{
  "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/schedule-1/part-3",
  "json_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/schedule-1/part-3.json",
  "legislation": "uksi/2023/557",
  "legislation_title": "The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023",
  "path": "schedule/1/part/3",
  "kind": "part",
  "number": "3",
  "heading": "Conditions which must be met for the processing of goods to constitute an important stage of manufacture in other qualifying DCTS countries",
  "text": "Heading\nDescription of goods\nConditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations\n(1)\n(2)\n(3)\n(1)See Note 2.2 in Part 1 of this Schedule.\n(2)For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule.\n(3)For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule.\n(4)In the case of the goods composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the good.\n(5)The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%.\n(6)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.\n(7)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.\n(8)See Note 5 in Part 1 of this Schedule.\n(9)See Note 4 in Part 1 of this Schedule.\n(10)For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule.\nChapter 1\nLive animals\nNone if all the animals of Chapter 1 are wholly obtained in the country or territory\nChapter 2\nMeat and edible meat offal\nManufacture in which all the meat and edible meat offal in the goods of this Chapter is wholly obtained in the country or territory\nex Chapter 3\nFish and crustaceans, molluscs and other aquatic invertebrates; except for goods of heading 0304 and 0305 and the goods specified in Column 2 of the entries for ex 0306 and ex 0307\nNone if the fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained in the country or territory\n0304\nFish fillets and other fish meat (whether or not minced), fresh, chilled of frozen\nManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory\n0305\nFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process\nManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory\nex 0306\nCrustaceans, 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\nManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory\nex 0307\nMolluscs, 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\nManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory\nex 0309\nFlours, meals and pellets of fish, fit for human consumption\nManufacture in which all the materials of Chapter 3 used are wholly obtained in the country or territory\nChapter 4\nDairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included\nManufacture in which:\nall the materials of Chapter 4 used are wholly obtained in the country or territory, and\nthe weight of sugar used does not exceed 40% of the weight of the final good\nex Chapter 5\nProducts of animal origin, not elsewhere specified or included; except for the goods specified in Column 2 of the entry for ex 0511 91\nManufacture from materials of any heading\nex 0511 91\nInedible fish eggs and roes\nNone if all the eggs and roes are wholly obtained in the country or territory\nChapter 6\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage\nManufacture in which all the materials of Chapter 6 used are wholly obtained in the country or territory\nChapter 7\nEdible vegetables and certain roots and tubers\nManufacture in which all the materials of Chapter 7 used are wholly obtained in the country or territory\nChapter 8\nEdible fruit and nuts; peel of citrus fruits or melons\nManufacture in which:\nall the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained in the country or territory, and\nthe weight of sugar used does not exceed 40% of the weight of the final good\nChapter 9\nCoffee, tea, maté and spices\nManufacture from materials of any heading\nChapter 10\nCereals\nManufacture in which all the materials of Chapter 10 used are wholly obtained in the country or territory\nex Chapter 11\nProducts of the milling industry; malt; starches; inulin; wheat gluten; except for the goods specified in Column 2 of the entry for ex 1106\nManufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 0710 10 used are wholly obtained in the country or territory\nex 1106\nFlour, meal and powder of the dried, shelled leguminous vegetables of heading 0713\nDrying and milling of leguminous vegetables of heading 0708\nChapter 12\nOil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder\nManufacture from materials of any heading, except that of the good\nChapter 13\nLac; gums, resins and other vegetable saps and extracts\nManufacture from materials of any heading, in which the weight of sugar used does not exceed 40% of the weight of the final good\nChapter 14\nVegetable plaiting materials; vegetable products not elsewhere specified or included\nManufacture from materials of any heading\nex Chapter 15\nAnimal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for goods of heading 1501 to 1506, 1509, 1510, 1516, 1517 and 1520\nManufacture from materials of any sub-heading, except that of the good\n1501 to 1504\nFats from pig, poultry, bovine, sheep or goat, fish, etc.\nManufacture from materials of any heading except that of the good\n1505, 1506 and 1520\nWool 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.\nManufacture from materials of any heading\n1509 and 1510\nOlive oil and its fractions\nManufacture in which all the vegetable materials used are wholly obtained in the country or territory\n1516 and 1517\nAnimal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516\nManufacture from materials of any heading, except that of the good, in which the weight of all the materials of Chapter 4 used does not exceed 40% of the weight of the final good\nChapter 16\nPreparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects\nManufacture:\nfrom materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 obtained from meat and edible meat offal of Chapter 2, and\nin which all the materials of Chapter 3 and materials of Chapter 16 obtained from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained in the country or territory\nex Chapter 17\nSugars and sugar confectionery; except for goods of heading 1704 and the goods specified in Column 2 of the entries for ex 1702\nManufacture from materials of any heading, except that of the good\nex 1702\nOther sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel\nManufacture from materials of any heading, except that of the good, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30% of the weight of the final good\nex 1702\nChemically pure maltose and fructose\nManufacture from materials of any heading including other materials of heading 1702\n1704\nSugar confectionery (including white chocolate), not containing cocoa\nManufacture from materials of any heading, except that of the good, in which:\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\nChapter 18\nCocoa and cocoa preparations\nManufacture from materials of any heading, except that of the good, in which:\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\nChapter 19\nPreparations of cereals, flour, starch or milk; pastrycooks’ products\nManufacture from materials of any heading, except that of the good, in which:\nthe weight of the materials of Chapters 2, 3 and 16 used does not exceed 20% of the weight of the final good, and\nthe weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final good, and\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants; except for goods of heading 2002 and 2003\nManufacture from materials of any heading, except that of the good, in which the weight of sugar used does not exceed 40% of the weight of the final good\n2002 and 2003\nTomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid\nManufacture in which all the materials of Chapters 7 and 8 used are wholly obtained in the country or territory\nex Chapter 21\nMiscellaneous edible preparations; except for goods of heading 2103\nManufacture from materials of any heading, except that of the good, in which:\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\n2103\nSauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:\n- Sauces and preparations therefor; mixed condiments and mixed seasonings\nManufacture from materials of any heading, except that of the good. However, mustard flour or meal or prepared mustard may be used\n- Mustard flour and meal and prepared mustard\nManufacture from materials of any heading\nChapter 22\nBeverages, spirits and vinegar\nManufacture from materials of any heading, except that of the good and headings 2207 and 2208, in which:\nall the materials of sub-headings 0806 10, 2009 61, 2009 69 used are wholly obtained in the country or territory, and\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\nex Chapter 23\nResidues and waste from the food industries; prepared animal fodder; except for goods of heading 2309 and the goods specified in Column 2 of the entry for ex 2303\nManufacture from materials of any heading, except that of the good\nex 2303\nResidues of starch manufacture\nManufacture from materials of any heading, except that of the good, in which the weight of the materials of Chapter 10 used does not exceed 20% of the weight of the final good\n2309\nPreparations of a kind used in animal feeding\nManufacture from materials of any heading, except that of the good, in which:\nall the materials of Chapters 2 and 3 used are wholly obtained in the country or territory, and\nthe weight of materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20% of the weight of the final good, and\nthe individual weight of sugar and of the materials of Chapter 4 used does not exceed 40% of the weight of the final good, and\nthe total combined weight of sugar and the materials of Chapter 4 used does not exceed 60% of the weight of the final good\nex Chapter 24\nTobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for goods of heading 2401, 2402 and 2404.\nManufacture 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\n2401\nUnmanufactured tobacco; tobacco refuse\nAll unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained in the country or territory\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes\nManufacture from materials of any heading, except that of the good and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50% of the total weight of materials of heading 2401 used\n2404\nProducts containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 25\nSalt; sulphur; earths and stone; plastering materials, lime and cement; except for the goods specified in Column 2 of the entry for ex 2519\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 2519\nCrushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia\nManufacture from materials of any heading, except that of the good. However, natural magnesium carbonate (magnesite) may be used\nChapter 26\nOres, slag and ash\nManufacture from materials of any heading, except that of the good\nex Chapter 27\nMineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for goods of heading 2710 to 2713 and the goods specified in Column 2 of the entry for ex 2707\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 2707\nOils 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\nOperations of refining and one or more specific processes\nor\nOther operations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\n2710\nPetroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils\nOperations of refining and one or more specific processes\nor\nOther operations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\n2711\nPetroleum gases and other gaseous hydrocarbons\nOperations of refining and one or more specific processes\nor\nOther operations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\n2712\nPetroleum 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\nOperations of refining and one or more specific processes\nor\nOther operations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\n2713\nPetroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals\nOperations of refining and one or more specific processes\nor\nOther operations in which all the materials used are classified within a heading other than that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\nex Chapter 28\nInorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for goods of heading 2843 and the goods specified in Column 2 of the entries for ex 2811, ex 2840 and ex 2852\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 2811\nSulphur trioxide\nManufacture from sulphur dioxide\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 2840\nSodium perborate\nManufacture from sulphur dioxide\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n2843\nColloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals\nManufacture from materials of any heading, including other materials of heading 2843\nex 2852\nMercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from disodium tetraborate pentahydrate\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n- Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds\nManufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 29\nOrganic chemicals; except for goods of heading 2915, 2933 and 2934, sub-heading 2905 43 to 2905 45, and the goods specified in Column 2 of the entries for ex 2905 and ex 2932\nManufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 2905\nMetal alcoholates of alcohols of this heading and of ethanol; except for goods of sub-heading 2905 43 to 2905 45\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n2905 43;\n2905 44;\n2905 45\nMannitol; D-glucitol (sorbitol); Glycerol\nManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n2915\nSaturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any sub-heading, except that of the good. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 2932\n- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any heading. However, the value of all the materials of heading 2915 and 2916 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any heading. However, the value of all the materials of heading 2909 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n2933\nHeterocyclic compounds with nitrogen hetero-atom(s) only\nManufacture from materials of any heading\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n2934\nNucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds\nManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 30\nPharmaceutical products\nManufacture from materials of any heading\nChapter 31\nFertilisers\nManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used must not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 32\nTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 33\nEssential oils and resinoids; perfumery, cosmetic or toilet preparations; except for goods of heading 3301\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n3301\nEssential 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\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 34\nSoap, 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 the goods specified in Column 2 of the entry for ex 3404\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 3404\nArtificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax\nManufacture from materials of any heading\nChapter 35\nAlbuminoidal substances; modified starches; glues; enzymes\nManufacture from materials of any heading, except that of the good, in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 36\nExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 37\nPhotographic or cinematographic goods\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 38\nMiscellaneous chemical products; except for goods of heading 3823 and sub-heading 3806 30, 3809 10 and 3824 60, and the goods specified in Column 2 of the entries for ex 3803, ex 3805 and ex 3807\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3803\nRefined tall oil\nRefining of crude tall oil\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3805\nSpirits of sulphate turpentine, purified\nPurification by distillation or refining of raw spirits of sulphate turpentine\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n3806 30\nEster gums\nManufacture from resin acids\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3807\nWood pitch (wood tar pitch)\nDistillation of wood tar\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n3809 10\nFinishing 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\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n3823\nIndustrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols\nManufacture from materials of any heading, including other materials of heading 3823\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n3824 60\nSorbitol other than that of sub-heading 2905 44\nManufacture from materials of any sub-heading, except that of the good and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the good may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 39\nPlastics and articles thereof; except for the goods specified in Column 2 of the entries for ex 3907, ex 3920 and ex 3921\nManufacture from materials of any heading, except that of the good.\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3907\n- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)\nManufacture from materials of any heading, except that of the good. However, materials of the same heading as the good may be used, provided that their total value does not exceed 50% of the ex-works price of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n- Polyester\nManufacture from materials of any heading, except that of the good\nor\nManufacture from polycarbonate of tetrabromo-(bisphenol A)\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3920\nIonomer sheets or film\nManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 3921\nFoils of plastic, metallised\nManufacture from highly-transparent polyester-foils with a thickness of less than 23 micron\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 40\nRubber and articles thereof; except for goods of heading 4012\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n4012\nRetreaded or used pneumatics tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:\n- Retreaded pneumatic, solid or cushion tyres, of rubber\nRetreading of used tyres\n- Other\nManufacture from materials of any heading, except those of headings 4011 and 4012\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 41\nRaw hides and skins (other than furskins) and leather; except for goods of heading 4101 to 4107, 4112 and 4113\nManufacture from materials of any heading, except that of the good\n4101 to 4103\nRaw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by a note to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by a note to Chapter 41\nManufacture from materials of any heading\n4104 to 4106\nTanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared\nRe-tanning of tanned or pre-tanned hides and skins of sub-headings 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91,\nor\nManufacture from materials of any heading, except that of the good\n4107, 4112, 4113\nLeather further prepared after tanning or crusting\nManufacture from materials of any heading, except that of the good. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place\nChapter 42\nArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 43\nFurskins and artificial fur; manufactures thereof; except for goods of heading 4301 and 4303, and the goods specified in Column 2 of the entry for ex 4302\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n4301\nRaw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103\nManufacture from materials of any heading\nex 4302\nTanned or dressed furskins, assembled:\n- Plates, crosses and similar forms\nBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins\n- Other\nManufacture from non-assembled, tanned or dressed furskins\n4303\nArticles of apparel, clothing accessories and other articles of furskin\nManufacture from non-assembled tanned or dressed furskins of heading 4302\nex Chapter 44\nWood and articles of wood; wood charcoal; except for the goods specified in Column 2 of the entries for 4407, 4408, 4410 to 4413, 4415, 4418 and 4421\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 4407\nWood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed\nPlaning, sanding or end-jointing\nex 4408\nSheets 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\nSplicing, planing, sanding or endjointing\nex 4410 to ex 4413\nBeadings and mouldings, including moulded skirting and other moulded boards\nBeading or moulding\nex 4415\nPacking cases, boxes, crates, drums and similar packings, of wood\nManufacture from boards not cut to size\nex 4418\n- Builders’ joinery and carpentry of wood\nManufacture from materials of any heading, except that of the good. However, cellular wood panels, shingles and shakes may be used\n- Beadings and mouldings\nBeading or moulding\nex 4421\nMatch splints; wooden pegs or pins for footwear\nManufacture from wood of any heading, except drawn wood of heading 4409\nChapter 45\nCork and articles of cork\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 46\nManufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 47\nPulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 48\nPaper and paperboard; articles of paper pulp, of paper or of paperboard\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 49\nPrinted books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 50\nSilk; except for goods of heading 5004 to 5007, and the goods specified in Column 2 of the entry for ex 5003\nManufacture from materials of any heading, except that of the good\nex 5003\nSilk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed\nCarding or combing of silk waste\n5004 to 5006\nSilk yarn and yarn spun from silk waste\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting\n5007\nWoven fabrics of silk or of silk waste:\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\nex Chapter 51\nWool, fine or coarse animal hair; horsehair yarn and woven fabric; except for goods of heading 5106 to 5113\nManufacture from materials of any heading, except that of the good\n5106 to 5110\nYarn of wool, of fine or coarse animal hair or of horsehair\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5111 to 5113\nWoven fabrics of wool, of fine or coarse animal hair or of horsehair\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\nex Chapter 52\nCotton; except for goods of heading 5204 to 5212\nManufacture from materials of any heading, except that of the good\n5204 to 5207\nYarn and thread of cotton\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5208 to 5212\nWoven fabrics of cotton\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\nex Chapter 53\nOther vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for goods of heading 5306 to 5311\nManufacture from materials of any heading, except that of the good\n5306 to 5308\nYarn of other vegetable textile fibres; paper yarn\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5309 to 5311\nWoven fabrics of other vegetable textile fibres; woven fabrics of paper yarn\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5401 to 5406\nYarn, monofilament and thread of man-made filaments\nExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres\n5407 and 5408\nWoven fabrics of man-made filament yarn\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nTwisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the good\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5501 to 5507\nMan-made staple fibres\nExtrusion of man-made fibres\n5508 to 5511\nYarn and sewing thread of man-made staple fibres\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5512 to 5516\nWoven fabrics of man-made staple fibres:\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\nex Chapter 56\nWadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for goods of heading 5602 to 5606\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5602\nFelt, whether or not impregnated, coated, covered or laminated:\n- Needleloom felt\nExtrusion of man-made fibres accompanied by fabric formation,\nHowever:\npolypropylene filament of heading 5402,\npolypropylene fibres of heading 5503 or 5506, or\npolypropylene filament tow of heading 5501,\nof which the denomination in all cases of a single filament or fibre is less than 9 decitex,\nmay be used, provided that their total value does not exceed 40% of the ex-works price of the good\nor\nFabric formation alone in the case of felt made from natural fibres\n- Other\nExtrusion of man-made fibres accompanied by fabric formation,\nor\nFabric formation alone in the case of other felt made from natural fibres\n5603\nNonwovens, whether or not impregnated, coated, covered or laminated\nExtrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching\n5604\nRubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:\n- Rubber thread and cord, textile covered\nManufacture from rubber thread or cord, not textile covered\n- Other\nExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres\n5605\nMetallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal\nExtrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres\n5606\nGimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn\nExtrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres\nor\nSpinning accompanied with flocking\nor\nFlocking accompanied by dyeing\nChapter 57\nCarpets and other textile floor coverings\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nManufacture from coir yarn or sisal yarn or jute yarn\nor\nFlocking accompanied by dyeing or by printing\nor\nTufting accompanied by dyeing or by printing\nExtrusion of man-made fibres accompanied by non-woven techniques including needle punching\nHowever:\n- polypropylene filament of heading 5402,\n- polypropylene fibres of heading 5503 or 5506, or\n- polypropylene filament tow of heading 5501,\nof which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40% of the ex-works price of the good\nJute fabric may be used as a backing\nex Chapter 58\nSpecial woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for goods of heading 5805 and 5810\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or flocking or coating\nor\nFlocking accompanied by dyeing or by printing\nor\nYarn dyeing accompanied by weaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5805\nHand-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\nManufacture from materials of any heading, except that of the good\n5810\nEmbroidery in the piece, in strips or in motifs\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n5901\nTextile 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\nWeaving accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\n5902\nTyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:\n- Containing not more than 90% by weight of textile materials\nWeaving\n- Other\nExtrusion of man-made fibres accompanied by weaving\n5903\nTextile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902\nWeaving accompanied by dyeing or by coating\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5904\nLinoleum, 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\nWeaving accompanied by dyeing or by coating\n5905\nTextile wall coverings:\n- Impregnated, coated, covered or laminated with rubber, plastics or other materials\nWeaving accompanied by dyeing or by coating\n- Other\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good :\n5906\nRubberised textile fabrics, other than those of heading 5902:\n- Knitted or crocheted fabrics\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting\nor\nKnitting accompanied by dyeing or by coating\nor\nDyeing of yarn of natural fibres accompanied by knitting\n- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials\nExtrusion of man-made fibres accompanied by weaving\n- Other\nWeaving accompanied by dyeing or by coating\nor\nDyeing of yarn of natural fibres accompanied by weaving\n5907\nTextile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like\nWeaving accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n5908\nTextile 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:\n- Incandescent gas mantles, impregnated\nManufacture from tubular knitted gas-mantle fabric\n- Other\nManufacture from materials of any heading, except that of the good\n5909 to 5911\nTextile articles of a kind suitable for industrial use:\n- Polishing discs or rings other than of felt of heading 5911\nWeaving\n- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911\nExtrusion of man-made fibres or spinning of natural or of man-made staple fibres, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nOnly the following yarns may be used:\n- coir yarn\n- yarn of polytetrafluoroethylene (12),\n- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,\n- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,\n- monofil of polytetrafluoroethylene (12),\n- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),\n- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (12)\n- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid\n- Other\nExtrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating\nChapter 60\nKnitted or crocheted fabrics\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting\nor\nKnitting accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\nor\nDyeing of yarn of natural fibres accompanied by knitting\nor\nTwisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the good\nChapter 61\nSP countries only\nArticles of apparel and clothing accessories, knitted or crocheted:\n- Obtained by together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nKnitting or crochet and making-up (including cutting)\n- Other\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)\nor\nDyeing of yarn of natural fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)\nex Chapter 62\nSP countries only\nArticles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217, and the goods specified in Column 2 of the entries for ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, ex 6211, ex 6212 and ex 6216\nWeaving accompanied by making-up (including cutting)\nor\nMaking-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\nex 6202, ex 6204, ex 6206, ex 6209 and ex 6211\nSP countries only\nWomen’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered\nWeaving accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good\nex 6212\nSP countries only\nBrassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted:\n- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nKnitting or crochet and making-up (including cutting)\n- Other\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)\nor\nDyeing of yarn of natural fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)\nex 6210 and ex 6216\nSP countries only\nFire-resistant equipment of fabric covered with foil of aluminised polyester\nWeaving accompanied by making-up (including cutting)\nor\nCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting)\n6213 and 6214\nSP countries only\nHandkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:\n- Embroidered\nWeaving accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good\nor\nMaking-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n- Other\nWeaving accompanied by making-up (including cutting)\nor\nMaking-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good\n6217\nSP countries only\nOther made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:\n- Embroidered\nWeaving accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good\n- Fire-resistant equipment of fabric covered with foil of aluminised polyester\nWeaving accompanied by making-up (including cutting)\nor\nCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting)\n- Interlinings for collars and cuffs, cut out\nManufacture from materials of any heading, except that of the good, and in which the value of all the materials used does not exceed 40% of the ex-works price of the good\n- Other\nWeaving accompanied by making-up (including cutting)\nex Chapter 63\nOther made-up textile articles; sets; worn clothing and worn textile articles; rags; except for goods of heading 6301 to 6308\nManufacture from materials of any heading, except that of the good\n6301 to 6304\nBlankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:\n- Of felt, of nonwovens\nExtrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting)\nOther:\n- Embroidered\nWeaving or knitting accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good\nOther\nWeaving or knitting accompanied by making-up (including cutting)\n6305\nSacks and bags, of a kind used for the packing of goods\nExtrusion of man-made fibres or spinning of natural or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting)\n6306\nTarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:\n- Of nonwovens\nExtrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching\n- Other\nWeaving accompanied by making-up (including cutting)\nor\nCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting)\n6307\nOther made-up articles, including dress patterns\nManufacture in which the value of all the non-originating materials used does not exceed 40% of the ex-works price of the good\n6308\nSets 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\nEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set\nex Chapter 64\nFootwear, gaiters and the like; parts of such articles; except for goods of heading 6406\nManufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406\n6406\nParts 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\nManufacture from materials of any heading, except that of the good\nChapter 65\nHeadgear and parts thereof\nManufacture from materials of any heading, except that of the good\nChapter 66\nUmbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 67\nPrepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair\nManufacture from materials of any heading, except that of the good\nex Chapter 68\nArticles of stone, plaster, cement, asbestos, mica or similar materials; except for the goods specified in Column 2 of the entries for ex 6803, ex 6812 and ex 6814\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 6803\nArticles of slate or of agglomerated slate\nManufacture from worked slate\nex 6812\nArticles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate\nManufacture from materials of any heading\nex 6814\nArticles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials\nManufacture from worked mica (including agglomerated or reconstituted mica)\nChapter 69\nCeramic products\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 70\nGlass and glassware; except for goods of heading 7006, 7010, 7013 and the goods specified in Column 2 of the entry for ex 7019\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n7006\nGlass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:\n- Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII (Semiconductor Equipment and Materials Institute Incorporated) -standards\nManufacture from non-coated glass-plate substrate of heading 7006\n- Other\nManufacture from materials of heading 7001\n7010\nCarboys, 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\nManufacture from materials of any heading, except that of the good\nor\nCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50% of the ex-works price of the good\n7013\nGlassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)\nManufacture from materials of any heading, except that of the good\nor\nCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50% of the ex-works price of the good\nor\nHand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50% of the ex-works price of the good\nex 7019\nArticles (other than yarn) of glass fibres\nManufacture from uncoloured slivers, rovings, yarn or chopped strands, or glass wool\nex Chapter 71\nNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for goods of heading 7106, 7108, 7110, 7115, 7117, and the goods specified in Column 2 of the entries for ex 7107, ex 7109 and ex 7111\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n7106, 7108 and 7110\nPrecious metals:\n- Unwrought\nManufacture from materials of any heading, except those of headings 7106, 7108 and 7110\nor\nElectrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110\nor\nFusion or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals\n- Semi-manufactured or in powder form\nManufacture from unwrought precious metals\nex 7107, ex 7109 and ex 7111\nMetals clad with precious metals, semi-manufactured\nManufacture from metals clad with precious metals, unwrought\n7115\nOther articles of precious metal or of metal clad with precious metal\nManufacture from materials of any heading, except that of the good\n7117\nImitation jewellery\nManufacture from materials of any heading, except that of the good\nor\nManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 72\nIron and steel; except for goods of heading 7207 to 7217, 7219 to 7223, 7224 to 7229, and of sub-heading 7218 91, 7218 99 and 7224 90\nManufacture from materials of any heading, except that of the good\n7207\nSemi-finished products of iron or non-alloy steel\nManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206\n7208 to 7216\nFlat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel\nManufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207\n7217\nWire of iron or non-alloy steel\nManufacture from semi-finished materials of heading 7207\n7218 91 and 7218 99\nSemi-finished products\nManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10\n7219 to 7222\nFlat-rolled products, bars and rods, angles, shapes and sections of stainless steel\nManufacture from ingots or other primary forms or semi-finished materials of heading 7218\n7223\nWire of stainless steel\nManufacture from semi-finished materials of heading 7218\n7224 90\nSemi-finished products\nManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10\n7225 to 7228\nFlat-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\nManufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224\n7229\nWire of other alloy steel\nManufacture from semi-finished materials of heading 7224\nex Chapter 73\nArticles of iron or steel; except for goods of heading 7202, 7304 to 7306, 7308, and the goods specified in Column 2 of the entries for ex 7301, ex 7307 and ex 7315\nManufacture from materials of any heading, except that of the good\nex 7301\nSheet piling\nManufacture from materials of heading 7207\n7302\nRailway 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\nManufacture from materials of heading 7206\n7304, 7305 and 7306\nTubes, pipes and hollow profiles, of iron (other than cast iron) or steel\nManufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224\nex 7307\nTube or pipe fittings of stainless steel\nTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35% of the ex-works price of the good\n7308\nStructures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel\nManufacture from materials of any heading, except that of the good. However, welded angles, shapes and sections of heading 7301 may not be used\nex 7315\nSkid chain\nManufacture in which the value of all the materials of heading 7315 used does not exceed 50% of the ex-works price of the good\nex Chapter 74\nCopper and articles thereof; except for goods of heading 7403\nManufacture from materials of any heading, except that of the good\n7403\nRefined copper and copper alloys, unwrought\nManufacture from materials of any heading\nChapter 75\nNickel and articles thereof\nManufacture from materials of any heading, except that of the good\nex Chapter 76\nAluminium and articles thereof; except for goods of heading 7601 and 7607\nManufacture from materials of any heading, except that of the good\n7601\nUnwrought aluminium\nManufacture from materials of any heading\n7607\nAluminium 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\nManufacture from materials of any heading, except that of the good and heading 7606\nChapter 77\nReserved for possible future use in the Harmonised System\nex Chapter 78\nLead and articles thereof; except for goods of heading 7801\nManufacture from materials of any heading, except that of the good\n7801\nUnwrought lead:\n- Refined lead\nManufacture from materials of any heading\n- Other\nManufacture from materials of any heading, except that of the good. However, waste and scrap of heading 7802 may not be used\nChapter 79\nZinc and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 80\nTin and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 81\nOther base metals; cermets; articles thereof\nManufacture from materials of any heading\nex Chapter 82\nTools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for goods of heading 8206, 8211, 8214 and 8215\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8206\nTools of two or more of the headings 8202 to 8205, put up in sets for retail sale\nManufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15% of the ex-works price of the set\n8211\nKnives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor\nManufacture from materials of any heading, except that of the good. However, knife blades and handles of base metal may be used\n8214\nOther 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)\nManufacture from materials of any heading, except that of the good. However, handles of base metal may be used\n8215\nSpoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware\nManufacture from materials of any heading, except that of the good. However, handles of base metal may be used\nex Chapter 83\nMiscellaneous articles of base metal; except for the goods specified in Column 2 of the entries for ex 8302 and ex 8306\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good\nex 8302\nOther mountings, fittings and similar articles suitable for buildings, and automatic door closers\nManufacture from materials of any heading, except that of the good. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20% of the ex-works price of the good\nex 8306\nStatuettes and other ornaments, of base metal\nManufacture from materials of any heading, except that of the good. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30% of the ex-works price of the good\nex Chapter 84\nNuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for goods of heading 8401, 8407, 8408, 8427 and 8482\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8401\nNuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8407\nSpark-ignition reciprocating or rotary internal combustion piston engines\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8408\nCompression-ignition internal combustion piston engines (diesel or semi-diesel engines)\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8427\nFork-lift trucks; other works trucks fitted with lifting or handling equipment\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8482\nBall or roller bearings\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 85\nElectrical 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 goods of heading 8501, 8502, 8513, 8519, 8521, 8523, 8525 to 8528, 8536 to 8537, 8544 to 8549, of sub-heading 8540 11 and 8540 12, and the goods specified in Column 2 of the entries for ex 8542 31 to ex 8542 33 and ex 8532 39\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8501, 8502\nElectric motors and generators; Electric generating sets and rotary converters\nManufacture from materials of any heading, except that of the good and of heading 8503\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8513\nPortable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8519\nSound recording and sound reproducing apparatus\nManufacture from materials of any heading, except that of the good and of heading 8522\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8521\nVideo recording or reproducing apparatus, whether or not incorporating a video tuner\nManufacture from materials of any heading, except that of the good and of heading 8522\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8523\nDiscs, 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\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8525\nTransmission 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\nManufacture from materials of any heading, except that of the good and of heading 8529\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8526\nRadar apparatus, radio navigational aid apparatus and radio remote control apparatus\nManufacture from materials of any heading, except that of the good and of heading 8529\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8527\nReception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock\nManufacture from materials of any heading, except that of the good and of heading 8529\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8528\nMonitors 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\nManufacture from materials of any heading, except that of the good and of heading 8529\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8535 to 8537\nElectrical 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\nManufacture from materials of any heading, except that of the good and of heading 8538\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8540 11 and 8540 12\nCathode ray television picture tubes, including video monitor cathode ray tubes\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex 8542 31, ex 8542 32, ex 8542 33, ex 8542 39\nMonolithic integrated circuits\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nor\nThe operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled or tested in a non-party\n8544\nInsulated (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\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8545\nCarbon 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\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8546\nElectrical insulators of any material\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8547\nInsulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8548\nWaste 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\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8549\nElectrical and electronic waste and scrap\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 86\nRailway 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\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 87\nVehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for goods of heading 8711\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n8711\nMotorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nex Chapter 88\nAircraft, spacecraft, and parts thereof; except for goods of heading 8806 and the goods specified in Column 2 of the entry for ex 8804\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 8804\nRotochutes\nManufacture from materials of any heading, including other materials of heading 8804\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n8806\nUnmanned aircraft\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 89\nShips, boats and floating structures\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 90\nOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for goods of heading 9002 and 9033\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n9002\nLenses, 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\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\n9033\nParts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 91\nClocks and watches and parts thereof\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 92\nMusical instruments; parts and accessories of such articles\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nChapter 93\nArms and ammunition; parts and accessories thereof\nManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good\nChapter 94\nFurniture; 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\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex Chapter 95\nToys, games and sports requisites; parts and accessories thereof; except for the goods specified in Column 2 of the entry for ex 9506\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\nex 9506\nGolf clubs and parts thereof\nManufacture from materials of any heading, except that of the good. However, roughly-shaped blocks for making golf-club heads may be used\nex Chapter 96\nMiscellaneous manufactured articles; except for goods of heading 9601 to 9603, 9605, 9606, 9608, 9612, 9614, and of sub-heading 9613 20\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n9601 and 9602\nWorked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding.\nWorked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin\nManufacture from materials of any heading\n9603\nBrooms, 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)\nManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n9605\nTravel sets for personal toilet, sewing or shoe or clothes cleaning\nEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set\n9606\nButtons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks\nManufacture from materials of any heading, except that of the good, and in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n9608\nBall-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609\nManufacture from materials of any heading, except that of the good. However, nibs or nib-points of the same heading as the good may be used\n9612\nTypewriter 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\nManufacture from materials of any heading, except that of the good, and in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good\n9613 20\nPocket lighters, gas fuelled, refillable\nManufacture in which the total value of the materials of heading 9613 used does not exceed 30% of the ex-works price of the good\n9614\nSmoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof\nManufacture from materials of any heading\nChapter 97\nWorks of art, collectors’ pieces and antiques\nManufacture from materials of any heading, except that of the good",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(4)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(4)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(7)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(8)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(9)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(9)(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(10)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(11)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(12)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 Pt. 3 in force at 19.6.2023, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: service@astm.org and website https://www.astm.org/CONTACT/index.html). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "(1)See Note 2.2 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "(2)For the special conditions relating to “specific processes”, see Notes 6.1 and 6.3 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "(3)For the special conditions relating to “specific processes”, see Note 6.2 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "(4)In the case of the goods composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the good."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "(5)The following foils are to be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "(6)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "(8)See Note 5 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "(9)See Note 4 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "(10)For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Note 5 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "(7)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/557/schedule/1/part/3",
    "retrieved_at": "2026-10-28T21:45:08.480719+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}