Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Modified by
- Commission Implementing Regulation (EU) 2015/428of 10 March 2015amending Regulation (EEC) No 2454/93 and Regulation (EU) No 1063/2010 as regards the rules of origin relating to the scheme of generalised tariff preferences and preferential tariff measures for certain countries or territories, 32015R0428, March 14, 2015
- Commission Implementing Regulation (EU) 2016/481of 1 April 2016repealing Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32016R0481, April 2, 2016
Corrected by
- Corrigendum to Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R1063R(02), November 10, 2011
(a) "beneficiary country" means a country or territory listed in Regulation (EC) No 732/2008; the term "beneficiary country" shall also cover and cannot exceed the limits of the territorial sea of that country or territory within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982 );(b) "manufacture" means any kind of working or processing including assembly; (c) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (d) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (e) "goods" means both materials and products; (f) "bilateral cumulation" means a system that allows products which according to this Regulation originate in the European Union, to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country; (g) "cumulation with Norway, Switzerland or Turkey" means a system that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the European Union; (h) "regional cumulation" means a system whereby products which according to this Regulation originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there; (i) "extended cumulation" means a system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country; (j) "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product; (k) "regional group" means a group of countries between which regional cumulation applies; (l) "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); (m) "value of materials" in the list in Annex 13a 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 beneficiary country. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis ;(n) "ex-works price" 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 and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (o) "maximum content of non-originating materials" means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading; (p) "net weight" means the weight of the goods themselves without packing materials and packing containers of any kind; (q) "chapters", "headings" and "sub-headings" mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;(r) "classified" refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System; (s) "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;
(t) "exporter" means a person exporting the goods to the European Union or to a beneficiary country who is able to prove the origin of the goods, whether or not he is the manufacturer and whether or not he himself carries out the export formalities; (u) "registered exporter" means an exporter who is registered with the competent authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme; (v) "statement on origin" means a statement made out by the exporter indicating that the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff treatment or the economic operator in a beneficiary country importing materials for further processing in the context of cumulation rules to prove the originating status of such goods.
(a) to put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this section, including where appropriate the arrangements necessary for the application of cumulation; (b) that their competent authorities will cooperate with the Commission and the customs authorities of the Member States.
(a) providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; (b) without prejudice to Articles 97g and 97h, verifying the originating status of products and the compliance with the other conditions laid down in this section, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
(a) part of the governmental authorities of the country concerned, or act under the authority of the government, and empowered to register exporters and to withdraw them from the record of registered exporters; (b) part of the governmental authorities of the country concerned and empowered to support the Commission and the customs authorities of the Member States through the administrative co-operation as provided for in this section.
(a) products wholly obtained in that country within the meaning of Article 75; (b) products obtained in that country incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 76.
(a) the products returned are the same as those which were exported, and (b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.
(a) mineral products extracted from its soil or from its seabed; (b) plants and vegetable products grown or harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products from slaughtered animals born and raised there; (f) products obtained by hunting or fishing conducted there; (g) products of aquaculture where the fish, crustaceans and molluscs are born and raised there; (h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; (i) products made on board its factory ships exclusively from the products referred to in point (h); (j) used articles collected there fit only for the recovery of raw materials; (k) waste and scrap resulting from manufacturing operations conducted there; (l) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights; (m) goods produced there exclusively from products specified in points (a) to (l).
(a) they are registered in the beneficiary country or in a Member State, (b) they sail under the flag of the beneficiary country or of a Member State, (c) they meet one of the following conditions: (i) they are at least 50 % owned by nationals of the beneficiary country or of Member States, or (ii) they are owned by companies: which have their head office and their main place of business in the beneficiary country or in Member States, and which are at least 50 % owned by the beneficiary country or Member States or public entities or nationals of the beneficiary country or Member States.
(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 and textile articles; (e) simple painting and polishing operations; (f) husking and partial or total milling of rice; polishing and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal 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; mixing of sugar with any material; (n) simple addition of water or dilution or dehydratation or denaturation of products; (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (p) a combination of two or more of the operations specified in points (a) to (o); (q) slaughter of animals.
(a) 15 % of the weight of the product for products falling within Chapters 2 and 4 to 24 of the Harmonized System, other than processed fishery products of Chapter 16; (b) 15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances mentioned in Notes 6 and 7 of Part I of Annex 13a, shall apply.
(a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
(a) Group I: Brunei, 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; (d) Group IV: Argentina, Brazil, Paraguay and Uruguay.
(a) for the purpose of regional cumulation between the countries of a regional group the rules of origin laid down in this Section apply. Where the qualifying operation laid down in Part II of Annex 13a is not the same for all countries involved in cumulation, the origin of products exported from one country to another country of the regional group for the purpose of regional cumulation shall be determined on the basis of the rule which would apply if the products were being exported to the European Union; (b) the countries of the regional group have undertaken: (i) to comply or ensure compliance with this Section, and (ii) to provide the administrative cooperation necessary to ensure the correct implementation of this Section both with regard to the European Union and between themselves;
(c) the undertakings referred to in point (b) have been notified to the Commission by the Secretariat of the regional group concerned or another competent joint body representing all the members of the group in question.
(a) the tariff preference applicable in the European Union is not the same for all the countries involved in the cumulation; and (b) the materials concerned would benefit, through cumulation, from a tariff treatment more favourable than the one they would benefit from if directly exported to the European Union.
(a) the conditions laid down in paragraph 2(a) are met, and (b) the countries to be involved in such regional cumulation have undertaken and jointly notified to the Commission their undertaking: (i) to comply or ensure compliance with this Section, and (ii) to provide the administrative cooperation necessary to ensure the correct implementation of this Section both with regard to the European Union and between themselves.
(a) materials originating in a country of one regional group shall be considered as materials originating in a country of the other regional group when incorporated in a product obtained there, provided that the working or processing carried out in the latter beneficiary country goes beyond the operations described in Article 78(1) and, in the case of textile products, also beyond the operations set out in Annex 16. (b) where the condition laid down in point (a) is not fulfilled, the products shall have as country of origin the country participating in the cumulation which accounts for the highest share of the value of the materials used originating in countries participating in the cumulation. Where the country of origin is determined pursuant to point (b) of the first sub-paragraph, that country shall be stated as country of origin on the proof of origin made out by the exporter of the product to the European Union or, until the application of the registered exporter system, issued by the authorities of the beneficiary country of exportation.
(a) the countries involved in the cumulation have undertaken to comply or ensure compliance with this Section and to provide the administrative co-operation necessary to ensure the correct implementation of this Section both with regard to the European Union and also between themselves. (b) the undertaking referred to in point (a) has been notified to the Commission by the beneficiary country concerned.
(a) the date on which the cumulation between countries of Group I and Group III provided for in paragraph 5 takes effect, the countries involved in that cumulation and, where appropriate, the list of materials in relation to which the cumulation applies. (b) the date on which the extended cumulation takes effect, the countries involved in that cumulation and the list of materials in relation to which the cumulation applies.
(a) exports from the European Union to a beneficiary country for the purposes of bilateral cumulation; (b) exports from one beneficiary country to another for the purposes of regional cumulation as provided for in Article 86(1) and (5), without prejudice to the second sub-paragraph of Article 86(2) (a).
(a) the beneficiary makes improper use of the authorisation in any manner whatsoever, or (b) the beneficiary fails to fulfil any of the other conditions laid down in this section or section 1A.
(a) internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin provided for in Article 72 where it could do so previously; or (b) it requires time to prepare itself to comply with the rules for the acquisition of origin provided for in Article 72.
(a) in cases of goods satisfying the requirements of this section exported by a registered exporter within the meaning of Article 92; (b) in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6000 .
(a) name and full address of the place where Registered Exporter is established/resides, including the identifier of the country or territory (ISO alpha 2 country code); (b) number of Registered Exporter; (c) products intended to be exported under the scheme (indicative list of Harmonized System chapters or headings as considered appropriate by the applicant); (d) dates as from and until when the exporter is/was registered; (e) the reason for withdrawal (registered exporter’s request /withdrawal by competent authorities). This data shall only be available to competent authorities.
(a) they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment; (b) they shall keep available all evidence relating to the material used in the manufacture; (c) they shall keep all customs documentation relating to the material used in the manufacture; (d) they shall keep for at least three years from the end of the year in which the statement on origin was made out, or more if required by national law, records of: (i) the statements on origin they made out; and (ii) their originating and non-originating materials, production and stock accounts.
(a) they are dismantled or non assembled products within the meaning of General Interpretative rule 2(a) of the Harmonized System, (b) they are falling within Section XVI or XVII or heading 7308 or9406 of the Harmonized System, and(c) they are intended to be imported by instalments.
(i) in the data-base referred to in Article 69(3) that the exporter is registered to make statements on origin, except where the total value of the originating products consigned does not exceed EUR 6000 , and(ii) that the statement on origin is made out in accordance with Annex 13d.
(a) products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500; (b) products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1200 .
(a) they are not imported by way of trade; (b) they have been declared as meeting the conditions for benefiting from the scheme; (c) there is no doubt as to the veracity of the declaration referred to in point (b).
(a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
(a) the particulars of the replacement statement(s) on origin; (b) the names and addresses of the consignor; (c) the consignee(s) in the European Union.
(a) all particulars of the re-consigned products; (b) the date on which the original statement on origin was made out; (c) all the necessary mentions as specified under Annex 13d; (d) the name and address of the consignor of the products in the European Union; (e) the name and address of the consignee in the European Union, Norway, Switzerland or Turkey; (f) the date and place of the replacement.
(a) the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 73 or Article 74, (b) the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1.
(a) the goods are not the same as those mentioned in the statement on origin; (b) the declarant fails to submit a statement on origin for the products concerned, where such a statement is required; (c) without prejudice to point (b) of Article 90 and to Article 97d(1), the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country; (d) the statement on origin is not made out in accordance with Annex 13d; (e) the conditions of Article 74 are not met.
(a) have received a reply according to which the exporter was not entitled to make out the statement on origin; (b) have received a reply according to which the products concerned are not originating in a beneficiary country or the conditions of Article 73 were not met; (c) had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and (i) have received no reply within the time period permitted in accordance with Article 97h; or (ii) have received a reply not providing adequate answers to the questions raised in the request.
(a) verifications of the originating status of products at the request of the customs authorities of the Member States, (b) regular controls on exporters on their own initiative.
(a) exports from the European Union to a beneficiary country for the purpose of bilateral cumulation; (b) exports from one beneficiary country to another for the purpose of regional cumulation as provided for in Article 86(1) and (5).
(a) the exporter has an EORI number in accordance with Articles 4k to 4t; (b) the exporter has the status of "approved exporter" under a preferential arrangement; (c) the exporter provides in its request addressed to the customs authority of the Member State the following data set out in the form a model of which appears at Annex 13c: (i) the details set out in boxes 1 and 4; (ii) the undertaking set out in box 5.
(1) In Part I, Title IV, Chapter 2, Articles 66 to 97 are replaced by the following: (2) In Part I, Title IV, Chapter 2, the following Section 1A is inserted: " Section 1A Procedures and methods of administrative cooperation applicable until the application of the registered exporter system Sub-section 1 General principles Article 97k 1. Every beneficiary country shall comply or ensure compliance with: (a) the rules on the origin of the products being exported, laid down in Section 1; (b) the rules for completion and issue of certificates of origin Form A, a specimen of which is set out in Annex 17; (c) the provisions for the use of invoice declarations, a specimen of which is set out in Annex 18; (d) the provisions concerning methods of administrative cooperation referred to in Article 97s; (e) the provisions concerning granting of derogations referred to in Article 89.
2. The competent authorities of the beneficiary countries shall cooperate with the Commission or the Member States by, in particular: (a) providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; (b) without prejudice to Articles 97s and 97t, verifying the originating status of products and the compliance with the other conditions laid down in this section, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
3. Where, in a beneficiary country, a competent authority for issuing certificates of origin Form A is designated, documentary proofs of origin are verified, and certificates of origin Form A for exports to the European Union are issued, that beneficiary country shall be considered to have accepted the conditions laid down in paragraph 1. 4. When a country or territory is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EC) No 732/2008, goods originating in that country or territory shall 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 97s. 5. 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. Sub-section 2 Procedures at export in the beneficiary country Article 97l 1. Certificates of origin Form A, a model of which is set out in Annex 17, shall be issued on written application from the exporter or its authorised representative, together with any other appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A. 2. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured. However, 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.
3. 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. Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement "Issued retrospectively" or "Délivré à posteriori ".4. 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. The duplicate takes effect from the date of the original. 5. For the purposes of verifying whether the product for which a certificate of origin Form A is requested complies with the relevant rules of origin, the competent governmental authorities shall be entitled to call for any documentary evidence or to carry out any check which they consider appropriate. 6. Completion of box 2 of the certificate of origin Form A shall be optional. Box 12 shall bear the mention "European Union" or the name of one of the Member States. 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, as well as the signature of the exporter’s authorised signatory to be entered in box 12, shall be handwritten. Article 97m 1. The invoice declaration may be made out 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 administrative cooperation referred to in Article 97k (2) applies to this procedure.2. 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. 3. 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. Invoice declarations shall bear the original signature of the exporter in manuscript. 4. The use of an invoice declaration shall be subject to the following 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 that verification in the invoice declaration.
5. When cumulation under Articles 84, 85 or 86 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 a party with which cumulation is permitted are used shall rely on the following: in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of sub-section 5, in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be, in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, a model of which appears at Annex 17 or, as the case may be, an invoice declaration, the text of which appears in Annex 18, in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the European Union and the country concerned.
In the cases referred to in the first, second, third and forth indent of the first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication "EU cumulation", "Norway cumulation", "Switzerland cumulation", "Turkey cumulation", "regional cumulation", "extended cumulation with country x" or "Cumul UE", "Cumul Norvège", "Cumul Suisse", "Cumul Turquie", "cumul régional", "cumul étendu avec le pays x". Sub-section 3 Procedures at release for free circulation in the European Union Article 97n 1. Certificates of origin Form A or invoice declarations shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures concerning the customs declaration. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the period of validity mentioned in Article 97k (5) may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been presented to customs before the said final date. Article 97o 1. Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Member State, dismantled or non-assembled products within the meaning of General rule 2(a) for the interpretation of the Harmonized System and falling within Section XVI or XVII or heading 7308 or9406 of the Harmonized System are imported by instalments, a single proof of origin for such products may be submitted to the customs authorities on importation of the first instalment.2. 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 Member State(s); (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 of the same Member State.
This procedure shall be applicable for a period determined by the competent customs authorities. Article 97p 1. When originating products are placed under the control of a customs office of a single Member State, 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 European Union or, where applicable, to Norway, Switzerland or Turkey. 2. Replacement certificates of origin Form A shall be issued by the customs office under whose control the products are placed. 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 "Certificat 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 of the re-exported products appearing on the original certificate shall be transferred to boxes 3 to 9 and references to the re-exporter’s invoice shall be given in box 10. 4. The customs authorities which issued the replacement certificate shall endorse box 11. The responsibility of the authorities shall be 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. 5. The customs office which is requested to perform the operation referred to in paragraph 1 shall 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. 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 under a derogation granted in accordance with Article 89, the procedure laid down in this Article shall apply only when such products are intended for the European Union. Where the product concerned has acquired originating status through regional cumulation, a replacement certificate may only be made out for sending products to Norway, Switzerland or Turkey where these countries apply the same regional cumulation rules as the European Union. Article 97q 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 66 without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that: (a) such products: i) are not imported by way of trade; ii) have been declared as meeting the conditions required for benefiting from the scheme;
(b) there is no doubt as to the veracity of the declaration referred to in point (a)(ii).
2. Imports shall not be considered as imports by way of trade if all the following conditions are met: (a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. The total value of the products referred to in paragraph 2 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 97r 1. The discovery of slight discrepancies between the statements made in the certificate of origin Form A 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.2. Obvious formal errors on a certificate of origin Form A, a movement certificate EUR.1 or an invoice declaration shall 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. Sub-section 4 Methods of administrative cooperation Article 97s 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 Commission will forward this information to the customs authorities of the Member States. When this information is communicated within the framework of an amendment of previous communications, the Commission will 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. Beneficiary countries which have already provided the information required under the first sub-paragraph shall not be obliged to provide it again, unless there has been a change. 2. For the purpose of Article 97k (4) the Commission will publish, in the Official Journal of the European Union ("C" series), the date on which a country or territory admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EC) No 732/2008 met the obligations set out in paragraph 1.3. The Commission will 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 upon request of the competent authorities of the beneficiary countries. Article 97t 1. Subsequent verifications of certificates of origin Form A and invoice declarations shall be carried out at random or whenever the customs authorities of the Member States 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. When they make a request for subsequent verification, the customs authorities of the Member States 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 customs authorities of the Member States decide to suspend the granting of the tariff preferences 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 a request for subsequent verification has been made, such verification shall be carried out and its results communicated to the customs authorities of the Member States within a maximum of six months or, in the case of requests sent to Norway, Switzerland or Turkey for the purpose of verifying replacement proofs of origin made out in their territories on the basis of a certificate of origin Form A or an invoice declaration made out in a beneficiary country, within a maximum of eight months from the date on which the request was sent. 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. 4. In the case of certificates of origin Form A issued following bilateral cumulation, 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 from the date on which the second communication was sent, 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. 6. Where the verification procedure or any other available information appears to indicate that the rules of origin are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the customs authorities of the Member States, 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 Commission or the customs authorities of the Member States may participate in the inquiries. 7. For the purposes of the subsequent verification of certificates of origin Form A, the exporters shall keep all appropriate documents proving the originating status of the products concerned and the competent governmental authorities of the exporting beneficiary country shall keep copies of the certificates, as well as any export documents referring to them. These documents shall be kept for at least three years from the end of the year in which the certificate of origin Form A was issued. Article 97u 1. Articles 97s and 97t shall also apply between the countries of the same regional group for the purposes of provision of information to the Commission or to the customs authorities of the Member States and of the subsequent verification of certificates of origin Form A or invoice declarations issued in accordance with the rules on regional cumulation of origin. 2. For the purpose of Articles 85, 97m and 97p, the agreement concluded between the European Union, Norway, Switzerland and Turkey shall include inter alia an undertaking to provide each other with the necessary support in matters of administrative cooperation. For the purpose of Articles 86(7) and (8) and 97k, the country with which the European Union has concluded a free-trade agreement in force and which has agreed to be involved in extended cumulation with a beneficiary country shall also agree to provide the latter with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free-trade agreement concerned. Sub-section 5 Procedures for the purpose of bilateral cumulation Article 97v 1. Evidence of the originating status of European Union products 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 an invoice declaration, the text of which is set out in Annex 18. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6000 or by an approved European Union exporter.
2. The exporter or its authorised representative shall enter "GSP beneficiary countries" and "EU", or "Pays bénéficiaires du SPG" and "UE", 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 EUR.1 movement certificates and, with the exception of the provisions concerning their issue, to invoice declarations.4. The customs authorities of the Member States may authorise any exporter, hereinafter referred to as an "approved exporter", who makes frequent shipments of products originating in the European Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify: (a) the originating status of the products, and (b) the fulfilment of other requirements applicable in that Member State.
5. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration. 6. The customs authorities shall monitor the use of the authorisation by the approved exporter. The customs authorities may withdraw the authorisation at any time. They shall withdraw the authorisation in each of the following cases: (a) the approved exporter no longer offers the guarantees referred to in paragraph 4; (b) the approved exporter does not fulfil the conditions referred to in paragraph 5; (c) the approved exporter otherwise makes improper use of the authorisation.
7. An approved exporter shall not be required to sign invoice declarations provided that the approved exporter gives the customs authorities a written undertaking accepting full responsibility for any invoice declaration which identifies the approved exporter as if the approved exporter had signed it in manuscript. Sub-section 6 Ceuta and Melilla Article 97w The provisions of this Section concerning the issue, use and subsequent verification of proofs of origin shall apply mutatis mutandis to products exported from a beneficiary country to Ceuta and Melilla and to products exported from Ceuta and Melilla to a beneficiary country for the purposes of bilateral cumulation.Ceuta and Melilla shall be regarded as a single territory. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla." (3) In Part I, Title IV, Chapter 2, Section 2, the following Article 97x is inserted before sub-section 1: "Article 97x 1. For the purposes of this Section the following definitions shall apply: (a) "manufacture" means any kind of working or processing including assembly; (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; Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, 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 European Union or in the beneficiary country within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this sub-paragraph shall be applied mutatis mutandis ;(h) "chapters", "headings" and "sub-headings" mean the chapters, the headings and "sub-headings" (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System; (i) "classified" refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System; (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.
2. For the purpose of paragraph 1(f), where the last working or processing has been subcontracted to a manufacturer, the term "manufacturer" referred to in the first paragraph of paragraph 1(f) may refer to the enterprise that has employed the subcontractor.". (4) In Article 99 the following point (d)a is inserted: "(d)a products from slaughtered animals born and raised there;".
(5) Article 101(1) is amended as follows: (a) point (g) is replaced by the following: "(g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;";
(b) point (m) is replaced by the following: "(m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;";
(c) the following point (m)a is inserted: "(m)a simple addition of water or dilution or dehydratation or denaturation of products;".
(6) Annex 13a set out in Annex I to this Regulation is inserted. (7) Annex 13b set out in Annex II to this Regulation is inserted. (8) Annex 13c set out in Annex III to this Regulation is inserted. (9) Annex 13d set out in Annex IV to this Regulation is inserted. (10) In Annex 14, in Notes 1 and 3.1 the phrase "Articles 69 and 100" is replaced by "Article 100". (11) Annex 17 is amended in accordance with Annex V to this Regulation. (12) Annex 18 is replaced by the text set out in Annex VI to this Regulation.
(a) through working or processing a maximum content of non-originating materials is not exceeded; (b) through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used; (c) a specific working and processing operation is carried out; (d) working or processing is carried out on certain wholly obtained 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 ,glass fibres, metal fibres.
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process See 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.
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process See 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 ex 2710 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 ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of headingex 2710 (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 ex 2710 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 ex 2710 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 ex 2712 only, de-oiling by fractional crystallisation.
| Harmonized System heading | Description of product | ||
|---|---|---|---|
| (1) | (2) | (3) | |
| Chapter 1 | Live animals | All the animals of Chapter 1 are wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the meat and edible meat offal in the products of this chapter is wholly obtained | |
| ex Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates, except for: | All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained | |
| Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
| Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
| Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
| Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; |
| |
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included, except for: | Manufacture from materials of any heading | |
| Inedible fish eggs and roes | All the eggs and roes are wholly obtained | ||
| 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 | |
| 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 |
| |
| Chapter 9 | Coffee, tea, maté and 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 materials of Chapters 10 and 11, headings | |
| Flour, meal and powder of the dried, shelled leguminous vegetables of heading | Drying and milling of leguminous vegetables of heading | ||
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture from materials of any heading, except that of the product | |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts | Manufacture from materials of any heading, in which the weight of sugar | |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture from materials of any heading | |
| 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 sub-heading, except that of the product | |
| Fats from pig, poultry, bovine, sheep or goat, fish, etc | Manufacture from materials of any heading except that of the product | ||
| Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.. Glycerol, crude; glycerol waters and glycerol lyes. | Manufacture from materials of any heading | ||
| Olive oil and its fractions | Manufacture in which all the vegetable materials used are wholly obtained | ||
| Manufacture from materials of any heading, except that of the product, in which the weight of all the materials of Chapter 4 used does not exceed 40 % of the weight of the final product | |||
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| |
| ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product | |
| Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings | ||
| Chemically pure maltose and fructose | Manufacture from materials of any heading including other materials of heading | ||
| Sugar confectionery (including white chocolate), not containing cocoa |
| ||
| Chapter 18 | Cocoa and cocoa preparations |
| |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
| |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture from materials of any heading, except that of the product, in which the weight of sugar | |
| Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid | Manufacture in which all the materials of Chapters 7 and 8 used are wholly obtained | ||
| ex Chapter 21 | Miscellaneous edible preparations; except for: |
| |
| Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |||
| Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | |||
| Manufacture from materials of any heading | |||
| Chapter 22 | Beverages, spirits and vinegar |
| |
| 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 | |
| Residues of starch manufacture | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product | ||
| Preparations of a kind used in animal feeding |
| ||
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used | |
| Unmanufactured tobacco; tobacco refuse | All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained | ||
| Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture from materials of any heading, except that of the product and of heading | ||
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | ||
| 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 | ||
| 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: | ||
| 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 | |||
| 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 | |||
| Petroleum gases and other gaseous hydrocarbons | |||
| Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | |||
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | |||
| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | ||
| Sulphur trioxide | |||
| Sodium perborate | |||
| Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | Manufacture from materials of any heading, including other materials of heading | ||
| ex Chapter 29 | Organic chemicals; except for: | ||
| Metal alcoholates of alcohols of this heading and of ethanol; except for: | |||
| Mannitol; D-glucitol (sorbitol); Glycerol | |||
| Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | |||
| Heterocyclic compounds with nitrogen hetero-atom(s) only | |||
| Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | |||
| Chapter 30 | Pharmaceutical products | Manufacture from materials of any heading | |
| Chapter 31 | Fertilisers | ||
| Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | ||
| ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | ||
| Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | |||
| 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 | ||
| Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes | ||
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | ||
| Chapter 37 | Photographic or cinematographic goods | ||
| ex Chapter 38 | Miscellaneous chemical products; except for: | ||
| Refined tall oil | |||
| Spirits of sulphate turpentine, purified | |||
| Ester gums | |||
| Wood pitch (wood tar pitch) | |||
| 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: With a basis of amylaceous substances | |||
| Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | |||
| Sorbitol other than that of sub-heading | |||
| ex Chapter 39 | Plastics and articles thereof; except for: | ||
| Ionomer sheet or film | |||
| Foils of plastic, metallised | |||
| ex Chapter 40 | Rubber and articles thereof; except for: | ||
| Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |||
| Retreading of used tyres | |||
| 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 | |
| Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41 | Manufacture from materials of any heading | ||
| Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | |||
| Leather further prepared after tanning or crusting | Manufacture from materials of any heading, except that of the product. However, materials of sub-headings | ||
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | ||
| ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | ||
| Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading | Manufacture from materials of any heading | ||
| Tanned or dressed furskins, assembled: | |||
| Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | |||
| Manufacture from non-assembled, tanned or dressed furskins | |||
| Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading | ||
| ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | ||
| Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing | ||
| 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 endjointing | ||
| Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | ||
| Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | ||
| Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | |||
| Beading or moulding | |||
| Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading | ||
| Chapter 45 | Cork and articles of cork | ||
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | ||
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | ||
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | ||
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | ||
| ex Chapter 50 | Silk; except for: | Manufacture from materials of any heading, except that of the product | |
| Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | ||
| Silk yarn and yarn spun from silk waste | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting | ||
| Woven fabrics of silk or of silk waste: | |||
| 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 | |
| Yarn of wool, of fine or coarse animal hair or of horsehair | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
| Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | |||
| ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product | |
| Yarn and thread of cotton | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
| Woven fabrics of cotton: | |||
| 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 | |
| Yarn of other vegetable textile fibres; paper yarn | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
| Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | |||
| Yarn, monofilament and thread of man-made filaments | Extrusion of man-made fibres accompanied by spinning | ||
| Woven fabrics of man-made filament yarn: | |||
| Man-made staple fibres | Extrusion of man-made fibres | ||
| Yarn and sewing thread of man-made staple fibres | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
| Woven fabrics of man-made staple fibres: | |||
| ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: | ||
| Felt, whether or not impregnated, coated, covered or laminated: | |||
| |||
| Nonwovens, whether or not impregnated, coated, covered or laminated | |||
| Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading | |||
| Manufacture from rubber thread or cord, not textile covered | |||
| Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres | |||
| Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading | Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres | ||
| Gimped yarn, and strip and the like of heading | |||
| Chapter 57 | Carpets and other textile floor coverings: |
| |
| ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: | ||
| 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 | ||
| 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 | ||
| Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | |||
| Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | |||
| Weaving | |||
| Extrusion of man-made fibres accompanied by weaving | |||
| Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading | |||
| 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 | Weaving accompanied by dyeing or by coating | ||
| Textile wall coverings: | |||
| Weaving accompanied by dyeing or by coating | |||
| Rubberised textile fabrics, other than those of heading | |||
| Extrusion of man-made fibres accompanied by weaving | |||
| Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | |||
| Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | |||
| Manufacture from tubular knitted gas-mantle fabric | |||
| Manufacture from materials of any heading, except that of the product | |||
| Textile articles of a kind suitable for industrial use: | |||
| Weaving | |||
| Chapter 60 | Knitted or crocheted fabrics | ||
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | ||
| ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | ||
| Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered | |||
| Fire-resistant equipment of fabric covered with foil of aluminised polyester | |||
| Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | |||
| Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading | |||
| 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 | |||
| 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 | |
| Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | |||
| Weaving or knitting accompanied by making-up (including cutting) | |||
| Sacks and bags, of a kind used for the packing of goods | |||
| Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | |||
| 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 | ||
| 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 | |||
| 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 | |
| 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 | ||
| Chapter 65 | Headgear and parts thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof: | ||
| 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: | ||
| Articles of slate or of agglomerated slate | Manufacture from worked slate | ||
| 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 | ||
| 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 | ||
| ex Chapter 70 | Glass and glassware, except for: | ||
| Glass of heading | |||
| Manufacture from non-coated glass-plate substrate of heading | |||
| Manufacture from materials of heading | |||
| Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | |||
| Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading | |||
| Articles (other than yarn) of glass fibres |
| ||
| 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: | ||
| Precious metals: | |||
| Manufacture from unwrought precious metals | |||
| Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought | ||
| Other articles of precious metal or of metal clad with precious metal | Manufacture from materials of any heading, except that of the product | ||
| Imitation jewellery | |||
| ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
| Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading | ||
| Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms or semi-finished materials of heading | ||
| Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading | ||
| Semi-finished products | Manufacture from materials of heading | ||
| Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms or semi-finished materials of heading | ||
| Wire of stainless steel | Manufacture from semi-finished materials of heading | ||
| Semi-finished products | Manufacture from materials of heading | ||
| 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 or semi-finished materials of heading | ||
| Wire of other alloy steel | Manufacture from semi-finished materials of heading | ||
| ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
| Sheet piling | Manufacture from materials of heading | ||
| 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 | ||
| Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading | ||
| Tube or pipe fittings of stainless steel | 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 | ||
| Structures (excluding prefabricated buildings of heading | Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading | ||
| Skid chain | Manufacture in which the value of all the materials of heading | ||
| ex Chapter 74 | Copper and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| Refined copper and copper alloys, unwrought | Manufacture from materials of any heading | ||
| Chapter 75 | Nickel and articles thereof | 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 | |
| Unwrought aluminium | Manufacture from materials of any heading | ||
| Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | Manufacturefrom materials of any heading, except that of the product and heading | ||
| Chapter 77 | Reserved for possible future use in the Harmonized System | ||
| ex Chapter 78 | Lead and articles thereof, except for: | Manufacture from materials of any heading, except that of the product | |
| Unwrought lead: | |||
| Manufacture from materials of any heading | |||
| Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading | |||
| Chapter 79 | Zinc and articles thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 80 | Tin and articles thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 81 | Other base metals; cermets; articles thereof | Manufacture from materials of any heading | |
| ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | ||
| Tools of two or more of the headings | Manufacture from materials of any heading, except those of headings | ||
| Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading | Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used | ||
| 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 | ||
| 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: | ||
| 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 | ||
| Statuettes and other ornaments, of base metal | Manufacture from materials of any heading, except that of the product. However, other materials of heading | ||
| ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | ||
| Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
| Spark-ignition reciprocating or rotary internal combustion piston engines | |||
| Compression-ignition internal combustion piston engines (diesel or semi-diesel engines | |||
| Fork-lift trucks; other works trucks fitted with lifting or handling equipment | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
| Ball or roller bearings | |||
| 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: | ||
| Electric motors and generators; Electric generating sets and rotary converters | |||
| Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading | |||
| Sound recording and sound reproducing apparatus | |||
| Video recording or reproducing apparatus, whether or not incorporating a video tuner | |||
| Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | |||
| Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders | |||
| Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | |||
| Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | |||
| Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | |||
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity | |||
| Cathode ray television picture tubes, including video monitor cathode ray tubes | |||
| Monolithic integrated circuits | |||
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | |||
| Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
| Electrical insulators of any material | |||
| Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading | |||
| 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 | |||
| 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 | Manufacture in which the value of all the materials used does not exceed 70 % 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: | ||
| Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | |||
| ex Chapter 88 | Aircraft, spacecraft, and parts thereof, except for: | ||
| Rotochutes | |||
| Chapter 89 | Ships, boats and floating structures | ||
| ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for: | ||
| 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 | |||
| Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | |||
| Chapter 91 | Clocks and watches and parts thereof | Manufacture in which the value of all the materials used does not exceed 70 % 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 70 % 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 | |
| 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 | ||
| ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof, except for: | ||
| 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 | |||
| Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees) | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
| 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 | ||
| Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
| ||
| 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, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading | 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 | ||
| 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 |
| ||
| Pocket lighters, gas fuelled, refillable | Manufacture in which the total value of the materials of heading | ||
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | Manufacture from materials of any heading | ||
| Chapter 97 | Works of art, collectors’ pieces and antiques | Manufacture from materials of any heading, except that of the product | |
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| Meat and edible meat offal, of the poultry of heading | X | |||
|---|---|---|---|---|
| Meat and edible meat offal of poultry, salted, in brine, dried or smoked | X | |||
| Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates | X | ||
| Eggs in shell of poultry, other than for hatching | X | |||
| Eggs, not in shell and egg yolks, other than unfit for human consumption | X | |||
| Mushrooms, fresh or chilled, frozen, provisionally preserved, dried | X | X | X | |
| Sweet potatoes | X | |||
| Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries | X | |||
| Rice | X | X | ||
| Flours, groats, meal, pellets, rolled or flaked grains, starch of rice | X | X | ||
| Inulin | X | |||
| Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates | X | |||
| Cane or beet sugars and chemically pure sucrose, and other sugars, artificial honey and caramel | X | X | ||
| Sugar confectionery, not containing cocoa, other than chewing gum | X | X | ||
| Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose | X | X | ||
| Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | X | X | ||
| Other food preparations containing less than 40 % by weight of cocoa, other than malt extract, containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch. | X | X | ||
| Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin | X | |||
| Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid | X | X | X | |
| Homogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar | X | |||
| Non homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit | X | |||
| Fruit, nuts and other edible parts of plants, otherwise prepared or preserved | X | |||
| Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | X | |||
| Preparations with a basis of coffee | X | X | ||
| Preparations with a basis of tea or maté | X | X | ||
| Food preparations not elsewhere specified, other than protein concentrates and textured protein substances: flavoured or coloured sugar syrups other than isoglucose, glucose and maltodextrine syrups; preparation containing more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch. | X | X | ||
| Grape must other than grape must with fermentation prevented or arrested by the addition of alcohol | X | |||
| Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | X | |||
| Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | X | |||
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | X | X | ||
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages | X | X | ||
| Mixtures of odoriferous substances of a kind used in the drink industries, containing all flavouring agents characterising a beverage and containing more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch | X | X | ||
| Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | X | X | X |
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1. The title and the introductory notes are replaced by the following text: " 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 minus 5 mm or plus 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/m 2 . 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 bearing older versions of the notes on the back of the form (1996, 2004 and 2005) may also be used until existing stocks are exhausted." 2. The notes relating to the specimens of the form in two languages and which follow those specimens are replaced respectively by the following: " NOTES (2007) I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP): Australia For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. Belarus Canada Japan New Zealand Official certification is not required. Norway Russian Federation Switzerland including Liechtenstein The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923 , a customs union with Switzerland.Turkey United States of America The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of customs. European Union: Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia Germany Greece Finland France Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Romania Slovakia Slovenia Spain Sweden United Kingdom
Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat. II. General conditions To qualify for preference, products must: (a) Fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; (b) Comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and (c) Comply with the consignment conditions specified by the country of destination. In general products must be consigned directly from the country of exportation to the country of destination, but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.)
III. Entries to be made in Box 8 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules. (a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for Australia and New Zealand. Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows, (1) United States of America: for single country shipments, enter the letter "Y" in Box 8: for shipments from recognized associations of counties, enter the letter " Z ", followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products (example: "Y" 35 % or "Z" 35 %).(2) Canada: for products which meet origin criteria from working or processing in more than cue eligible least developed country, enter letter "G" in Box 8, otherwise "F". (3) The European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey: enter the letter "W" in Box 8 followed by the Harmonized Commodity Description and coding system (Harmonized System) heading at the four-digit level of the exported product (example "W" 96.18). (4) Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter "Y" in Box 8. followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example "Y" 45 %); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter "Pk". (5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12.
NOTES (2007) I. Pays qui acceptent la formule A aux fins du système généralisé de préférences (SGP): Australie Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A, accompagnée de la facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée. Belarus Canada Etats-Unis d'Amérique Les États-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant toute information appropriée et détaillée concernant la production ou la fabrication de la marchandise est considérée comme suffisante, et doit être présentée uniquement à la demande du receveur des douanes du district (District collector of Customs). Fédération de Russie Japon Norvège Nouvelle-Zélande Un visa officiel n'est pas exigé. Suisse y compris Liechtenstein D'après l'Accord du 29 mars 1923 , la Principauté du Liechtenstein forme une union douanière avec la Suisse.Turquie Union Européenne: Allemagne Autriche Belgique Bulgarie Chypre Danemark Espagne Estonie Finlande France Grèce Hongrie Irlande Italie Lettonie Lituanie Luxembourg Malte Pays-Bas Pologne Portugal République tchèque Roumanie Royaume-Uni Slovaquie Slovénie Suède
Des détails complets sur les conditions régissant l'admission au bénéfice du SGP dans ces pays peuvent être obtenus des autorités désignées par les pays exportateurs bénéficiaires ou de l'administration des douanes des pays donneurs qui figurent dans la liste ci-dessus. Une note d'information peut également être obtenue du secrétariat de la CNUCED II. Conditions générales Pour être admis au bénéfice des préférences, les produits doivent: (a) correspondre à la définition établie des produits pouvant bénéficier du régime de préférences dans les pays de destination La description figurant sur la formule doit être suffisamment détaillée pour que les produits puissent être identifiés par l'agent des douanes qui les examine; (b) satisfaire aux règles d'origine du pays de destination. Chacun des articles d'une même expédition doit répondre aux conditions prescrites: et (c) satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, les produits doivent être expédiés directement du pays d'exportation au pays de destination; toutefois, la plupart des pays donneurs de préférences acceptent sous certaines conditions le passage par des pays intermédiaires (pour l'Australie, l'expédition directe n'est pas nécessaire).
III. Indications à porter dans la case 8 Pour bénéficier des préférences, les produits doivent avoir été, soit entièrement obtenus, soit suffisamment ouvrés ou transformés conformément aux règles d'origine des pays de destination. (a) Produits entièrement obtenus: pour l'exportation vers tous les pays figurant dans la liste de la section, il y a lieu d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la Nouvelle-Zélande, la case 8 peut être laissée en blanc). (b) Produits suffisamment ouvres ou transformés: pour l'exportation vers les pays figurant ci-après, les indications à porter dans la case 8 doivent être les suivantes: (1) États Unis d'Amérique: dans le cas d'expédition provenant d'un seul pays, inscrire la lettre "Y" ou. dans le cas d'expéditions provenant d'un groupe de pays reconnu comme un seul, la lettre "Z", suivie de la somme du coût ou de la valeur des matières et du coût direct de la transformation, exprimée en pourcentage du prix départ usine des marchandises exportées (exemple: "Y" 35 % ou "Z" 35 %); (2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pour les produits qui satisfont aux critères d'origine après ouvraison ou transformation dans plusieurs des pays les moins avancés: sinon, inscrire la lettre "F"; (3) Japon, Norvège, Suisse y compris Liechtenstein, Turquie et l'Union européenne: inscrire dans la case 8 la lettre "W" suivie de la position tarifaire à quatre chiffres occupée par le produit exporté dans le Système harmonisé de désignation et de codification des marchandises (Système harmonisé) (exemple "W" 96.18); (4) Fédération de Russie: pour les produits avec valeur ajoutée dans le pays exportateur bénéficiaire de préférences, il y a lieu d'inscrire la lettre "Y" dans la case 8, en la faisant suivre de la valeur des matières et des composants importés, exprimée en pourcentage du prix fob des marchandises exportées (exemple: "Y" 45 %); pour les produits obtenus dans un pays bénéficiaire de préférences et ouvrés ou transformés dans un ou plusieurs autres pays bénéficiaires, il y a lieu d'inscrire les lettre "Pk" BB dans la case 8; (5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il suffit de fane une déclaration appropriée dans la case 12."
----------------------For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. Official certification is not required. The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923 , a customs union with Switzerland.The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of customs. Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A, accompagnée de la facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée. Les États-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant toute information appropriée et détaillée concernant la production ou la fabrication de la marchandise est considérée comme suffisante, et doit être présentée uniquement à la demande du receveur des douanes du district (District collector of Customs). Un visa officiel n'est pas exigé. D'après l'Accord du 29 mars 1923 , la Principauté du Liechtenstein forme une union douanière avec la Suisse.
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