{
  "url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/appendix-ANNEX II",
  "json_url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/appendix-ANNEX II.json",
  "legislation": "eudn/2015/1198",
  "legislation_title": "Council Decision (EU) 2015/1198 of 13 July 2015 on the position to be adopted on behalf of the European Union within the Joint Committee established by the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra as regards the replacement of the Appendix to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-1198",
  "path": "schedule/ANNEX/appendix/ANNEX II",
  "kind": "appendix",
  "number": "ANNEX II",
  "heading": "LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS",
  "text": "HS heading\nDescription\nWorking or processing carried out on non-originating materials which confers originating status\n(1)\n(2)\n(3) or (4)\nChapter 1\nLive animals\nAll the animals of Chapter 1 must be wholly obtained\nChapter 2\nMeat and edible meat offal\nManufacture in which all the materials of Chapters 1 and 2 used are wholly obtained\nChapter 3\nFish and crustaceans, molluscs and other aquatic invertebrates\nManufacture in which all the materials of Chapter 3 used are wholly obtained\nex Chapter 4\nDairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:\nManufacture in which all the materials of Chapter 4 used are wholly obtained\n0403\nButtermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa\nManufacture in which:\nall the materials of Chapter 4 used must be wholly obtained;\nall the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and\nthe value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product\nex Chapter 5\nProducts of animal origin, not elsewhere specified or included; except for:\nManufacture in which all the materials of Chapter 5 used are wholly obtained\nex 0502\nPrepared pigs', hogs' or boars' bristles and hair\nCleaning, disinfecting, sorting and straightening of bristles and hair\nChapter 6\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage\nManufacture in which:\nall the materials of Chapter 6 used are wholly obtained, and\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 7\nEdible vegetables and certain roots and tubers\nManufacture in which all the materials of Chapter 7 used are wholly obtained\nChapter 8\nEdible fruit and nuts; peel of citrus fruits or melons\nManufacture in which:\nall the fruit and nuts used are wholly obtained, and\nthe value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product\nex Chapter 9\nCoffee, tea, maté and spices; except for:\nManufacture in which all the materials of Chapter 9 used are wholly obtained\n0901\nCoffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion\nManufacture from materials of any heading\n0902\nTea, whether or not flavoured\nManufacture from materials of any heading\nex 0910\nMixtures of spices\nManufacture from materials of any heading\nChapter 10\nCereals\nManufacture in which all the materials of Chapter 10 used are wholly obtained\nex Chapter 11\nProducts of the milling industry; malt; starches; inulin; wheat gluten; except for:\nManufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained\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 in which all the materials of Chapter 12 used are wholly obtained\n1301\nLac; natural gums, resins, gum-resins and oleoresins (for example, balsams)\nManufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product\n1302\nVegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:\n—\nmucilages and thickeners, modified, derived from vegetable products,\nManufacture from non-modified mucilages and thickeners\n—\nother\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 14\nVegetable plaiting materials; vegetable products not elsewhere specified or included\nManufacture in which all the materials of Chapter 14 used are wholly obtained\nex Chapter 15\nAnimal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:\nManufacture from materials of any heading, except that of the product\n1501\nPig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:\n—\nFats from bones or waste\nManufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506\n—\nother\nManufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207\n1502\nFats of bovine animals, sheep or goats, other than those of heading 1503:\n—\nFats from bones or waste\nManufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506\n—\nother\nManufacture in which all the materials of Chapter 2 used are wholly obtained\n1504\nFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:\n—\nSolid fractions\nManufacture from materials of any heading, including other materials of heading 1504\n—\nother\nManufacture in which all the materials of Chapters 2 and 3 used are wholly obtained\nex 1505\nRefined lanolin\nManufacture from crude wool grease of heading 1505\n1506\nOther animal fats and oils and their fractions, whether or not refined, but not chemically modified:\n—\nSolid fractions\nManufacture from materials of any heading, including other materials of heading 1506\n—\nother\nManufacture in which all the materials of Chapter 2 used are wholly obtained\n1507 to 1515\nVegetable oils and their fractions:\n—\nSoya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption\nManufacture from materials of any heading, except that of the product\n—\nSolid fractions, except for that of jojoba oil\nManufacture from other materials of headings 1507 to 1515\n—\nother\nManufacture in which all the vegetable materials used are wholly obtained\n1516\nAnimal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared\nManufacture in which:\nall the materials of Chapter 2 used are wholly obtained, and\nall the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used\n1517\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 No 1516:\nManufacture in which:\nall the materials of Chapters 2 and 4 used are wholly obtained, and\nall the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used\nChapter 16\nPreparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates\nManufacture:\nfrom animals of Chapter 1, and/or\nin which all the materials of Chapter 3 used are wholly obtained\nex Chapter 17\nSugars and sugar confectionery; except for:\nManufacture from materials of any heading, except that of the product\nex 1701\nCane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter\nManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1702\nOther sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:\n—\nchemically-pure maltose and fructose,\nManufacture from materials of any heading, including other materials of heading 1702\n—\nOther sugars in solid form, containing added flavouring or colouring matter\nManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n—\nother\nManufacture in which all the materials used are originating\nex 1703\nMolasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter\nManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1704\nSugar confectionery (including white chocolate), not containing cocoa\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nChapter 18\nCocoa and cocoa preparations\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1901\nMalt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:\n—\nMalt extract\nManufacture from cereals of Chapter 10\n—\nother\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1902\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:\n—\nContaining 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs\nManufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained\n—\nContaining more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs\nManufacture in which:\nall the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and\nall the materials of Chapters 2 and 3 used are wholly obtained\n1903\nTapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms\nManufacture from materials of any heading, except potato starch of heading 1108\n1904\nPrepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included\nManufacture:\nfrom materials of any heading, except those of heading 1806,\nin which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1905\nBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products\nManufacture from materials of any heading, except those of Chapter 11\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants; except for:\nManufacture in which all the fruit, nuts or vegetables used are wholly obtained\nex 2001\nYams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid\nManufacture from materials of any heading, except that of the product\nex 2004 and ex 2005\nPotatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid\nManufacture from materials of any heading, except that of the product\n2006\nVegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)\nManufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n2007\nJams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex 2008\n—\nNuts, not containing added sugar or spirits\nManufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product\n—\nPeanut butter; mixtures based on cereals; palm hearts; maize (corn)\nManufacture from materials of any heading, except that of the product\n—\nOther except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n2009\nFruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex Chapter 21\nMiscellaneous edible preparations; except for:\nManufacture from materials of any heading, except that of the product\n2101\nExtracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which all the chicory used is wholly obtained\n2103\nSauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:\n—\nSauces and preparations therefor; mixed condiments and mixed seasonings\nManufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used\n—\nMustard flour and meal and prepared mustard\nManufacture from materials of any heading\nex 2104\nSoups and broths and preparations therefor;\nManufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005\n2106\nFood preparations not elsewhere specified or included\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex Chapter 22\nBeverages, spirits and vinegar; except for:\nManufacture:\nfrom materials of any heading, except that of the product, and\nin which all the grapes or materials derived from grapes used are wholly obtained\n2202\nWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009\nManufacture:\nfrom materials of any heading, except that of the product,\nin which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and\nin which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating\n2207\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength\nManufacture:\nfrom materials of any heading, except heading 2207 or 2208, and\nin which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume\n2208\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages\nManufacture:\nfrom materials of any heading, except heading 2207 or 2208, and\nin which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume\nex Chapter 23\nResidues and waste from the food industries; prepared animal fodder; except for:\nManufacture from materials of any heading, except that of the product\nex 2301\nWhale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption\nManufacture in which all the materials of Chapters 2 and 3 used are wholly obtained\nex 2303\nResidues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight\nManufacture in which all the maize used is wholly obtained\nex 2306\nOil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil\nManufacture in which all the olives used are wholly obtained\n2309\nPreparations of a kind used in animal feeding\nManufacture in which:\nall the cereals, sugar or molasses, meat or milk used are originating, and\nall the materials of Chapter 3 used are wholly obtained,\nex Chapter 24\nTobacco and manufactured tobacco substitutes; except for:\nManufacture in which all the materials of Chapter 24 used are wholly obtained\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes\nManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating\nex 2403\nSmoking tobacco\nManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/1198/schedule/ANNEX/appendix/ANNEX II",
    "retrieved_at": "2026-11-01T15:14:17.622432+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."
}