent	C22
Articles in Annex IV intended for the blind imported by certain institutions or organisations	71, 2nd indent	C23
Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use	72; 74	C24
Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations	72; 74	C25
Goods imported for the benefit of disaster victims	79	C26
Honorary decorations or awards	86	C27
Presents received in the context of international relations	87	C28
Goods to be used by monarchs or heads of state	90	C29
Samples of goods imported for trade promotion purposes	91	C30
Printed matter and advertising material imported for trade promotion purposes	92	C31
Products used or consumed at a trade fair or similar event	95	C32
Goods imported for examination, analysis or test purposes	100	C33
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights	107	C34
Tourist information literature	108	C35
Miscellaneous documents and articles	109	C36
Ancillary materials for the stowage and protection of goods during their transport	110	C37
Litter, fodder and feedingstuffs for animals during their transport	111	C38
Fuel and lubricants present in land motor vehicles	112	C39
Materials for cemeteries for, and memorials to, war victims	117	C40
Coffins, funerary urns and ornamental funerary articles	118	C41
Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country	120	C51
Fodder and feedingstuffs accompanying animals during their exportation	126	C52

Temporary import (The Code and this Regulation)

Procedure	Article of this Regulation	Code
Pallets	556	D01
Containers	557	D02
Means of transport	558	D03
Personal effects and goods for sports purposes imported by travellers	563	D04
Welfare material for seafarers	564	D05
Disaster relief material	565	D06
Medical, surgical and laboratory equipment	566	D07
Animals	567	D08
Goods intended for activities in keeping with the particularities of the frontier zone	567	D09
Sound, image or data carrying media	568	D10
Publicity material	568	D11
Professional equipment	569	D12
Pedagogic material and scientific equipment	570	D13
Packings, full	571	D14
Packings, empty	571	D15
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles	572	D16
Special tools and instruments	572	D17
Goods to be subjected to tests	573(a)	D18
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract	573(b)	D19
Goods used to carry out tests	573(c)	D20
Samples	574	D21
Replacement means of production	575	D22
Goods to be exhibited or used at a public event	576(1)	D23
Goods for approval (two months)	576(2)	D24
Works of art, collectors' items and antiques	576(3a)	D25
Goods imported with a view to their sale by auction	576(3b)	D26
Spare parts, accessories and equipment	577	D27
Goods imported in particular situations having no economic effect	578(b)	D28
Goods imported occasionally and for a period not exceeding three months	578(a)	D29

	Article of the Code	Code
Temporary importation with partial relief from duties	142	D51

Agricultural productsImport Export

Procedure	Code
Use of the unit values for the determination of the customs value for certain perishable goods (Articles 173 — 177)	E01
Standing import values (for example: Regulation (EC) No 3223/94)	E02
Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods).	E51
Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods).	E52
Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods).	E53
Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods).	E61
Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods)	E62
Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods)	E63
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.	E71

OtherImport Export

Procedure	Code
Relief from import duties for returned goods (Article 185 of the Code)	F01
Relief from import duties for returned goods (Special circumstances provided for in Article 844, 1: agriculture goods)	F02
Relief from import duties for returned goods (Special circumstances provided for in Article 846, 2: repair or restoration)	F03
Compensatory products which return to the Community after having been previously exported or re-exported (Article187 of the Code)	F04
Processing under customs control where the economic conditions are deemed to be fulfilled (Article 552, 1, first subparagraph)	F11
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state	F21
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state	F22
Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties	F31
Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties	F32
Goods which, after having been in a free zone subject to type-II controls, are placed under a warehousing procedure without suspension of excise duties	F33
Goods which, after having been subject to processing under customs control, are placed under a warehousing procedure without suspension of excise duties	F34
Release for free circulation of goods for events or for sale placed under temporary importation, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation	F41
Release for free circulation of compensating products when their own customs duties are to be applied (Article 122(a) of the Code)	F42
Release for free circulation of goods placed under an IP procedure, or release for free circulation of compensating products without compensatory interests (Article 519, paragraph 4)	F43
Exports for military use	F51
Victualling	F61
Victualling of goods eligible for refunds	F62
Entry in victualling warehouse (Articles 40-43 Regulation (EEC) No 800/99)	F63
Exit from victualling warehouse of goods intended for victualling	F64

2.Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature. Box 40:Summary declaration/Previous document This box is for alphanumeric (an..26) codes.Each code has three components, which are separated by dashes (-). The first component (a1) consists of three different letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..20) represents the particulars needed to recognise the document, either its identification number or another recognisable reference. 1.The first component (a1): the summary declaration, represented by "X", the initial declaration, represented by "Y" the previous document, represented by "Z", 2.The second component (an..3): Choose the abbreviation for the document from the "list of abbreviations for documents".This list includes the code "CLE", which stands for "date and reference of the entry of the goods in the records". (Article 76(1)(c) of the Code). The date is coded as follows: yyyymmdd. 3.The third component (an..20): The identification number or another recognisable reference of the document is inserted here.Examples: The previous document is a T1 transit document to which the office of destination has assigned the number "238544". The code will therefore be "Z-821-238544". ("Z" for previous document, "821" for the transit procedure and "238544" for the document's registration number (or the MRN for the NCTS operations)) A cargo manifest bearing the number "2222" is used as a summary declaration. The code will be "X-785-2222". ("X" for the summary declaration, "785" for the cargo manifest and "2222" for the manifest's identification number). Goods were entered in the records on 14 February 2002. The code will therefore be "Y-CLE-20020214-5" ("Y" to show there was an initial declaration, "CLE" for "entry in the records", "20020214" for the date of entry, "2002" being the year, "02" the month, "14" the day and "5" for the reference of the entry in the records).

List of abbreviations for documents

Container list	235
Loading list (delivery note)	270
Packing list	271
Proforma invoice	325
Commercial invoice	380
House waybill	703
Master bill of lading	704
Bill of lading	705
CIM consignment note (rail)	720
Road list SMGS	722
Road consignment note	730
Air waybill	740
Master air waybill	741
Despatch note (post parcels)	750
Multimodal/combined transport document	760
Cargo manifest	785
Bordereau	787
Community transit Declaration — Mixed consignments (T)	820
External Community transit Declaration (T1)	821
Internal Community transit Declaration (T2)	822
Control copy T5	823
TIR carnet	952
ATA carnet	955
Reference/date of entry of the goods in the records	CLE
Information sheet INF3	IF3
Information sheet INF8	IF8
Cargo manifest — simplified procedure	MNS
Internal Community transit Declaration — Article 340 c, 1)	T2F
T2M	T2M
Other	ZZZ

If the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdivision of box 1. (IM, EX, CO and EU) Box 43:Valuation method The provisions used to determine the customs value of imported goods are to be coded as follows:

Code	Relevant Article of the Code	Method
1	29(1)	Transaction value of the imported goods
2	30(2)(a)	Transaction value of identical goods
3	30(2)(b)	Transaction value of similar goods
4	30(2)(c)	Deductive value method
5	30(2)(d)	Computed value method
6	31	Value based on the data available ("fall-back" method)

Box 44:Additional information/Documents produced/Certificates and authorisations 1.Additional information A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Community law provides for the code to be used in place of the text. Example: In a simplified export procedure, copy 3 must contain the information "simplified export procedure". (Article 280(3). "Simplified exportation — 30100" should therefore be entered in box 44. Community law provides for certain additional information to be entered in boxes other than box 44. However, such additional information should be coded according to the same rules as the information to be specifically entered in box 44. Furthermore, where Community law fails to specify the box in which information is to be entered, that information is to be entered in box 44.All types of additional information are listed at the end of this Annex.Member States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Community additional information. 2.Documents produced, certificates and authorisations (a)Documents, certificates and Community or international authorisations produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations and their respective codes can be found in the Taric database. (b)National documents, certificates and authorisations produced in support of the declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature. Box 47:Calculation of taxes First column:Type of tax (a)The codes applicable are given below:

Customs duties on industrial products	A00
Customs duties on agricultural products	A10
Additional duties	A20
Definitive antidumping duties	A30
Provisional antidumping duties	A35
Definitive countervailing duties	A40
Provisional countervailing duties	A45
VAT	B00
Compensatory interest (VAT)	B10
Interest on arrears (VAT)	B20
Export taxes	C00
Export taxes on agricultural products	C10
Interest on arrears	D00
Compensatory interest (I.e. Inward processing)	D10
Duties collected on behalf of other countries	E00

(b)Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature. Last column:Method of payment The following codes may be used by the Member States: A:Payment in cash B:Payment by credit card C:Payment by cheque D:Other (e. g. direct debit to agent's cash account) E:Deferred or postponed payment F:Deferred payment — customs system G:Postponed payment — VAT system (Article 23 Sixth VAT Directive) H:Electronic credit transfer J:Payment through post office administration (postal consignments) or other public sector or government department K:Excise credit or rebate M:Security, including cash deposit P:From agent's cash account R:Guarantee S:Individual guarantee account T:From agent's guarantee account U:From agent's guarantee — standing authority V:From agent's guarantee — individual authority O:Guarantee lodged with Intervention Agency. Box 49:Identification of warehouse The code to be entered has the following three-part structure: the letter identifying the type of warehouse in accordance with the descriptions contained in Article 525 (a1). For warehouses other than those mentioned in Article 525, the following codes should be used: Yfor a non-customs warehouse Zfor a free zone or free warehouse the identification number allocated by the Member State when issuing the authorisation (an..14) the country code for the authorising Member State, as defined in box 2 (a2). Box 51:Intended offices of transit (and country) Use the codes entered in box 29. Box 52:Guarantee Guarantee codesThe codes applicable (n1) are given below:

Situation	Code	Other entries
For guarantee waiver (Articles 94(4) of the Code and 380(3) of this Regulation)	0	—guarantee waiver certificate number
For comprehensive guarantee	1	comprehensive guarantee certificate number office of guarantee
For individual guarantee by a guarantor	2	reference for the guarantee undertaking office of guarantee
For individual guarantee in cash	3
For individual guarantee in the form of vouchers	4	—individual guarantee voucher number
For guarantee waiver where secured amount does not exceed EUR 500 (Article 189(5) of the Code)	5
For guarantee not required (Article 95 of the Code)	6
For guarantee not required for certain public bodies	8
For individual guarantee of the type under point 3 of Annex 47a	9	reference to the guarantee undertaking office of guarantee

Entering countries under the heading "not valid for": Use the country codes entered in box 2. Box 53:Office of destination (and country) Use the codes entered in box 29. Additional information — code XXXXX

General category — Code 0xxxx

Legal basis	Subject	Additional information	Box	Code
Article 497 § 3	Application for authorisation on the declaration for a customs procedure with economic impact	"Simplified authorisation"	44	00100
Annex 37	Several exporters, consignees or previous documents	"Other"	2, 8 and 40	00200
Annex 37	Identity between declarant and consignor	"Consignor"	14	00300
Annex 37	Identity between declarant and exporter	"Exporter"	14	00400
Annex 37	Identity between declarant and consignee	"Consignee"	14	00500

On import: Code 1xxxx

Article	Subject	Additional information	Box	Code
2 paragraph 1 of Regulation No 1147/2002	Temporarily suspension of the autonomous duties	"Import with airworthiness certificate"	44	10100
549 Paragraph 1	Discharge of inward processing (suspension system)	IP/S goods	44	10200
549 Paragraph 2	Discharge of inward processing (suspension system) (specific commercial policy measures)	IP/S goods, Commercial policy	44	10300
550	Discharge of inward processing (drawback)	IP/D goods	44	10400
583	Temporary admission	"TA goods"	44	10500

On export: Code 3xxxx

Article	Subject	Additional information	Box	Code
280(3)	Incomplete export declaration	"Simplified exportation"	44	30100
286(4)	Local clearance procedure	"Simplified exportation" with the number of the authorisation and the name of the customs office of issue	44 of copy 3	30200
298	Export of agricultural goods subject to end-use	Article 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable	44	30300
793(3)	The desire to have copy 3 returned	"RET-EXP"	44	30400

ANNEX 38a ANNEX 38b Procedure referred to in Article 290c(1) For the purposes of Article 290c, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the following procedure: 1.a sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below:

Number of units of packed bananas(by type of packaging and origin)	Number of units of packed bananas to be inspected
— up to 400	5
— from 401 to 700	7
— from 701 to 1000	10
— from 1001 to 2000	13
— from 2001 to 4000	15
— from 4001 to 6000	18
— more than 6000	21

2.the net weight shall be determined as follows: (a)by weighing each unit of packed bananas to be inspected (gross weight); (b)by opening at least one unit of packed bananas, then calculating the weight of the packaging; (c)the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed; (d)the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas; 3.where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities; 4.the banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates. ANNEX 38c ANNEX 39 LIST OF PETROLEUM PRODUCTS FOR WHICH THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE APPLY

CN code	Description of goods
ex Chapter 27: Miscellaneous	Certain cases referred to in Additional Notes 4 (n) and (5)
2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents:
270710	— Benzole:
27071090	— — For other purposes
270720	— Toluole:
27072090	— — For other purposes
270730	— Xylole:
27073090	— — For other purposes
270750	— Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method:
	— — For other purposes:
27075091	— — — Solvent naphtha
27075099	— — — Other
	— Other:
270799	— — Other:
	— — — Other:
27079991	— — — — For the manufacture of products of heading No 2803
271000	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:
	— Light oils:
27100011	— — For undergoing a specific process
27100015	— — For undergoing chemical transformation by a process other than those specified in respect of subheading 27100011
	— Medium oils:
27100041	— — For undergoing a specific process
27100045	— — For undergoing chemical transformation by a process other than those specified in respect of subheading 27100041
	— Heavy oils:
	— — Gas oils:
27100061	— — — For undergoing a specific process
27100065	— — — For undergoing chemical transformation by a process other than those specified in respect of subheading 27100061
	— — Fuel oils:
27100071	— — — For undergoing a specific process
27100072	— — — For undergoing chemical transformation by a process other than those specified in respect of subheading 27100071
	— — Lubricating oils; other oils:
27100081	— — — For undergoing a specific process
27100083	— — — For undergoing chemical transformation by a process other than those specified in respect of subheading 27100081
27100085	— — — To be mixed in accordance with the terms of Additional Note 6 to this Chapter
2711	Petroleum gases and other gaseous hydrocarbons:
	— Liquefied
271112	— — Propane:
	— — — Propane of a purity not less than 99 %:
27111219	— — — — For other purposes
	— — — Other:
27111291	— — — — For undergoing a specific process
27111293	— — — For undergoing chemical transformation by a process other than those specified in respect of subheading 27111291
271113	— — Butanes:
27111310	— — — For undergoing a specific process
27111330	— — — For undergoing chemical transformation by a process other than those specified in respect of subheadindg 27111310
2712	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured:
271290	— Other:
	— — Other:
	— — — Crude:
27129031	— — — — For undergoing a specific process
27129033	— — — — For undergoing chemical transformation by a process other than those specified in respect of subheading 27129031
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:
271390	— Other residues of petroleum oils or of oils obtained from bituminous minerals:
27139010	— — For the manufacture of the products of heading No 2803
Chapter 29	Organic chemicals
2901	Acyclic hydrocarbons:
290110	— Saturated:
29011090	— — For other purposes
2902	Cyclic hydrocarbons:
290220	— Benzene:
29022090	— — For other purposes
290230	— Toluene:
29023090	— — For other purposes
290244	— — Mixed xylene isomers:
29024490	— — — For other purposes

ANNEX 40 LIST OF PRODUCTS INTENDED FOR AIRCRAFT, SHIPS AND DRILLING OR PRODUCTION PLATFORMS TO WHICH THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE APPLY PART I

This includes only articles imported and intended to be fitted in aircraft imported duty free or built within the Community.

Code Nos	Description of goods
	SECTION A
8407	Spark-ignition reciprocating or rotary internal combustion piston engines:
840710	— Aircraft engines:
84071090	— — Other
8409	Parts suitable for use solely or principally with the engines of heading No 8407 or 8408:
840910	— For aircraft engines:
84091090	— — Other
8411	Turbo-jets, turbo-propellers and other gas turbines:
	— Turbo-jets:
841111	— — Of a thrust not exceeding 25 kN:
84111190	— — — Other
841112	— — Of thrust exceeding 25 kN:
84111290	— — — Other
	— Turbo-propellers:
841121	— — Of a power not exceeding 1100 kW:
84112190	— — — Other
841122	— — Of a power exceeding 1100 kW:
84112290	— — — Other
	— Parts:
841191	— — Of turbo-jets or turbo-propellers:
84119190	— — — Other
8412	Other engines and motors
841210	— Reaction engines other than turbo-jets:
84121090	— — Other
841290	— Parts:
	— — Other:
84129030	— — — Of reaction engines other than turbo-jets
8803	Parts of goods of heading No 8801 or 8802:
880310	— Propellers and rotors and parts thereof:
88031090	— — Other
880320	— Under-carriages and parts thereof:
88032090	— — Other
880330	— Other parts of aeroplanes or helicopters:
88033090	— — Other
880390	— Other:
	— — Other:
88039099	— — — Other
	SECTION B
Miscellaneous	Goods referred to in Section II B of the "Preliminary Provisions" of the combined nomenclature other than civil aircraft and ground flight simulators
	SECTION C
Miscellaneous	Goods intended for use in the construction, maintenance and repair of aircraft, covered by autonomous Community tariff suspensions

PARTIE II

Code Nos	Description of goods
	SECTION A
Miscellaneous	Goods intended for incorporation in the ships, boats or other vessels falling within subheadings 89011010, 89012010, 89013010, 89019010, 89020011, 89020019, 89039110, 89039210, 89040010, 89040091, 89051010, 89059010, 89060010, 89060091 of the combined nomenclature of the purposes of their construction, repair, maintenance or conversion or for the purposes of fitting to or equipping such ships, boats or other vessels (Section II A of the Preliminary Provisions and subheadings 84081010 to 84081090 of the combined nomenclature).
	SECTION B
Miscellaneous	Goods referred to in Section II.A.2 of the "Preliminary Provisions" of the combined nomenclature

ANNEX 41 LIST OF GOODS TO WHICH, BY REFERENCE TO ARTICLES 291 TO 304 THE CONDITIONS FOR ADMISSION WITH FAVOURABLE TARIFF TREATMENT BY REASON OF THEIR END-USE DO NOT APPLY

OJ No L 148, 28. 6. 1968, p. 24.

CN code	Description of goods
01011100	Horses: pure-bred breeding animals
01021000	Live bovine animals: pure-bred breeding animals
ex01029010ex01029035ex01029037	Young male animals of the domestic species, intended for fattening, of a live weight of 300 kg or less
01031000	Live swine: pure-bred breedings animals
0104	Live sheep and goats:
01041010	— Sheep: pure-bred breeding animals
01042010	— Goats: pure-bred breeding animals
ex0201	"High-quality", meat imported within the limits of a global annual Community tariff quota
ex0202	"High-quality", meat imported within the limits of a global annual Community tariff quota
ex02022030ex02023010ex02023050ex02023090	Meat intended for processing subject to Article 14 of Council Regulation (EEC) No 805/68
04022911	Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %
ex04069013 to 90 99	Other cheese
04071011and04070019	Eggs for hatching of turkeys, geese or other poultry
17011110and17011210	Raw cane and beet sugar, for refining

ANNEX 42 ANNEX 42 A ANNEX 42 B ANNEX 43 ANNEX 44 NOTES(to be added to the booklet containing the T2M forms) I.General considerations 1.The purpose of a T2M form is to prove the Community status, upon entry into Community customs territory, of a catch made by a Community fishing vessel outside the territorial waters of a country or territory not forming part of Community customs territory and/or of goods obtained from such catches by processing carried out on board the Community fishing vessel which made the catch, another Community fishing vessel, or a Community factory ship. 2.The Community fishing vessel is a vessel which is registered and listed in a part of a Member State's territory forming part of Community customs territory, flies the flag of a Member State, makes the catch and may process it on board. The Community factory ship is a vessel, similarly registered or listed, which processes only transhipped catches. 3.This booklet contains 10 forms, each consisting of an original and a copy. The copies must not be separated from the booklet. 4.The booklet must be produced whenever the customs authorities so require. 5.It must be returned to the customs authorities by which it was issued when the vessel for which it was issued ceases to fulfil the conditions laid down, when all the forms contained in the booklet have been used or when the period of validity of the booklet expires. II.Authentication of T2M forms 6.The forms must be completed in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Amendments must be made by striking out the incorrect particulars and adding those required where appropriate. Any such amendments must be initialled by the person who signed the declaration containing them. 7.Boxes 1 to 3 of the form must be completed by the person indicated, in the language in which the form is printed. Boxes 4 to 12 of the form must be completed in one of the official Community languages. 8.The validity of the T2M forms contained in a booklet is guaranteed by the persence (SIC! presence), in box A of both originals and copies, of an endorsement by the authority responsible for registering the Community fishing vessel for which the booklet was issued. The booklet is valid for two years from the date shown on page 2 of its cover. III.Use of T2M forms 9.The master of the Community fishing vessel must complete boxes 4, 5 and/or boxes 6, 7, 8 and complete and sign the declaration in box 9, of the original and the copy of a T2M form whenever: a catch and/or the goods resulting from on-board processing of a catch are landed either in a port in Community customs territory, or in another part from which they will leave for that territory, the catch and/or goods are transhipped onto another Community fishing vessel, a Community factory ship — where the catch undergoes on-board processing — or any other vessel which transports the catch and/or goods without processing them, either directly to a port within Community customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case the master of the Community fishing vessel and the master of the vessel onto which the catch and/or goods are transhipped must complete and sign box 10 of the original and the copy. 10.Where appropriate, the master of the vessel onto which a Community fishing vessel's catch has been transhipped to undergo on-board processing must complete boxes 6, 7 and 8, and complete and sign the declaration in box 11 of the original whenever: goods resulting from on-board processing are landed either in a port in Community customs territory, or in a port not in Community customs territory from which they will leave for that territory, the goods are transhipped onto any other vessel which transports them without processing, either directly to a port in Community customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case, the master of the processing vessel and the master of the vessel onto which the goods are transhipped must complete and sign box 12 of the original. 11.Where catch or goods have gone to a country or territory not forming part of Community customs territory before being shipped to Community customs territory, box 13 of the form must be completed and signed by the customs authorities of the country or territory. If a part of the catch or goods does not go to Community customs territory, the name, kind, gross mass and treatment or use assigned to the consignments concerned must be entered in the "Remarks" box of the form. 12.Whenever catch and/or goods are transhipped for carriage to Community customs territory, they must be accompanied by the original of a T2M form. IV.Use of "Extracts" of T2M forms Where catch and/or goods have been transported to a country or territory not forming part of Community customs territory for later reconsignment to that territory in split consignments: 13.A number of original T2M forms equal to the number of split consignments must be taken from the booklet issued to the fishing vessel which made the catch and/or processed it into goods, and clearly marked with the word "Extract" and particulars of the T2M form for the initial consignment. This information must also be entered in the copies of the "Extracts" which must remain in the booklet. 14.For each split consignment: boxes 4, 5 and/or 6, 7, 8 of the T2M "Extract" form must be completed, stating the quantities of catch and/or goods consigned, box 13 of the original of the "Extract" form must be completed, endorsed and signed by the customs authorities of the country or territory concerned, the number and kind of packages, the gross mass, the treatment or use assigned to the consignment and the number and date of the "Extract" form must be entered in the "Remarks" box of the initial T2M form, the "Extract" form must accompany the consignment of catch and/or goods. 15.When all the catch and/or goods covered by the initial T2M form have been shipped to Community customs territory, box 13 of the form must be completed, endorsed and signed by the customs authorities of the country or territory concerned. This form must be sent to the office which issued the T2M booklet. If a part of the catch or goods does not go to Community customs territory, the name, kind and gross mass of the consignments concerned, and the treatment or use assigned, must be entered in the "Remarks" box on the form. V.Discharge of T2M forms 16.All original T2M forms (initial or "Extract") must be presented to the customs office where the catch or goods to which it refers have been brought into Community customs territory. However, where such catch or goods are brought into Community customs territory under a transit procedure and the corresponding operation began outside that territory, the T2M forms must be presented to the customs office of destination for that procedure. ANNEX 44a EXPLANATORY NOTE ON THE LOADING LIST TITLE I General 1.Definition The loading list means a document having the characteristics described in this Annex. 2.Loading list form 2.1.Only the front of the form may be used as a loading list. 2.2.The features of a loading list are: (a)the heading "Loading list"; (b)a 70 × 55 millimetre box divided into an upper part of 70 by 15 millimetres and a lower part of 70 by 40 millimetres; (c)columns with the following headings in the following order: serial number, marks, numbers, number and kind of packages, goods description, country of dispatch/export, gross mass in kilograms, reserved for the administration.Users may adjust the width of the columns to their needs. However, the column headed "reserved for the administration" must always be at least 30 millimetres wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c). 2.3.A horizontal line must be drawn immediately under the last entry and any spaces not used must be scored through to prevent later additions. TITLE II Particulars to be entered in the different headings 1.Box 1.1.Upper part Where a loading list accompanies a transit declaration, the principal must enter "T1", "T2" or "T2F" in the upper part of the box.Where a loading list accompanies a T2L document, the person concerned must enter "T2L" or "T2LF" in the upper part of the box. 1.2.Upper part The particulars listed in paragraph 4 of Title III below must be entered in this part of the box. 2.Columns 2.1.Serial number Every item shown on the loading list must be preceded by a serial number. 2.2.Marks, numbers, number and kind of packages, goods description The particulars required shall be given in accordance with Annexes 37 and 38. Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document) 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration. 2.3.Country of dispatch/export Enter the name of the Member State from which the goods are being consigned or exported.Do not use this column where a loading list accompanies a T2L document. 2.4.Gross mass (kg) Enter the details entered in box 35 of the SAD (see Annex 37). TITLE III Use of loading lists 1.A transit declaration may not have both a loading list and one or more continuation sheets attached to it. 2.Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authorisations) of the transit declaration form must be struck through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31 (Packages and goods description) of the transit declaration form used. 3.The loading list must be produced in the same number of copies as the form to which it relates. A single copy of the loading list is lodged with the office of departure where the transit declaration has been processed using data-processing systems and the particulars of the loading list are stored in the system at that office. Otherwise, at least three copies of the loading list are lodged. 4.When a transit declaration is registered the loading list must be given the same registration number as the form to which it relates. This number must be entered by using a stamp which includes the name of the office of departure, or by hand. If entered by hand, it must be endorsed by the official stamp of the office of departure. It is not obligatory for an official of the office of departure to sign the forms. 5.Where several loading lists are attached to one form used for the purpose of Community transit, the lists must bear a serial number allocated by the principal, and the number of loading lists attached must be entered in box 4 (Loading lists) of the said form. 6.The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading list is attached to a T2L or T2LF document. ANNEX 44b PROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSITThis Annex sets out the characteristics of forms other than the single administrative document used in Community transit. 1.Loading lists 1.1.The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned. 1.2.The format of the forms shall be 210 by 297 millimetres, with a maximum tolerance of 5 millimetres less and 8 millimetres more on the length. 2.Transit advice note 2.1.The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently strong to prevent easy tearing or creasing in normal use. The paper shall be white. 2.2.The format of the forms shall be 210 by 148 millimetres. 3.Receipt 3.1.The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently strong to prevent easy tearing or creasing in normal use. The paper shall be white. 3.2.The format of the forms shall be 148 by 105 millimetres. 4.Individual guarantee 4.1.The forms shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white. 4.2.The format of the forms shall be 148 by 105 millimetres. 4.3.The forms shall show the name and address of the printer, or a mark by which he may be identified, and a serial identification number. 5.Comprehensive guarantee and guarantee waiver certificates 5.1.The forms for comprehensive guarantee of guarantee waiver certificates, hereinafter referred to as "certificates", shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m2. Both sides shall have a printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The printing shall be: in green for guarantee certificates, in pale blue for guarantee waiver certificates. 5.2.The format of the forms shall be 210 by 148 millimetres. 5.3.The Member States shall be responsible for printing the forms or having them printed. Each certificate shall bear a serial identification number. 6.Provisions common to all of Title II 6.1.Forms must be completed using a typewriter or other mechanographical or similar process. Loading list, transit advice and receipt forms may also be completed legibly in manuscript, in which case they shall be completed in ink and in block letters. 6.2.Forms must be drawn up in one of the official languages of the member States which is acceptable to the customs authorities of the Member State of departure. This provision shall not apply to flat-rate guarantee vouchers. 6.3.The customs authorities of a Member State in which the forms must be produced may if necessary require a translation into the official language, or one of the official languages, of that Member State. 6.4.The language to be used for the comprehensive guarantee and guarantee waiver certificates shall be designated by the customs authorities of the Member State responsible for the office of guarantee. 6.5.No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and, where appropriate, adding those required. Any such amendments shall be initialled by the person making the amendment and expressly endorsed by the customs authorities. ANNNEX 44c GOODS INVOLVING GREATER RISK OF FRAUD

Where the provisions of Part II, Title II, Chapter 4, section 2, subsection 7 apply and the HS code is not enough to identify without ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.

HS code	Description of the goods	Minimum quantities	Sensitive goods code	Minimum rate of individual guarantee
1	2	3	4	5
ex010290	Other live animals, of the bovine domestic species	4000 kg	1	1500 EUR/t
020110020120020130	Meat of bovine animals, fresh or chilled	3000 kg		2700 EUR/t2900 EUR/t5200 EUR/t
020210020220020230	Meat of bovine animals, frozen	3000 kg		2700 EUR/t2900 EUR/t3900 EUR/t
040210040221040229040291040299	Milk and cream, concentrated or containing added sugar or other sweetening matter	2500 kg		1600 EUR/t1900 EUR/t2500 EUR/t1400 EUR/t1600 EUR/t
040510040590	Butter and other fats and oils derived from milk	3000 kg		2600 EUR/t2800 EUR/t
ex080300	Fresh bananas, excluding plantains	8000 kg	1	800 EUR/t
170111170112170191170199	Cane or beet sugar and chemically pure sucrose, in solid form	7000 kg		————
220710	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	3 hl		2500 EUR/hl pure alcohol
220820 220830 220840 220850 220860 220870ex220890	Spirits, liquors and other spirituous beverages	5 hl	1	2500 EUR/hl pure alcohol
240220	Cigarettes containing tobacco	35000 pieces		120 EUR/1000 pieces

ANNEX 45 ANNEX 45a TRANSIT ACCOMPANYING DOCUMENT Chapter I Specimen of transit accompanying document Chapter II Explanatory notes and particulars (data) for the Transit Accompanying Document A.Explanatory notes for completing the transit accompanying document The transit accompanying document shall be printed based on data derived from the transit declaration, where the case occurs amended by the principal and/or verified by the office of departure, and completed with: 1.MRN (movement reference number) The information is given alphanumerically with 18 digits on the following specimen:

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of transit movement (YY)	Numeric 2	97
2	Identifier of the country from which movement originates. (ISO alpha 2 country code)	Alphabetic 2	IT
3	Unique identifier for transit movement per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of national administrations but each transit transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN. The "MRN" shall also be printed in bar code mode using the standard "code 128", character set "B". 2.Box 3: first subdivision: serial number of the current printed sheet, second subdivision: total number of sheets printed (including list of items), shall not be used when only one item. 3.In the space to the right of box 8: Name and address of the customs office to which the return copy of the transit accompanying document has to be returned. 4.Box C: the name of the office of departure, reference number of the office of departure, acceptance date of the transit declaration, the name and the authorisation number of the authorised consignor (if any). 5.Box D: control results, the indication "Binding itinerary", where appropriate.The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this regulation. B.Explanatory notes for printing The following possibilities exist for the printing of the transit accompanying document: 1.the declared office of destination is linked to the computerised transit system: print only copy A (Accompanying Document); 2.the declared office of destination is not linked to the computerised transit system: print copy A (Accompanying Document), and print copy B (Return Copy). C.Explanatory notes for the return of the control results from the office of destination The following possibilities exist for the return of the control results from the office of destination: 1.the actual office of destination is the declared one and it is linked to the computerised transit system: the control results shall be sent to the office of departure by electronic means; 2.the actual office of destination is the declared one and it is not linked to the computerised transit system: the control results shall be sent to the office of departure using return copy B of the transit accompanying document (including list of items, if any); 3.the declared office of destination is linked to the computerised transit system but the actual office of destination is not linked to the computerised transit system (change of office of destination): the control results shall be sent to the office of departure using a photocopy of the transit accompanying document, copy A (including list of items, if any); 4.the declared office of destination is not linked to the computerised transit system but the actual office of destination is linked to the computerised transit system (change of office of destination): the control results shall be sent to the office of departure by electronic means. D.Explanatory notes for the use of loading lists When loading lists are used the transit accompanying document copies A and B shall be printed from the system. In this case the following data shall be inserted: 1.Indication of the total number of loading lists (box 4) instead of the total number of list of items (box 3). 2.The box "Description of goods" (box 31) shall only contain: if goods T1, T2 or T2F: "See loading lists" if goods T1, T2 and T2F: "Goods T1": "see loading lists No… to…" "Goods T2": "see loading lists No… to…" "Goods T2F": "see loading lists No… to…" 3.The box "Additional information" shall also be printed, 4.All other information specific to goods at items level shall appear on the corresponding loading lists that shall be attached to the transit accompanying document. ANNEX 45b LIST OF ITEMS Chapter I Specimen of the list of items Chapter II Explanatory notes and the particulars (data) for the List of Items When a movement consists of more than one item, then the sheet A of the list of items shall always be printed by the computer system and shall be attached to the copy A of the transit accompanying document.Where the transit accompanying document is printed in the two copies, A and B, then also the sheet B of the list of items shall be printed and attached to the copy B of the transit accompanying document.The boxes of the list of items are vertically expandable.Particulars have to be printed as follows: 1.In the identification box (upper left corner): (a)list of items; (b)sheet A/B; (c)serial number of the current sheet and the total number of the sheets (including the transit accompanying document). 2.OoDep — name of the office of departure. 3.Date — acceptance date of the transit declaration. 4.MRN — movement reference number as defined in Annex 45a. 5.The particulars of the different boxes at item level have to be printed as follows: (a)item No — serial number of the current item; (b)regime — if the status of the goods for the whole declaration is uniform, the box is not used; (c)if mixed consignment, the actual status, T1, T2 or T2F, is printed; (d)the remaining boxes are completed as described in Annex 37, if appropriate in coded form. ANNEX 45c EXPORT ACCOMPANYING DOCUMENT Chapter I Specimen of the export accompanying document Chapter II Explanatory notes and particulars (data) for the export accompanying document The export accompanying document shall be printed based on data derived from the export declaration, where the case occurs amended by the declarant/representative and/or verified by the office of export, and completed with: 1.MRN (movement reference number) The information is given alphanumerically with 18 digits on the following specimen:

	Content	Field type	Examples
1	Last two digits of year of formal acceptance of the export declaration (YY)	Numeric 2	06
2	Identifier of the country of export (alpha 2 code as provided for Box 2 of the single administrative document in Annex 38)	Alphabetic 2	PL
3	Unique identifier for export operation per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.Field 3 has to be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.The "MRN" shall also be printed in bar code mode using the standard "code 128", character set "B". 2.Customs office Reference number of the office of export. The export accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this regulation. ANNEX 45d EXPORT LIST OF ITEMS Chapter I Specimen of the export list of items Chapter II Explanatory notes and the particulars (data) for the list of items When an export consists of more than one item, then the list of items shall always be printed by the computer system and shall be attached to the export accompanying document.The boxes of the list of items are vertically expandable.Particulars have to be printed as follows: 1.MRN — movement reference number as defined in Annex 45c. 2.The particulars of the different boxes at item level have to be printed as follows: (a)Item No — serial number of the current item; (b)The remaining boxes are completed in accordance with the requirements in the explanatory notes in Annex 37, if appropriate in coded form. ANNEX 46 ANNEX 46a CHARACTERISTICS OF SEALSThe seals referred to in Article 357 shall have at least the following characteristics and comply with the following technical specifications: (a)Essential characteristics: Seals must: 1.remain secure in normal use; 2.be easily checkable and recognisable; 3.be so manufactured that any breakage or removal leaves traces visible to the naked eye; 4.be designed for single use or, if intended for multiple use, be so designed that they can be given a clear, individual identification mark each time they are re-used. 5.bear identification marks. (b)Technical specifications: 1.the form and dimensions of seals may vary with the sealing method used but the dimensions must be such as to ensure that identification marks are easy to read; 2.the identification marks of seals must be impossible to falsify and difficult to reproduce; 3.the material used must be resistant to accidental breakage and such as to prevent undetectable falsification or reuse. ANNEX 46b CRITERIA REFERRED TO IN ARTICLES 380 AND 381

Criterion	Observations
1. Sufficient experience	Proof of sufficient experience is provided by the correct use of the Community transit procedure, in the capacity of principal, over one of the following periods, prior to requesting a reduction: one year, for the application of Article 380(2)(a) and Article 381(1), two years for the application of Article 380(2)(b) and Article 381(2)(a), three years for the application of Article 380(3) and Article 381(2)(b).These periods shall be reduced by one year for applicants who use data-processing methods for lodging transit declarations.
2. High level of cooperation with the customs authorities	A principal achieves a high level of cooperation with the customs authorities by incorporating in the management of his operations specific measures which thereby make it easier for the authorities to carry out checks and protect the interests involved.Providing they satisfy the customs authorities, such measures may relate to, inter alia: particular methods of completing transit declarations (in particular the use of data processing methods), or the content of such declarations, with the principal providing additional information, even where this is not mandatory, or methods of completing the formalities for placing goods under the procedure (for example the principal always presenting his declarations at the same customs office).
3. Being in command of transport operations	The principal demonstrates that he is in command of transport operations, inter alia: (a)by carrying out the transport operation himself and applying high standards of security, or (b)using a carrier with whom he has had long-standing contractual relations and who provides a service which meets high standards of security, or (c)using an intermediary contractually bound to a carrier who provides a service which meets high standards of security.
4. Sufficient financial resources to cover obligations	The principal demonstrates that he has the financial resources to cover his obligations by providing the customs authorities with evidence to show that he has the means to pay the customs debt likely to be incurred in connection with the goods concerned.

ANNEX 47 ANNEX 47a APPLICATION OF ARTICLE 94(6) AND (7) OF THE CODE Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee 1.Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited temporarily 1.1.Temporary prohibition of the use of the comprehensive guarantee for a reduced amount The "special circumstances" referred to in Article 94(6) of the Code mean a situation in which it has been established, in a significant number of cases involving more than one principal and putting at risk the smooth functioning of the procedure that, in spite of the application of Article 384 and Article 9 of the Code, the comprehensive guarantee for a reduced amount referred to in Article 94(4) of the Code is no longer sufficient to ensure payment, within the prescribed time limit, of the customs debt arising when any of the goods listed in Annex 44c are removed from the Community transit procedure. 1.2.Temporary prohibition of the use of a comprehensive guarantee The "large-scale fraud" referred to in Article 94(7) means a situation where it is established that, in spite of the application of Article 384, Article 9 of the Code and, where appropriate, Article 94(6) of the Code, the comprehensive guarantee referred to in Article 94(2)(b) of the Code is no longer sufficient to ensure payment, within the time limit prescribed, of the customs debt arising when any of the goods listed in Annex 44c are removed from the Community transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities. 2.Effect of the decision 2.1.The effect of the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee shall be limited to a period of 12 months unless the Commission decides to extend the period or repeal the decision in accordance with the committee procedure. 2.2.The following measures shall apply to transit operations involving goods which are subject to decisions prohibiting use of the comprehensive guarantee: one of the following endorsements, measuring at least 100 × 10 mm and printed in red, shall be affixed diagonally to all copies of the transit declaration: GARANTÍA GLOBAL PROHIBIDA FORBUD MOD SAMLET KAUTION GESAMTBÜRGSCHAFT UNTERSAGT ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ COMPREHENSIVE GUARANTEE PROHIBITED GARANTIE GLOBALE INTERDITE GARANZIA GLOBALE VIETATA DOORLOPENDE ZEKERHEID VERBODEN GARANTIA GLOBAL PROIBIDA YLEISVAKUUDEN KÄYTTÖ KIELLETTY SAMLAD SÄKERHET FÖRBJUDEN ZÁKAZ GLOBÁLNÍ ZÁRUKY ÜLDTAGATISE KASUTAMINE KEELATUD VISPĀRĒJS GALVOJUMS AIZLIEGTS NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA ÖSSZKEZESSÉG TILALMA MHUX PERMESSA GARANZIJA KOMPRENSIVA ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ PREPOVEDANO SKUPNO ZAVAROVANJE ZÁKAZ CELKOVEJ ZÁRUKY ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ GARANȚIA GLOBALĂ INTERZISĂ by way of derogation from Article 363, the office of destination shall return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 406, he shall transmit the copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the consignment. 3.Measures to alleviate the financial consequences of the prohibition on using the comprehensive guarantee When the use of the comprehensive guarantee has been prohibited temporarily for Annex 44c goods, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply: the individual guarantee shall be put up in the form of a specific guarantee document which includes a reference to this Annex and covers only the goods referred to in the decision, except where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, this individual guarantee may be used only at the office of departure identified in the guarantee document, it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the amount of the individual guarantee, each time the procedure is discharged for a Community transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be reused to cover another operation up to the maximum amount of the guarantee. 4.Derogation from the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee 4.1.Principals may be authorised to use a comprehensive guarantee for a reduced amount or a comprehensive guarantee to place under the Community transit procedure goods to which the decision temporarily prohibiting such use applies if they can show that no customs debt has arisen in respect of the goods in question in the course of Community transit operations which they have undertaken in the two years preceding the decision or, where customs debts have arisen during that period, if they can show that these were fully paid up by the debtor or debtors or the guarantor within the time limit prescribed. To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the principal must also meet the conditions set out in Article 381(2)(b). 4.2.Articles 374 to 378 shall apply mutatis mutandis to applications and authorisations for the derogations referred to in point 4.1. 4.3.When the customs authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee certificate with one of the following phrases: UTILIZACIÓN NO LIMITADA UBEGRÆNSET ANVENDELSE UNBESCHRÄNKTE VERWENDUNG ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ UNRESTRICTED USE UTILISATION NON LIMITEE UTILIZZAZIONE NON LIMITATA GEBRUIK ONBEPERKT UTILIZAÇÃO ILIMITADA KÄYTTÖÄ EI RAJOITETTU OBEGRÄNSAD ANVÄNDNING NEOMEZENÉ POUŽITÍ PIIRAMATU KASUTAMINE NEIEROBEŽOTS IZMANTOJUMS NEAPRIBOTAS NAUDOJIMAS KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT UŻU MHUX RISTRETT NIEOGRANICZONE KORZYSTANIE NEOMEJENA UPORABA NEOBMEDZENÉ POUŽITIE ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ UTILIZARE NELIMITATANERESTRICȚIONATĂ ANNEX 48 ANNEX 49 COMMON / COMMUNITY TRANSIT PROCEDURE ANNEX 50 COMMON / COMMUNITY TRANSIT PROCEDURE ANNEX 51 ANNEX 51a ANNEX 51b EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES 1.Particulars to be entered on the front of a certificate Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the comprehensive guarantee certificate or boxes 1 to 7 of the guarantee waiver certificate. 1.1.Currency code Member States shall enter in box 6 of the comprehensive guarantee certificate and box 5 of the guarantee waiver certificate the ISO ALPHA 3 (ISO 4217) code of the currency used. 1.2.Endorsements 1.2.1.Where a comprehensive guarantee may not be used because the goods are listed in Annex 44C, one of the following must be entered in box 8 of the certificate: Validez limitada Begrænset gyldighed Beschränkte Geltung Περιορισμένη ισχύς Limited validity Validité limitée Validità limitata Beperkte geldigheid Validade limitada Voimassa rajoitetusti Begränsad giltighet Omezená platnost Piiratud kehtivus Ierobežots derīgums Galiojimas apribotas Korlátozott érvényű Validita'limitata Ograniczona ważność Omejena veljavnost Obmedzená platnosť Ограничена валидност Validitate limitată 1.2.2.Where a principal has undertaken to lodge all his transit declarations at a specific office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the guarantee waiver certificate, as appropriate. 1.3.Endorsement of certificates in the event of their validity being extended Where the period of validity of a certificate is extended, the office of guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate. 2.Particulars to be entered on the back of a certificate. Persons authorised to sign transit declarations 2.1.When a certificate is issued, or at any time during its period of validity, the principal must enter on the back the names of the persons he authorises to sign transit declarations. Each of these entries must comprise the surname and first name of the authorised person and a specimen of his signature and each must be countersigned by the principal. The principal has the option of striking through any boxes he does not wish to use. 2.2.The principal may revoke such authorisations at any time. 2.3.Any person whose name has been entered on the back of a certificate of this kind which is presented at an office of departure is the authorised representative of the principal. 3.Use of such certificates where use of a comprehensive guarantee is prohibited For procedure, see point 4 of Annex 47A. ANNEX 52 LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE

LIST OF GOODS PRESENTING INCREASED RISKS TO WHICH THE GUARANTEE WAIVER DOES NOT APPLY

HS code	Description	Quantity corresponding to the standard amount of ECU 7000
1	2	3
01.02	Live bovine animals	4000 kg
02.02	Meat of bovine animals, frozen	3000 kg
04.02	Milk and cream, concentrated or containing added sugar or other sweetening matter	5000 kg
ex04.05	Butter and other fats and oils derived from milk	3000 kg
08.03	Bananas, including plantains, fresh or dried	8000 kg
17.01	Cane or beet sugar and chemically pure sucrose, in solid form	7000 kg
2207.10	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	3 hl
ex22.08	Spirits, liqueurs and other spirituous beverages	5 hl
2402.20	Cigarettes	35000 items'

ANNEX 53null ANNEX 54 ANNEX 55 ANNEX 56null ANNEX 57 ANNEX 58 ANNEX 59 MODEL OF THE INFORMATION MEMO REFERRED TO IN ARTICLE 459 Letter heading of the coordination office initiating the disputeAddressee: coordinating office covering the offices of temporary importation, or other coordinating office SUBJECT: ATA CARNET — SUBMISSION OF CLAIM Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul ConventionArticle 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990. was sent on …Enter date of dispatch. to our guaranteeing association in respect of: 1.ATA carnet No: 2.Issued by the Chamber of Commerce of: City: Country: 3.On behalf of: Holder: Address: 4.Expiry date of carnet: 5.Date set for re-exportationDetails to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.: 6.Number of transit/import voucherDelete whichever is not applicable.: 7.Date of endorsement of voucher: Signature and stamp of the issuing coordinating office. ANNEX 60 PROVISIONS GOVERNING THE INFORMATION TO BE ENTERED ON THE TAXATION FORM I.General The taxation form shall bear the following letters, indicating the Member State issuing the form:

BE	= Belgium
DK	= Denmark
DE	= Germany
EL	= Greece
ES	= Spain
FR	= France
IE	= Ireland
IT	= Italy
LU	= Luxembourg
NL	= Netherlands
AT	= Austria
PT	= Portugal
FI	= Finland
SE	= Sweden
UK	= United Kingdom
CZ	= the Czech Republic
EE	= Estonia
CY	= Cyprus
LV	= Latvia
LT	= Lithuania
HU	= Hungary
MT	= Malta
PL	= Poland
SI	= Slovenia
SK	= Slovakia
BG	= Bulgaria
RO	= Romania

The taxation form must include the following information under the appropriate headings. It must be completed legibly be (SIC! by) the coordinating office referred to in Article 458 (1) of this Regulation.Headings 1, 2, 3, 4, 5, 6, 7, 8, 11, 13 and 14: Enter the same information as appears on the transit voucher or the import voucher at the bottom of the voucher, at the bottom of the space reserved for customs and in boxes A, G (a), overleaf column 6, G (c), H (b), overleaf column 1, overleaf column 2, overleaf column 3 and overleaf column 4 respectively. If the coordinating office is not in possession of a voucher the information is entered according to the coordinating office's information. Where more than one kind of goods have to be entered on the form they are to be included on taxation form A, the headings on which are to be completed in accordance with these instructions.Heading 9: State the name of the customs office which completed box H (a) to (e) of the transit voucher, or box H of the import voucher, as the case may be. Failing this, the customs office of entry is entered according to the coordinating office's knowlege (SIC! knowledge) of it.Heading 10: State the name of the customs office which appears in box H (e) of the transit voucher or which completed box H of the import voucher, as the case may be. Failing this, the customs office of temporary admission is entered, according to the coordinating office's knowledge of it.Heading 15: State the amount, in the currency laid down by the Member State in which the claim was made, of the value for customs.Heading 16: State on the taxation form the amounts of duty and other taxes claimed. The amounts are shown in such a way as to make clear customs duties and taxes (using the Community codes provided for the purpose), the surcharge referred to in Article 6 of the ATA Convention/Article 8 of Annex A to the Istanbul Convention, expressed in both figures and words. The amounts have to be paid in the currency of the Member State issuing the form, the code for which is entered at the top of the second column: BEFBelgian francs DEMGerman marks ESPSpanish pesetas IEPIrish pounds LUFLuxembourg francs PTEPortugueuse (SIC! Portuguese) escudos DKKDanish kroner GRDGreek drachmas FRFFrench francs ITLItalian lire NLGDutch guilders GBPPounds sterling ATSAustrian schillings FIMFinnish markkas SEKSwedish kronor CZKCzech koruna EEKEstonian kroon CYPCyprus pound LVLLatvian lats LTLLithuanian litas HUFHungarian forint MTLMaltese lira PLNPolish złoty SITSlovenian tolar SKKSlovak koruna BGNBulgarian Lev RONNew Romanian LeiLeu Heading 17: State the name of the coordinating office and the date of completion of the form; place the stamp of the office and the signature of the authorized official in the appropriate places. II.Remarks on form A A.Form A is to be used only where several articles are being taxed. It must be submitted in conjunction with a principal form. Total duties etc. from the principal form and form A are entered under the heading "Summary". B.The general remarks under I also apply to form A. ANNEX 61 MODEL OF DISCHARGE Letter heading of the coordinating office of the second Member State submitting the claimAddressee: coordinating office of the first Member State submitting the original claim. SUBJECT: ATA CARNET — DISCHARGE Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul ConventionArticle 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990. was sent on …Enter date of dispatch. to our guaranteeing association in respect of: 1.ATA carnet No: 2.Issued by the Chamber of Commerce of: City: Country: 3.On behalf of: Holder: Address: 4.Expiry date of the carnet: 5.Date set for re-exportationDetails to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.: 6.Number of transit/import voucherDelete whichever is not applicable.: 7.Date of endorsement of voucher: The present note discharges your responsibility in this file.Signature and stamp of issuing coordinating office. ANNEX 62 SPECIAL STAMP 1.Member State's coat of arms or other sign or letters characterizing the Member State 2.Customs officeWhere this stamp is used in the framework of Article 912g of this Regulation, it concerns the office of depature. 3.Number of document 4.Date 5.Authorized consignorWhere this stamp is used in the framework of Article 286 of this Regulation, it concerns the authorized exporter. 6.Authorization ANNEX 63 ANNEX 64 ANNEX 65 ANNEX 66 INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5 A.General remarks 1.The T5 control copy is a document drawn up on a T5 form accompanied, where appropriate, either by one or more T5bis forms or by one or more T5 loading lists. 2.The T5 control copy is intended to supply proof that the goods in respect of which it was issued have either been used in the way, or have reached the destination provided for by the specific Community provisions governing their use, it being the responsibility of the competent office of destination to be satisfied either directly or through persons acting on its behalf as to the use and/or destination of the goods concerned. In some cases, the T5 control copy is also used to inform the competent authorities of destination that the goods which it covers are subject to special measures. The procedure thus instituted is a framework procedure, to be put into effect only if specific Community legislation expressly so provides. It can apply even where the goods are not moving under a customs procedure. 3.The T5 control copy must be drawn up in one original and at least one copy, each of which must bear an original signature. When goods are transported under a customs procedure, the original and the copy or copies of the T5 control copy must be submitted together to the customs office of departure or consignment, which retains one copy while the original accompanies the goods and must be presented with them at the customs office of destination.Where the goods are not placed under a customs procedure, the T5 control copy shall be issued by the office of consignment, which shall keep a copy. The words "Goods not covered by a customs procedure" shall be entered in box 109 of the T5 form. The original of the T5 control copy must be presented together with the goods to the competent office of destination. 4.If T5bis forms are used, the T5 form and the T5bis forms must be completed. If T5 loading lists are used, the T5 form must be completed but boxes 31, 32, 33, 35, 38, 100, 103 and 105 must be struck through and the information concerned must be entered only on the T5 loading list or lists. 5.A T5 form may not be accompanied both by T5bis and by T5 loading lists. 6.The forms must be printed on pale blue paper, dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease. The forms must measure 210 × 297 mm for T5 forms and T5bis and 297 × 420 mm for T5 loading lists, a tolerance in the length of between -5 and +8 mm being allowed.The address for return and the important note on the front of the form may be printed in red.The competent authorities of the Member States may require that control copy T5 forms show the name and address of the printer, or a symbol enabling the printer to be identified. 7.The T5 control copy shall be made out in an official language of the Community which is acceptable to the competent authorities of the Member State of departure. The competent authorities of another Member State in which such a document is presented may, as necessary, require a translation into the official language, or one of the official languages, of that Member State. 8.T5 forms and any T5bis forms or T5 loading lists must be completed in typescript or by a mechanographical or similar process. They may also be filled in legibly by hand, in ink and in block letters. To make it easier to complete T5 forms in typescript, they should be inserted in such a way that the first letter to be entered in box 2 is located in the small positioning box in the top left hand corner. Forms must contain no erasures or overwriting. Alterations must be made by crossing out incorrect particulars and adding those required. Any such amendments must be initialled by the person making the amendment and authenticated by the competent authorities, who may require a new form to be lodged.In addition, forms may be completed using an automatic reproduction process instead of any of the processes mentioned above. They may also be produced and completed by that means provided that the rules relating to the specimens, paper, size of forms, language to be used, legibility, prohibition of erasures and overwriting and alterations are strictly observed. B.Provisions relating to T5 forms Only boxes marked with a serial number need be completed, as appropriate. The other boxes, marked with a capital letter, are for official use only except in cases provided for in specific regulations or in the provisions relating to authorised consignors. BOX 2CONSIGNOR/EXPORTEREnter the full name and address of the person or company concerned. Instructions regarding the identification number can be added by the Member States (identification number allocated to the person concerned by the competent authorities for tax, statistical or other purposes). BOX 3FORMSEnter the number of the form in relation to the total number of T5 and T5bis forms used. For example, if there is one T5 form and two T5bis forms, indicate in the T5 form "1/3", on the first T5bis form "2/3" and on the second T5 form "3/3".Where the consignment consists of only one item, i.e. only one "Description of goods" box, has to be completed, do not enter anything in box 3, but enter the figure 1 in box 5. BOX 4LOADING LISTSEnter in figures the total number of T5 loading lists attached, if any. BOX 5ITEMSEnter in figures the total number of items declared by the person concerned on the T5 forms and on all T5bis forms or T5 loading lists used. The number of items must be 1 if there is only the T5 form or correspond on the total number of goods indicated in box 31 of the T5bis forms or in the T5 loading lists. BOX 6TOTAL PACKAGESEnter the total number of packages making up the consignment in question. BOX 7REFERENCE NUMBEROptional item for users to indicate any reference number allocated by the person concerned to the consignment in question. BOX 8CONSIGNEEEnter the full name and address of the person(s) or company(ies) concerned to whom the goods are to be delivered. BOX 14DECLARANT/REPRESENTATIVEEnter the full name and address of the person or company concerned in accordance with the provisions in force. If the declarant and the consignor/exporter are the same person, enter "consignor/exporter". Instructions regarding the identification number can be added by the Member States (identification number allocated to the person concerned by the competent authorities for tax, statistical or other purposes). BOX 15COUNTRY OF DISPATCH/EXPORTEnter the name of the country from which the goods are dispatched/exported. BOX 17COUNTRY OF DESTINATIONEnter name of the country concerned. BOX 18IDENTITY AND NATIONALITY OF MEANS OF TRANSPORT AT DEPARTUREEnter the identity, e.g. registration number(s) or name of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are or were directly loaded when the consignment formalities were completed, followed (except in the case of rail transport) by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport), using the appropriate Community codes. BOX 19CONTAINER (Ctr)Using the appropriate Community codes ("0" — Goods not transported in containers or "1" — Goods transported in containers), indicate the situation at departure. BOX 31PACKAGES AND DESCRIPTION OF GOODS — MARKS AND NUMBERS — CONTAINER No(s) — NUMBER AND KINDEnter the marks, numbers, number and kind of packages or, in the case of unpackaged goods, the number of goods covered by the declaration, or the work "bulk", as appropriate, together with the particulars necessary to identify the goods. The description of the goods means the normal trade description expressed in sufficiently precise terms to allow their identification and classification.Where the Community rules applicable to the goods concerned provide for particular procedures in this respect, the description of the goods must conform to those rules.All additional information required by the said rules must also be entered in this box. The description of agricultural products must be in accordance with the Community provisions in force in the agricultural sector.If containers are used, the identifying marks of the container must also be entered in this box. The unused space in this box must be crossed through. BOX 32ITEM NUMBEREnter the number of the item in question in relation to the total number of articles declared in the T5 and T5bis forms used, as described in the note to box 5.Where the consignment consists of only one item (a single T5 form), do not complete this box but enter the figure 1 in box 5. BOX 33COMMODITY CODEEnter the code number corresponding to the item in question, using that of the nomenclature for export refunds where appropriate. BOX 35GROSS MASSEnter the gross mass of the goods described in the corresponding box 31, expressed in kilograms. The gross mass is the aggregate mass of the goods with all their packagings, excluding containers and other transport equipment. BOX 38NET MASSWhere Community rules so require, enter the net mass of the goods described in the corresponding box 31, expressed in kilograms. The net mass is the mass of the goods themselves without any packaging. BOX 40PREVIOUS DOCUMENTBox for optional use by the Member States (reference numbers of documents relating to the administrative procedure preceding dispatch/export). BOX 41SUPPLEMENTARY UNITSFor use as necessary in accordance with the goods nomenclature (enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature). BOX 100FOR NATIONAL USETo be completed in accordance with the rules of the Member State of dispatch/export. BOX 103NET QUANTITY (kg, litres or other units) IN WORDSTo be completed in accordance with Community rules. BOX 104USE AND/OR DESTINATIONIndicate the use and/or destination intended or prescribed for the goods by placing an X in the appropriate box or, failing that, place an X in the box marked "Other" and specify the use and/or destination.Where Community rules fix a time limit by which the goods must be assigned to a use and/or destination, complete the phrase "time limit of … days for completion" by inserting the number of days. BOX 105LICENCESTo be completed in accordance with Community rules.Enter the type, serial number, date of issue and issuing authority. BOX 106FURTHER PARTICULARSTo be completed in accordance with Community rules and the rules on the application of Article 912(b)(9). BOX 107LEGISLATION APPLICABLEEnter the number of any Community regulation, directive or decision concerning the measure providing for or prescribing control of the use and/or destination of the goods. BOX 108ATTACHED DOCUMENTSList the accompanying documents attached to the control copy T5, which are to accompany it to its destination. BOX 109ADMINISTRATIVE OR CUSTOMS DOCUMENTEnter the type, number and date of registration of the document relating to the procedure used for the transport of the goods, and the issuing office or, where appropriate, the words "Goods not covered by a customs procedure". BOX 110PLACE AND DATE; SIGNATURE AND NAME OF DECLARANT/REPRESENTATIVESubject to any specific provisions adopted with regard to the use of computerised systems, the original of the hand-written signature of the person concerned must appear both on the original and on the copy or copies of the T5 form. Where the person concerned is a legal person, the signatory must add his full name and capacity after his signature. C.Provisions relating to use of T5bis forms See notes in Section B.Subject to any special provisions adopted on the use of automatic data-processing techniques, the original and copy or copies of the T5bis form must bear the original signature of the person who signed the corresponding T5 form.Boxes headed "Packages and descriptions of goods" which have not been used must be struck through to prevent subsequent entries. D.Provisions relating to the use of T5 loading lists forms Every column in the loading lists, except that reserved for official use, must be completed. Only the front of the T5 loading list form may be used.The registration number of the T5 control copy must be shown in the box for registration particulars of the T5 loading list.The goods shown on the T5 loading list must be serially numbered in the column headed "item number" (see item number, box 32) in such a way that the last of these is the total given in box 5 of the T5 form.The particulars normally entered in boxes 31, 33, 35, 38, 100, 103 and 105 of the form T5 must be entered on the T5 loading list.Particulars relating to boxes 100 (national use) and 105 (licences) must be entered in the column for the description of the goods, immediately after the information concerning the goods to which those particulars refer.A horizontal line must be drawn after the last entry and the spaces not used must be crossed through to prevent later additions being made.The total number of packages containing the goods listed and the total gross and net mass of those goods must be shown at the foot of the appropriate columns.Subject to any specific provisions adopted with regard to the use of computerised systems, the original signature of the signatory of the corresponding T5 form must appear both on the original and on the copy or copies of the T5 loading list. ANNEX 67 APPLICATION AND AUTHORISATION FORMS(Articles 292, 293, 497 and 505) GENERAL REMARKS 1.The layout of the models is not binding; e.g. instead of boxes the Member States may provide for forms with a line structure or if required the space of the boxes may be extended. However the order numbers and the appropriate text are obligatory. 2.The Member States may provide for boxes or lines for national purposes. These boxes or lines shall be indicated by an order number plus a capital letter (e.g. 5A). 3.In principle boxes with a bold order number must be completed. The explanatory note refers to exceptions. The customs administrations may provide for the completion of box 5 as mandatory only where a single authorisation is applied for. 4.The Appendix of the notes shall contain the IPR economic-condition-codes according to Annex 70. ANNEX 68 TRANSFER OF GOODS OR PRODUCTS COVERED BY THE ARRANGEMENTS FROM ONE HOLDER TO ANOTHER(Article 513) A.Normal procedure (three SAD copies) 1.Where goods or products are transferred from one holder to another without discharge of the arrangements, a form corresponding to the model drawn up in accordance with Articles 205 to 215 shall be completed on copies 1, 4 and an additional identical copy to copy 1. 2.Before a transfer takes place, the supervising office dealing with the first holder shall be notified of the proposed transfer, in a manner which that office shall determine, in order to enable the performance of any checks considered necessary. 3.Additional copy 1 shall be retained by the first holder (the sender of the goods or products), and copy 1 forwarded to his supervising office. 4.Copy 4 shall accompany the goods or products and be retained by the second holder. 5.The supervising office of the first holder shall forward copy 1 to the supervising office of the second holder. 6.The second holder shall issue the first holder a receipt for the transferred goods or products specifying the date of their entry into the records (acceptance of the written customs declaration in the case of temporary importation) which the latter shall retain. B.Simplified procedures: I.Using two SAD copies: 1.Where goods or products are transferred from one holder to another without discharge of the arrangements only copies 1 and 4 of the document referred to in paragraph 1 of Part A shall be completed. 2.Before the goods or products are transferred, the supervising offices shall be informed of the intended transfer in the manner which they shall stipulate, to enable them to carry out any controls they consider necessary. 3.The first holder (the sender of the goods or products) shall retain copy 1. 4.Copy 4 may accompany the goods or products and be retained by the second holder. 5.Paragraph 6 of Part A shall apply. II.Using other methods instead of the SAD where the necessary information is provided: data processing, commercial or administrative documents, or any other document. ANNEX 69 STANDARD RATES OF YIELD(Article 517(3)) General remark: The standard rates of yield shall apply only to import goods of sound, genuine and merchantable quality which conform to any standard quality laid down in Community legislation and on condition that the compensating products are not obtained by special processing methods in order to meet specific quality requirements. The standard rate of yield shall be calculated on the basis of the corresponding conversion coefficient set out in Annex E to Commission Regulation (EC) No 1520/2000 (OJ L 177, 15.7.2000, p. 1). The subheadings in this column correspond to those in the Combined Nomenclature. When further subdivision has been necessary this is shown in parentheses ( ). These subdivisions correspond to those used in the regulations fixing export refunds. Losses are calculated by subtracting from 100 the sum of the quantities shown in this column. Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ L 149, 29.6.1968, p. 46). Cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of 0,25 mm of less than 10 % by weight. The standard rate of yield to be applied is based on the number of eggs used per kg of pasta produced, using the following formula: Numerical order 25: Numerical order 26: Numerical order 27: Numerical order 28: X represents the number of eggs in shell (or the 50th of their weight expressed in grams of their equivalent in other egg products) used per kg of pasta produced, the result being given to two decimal points. Pearled grains are grains corresponding to the definition given in the Annex to Regulation (EEC) No 821/68. This concerns maize groats and meal: of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres. For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43,81 kilograms of D-glucitol anhydrate per 100 kilograms of maize. For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93 kilograms of D-glucitol anhydrate per 100 kilograms of maize. For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol anhydrate per 100 kilograms of maize. For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100 kilograms of maize. For the application of the alternatives (a) to (f), the real results from the operations have to be taken into account. For the purposes of completing the arrangements, the quantity of broken rice obtained shall correspond to the quantity of broken rice as determined at the time of importation for processing of rice under CN codes 10063061 to 10063098. In the case of polishing, this quantity shall be increased by 2 % of the imported rice excluding the broken rice as determined at importation. Precooked rice is constituted by bleached rice in grains undergoing a precooking and partial dehydration intended to facilitate final cooking. Twice the percentage expressed as oleic acid of the lampante virgin olive oil shall be deducted from the quantity of product shown in column 5 for refined olive oil/olive oil and shall constitute the quantity of acid oil of refining. 15aTwice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of product shown in column 5 for refined olive-residue oil/olive-residue oil and shall constitute the quantity of acid oil of refining. In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5. Yield fixed for bakers' yeast, with a content in the dry matter of 95 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar. For bakers' yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar. Yield fixed for bakers' yeast, with a content in the dry matter of 28 %, obtained from beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar. For bakers' yeasts with a different content in the dry matter, the quantity to be shown is 22,4 kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.

Import goods		Numerical order	Compensating products		Quantity of compensating products for each 100 kg of imported goods (kg)
CN code	Description		Code	Description
(1)		(2)	(3)	(4)	(5)
04070030	Eggs in shell	1	ex04089980	(a) Eggs, not in shell, liquid or frozen	86,00
			ex05119990	(b) Shells	12,00
		2	04081981ex04081989	(a) Egg yolks, liquid or frozen	33,00
			ex35021990	(b) Egg albumin, liquid or frozen	53,00
			ex05119990	(c) Shells	12,00
		3	04089180	(a) Eggs, not in shell, dried	22,10
			ex05119990	(b) Shells	12,00
		4	04081180	(a) Egg yolks, dried	15,40
			ex35021190	(b) Egg albumin, dried (in crystals)	7,40
			ex05119990	(c) Shells	12,00
		5	04081180	(a) Egg yolks, dried	15,40
			ex35021190	(b) Egg albumin, dried (in another form)	6,50
			ex05119990	(c) Shells	12,00
ex04089980	Eggs, not in shell, liquid or frozen	6	04089180	Eggs, not in shell, dried	25,70
04081981andex04081989	Egg yolks, liquid or frozen	7	04081180	Egg yolks, dried	46,60
ex10019099	Common wheat	8	ex11010015(100)	(a) Common wheat flour having by weight on the dry product an ash content not exceeding 0,60 %	73,00
			ex23023010	(b) Bran	22,50
			ex23023090	(c) Sharps	2,50
		9	ex11010015(130)	(a) Common wheat flour having by weight on the dry product an ash content exceeding 0,60 % but not exceeding 0,90 %	78,13
			ex23023010	(b) Bran	20,00
		10	11010015(150)	(a) Common wheat flour having by weight on the dry product an ash content exceeding 0,90 % but not exceeding 1,10 %	84,75
			ex23023010	(b) Bran	13,25
		11	11010015(170)	(a) Common wheat flour having by weight on the dry product an ash content exceeding 1,10 % but not exceeding 1,65 %	91,75
			ex23023010	(b) Bran	6,25
		12	11010015(180)	Common wheat flour having by weight on the dry product an ash content exceeding 1,65 % but not exceeding 1,90 %	98,03
		13	11042911	Hulled wheat (shelled or husked) whether or not sliced or kibbled (3)
		14	11071011	(a) Malt, unroasted, obtained from wheat, in the form of flour
			ex10019099	(b) Not-germinated common wheat	1,00
			ex23023010	(c) Bran	19,00
			ex230230orex23033000	(d) Rootlets	3,50
		15	11071019	(a) Malt, unroasted, obtained from wheat, in a form other than of flour
			ex10019099	(b) Not-germinated common wheat	0,95
			ex230230orex23033000	(c) Rootlets	3,33
		16	11081100	(a) Wheat starch	45,46
			11090000	(b) Wheat gluten	7,50
			ex23023010	(c) Bran	25,50
			ex23031090	(d) Residues of starch manufacture	12,00
10011000	Durum wheat	17	ex11031110	(a) Cereal meal "Couscous"	50,00
			11031110	(b) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight	17,00
			11010011	(c) Flour	8,00
			ex23023010	(d) Bran	20,00
		18	ex11031110	(a) Cereal groats and cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight	60,00
			11010011	(b) Flour	15,00
			ex23023010	(c) Bran	20,00
		19	ex11031110	(a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight	67,00
			11010011	(b) Flour	8,00
			ex23023010	(c) Bran	20,00
		20	ex11031110	(a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 1,30 % or more by weight	75,00
			ex23023010	(b) Bran	20,00
		21	ex19021910	(a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter not exceeding 0,95 % by weight	62,50
			11010011	(b) Flour	13,70
			ex23023010	(b) Bran	18,70
		22	ex19021910	(a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight	66,67
			11010011	(b) Flour	8,00
			ex23023010	(c) Bran	20,00
		23	ex19021910	(a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 1,10 % but not exceeding 1,30 % by weight	71,43
			11010011	(b) Flour	3,92
			ex23023010	(c) Bran	19,64
		24	ex19021910	(a) Pasta, containing eggs and no common wheat flour or meal, with an ash content, in the dry matter, of more than 1,30 % by weight	79,36
			ex23023010	(b) Bran	15,00
		25	ex19021100	(a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, not exceeding 0,95 % by weight
			11010011	(b) Flour	13,70
			ex23023010	(c) Bran	18,70
		26	ex19021100	(a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight
			11010011	(b) Flour	8,00
			ex23023010	(c) Bran	20,00
		27	ex19021100	(a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, of more than 1,10 % but not exceeding 1,30 % by weight
			11010011	(b) Flour	3,92
			ex23023010	(c) Bran	19,64
		28	ex19021100	(a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of 1,30 % or more by weight
			ex23023010	(b) Bran	15,00
10030090	Barley	29	ex11029010(100)	(a) Barley flour, or an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight	66,67
			ex23024010	(b) Bran	10,00
			ex23024090	(c) Sharps	21,50
		30	ex11031930(100)	(a) Barley groats and meal, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight
			11029010	(b) Barley flour	2,00
			ex23024010	(c) Bran	10,00
			ex23024090	(d) Sharps	21,50
		31	ex11042110(100)	(a) Hulled (shelled or husked) barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight
			ex23024010	(b) Bran	10,00
			ex23024090	(c) Sharps	21,50
		32	ex11042130(100)	(a) Hulled and sliced or kibbled barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight ("Grütze" or "Grutten")
			ex23024010	(b) Bran	10,00
			ex23024090	(c) Sharps	21,50
		33	ex11042150(100)	(a) Pearled barley, of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc), first category	50,00
			ex23024010	(b) Bran	20,00
			ex23024090	(c) Sharps	27,50
		34	ex11042150(300)	(a) Pearled barley, of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc), second category
			ex23024010	(b) Bran	20,00
			ex23024090	(c) Sharps	15,00
		35	ex11041190	(a) Flaked barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight	66,67
			ex23024010	(b) Bran	10,00
			ex23024090	(c) Sharps	21,33
		36	ex11071091	(a) Barley malt, unroasted, in the form of flour
			ex10030090	(b) Barley, not germinated	1,00
			ex23024010	(c) Bran	19,00
			ex230240orex23033000	(d) Rootlets	3,50
		37	ex11071099	(a) Barley malt, unroasted
			ex10030090	(b) Barley, not germinated	0,98
			ex230240orex23033000	(c) Rootlets	3,42
		38	11072000	(a) Malt, roasted
			ex10030090	(b) Barley, not germinated	0,96
			ex230240orex23033000	(c) Rootlets	3,36
10040000	Oats	39	ex11029030(100)	(a) Oat flour, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated	55,56
			ex23024010	(b) Bran	33,00
			ex23024090	(c) Sharps	7,50
		40	ex11031200(100)	(a) Oat groats and meal, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated
			ex11029030	(b) Flour	2,00
			ex23024010	(c) Bran	33,00
			ex23024090	(d) Sharps	7,50
		41	ex11042298	Clipped oats	98,04
		42	ex11042220(100)	(a) Hulled (shelled or husked) oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,5 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated
			ex23024010	(b) Bran	33,00
		43	ex11042230(100)	(a) Hulled and sliced or kibbled oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated ("Grütze" or "Grutten")
			ex23024010	(b) Bran	33,00
			ex23024090	(c) Sharps	3,50
		44	ex11041290(100)	(a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated	50,00
			ex23024010	(b) Bran	33,00
			ex23024090	(c) Sharps	13,00
		45	ex11041290(300)	(a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 % but not exceeding 1,5 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated	62,50
			ex23024010	(b) Bran	33,00
10059000	Maize, other	46	ex11022010(100)	(a) Maize flour, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight	71,43
			ex11043090	(b) Maize germ	12,00
			ex23021010	(c) Bran	14,00
		47	ex11022010(200)	(a) Maize flour, of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight
			ex11043090	(b) Maize germ	8,00
			ex23021010	(c) Bran	6,50
		48	ex11022090(100)	(a) Maize flour, of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight	83,33
			ex11043090	(b) Maize germ	8,00
			ex23021010	(c) Bran	6,50
		49	ex11031310(100)	(a) Maize groats and meal, of a fat content not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight	55,56
			11022010or11022090	(b) Maize flour	16,00
			ex11043090	(c) Maize germ	12,00
			ex23021010	(d) Bran	14,00
		50	ex11031310(300)	(a) Maize groats and meal, of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight	71,43
			ex11043090	(b) Maize germ	12,00
			ex23021010	(c) Bran	14,00
		51	ex11031310(500)	(a) Maize groats and meal, of a fat content exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight
			ex11043090	(b) Maize germ	8,00
			ex23021010	(c) Bran	6,50
		52	ex11031390(100)	(a) Maize groats and meal, of a fat content exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight
			ex11043090	(b) Maize germ	8,00
			ex23021010	(c) Bran	6,50
		53	ex11041950(110)	(a) Flaked maize, of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight	62,50
			ex23021010	(b) Bran	35,50
		54	ex11041950(130)	(a) Flaked maize, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight	76,92
			ex23021010	(b) Bran	21,08
		55	ex11041950(150)	(a) Flaked maize, of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight	90,91
			ex23021010	(b) Bran	7,09
		56	11081200	(a) Maize starch
				(b) The products shown under numerical order No 62	29,91
		57	ex17023051orex17023091	(a) Glucose, in the form of white crystalline powder, whether or not agglomerated
				(b) The products shown under numerical order No 62	29,91
			ex17023099	(c) Glucose waste	9,95
		58	ex17023059orex17023099	(a) Glucose, other than glucose in the form of white crystalline powder, whether or not agglomerated
				(b) The products shown under numerical order No 62	29,91
		59	ex29054411orex38246011	(a) D-Glucitol (sorbitol) in aqueous solution containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content	59,17
				(b) The products shown under numerical order No 63	29,10
		60	ex29054419orex38246019	(a) D-Glucitol (sorbitol) in aqueous solution containing more than 2 % by weight of D-mannitol, calculated on the D-glucitol content	67,56
				(b) The products shown under numerical order No 63	29,10
		61	ex29054491orex29054499orex38246091orex38246099	(a) D-Glucitol (sorbitol), relative to 100 kg of the dry matter	41,32
				(b) The products shown under numerical order No 63	29,10

Import goods		Numerical order	Compensating products		Quantity of compensating products for each 100 kg of imported goods (kg)
CN code	Description		Code	Description
(1)		(2)	(3)	(4)	(5)
					(a)	(b)	(c)	(d)	(e)	(f)
10059000		62		Complementary products to the compensating products found under numerical order Nos 56 to 58
			ex11043090	Maize germ	6,06	6,06
			ex1515	Maize oils			2,88	2,88	2,88	2,88
			ex23031011	Maize gluten		4,47		4,47	4,47
			ex23031019orex23099020	Corn-gluten feedGluten feed containing residues of maize oil	23,85	19,38	23,85	19,38	22,56	27,03
			ex23067000	Maize germ oil-cake			3,18	3,18
					29,91	29,91	29,91	29,91	29,91	29,91
		63		Complementary products to the compensating products found under numerical order Nos 59 to 61
			ex11043090	Maize germ	6,10	6,10
			ex1515	Maize oils			2,90	2,90	2,90	2,90
			ex23031011	Maize gluten		4,50		4,50	4,50
			ex23031019orex23099020	Corn-gluten feedGluten feed containing residues of maize oil	23,00	18,50	23,00	18,50	21,70	26,20
			ex23067000	Maize germ oil-cake			3,20	3,20
					29,10	29,10	29,10	29,10	29,10	29,10

Import goods		Numerical order	Compensating products		Quantity of compensating products for each 100 kg of imported goods (kg)
CN code	Description		Code	Description
(1)		(2)	(3)	(4)	(5)
10061021	Rice in the husk (paddy or rough), parboiled, round grain	64	10062011	(a) Husked (brown) rice parboiled, round grain	80,00
			ex12130000	(b) Husks	20,00
		65	10063021	(a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		66	10063061	(a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
10061023	Rice in the husk (paddy or rough), parboiled, medium grain	67	10062013	(a) Husked (brown) rice, parboiled, medium grain	80,00
			ex12130000	(b) Husks	20,00
		68	10063023	(a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		69	10063063	(a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
10061025	Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio greater than 2 but less than 3	70	10062015	(a) Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3	80,00
			ex12130000	(b) Husks	20,00
		71	10063025	(a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		72	10063065	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
10061027	Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio equal to or greater than 3	73	10062017	(a) Husked (brown) rice, parboiled, long grain, of a length/width ratio equal to or greater than 3	80,00
			ex12130000	(b) Husks	20,00
		74	10063027	(a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	68,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	6,00
			ex12130000	(d) Husks	20,00
		75	10063067	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	62,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	10,00
			ex12130000	(d) Husks	20,00
10061092	Rice in the husk (paddy or rough), round grain	76	10062011	(a) Husked (brown) rice, parboiled, round grain	80,00
			ex12130000	(b) Husks	20,00
		77	10062092	(a) Husked (brown) rice, round grain	80,00
			ex12130000	(b) Husks	20,00
		78	10063021	(a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		79	10063042	(a) Semi-milled rice, whether or not polished or glazed, round grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	10,00
			ex12130000	(d) Husks	20,00
		80	10063061	(a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
		81	10063092	(a) Wholly milled rice, whether or not polished or glazed, round grain	60,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	12,00
			ex12130000	(d) Husks	20,00
10061094	Rice in the husk (paddy or rough), medium grain	82	10062013	(a) Husked (brown) rice, parboiled, medium grain	80,00
			ex12130000	(b) Husks	20,00
		83	10062094	(a) Husked (brown) rice, medium grain	80,00
			ex12130000	(b) Husks	20,00
		84	10063023	(a) Semi-milled rice, whether or not polished or glazed, parboiled medium grain	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		85	10063044	(a) Semi-milled rice, whether or not polished or glazed, medium grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	10,00
			ex12130000	(d) Husks	20,00
		86	10063063	(a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
		87	10063094	(a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain	60,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	12,00
			ex12130000	(d) Husks	20,00
10061096	Rice in the husk (paddy or rough) long grain, of a length/width ratio greater than 2 but less than 3	88	10062015	(a) Husked (brown) rice parboiled, long grain of a length/width ratio greater than 2 but less than 3	80,00
			ex12130000	(b) Husks	20,00
		89	10062096	(a) Husked (brown) rice, long grain of a length/width ratio of more than 2, but less than 3	80,00
			ex12130000	(b) Husks	20,00
		90	10063025	(a) Semi-milled rice, whether or not polished or glazed parboiled, long grain of a length/width ratio greater than 2 but less than 3	71,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	3,00
			ex12130000	(d) Husks	20,00
		91	10063046	(a) Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			ex10064000	(c) Broken rice	10,00
			ex12130000	(d) Husks	20,00
		92	10063065	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3	65,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	7,00
			ex12130000	(d) Husks	20,00
		93	10063096	(a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3	60,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	12,00
			ex12130000	(d) Husks	20,00
10061098	Rice in the husk (paddy or rough), long grain, of a length/width ratio equal to or greater than 3	94	10062017	(a) Husked (brown) rice parboiled, long grain, of a length/width ratio equal to or greater than 3	80,00
			ex12130000	(b) Husks	20,00
		95	10062098	(a) Husked (brown) rice, long grain of a length/width ratio greater than 3	80,00
			ex12130000	(b) Husks	20,00
		96	10063027	(a) Semi-milled rice, whether or not polished or glazed, parboiled, of a length/width ratio equal to or greater than 3	68,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	6,00
			ex12130000	(d) Husks	20,00
		97	10063048	(a) Semi-milled rice, whether or not polished or glazed, of a length/width ratio greater than 3	58,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	7,00
			10064000	(c) Broken rice	15,00
			ex12130000	(d) Husks	20,00
		98	10063067	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	62,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	8,00
			10064000	(c) Broken rice	10,00
			ex12130000	(d) Husks	20,00
		99	10063098	(a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3	55,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	9,00
			10064000	(c) Broken rice	16,00
			ex12130000	(d) Husks	20,00
10062011	Husked (brown) rice, parboiled, round grain	100	10063021	(a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain	93,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	2,00
		101	10063061	(a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain	88,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	10,00
			10064000	(c) Broken rice	2,00
10062013	Husked (brown) rice, parboiled, medium grain	102	10063023	(a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain	93,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	2,00
		103	10063063	(a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain	88,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	10,00
			10064000	(c) Broken rice	2,00
10062015	Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3	104	10063025	(a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3	93,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	2,00
		105	10063065	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of the length/width ratio greater than 2 but less than 3	88,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	10,00
			10064000	(c) Broken rice	2,00
10062017	Husked (brown) rice, parboiled, long grain of a length/width ratio equal to or greater than 3	106	10063027	(a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	93,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	5,00
			10064000	(c) Broken rice	2,00
		107	10063067	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	88,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	10,00
			10064000	(c) Broken rice	2,00
10062092	Husked (brown) rice, round grain	108	10063042	(a) Semi-milled rice, whether or not polished or glazed, round grain	84,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	10,00
		109	10063092	(a) Wholly milled rice, whether or not polished or glazed, round grain	77,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	12,00
			10064000	(c) Broken rice	11,00
10062094	Husked (brown) rice, medium grain	110	10063044	(a) Semi-milled rice, whether or not polished or glazed, medium grain	84,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	10,00
		111	10063094	(a) Wholly milled rice, whether or not polished or glazed, medium grain	77,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	12,00
			10064000	(c) Broken rice	11,00
10062096	Husked (brown) rice, long grain, of a length/ width ratio greater than 2 but less than 3	112	10063046	(a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3	84,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	6,00
			10064000	(c) Broken rice	10,00
		113	10063096	(a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3	77,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	12,00
			10064000	(c) Broken rice	11,00
10062098	Husked (brown) rice, long grain, of a length/width ratio equal to or greater than 3	114	10063048	(a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to of greater than 3	78,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	10,00
			10064000	(c) Broken rice	12,00
		115	10063098	(a) Wholly-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3	73,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	12,00
			10064000	(c) Broken rice	15,00
10063021	Semi-milled rice, whether or not polished or glazed, parboiled, round grain	116	10063061	(a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain	96,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	2,00
10063023	Semi-milled rice, whether or not polished or glazed, parboiled, medium grain	117	10063063	(a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain	96,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	2,00
10063025	Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3	118	10063065	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3	96,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	2,00
10063027	Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	119	10063067	(a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3	96,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	2,00
10063042	Semi-milled rice, whether or not polished or glazed, round grain	120	10063092	(a) Wholly milled rice, whether or not polished or glazed, round grain	94,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	4,00
10063044	Semi-milled rice, whether or not polished or glazed, medium grain	121	10063094	(a) Wholly milled rice, whether or not polished or glazed, medium grain	94,00
			11023000orex23022010orex23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	4,00
10063046	Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3	122	10063096	(a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3	94,00
			11023000or23022010or23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	4,00
10063048	Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio equal to or greater than 3	123	10063098	(a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3	93,00
			11023000or23022010or23022090	(b) Rice flour or bran	2,00
			10064000	(c) Broken rice	5,00
10063061to10063098	Wholly milled rice	124	ex10063061toex10063098	Wholly milled rice, polished, glazed or prepacked	100,00
10063092100630941006309610063098	Wholly milled rice, other	125	ex19041030	Puffed rice	60,61
10063061100630631006306510063067	Wholly milled rice, parboiled	126	ex19049010	Preecooked rice	80,00
10063092100630941006309610063098	Wholly milled rice, other	127	ex19049010	Precooked rice	70,0060,0060,0050,00
10064000	Broken rice	128	11023000	Rice flour
		129	11031400	Rice groats and meal
		130	11041991	Rice, flaked
15091010	Lampante virgin olive oil	131	ex15099000	(a) Olive oil, refined, or olive oil	98,00
			ex38231990	(b) Acid oils from refining
ex15100010	Unrefined olive-pomace oil	132	ex15100090	(a) Olive-pomace oil, refined, or olive-pomace oil	95,00
			ex15220039	(b) Stearin	3,00
			ex38231990	(c) Acid oils from refining
ex18010000	Cocoa beans, whole or broken, raw	133	ex18010000	(a) Cocoa beans, whole or broken, shelled and roasted	76,3
			18020000	(b) Cocoa shells, husks, skins and waste	16,7
18010000	Cocoa beans, whole or broken, raw or roasted	134	1803	(a) Cocoa paste	76,3
			18020000	(b) Cocoa shells, husks, skins and waste	16,7
		135	ex18032000	(a) Cocoa paste, containing not more than 14 % of fats	40,3
			ex18040000	(b) Cocoa butter	36,0
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
		136	ex18032000	(a) Cocoa paste, containing more than 14 % but not more than 18 % of fats	42,7
			ex18040000	(b) Cocoa butter	33,6
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
		137	ex18032000	(a) Cocoa paste, containing more than 18 % of fats	44,8
			ex18040000	(b) Cocoa butter	31,5
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
		138	ex18040000	(a) Cocoa butter	36,0
			ex18050000	(b) Cocoa powder, containing not more than 14 % of fats	40,3
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
		139	ex18040000	(a) Cocoa butter	33,6
			ex18050000	(b) Cocoa powder, containing more than 14 % but not more than 18 % of fats	42,7
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
		140	ex18040000	(a) Cocoa butter	31,5
			ex18050000	(b) Cocoa powder, containing more than 18 % of fats	44,8
			18020000	(c) Cocoa shells, husks, skins and waste	16,7
18031000	Cocoa paste not defatted	141	ex18040000	(a) Cocoa butter	46,7
			ex18032000	(b) Cocoa paste, containing not more than 14 % of fats	52,2
		142	ex18040000	(a) Cocoa butter	43,6
			ex18032000	(b) Cocoa paste, containing more than 14 % but not more than 18 % of fats	55,3
		143	ex18040000	(a) Cocoa butter	40,8
			ex18032000	(b) Cocoa paste, containing more than 18 % of fats	58,1
		144	ex18040000	(a) Cocoa butter	46,7
			ex18050000	(b) Cocoa powder, containing not more than 14 % of fats	52,2
		145	ex18040000	(a) Cocoa butter	43,6
			ex18050000	(b) Cocoa powder, containing more than 14 % but not more than 18 % of fats	55,3
		146	ex18040000	(a) Cocoa butter	40,8
			ex18050000	(b) Cocoa paste, containing more than 18 % of fats	58,1
18032000	Cocoa paste, defatted	147	18050000	Cocoa powder	99,0
17019910	White sugar	148	29054419or29054491	(a) D-Glucitol (sorbitol) relative to 100 kg of the dry matter	73,53
			2905449938246019382460913824609929054300	(b) D-Mannitol (mannitol)	24,51
1703	Molasses	149	21021031	Dried bakers' yeasts	23,53
		150	21021039	Other bakers' yeasts	80,00

ANNEX 70 ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION(Articles 502 and 522) A.GENERAL PROVISIONS This Annex deals on the one hand with the detailed criteria for economic conditions applicable to the inward processing arrangements and on the other hand with information to be exchanged in the framework of the administrative cooperation.The cases, the format and the time limit within which information must be provided in accordance with Article 522 are indicated for each of the arrangements concerned. Information must also be communicated where the information concerning authorisations granted is modified. B.DETAILED CRITERIA FOR ECONOMIC CONDITIONS APPLICABLE TO THE INWARD PROCESSING ARRANGEMENTS Codes and detailed criteria 01Where import goods not mentioned in Annex 73 are concerned and Code 30 does not apply. 10Unavailability of goods produced in the Community falling within the same eight-digit CN code, which are of the same commercial quality and which have the same technical characteristics (comparable goods) as the import goods referred to in the application.The unavailability covers the total absence of Community production of comparable goods, the unavailability of a sufficient quantity of those goods in order to carry out the processing operations envisaged or the fact that comparable Community goods cannot be made available to the applicant in time for the proposed commercial operation to be carried out, despite a request having been made in good time. 11Although available, comparable goods cannot be used because their price would make the proposed commercial operation economically unviable.In deciding whether the price of comparable goods produced in the Community would make the proposed commercial operation economically unviable, it shall be necessary to take account, inter alia of the impact that the use of Community-produced goods would have on the cost price of the compensating product and hence on the disposal of the product on the third-country market, having regard to: the price before duty of the goods for processing and the price of comparable goods produced in the Community less domestic taxes refunded or refundable on export, taking into account the conditions of sale and any refunds or other amounts applying under the common agricultural policy, the price obtainable for the compensating products on the third-country market, as ascertained from commercial correspondence or other information. 12Comparable goods which do not conform to the expressly stated requirements of the third-country purchaser of the compensating products or the compensating products must be obtained from import goods in order to comply with provisions concerning the protection of industrial or commercial property rights (contractual obligations). 30The following are concerned: 1.operations involving import goods of a non-commercial nature; 2.operations carried out under a job-processing contract; 3.usual forms of handling referred to in Article 531; 4.repair; 5.processing operations on compensating products obtained under a previous inward processing authorisation the granting of which was subject to an examination of the economic conditions; 6.processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes 19021100 and 190219; 7.operations in which the valueThe value is the value for customs purposes of the goods estimated on the basis of the known particulars and on the basis of the documents submitted at the time of the submission of the request. of the import goods, by eight-digit CN code, does not exceed EUR 150000 for goods listed in Annex 73 or EUR 500000 for other goods, per applicant and per calendar year (de minimis value); or 8.building, modification or conversion of civil aircraft or satellites or parts of them. 9.building, modification or conversion of civil aircraft or satellites or parts of them. 31Where, according to Article 11 of Council Regulation (EC) No 3448/93, import goods referred to under part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry for the arrangements for those goods, in the limits of a quantity determined with the aid of a supply balance. 99The applicant considers the economic conditions to be fulfilled for reasons other than those corresponding to the previous codes. The reasons are indicated in his application. Note: The Codes 10, 11, 12, 31 and 99 may be used only, where goods mentioned in Annex 73 are concerned. C.INFORMATION TO BE PROVIDED TO THE COMMISSION FOR EACH ARRANGEMENT CONCERNED The information to be communicated to the Commission corresponds to the boxes of the form the model of which is reproduced in the Appendix. C.1.Inward processing The information concerning the economic conditions shall be provided by using one or more of the codes laid down under Part B.The reason for the rejection of the application or for annulment or revocation of the authorisation for non-observance of the economic conditions is indicated by using code(s). The same codes as those used to identify the economic conditions are used, preceded by the sign of negation (for example: - 10). Cases in which information is mandatory Where the economic conditions are identified by codes 01, 10, 11, 31 or 99.For milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 information is also mandatory where code 30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this code. Communication of information The information intended to complete the columns 2 to 10 of the form reproduced in the Appendix is communicated electronically to the Commission. This information may only be communicated using the form reproduced in the Appendix where technical problems make its electronic communication temporarily impossible. Communication time limit Information is to be communicated as soon as possible. If the form reproduced in the Appendix is used, the information is communicated within the time limit indicated thereon. C.2.Processing under customs control Information shall be communicated where types of goods and operations other than those mentioned in Annex 76 Part A are concerned.Information shall be communicated using the form reproduced in the Appendix within the time indicated thereon. C.3.Outward processing Columns 8 and 9 "Authorisations granted" are only to be filled in where an authorisation is granted in accordance with Article 147(2) of the Code.In column (10) "Reason", it shall be also mentioned if the rejection of the application, annulment or revocation of the authorisation concerns an application submitted or an authorisation granted in accordance with Article 147(2) of the Code.Information shall be communicated using the form reproduced in the Appendix within the time indicated thereon. ANNEX 71 INFORMATION SHEETS(Article 523) ANNEX 72 LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.Usual forms of handling listed below shall not be granted if, in the opinion of the customs authorities, the operation is likely to increase the risk of fraud: 1.ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport; 2.reconstruction of the goods after transport; 3.stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods; 4.removal of damaged or contaminated components; 5.conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives; 6.treatment against parasites; 7.anti-rust treatment; 8.treatment: by simple raising of the temperature, without further treatment or distillation process, or by simple lowering of the temperature;even if this results in a different eight-digit CN code; 9.electrostatic treatment, uncreasing or ironing of textiles; 10.treatment consisting in: stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or dehydration of fruits even if this results in a different eight-digit CN code; 11.desalination, cleaning and butting of hides; 12.addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods; 13.dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code; 14.mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods; 15.dividing or size cutting out of goods if only simple operations are involved; 16.packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs; 17.testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved; 18.dulling of pipe fittings to prepare the goods for certain markets. 19.Any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties. ANNEX 73 IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539, FIRST PARAGRAPH Part A: Agricultural products covered by Annex I to the Treaty 1.The following products falling under one of the following common market organisations: cereals sector: products referred to in Article 1(1) of Council Regulation (EEC) No 1766/92OJ L 181, 1.7.1992, p. 21., rice sector: products referred to in Article 1(1) of Council Regulation (EC) No 3072/95OJ L 329, 30.12.1995, p. 18., sugar sector: products referred to in Article 1(1) of Council Regulation (EC) No 2038/1999OJ L 252, 25.9.1999, p. 1., olive oil sector: products referred to in Article 1(2)(c) of Council Regulation No 136/66/EECOJ 172, 30.9.1966, p. 3025/66., milk and milk-products sector: products referred to in Article 1 of Council Regulation (EC) No 1255/1999, wine sector: products referred to in Article 1(2) of Council Regulation (EC) No 1493/1999OJ L 179, 14.7.1999, p. 1. and falling under CN codes: 08061090 200960 220421 (quality wine excepted) 220429 (quality wine excepted) 220430 2.Following products falling under CN codes: 020410 to 020443 220710 220720 22089091 22089099 3.Products other than those under points 1 and 2, for which agricultural export refunds equal to or higher than zero are fixed. Part B: Goods not covered by Annex I to the Treaty resulting from the processing of agricultural products Goods resulting from the processing of agricultural products and listed in the following Annexes to Regulations on the common organisation of markets in the agricultural sector or concerning production refunds: Annex B to Council Regulation (EEC) No 1766/92 (cereals sector), Annex B to Council Regulation (EC) No 3072/95 (rice sector), Annex I to Council Regulation (EC) No 2038/1999 (sugar sector), Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products sector), Annex I to Council Regulation (EEC) No 2771/75OJ L 282, 1.11.1975, p. 49. (eggs sector), Annex to Council Regulation (EEC) No 1010/86OJ L 94, 9.4.1986, p. 9. (production refunds on certain sugar products used in the chemical industry), and Annex I to Commission Regulation (EEC) No 1722/93OJ L 159, 1.7.1993, p. 112. (production refunds in the cereals and rice sectors). Part C:Fishery products Fishery products listed in Annexes I, II and V to Council Regulation (EC) No 104/2000OJ L 17, 21.1.2000, p. 22. on the common organisation of the markets in fishery and aquaculture products and products listed in Annex VI to this Regulation subject to a partial autonomous suspension.All fishery products subject to an autonomous quota. ANNEX 74 SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS(Article 541) 1.Rice Rice classified under CN code 1006 shall not be deemed equivalent unless it falls within the same eight-digit CN code of the Combined Nomenclature. Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width ratio equal to or more than 3 and for rice with a length equal to or less than 5,2 mm and a length/width ratio equal to or more than 2, equivalence shall be established by determination of the length/width ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No 3072/95 on the common organisation of the market in rice.The use of equivalent goods shall be prohibited where inward-processing operations consist of the "usual forms of handling" listed in Annex 72 to this Regulation. 2.Wheat Equivalent goods may be used only between wheat harvested in a third country and already released for free circulation and non-Community wheat, of the same eight-digit CN code, having the same commercial quality and the same technical characteristics.However: derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee, the use of equivalent goods is permitted between Community durum wheat and durum wheat of third-country origin provided it is for the production of pasta falling within CN codes 19021100 and 190219. 3.Sugar Recourse to the use of equivalent goods is permitted between raw cane sugar falling within CN code 17011190 and raw beet sugar within CN code 17011290 under the condition that compensating products falling within CN code 17019910 (white sugar) are obtained. 4.Live animals and meat Equivalent goods may not be used for inward-processing operations on live animals or meat.Derogation from the ban on the use of equivalent goods can be made for meat which has been made subject of a communication by the Commission to the Member States, after an examination carried out by the Customs Code Committee if the applicant can prove that equivalence is economically necessary and if the customs authorities transmit the draft of the procedures foreseen to control the operation. 5.Maize Recourse to the use of equivalent goods between Community and non-Community maize is possible only in the following cases and subject to the following conditions: 1.In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Community maize is in fact used for processing into animal feed. 2.In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or "waxy" maize) which are only equivalent between themselves. 3.In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type ("Plata" maize of the "Duro" type, "Flint" maize) which are only equivalent between themselves. 6.Olive oil A.Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions: 1.virgin olive oil (a)between Community extra virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(a) of the Annex to Regulation No 136/66/EEC and non-Community extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(a); (b)between Community virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(b) of the Annex to Regulation No 136/66/EEC and non-Community virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(b); (c)between Community ordinary virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(c) of the Annex to Regulation No 136/66/EEC and non-Community ordinary virgin olive oil of the same CN code, provided that the compensating product is: refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex, olive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code 15091090; (d)between Community lampante virgin olive oil falling within CN code 15091010 which corresponds to the description in point 1(d) of the Annex to Regulation No 136/66/EEC and non-Community lampante virgin olive oil of the same CN code, provided that the compensating product is: refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex, or olive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code 15091090. 2.olive-pomace oil between Community unrefined olive-pomace oil falling within CN code 15100010 which corresponds to the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil compensating product falling within CN code 15100090 and corresponding to the description in point 6 of the said Annex is obtained by blending with Community virgin olive oil falling within CN code 15091090. B.The blendings referred to in point A.1(c) second indent and (d) second indent and point A.2, with non-Community virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Community virgin olive oil in the total quantity of blended oil exported. C.The compensating products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition that there is systematic control of the quality and quantity of the exported product. D.Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Community oil taken when it was entered for the procedure with the technical characteristics of the samples of the Community oil used taken when the compensating product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the compensating product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91OJ L 248, 5.9.1991, p. 1.. 7.Milk and milk products Recourse to the use of equivalence is permitted under the following conditions: The weight of each component of milk dry matter, milk fat matter and milk protein of the import goods shall not exceed the weight of each of these components in the equivalent goods. However, where the economic value of the import goods is determined by only one or two of the above mentioned components, the weight may be calculated on the basis of this or these component(s). The authorisation shall specify the details, notably the reference period for which the total weight has to be calculated. The reference period shall not exceed 4 months. The weight of the relevant component(s) of the import goods and of the equivalent goods shall be entered on the customs declarations and on any information sheet INF9 or INF5, to enable the customs authorities to control the equivalence on the basis of those elements. Physical checks shall be carried out on at least 5 % of the declarations for entry of import goods for the arrangements and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods concerned. Physical checks shall be carried out on at least 5 % of the prior export declarations and the declarations for entry for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the processing operations start as well as the concerned import goods at the moment they are entered for the arrangements. Physical checks imply the verification of the declaration and the documents attached thereto, and representative samples shall be taken for analysis of the ingredients by a competent laboratory. If the Member State applies a system of risk analysis, a lower percentage of physical checks may be permitted. Each physical check shall be the subject of a detailed report by the official who has carried out this check. These reports shall be centralised by the customs authorities designated in each Member State. ANNEX 75

List of compensating products subject to the import duties appropriate to them(Article 548(1))

Description of the secondary compensating products	Processing operations from which they result
(1)	(2)
Waste, scrap, residues, offcuts and remainders	Any working or processing

ANNEX 76 ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER CUSTOMS CONTROL (Article 552)

PART AThe economic conditions shall be deemed to be fulfilled for the following types of goods and operations:

	Column 1	Column 2
Order No	Goods	Processing
1	Goods of any kind	Processing into samples presented as such or put up into sets
2	Goods of any kind	Reduction to waste and scrap or destruction
3	Goods of any kind	Denaturing
4	Goods of any kind	Recovery of parts or components
5	Goods of any kind	Separation and/or destruction of damaged parts
6	Goods of any kind	Processing to correct the effects of damage to the goods
7	Goods of any kind	Usual forms of handling permitted in customs warehouses or free zones
8	Goods of any kind	Processing into products of a kind to be incorporated in or used for civil aircraft for which an airworthiness certificate is issued by a company authorised for such operations by the European aviation authorities or the aviation authorities of a third country
8a	Goods of any kind	Processing into products which may benefit from the autonomous suspension of import duties on certain weapons and military equipment
9	Goods covered by Article 551(1) second indent	Any form of processing
10	Goods of any kind not subject to a(n) agricultural or commercial policy measure, or provisional or definitive antidumping, or provisional or definitive countervailing duty	Any form of processing, where the import duty advantage resulted by using the arrangements does not exceed the value of EUR 50000 per applicant and per calendar year.
11	Any electronic type of components, parts, assemblies (including subassemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product	Processing into information technology products: 1.covered by the Agreement on trade in information technology products which has been approved by Council Decision 97/359/EC (OJ L 155, 12.6,1997, p. 1), where a duty exemption operates on the date of authorisation; or 2.falling within a CN code provided for in Articles 1, 2 or 3 of Council Regulation (EC) No 2216/97 (OJ L 305, 8.11.1997, p. 1), where a duty exemption operates on the date of authorisation
12	Solid fractions of palm oil falling within CN code 15119019 or Fluid fractions of palm oil falling within CN code 15119091 or Coconut oil falling within CN code 15131110 or Fluid fractions of coconut oil falling within CN code ex15131930 or Palm kernel oil falling within CN code 15132111 or Fluid fractions of palm kernel oil falling within CN code ex15132930 or Babassu oil falling within CN code 15132119	Processing into: mixtures of fatty acids falling within CN codes 38231100, 38231200, ex38231910, ex38231930 and ex38231990 fatty acids falling within CN codes 29157015, 29157025, ex29159010, ex29159080, ex29161500 and ex29161980 mixture of methyl esters of fatty acids falling within CN code ex38249095 methyl esters of fatty acids falling within CN codes ex29157020, ex29157080, ex29159080, ex29161500 and ex29161980 mixture of fatty alcohols falling within CN code 38237000 fatty alcohols falling within CN codes 29051680, 29051700 and 29051900 glycerol falling within CN code 15200000
13	Castor oil falling within CN code 15153090	Processing into: hydrogenated castor oil ("opal-wax") of CN code 15162010 12-hydrostearic acid (purity less than 90 %) of CN code ex38231910 12-hydrostearic acid (purity 90 % or more) of CN code ex29181999 glycerol of CN code 29054500
14	Tobaccos falling within Chapter 24 of the Combined Nomenclature	Processing into "homogenised" or "reconstituted" tobacco falling within CN code 24039100 and/or tobacco powder falling within CN code 24039990
15	Raw or unmanufactured tobacco falling within CN code 240110Raw or unmanufactured tobacco partly stemmed/stripped falling within CN code ex240120	Processing into partly or wholly stemmed/stripped tobaccos falling within CN code 240120 and into tobacco refuse falling within CN code 24013000
16	Products falling within CN codes: 270710, 270720, 270730, 270750, 27079100, 27079930, 27079991, 27079999 and 271000	Processing into products falling within CN codes: 27100071 or 27100072
17	Crude oils falling within CN code 27079911	Processing into products falling within CN codes 27071090, 27072090, 27073090, 27075090, 27079930, 27079999, 29022090, 29023090, 29024100, 29024200, 29024300, 29024490
18	Gas oils with a sulphur content exceeding 0,2 % by weight falling within CN code 27100068 Kerosene falling within CN code 27100055 White spirit falling within CN code 27100021	Mixture of the goods in column 1 or a mixture of one and/or other of the goods in column 1 with gas oil with a sulphur content not exceeding 0,2 % by weight falling within CN code 27100066 or 27100067 to obtain a gas oil with a sulphur content not exceeding 0,2 % by weight falling within CN code 27100066 or 27100067
19	PVC material falling within CN code 39219060	Processing into filmscreens falling within CN code 90106000
20	Skating boots without skates attached of CN code 64021900Skating boots without skates attached of CN code 64031900	Processing into: ice skates of CN code 95067010 roller skates of CN code 95067030
21	Motor chassis fitted with cabs, of CN code 87042131	Processing into fire engines fitted with integral fire fighting and/ or life saving equipment, of CN code 87053000

PART BThe economic conditions shall be examined in the Committee for the following types of goods and operations, which are not covered by Part A:

	Column 1	Column 2
	Goods	Processing
	All goods subject to a(n) agricultural measure or provisional or definitive antidumping, or provisional or definitive countervailing, duty	Any form of processing

ANNEX 77 (Article 581)Cases where the entry of goods for temporary importation by written declaration is not subject to the provision of a security 1.Materials belonging to airline, shipping or railway companies or postal services and used by them in international traffic, subject to them being distinctively marked. 2.Packings imported empty, carrying indelible non-removable markings. 3.Disaster-relief material intended for State or approved bodies. 4.Medical, surgical and laboratory equipment intended for a hospital or medical institution which has urgent need of such equipment. 5.Entry for temporary importation of goods transferred in the meaning of Article 513, where the previous holder entered the goods for temporary importation in accordance with Articles 229 or 232. ANNEX 104 ANNEX 105 METHODS FOR CALCULATING I.Article 773, first case: One kind of compensating product only is obtained from one kind of temporarily exported goods only:Quantitative scale method (compensating products) (a)Quantity of temporarily exported goods: 100 kg A (b)Yield of 100 kg A: 200 kg X (c)Quantity of compensating products released for free circulation: 180 kg X (d)Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted: 180/200 × 100 kg = 90 kg A II.Article 773, second case: One kind of compensating product only is obtained from several kinds of exported goods:Quantitative scale method (temporarily exported goods) (a)Quantity of temporarily exported goods: 100 kg A and 50 kg B (b)Yield of 100 kg A and 50 kg B: 300 kg X (c)Quantity of compensating products released for free circulation: 180 kg X (d)Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted:

180/300 × 100 kg	=	60 kg A
180/300 × 50 kg	=	30 kg B

III.Article 774, first case: Several kinds of compensating products are obtained from one kind of temporarily exported goods only:Quantitative scale method (a)Quantity of temporarily exported goods: 100 kg A (b)Yield of 100 kg A:

200 kg X, which incorporate	85 kg A
30 kg Y, which incorporate	10 kg A
	95 kg A

(c)Calculation of respective proportions:

200 kg X	=	85/95 × 100 kg	=	89,47 kg A
30 kg Y	=	10/95 × 100 kg	=	10,53 kg A
				100 kg A

(d)Quantity of compensating products released for free circulation: 180 kg X and 20 kg Y (e)(e) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted:

180 kg X	=	180/200 × 89,47	=	80,52 kg A
20 kg Y	=	20/30 10,53	=	7,02 kg A
				87,54 kg A

IV.Article 775, first case: Several kinds of compensating products are obtained from one kind of temporarily exported goods only:Value scale method (a)Quantity of temporarily exported goods: 100 kg A (b)Yield of 100 kg A:

200 kg X at ECU 12 ECU	=	ECU 2400
30 kg Y at ECU 5 ECU	=	ECU 150
		ECU 2550

(c)Calculation of respective proportions:

200 kg X	=	2400/2550 × 100 kg	=	94,12 kg A
30 kg Y	=	150/2550 × 100 kg	=	5,88 kg A
				100 kg A

(d)Quantity of compensating products released for free circulation: 180 kg X et 20 kg Y (e)Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted:

180 kg X	=	180/200 × 94,12	=	84,71 kg A
20 kg Y	=	20/30 × 5,88	=	3,92 kg A
				88,63 kg A

V.Article 774, second case: Several kinds of compensating products are obtained from several kinds of temporarily exported goods:Quantitative scale method (a)Quantity of temporarily exported goods: 100 kg A and 50 kg B (b)Yield of 100 kg A and 50 kg B:

200 kg X, which incorporates	85 kg A	and	35 kg B
30 kg Y, which incorporates	10 kg A	and	12 kg B
	95 kg A	and	47 kg B

(c)Calculation of respective proportions:

200 kg X	=	85/95 × 100 kg	=	89,47 kg A
	=	35/47 × 50 kg	=			37,23 kg B
30 kg Y	=	10/95 × 100 kg	=	10,53 kg A
	=	12/47 × 50 kg	=			12,76 kg B
				100 kg A	and	50 kg B

(d)Quantity of compensating products released for free circulation: 180 kg X and 20 kg Y (e)Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted:

180 kg X	=	180/200 × 89,47	=	80,52 kg A
	=	180/200 × 37,23	=			33,51 kg B
20 kg Y	=	20/30 × 10,53	=	7,02 kg A
	=	20/30 × 12,76	=			8,51 kg B
				87,54 kg A	and	42,02 kg B

VI.Article 775, second case: Several kinds of compensating products are obtained from several kinds of temporarily exported goods:Value scale method (a)Quantity of temporarily exported goods: 100 kg A and 50 kg B (b)Yield of 100 kg A and 50 kg B:

200 kg X at ECU 12	=	ECU 2400
30 kg Y at ECU 5	=	ECU 150
		ECU 2550

200 kg X	=	2400/2550 × 100 kg	=	94,12 kg A
	=	2400/2550 × 50 kg	=			47,06 kg B
30 kg Y	=	150/2550 × 100 kg	=	5,88 kg A
	=	150/2550 × 50 kg	=			2,94 kg B
				100 kg A	and	50 kg B

(d)Quantity of compensating products released for free circulation: 180 kg X and 20 kg Y (e)Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted:

180 kg X	=	180/200 × 94,12 kg	=	84,71 kg A
	=	180/200 × 47,06 kg	=			42,35 kg B
20 kg Y	=	20/30 × 5,88 kg	=
	=	20/30 × 2,94 kg	=	3,92 kg A		1,96 kg B
				88,63 kg A	and	44.31 kg B

ANNEX 106 PROVISIONS REGARDING THE INF 2 INFORMATION SHEET 1.The form for the INF 2 information sheet shall be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m2. 2.The form shall measure 210 × 297 mm. 3.Member States shall be responsible for having the form printed. Each form shall bear an individual serial number, preceded by letters indicating the issuing Member State, as follows:

BE	— Belgium,
DK	— Denmark,
DE	— Germany,
EL	— Greece,
ES	— Spain,
FR	— France,
IE	— Ireland,
IT	— Italy,
LU	— Luxembourg,
NL	— Netherlands,
AT	— Austria,
PT	— Portugal,
FI	— Finland
SE	— Sweden,
UK	— United Kingdom.

4.The form shall be printed in one of the official languages of the Community designated by the Member State issuing the authorization. ANNEX 107 ANNEX 108null ANNEX 109 PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS STATUS OF GOODS ENTERED IN A FREE ZONE OR FREE WAREHOUSE 1.The form for the certificate of the customs status of goods entered in a free zone or free warehouse shall be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m2. 2.The form shall measure 210 by 297 mm. 3.Member States shall be responsible for having the form printed. Each form shall bear an individual serial number. 4.The form shall be printed in one of the official languages of the Community designated by the customs authorities of the Member State in which the certificate is issued. The boxes shall be filled in in an official language of the Community designated by the customs authorities of the Member State in which the certificate is issued. 5.The form must not contain erasures or insertions. Any changes must be made by crossing out the incorrect particulars and adding, where appropriate, the correct particulars. Any such changes must be endorsed by the person making out the certificate and by the customs authorities. 6.The articles referred to in the certificate must be listed in single spacing and each article must be preceded by a serial number. A horizontal line must be drawn immediately under the last article. Unused spaces must be crossed through in such a way as to prevent any subsequent addition. 7.The original and one copy of the form duly completed shall be lodged with the competent customs office when the goods enter the free zone or free warehouse or when the customs declaration is lodged, as appropriate. The customs authorities shall endorse the form and keep the copy of the certificate. 8.Where the operator makes out the certificate pursuant to Article 819 (2), box 5 may be: stamped by the customs office and signed by an official of that office in advance, or stamped by the operator with a special metal stamp accepted by the customs authorities.The operator shall keep the copy of the certificate with his stock records. ANNEX 110 NOTE CONCERNING INFORMATION SHEET INF 3 1.The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m2. 2.The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between -5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7. 3.Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed. 4.The forms shall be printed in one of the official languages of the Community accepted by the competent authorities of the Member State of exportation. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of reimportation in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages. ANNEX 110 A ANNEX 111 ANNEX 112 ANNEX 113 PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS PART I: GENERAL IMPLEMENTING PROVISIONS TITLE I: GENERAL Chapter 1: Definitions Chapter 2: Decisions Chapter 3: Data-processing techniques TITLE II: BINDING INFORMATION Chapter 1: Definitions Chapter 2: Procedure for obtaining binding information - Notification of information to applicants and transmission to the Commission Chapter 3: Provisions applying in the event of inconsistencies in binding information Chapter 4: Legal effect of binding information Chapter 5: Provisions applying in the event of expiry of binding information TITLE IV: ORIGIN OF GOODS Chapter 1: Non-preferential origin Section 1: Working or processing conferring origin Subsection 1: Textiles and textile articles falling within Section XI of the combined nomenclature Subsection 2: Products other than textiles and textile articles falling within Section XI of the combined nomenclature Subsection 3: Common provisions for all products Section 2: Implementing provisions relating to spare parts Section 3: Implementing provisions relating to certificates of origin Subsection 1: Provisions relating to universal certificates of origin Subsection 2: Specific provisions concerning certificates of origin for certain agricultural products subject to special import arrangements (a) Certificates of origin (b) Administrative cooperation Chapter 2: Preferential origin Section 1: Generalised system of preferences Subsection 1: Definition of the concept of originating products Subsection 2: Proof of origin: (a) Certificate of origin form A (b) Invoice declaration Subsection 3: Methods of administrative cooperation Subsection 4: Ceuta and Melilla Subsection 5: Final provisions Section 2: Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply Subsection 1: Definition of the concept of originating products Subsection 2: Proof of origin: (a) Movement certificate EUR.1 (b) Invoice declaration Subsection 3: Methods of administrative cooperation Subsection 4: Ceuta and Melilla TITLE V: CUSTOMS VALUE Chapter 1: General provisions Chapter 2: Provisions concerning royalties and licence fees Chapter 3: Provisions concerning the place of introduction into the Community Chapter 4: Provisions concerning transport costs Chapter 5: Valuation of certain carrier media for use in ADP equipment Chapter 6: Provisions concerning rates of exchange Chapter 7: Simplified procedures for certain perishable goods Chapter 8: Declarations of particulars and documents to be furnished TITLE VI: INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY Chapter 1: Examination of goods and taking of samples by the person concerned Chapter 2: Summary declaration Chapter 3: Temporary storage Chapter 4: Special provisions applicable to goods consigned by sea or air Section 1: General provision Section 2: Special provisions applicable to the cabin baggage and hold baggage of travellers TITLE VII: CUSTOMS DECLARATIONS - NORMAL PROCEDURE Chapter 1: Customs declarations in writing Section 1: General provisions Section 2: Forms to be used Section 3: Particulars required according to the customs procedure concerned Section 4: Documents to accompany the customs declaration Chapter 2: Customs declarations made using a data-processing technique Chapter 3: Customs declarations made orally or by any other act Section 1: Oral declarations Section 2: Customs declarations by any other act Section 3: Provisions common to Sections 1 and 2 Section 4: Postal traffic TITLE VIII: EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE TITLE IX: SIMPLIFIED PROCEDURES Chapter 1: General provisions Chapter 2: Declarations for release for free circulation Section 1: Incomplete declarations Section 2: Simplified declaration procedure Section 3: Local clearance procedure Chapter 3: Declarations for a customs procedure with economic impact Section 1: Entry for a customs procedure with economic impact Subsection 1: Entry for the customs warehousing procedure A: Incomplete declarations B: Simplified declaration procedure C: Local clearance procedure Subsection 2: Entry for the inward processing, processing under customs control or temporary importation procedures A: Incomplete declarations B: Simplified declaration procedure and local clearance procedure Subsection 3: Goods declared for the outward processing procedure Subsection 4: Common provisions Section 2: Discharge of a customs procedure with economic impact Chapter 4: Export declarations Section 1: Incomplete declarations Section 2: Simplified declaration procedure Section 3: Local clearance procedure Section 4: Provisions common to Sections 2 and 3 PART II: CUSTOMS-APPROVED TREATMENT OR USE TITLE I: RELEASE FOR FREE CIRCULATION Chapter 1: General provisions Chapter 2: End-use Chapter 3: Management of tariff measures Section 1: Management of tariff quotas designed to be used following the chronological order of dates of customs declarations Section 2: Surveillance of imports TITLE II: CUSTOMS STATUS OF GOODS AND TRANSIT Chapter 3: Customs status of goods Section 1: General provisions Section 2: Proof of Community status Subsection 1: T2L document Subsection 2: Commercial documents Subsection 3: Other proof specific to certain operations Subsection 4: Proof of Community status of goods provided by an authorised consignor Subsection 5: Specific provisions concerning products of sea-fishing and other products taken from the sea by boats Chapter 4: Community transit Section 1: General provisions Section 2: Procedure Subsection 1: Individual guarantee Subsection 2: Means of transport and declarations Subsection 3: Formalities at the office of departure Subsection 4: Formalities en route Subsection 5: Formalities at the office of destination Subsection 6: Checking the end of the procedure Subsection 7: Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks Section 3: Simplifications Subsection 1: General provisions concerning simplifications Subsection 2: Comprehensive guarantee and guarantee waiver Subsection 3: Special loading lists Subsection 4: Use of seals of a special type Subsection 5: Exemption regarding prescribed itinerary Subsection 6: Authorised consignor status Subsection 7: Authorised consignee status Subsection 8: Simplified procedures for goods carried by rail or in large containers A: General provisions relating to carriage by rail B: Provisions relating to goods carried in large containers C: Other provisions D: Scope of the normal procedures and the simplified procedures Subsection 9: Simplified procedures for transport by air Subsection 10: Simplified procedures for maritime transport Subsection 11: Simplified procedure for transport by pipeline Section 4: Customs debt and recovery Chapter 9: Transport under the TIR or ATA procedure Section 1: Common Provisions Section 2: The TIR procedure Section 3: The ATA procedure Chapter 10: Transport under the form 302 procedure Chapter 10a: Procedure for postal consignments TITLE III: CUSTOMS PROCEDURES WITH ECONOMIC IMPACT Chapter 1: Basic provisions common to more than one of the arrangements Section 1: Definitions Section 2: Application for authorisation Section 3: Single authorisation Section 4: Economic conditions Section 5: The decision on authorisation Section 6: Other provisions concerning the operation of the arrangements Subsection 1: General provisions Subsection 2: Transfers Subsection 3: Records Subsection 4: Rate of yield and calculation formula Subsection 5: Compensatory interest Subsection 6: Discharge Section 7: Administrative cooperation Chapter 2: Customs warehousing Section 1: General provisions Section 2: Additional conditions concerning the granting of the authorisation Section 3: Stock records Section 4: Other provisions concerning the operation of the arrangements Chapter 3: Inward processing Section 1: General provision Section 2: Additional conditions concerning the granting of the authorisation Section 3: Provisions concerning the operation of arrangements Section 4: Provisions concerning the operation of the suspension system Section 5: Provision concerning the operation of the drawback system Chapter 4: Processing under customs control Chapter 5: Temporary importation Section 1: General provisions Section 2: Conditions for total relief from import duties Subsection 1: Means of transport Subsection 2: Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers Subsection 3: Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones Subsection 4: Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment Subsection 5: Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production Subsection 6: Goods for events or for sale Subsection 7: Spare parts, accessories and equipment; other goods Section 3: Provisions concerning the operation of the arrangements Chapter 6: Outward processing Section 1: Additional conditions concerning the granting of the authorisation Section 2: Provisions concerning the operation of the arrangements Section 3: Provisions concerning the calculation of the duty relief TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT Chapter 1: Permanent exportation Chapter 2: Temporary exportation using an ATA carnet TITLE V: OTHER CUSTOMS-APPROVED TREATMENTS OR USES Chapter 1: Free zones and free warehouses Section 1: Provisions common to Sections 2 and 3 Subsection 1: Definitions and general provisions Subsection 2: Approval of the stock records Section 2: Provisions applicable to free zones of control type I and to free warehouses Subsection 1: Controls Subsection 2: Other provisions concerning the operation of free zone of control type I and free warehouses Section 3: Provisions applicable to free zones of control type II Chapter 2: Re-exportation, destruction and abandonment TITLE VI: GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY PART III: PRIVILEGED OPERATIONS TITLE I: RETURNED GOODS TITLE II: PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING VESSELS PART IV: CUSTOMS DEBT TITLE I: SECURITY TITLE II: INCURRENCE OF THE DEBT Chapter 1: Failures which have no significant effect on the operation of temporary storage or of the customs procedure Chapter 2: Natural wastage Chapter 3: Goods in special situations TITLE III: RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT TITLE IV: REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES Chapter 1: General provisions Chapter 2: Implementing provisions relating to Articles 236 to 239 of the Code Section 1: Application Section 2: Procedure for granting repayment or remission Chapter 3: Specific provisions relating to the application of Article 239 of the Code Section 1: Decisions to be taken by the customs authorities of the Member States Section 2: Decisions to be taken by the Commission Chapter 4: Administrative assistance between the Customs authorities of the Member States PART IV A: CONTROLS ON THE USE AND/OR DESTINATION OF GOODS PART V: FINAL PROVISIONS ANNEXES