# 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, Appendix ANNEX II: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS


HS heading
Description
Working or processing carried out on non-originating materials which confers originating status
(1)
(2)
(3) or (4)
Chapter 1
Live animals
All the animals of Chapter 1 must be wholly obtained
Chapter 2
Meat and edible meat offal
Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Manufacture in which all the materials of Chapter 3 used are wholly obtained
ex Chapter 4
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 4 used are wholly obtained
0403
Buttermilk, curdled milk and cream, 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
Manufacture in which:
all the materials of Chapter 4 used must be wholly obtained;
all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and
the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
ex Chapter 5
Products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the materials of Chapter 5 used are wholly obtained
ex 0502
Prepared pigs', hogs' or boars' bristles and hair
Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Manufacture in which:
all the materials of Chapter 6 used are wholly obtained, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 7
Edible vegetables and certain roots and tubers
Manufacture in which all the materials of Chapter 7 used are wholly obtained
Chapter 8
Edible fruit and nuts; peel of citrus fruits or melons
Manufacture in which:
all the fruit and nuts used are wholly obtained, and
the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
ex Chapter 9
Coffee, tea, maté and spices; except for:
Manufacture in which all the materials of Chapter 9 used are wholly obtained
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Manufacture from materials of any heading
0902
Tea, whether or not flavoured
Manufacture from materials of any heading
ex 0910
Mixtures of spices
Manufacture from materials of any heading
Chapter 10
Cereals
Manufacture in which all the materials of Chapter 10 used are wholly obtained
ex Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
ex 1106
Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
Drying and milling of leguminous vegetables of heading 0708
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture in which all the materials of Chapter 12 used are wholly obtained
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
—
mucilages and thickeners, modified, derived from vegetable products,
Manufacture from non-modified mucilages and thickeners
—
other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Manufacture in which all the materials of Chapter 14 used are wholly obtained
ex Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
Manufacture from materials of any heading, except that of the product
1501
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
—
Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
—
other
Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503:
—
Fats from bones or waste
Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
—
other
Manufacture in which all the materials of Chapter 2 used are wholly obtained
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
—
Solid fractions
Manufacture from materials of any heading, including other materials of heading 1504
—
other
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading 1505
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
—
Solid fractions
Manufacture from materials of any heading, including other materials of heading 1506
—
other
Manufacture in which all the materials of Chapter 2 used are wholly obtained
1507 to 1515
Vegetable oils and their fractions:
—
Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
Manufacture from materials of any heading, except that of the product
—
Solid fractions, except for that of jojoba oil
Manufacture from other materials of headings 1507 to 1515
—
other
Manufacture in which all the vegetable materials used are wholly obtained
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
Manufacture in which:
all the materials of Chapter 2 used are wholly obtained, and
all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
1517
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of No 1516:
Manufacture in which:
all the materials of Chapters 2 and 4 used are wholly obtained, and
all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Manufacture:
from animals of Chapter 1, and/or
in which all the materials of Chapter 3 used are wholly obtained
ex Chapter 17
Sugars and sugar confectionery; except for:
Manufacture from materials of any heading, except that of the product
ex 1701
Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
—
chemically-pure maltose and fructose,
Manufacture from materials of any heading, including other materials of heading 1702
—
Other sugars in solid form, containing added flavouring or colouring matter
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
—
other
Manufacture in which all the materials used are originating
ex 1703
Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1704
Sugar confectionery (including white chocolate), not containing cocoa
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
Chapter 18
Cocoa and cocoa preparations
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
—
Malt extract
Manufacture from cereals of Chapter 10
—
other
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
—
Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
—
Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:
all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and
all the materials of Chapters 2 and 3 used are wholly obtained
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
Manufacture from materials of any heading, except potato starch of heading 1108
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
Manufacture:
from materials of any heading, except those of heading 1806,
in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture from materials of any heading, except those of Chapter 11
ex Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants; except for:
Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
ex 2001
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
ex 2004 and ex 2005
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture from materials of any heading, except that of the product
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2008
—
Nuts, not containing added sugar or spirits
Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
—
Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
Manufacture from materials of any heading, except that of the product
—
Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 21
Miscellaneous edible preparations; except for:
Manufacture from materials of any heading, except that of the product
2101
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Manufacture:
from materials of any heading, except that of the product, and
in which all the chicory used is wholly obtained
2103
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
—
Sauces and preparations therefor; mixed condiments and mixed seasonings
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
—
Mustard flour and meal and prepared mustard
Manufacture from materials of any heading
ex 2104
Soups and broths and preparations therefor;
Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
2106
Food preparations not elsewhere specified or included
Manufacture:
from materials of any heading, except that of the product, and
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
ex Chapter 22
Beverages, spirits and vinegar; except for:
Manufacture:
from materials of any heading, except that of the product, and
in which all the grapes or materials derived from grapes used are wholly obtained
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
Manufacture:
from materials of any heading, except that of the product,
in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and
in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Manufacture:
from materials of any heading, except heading 2207 or 2208, and
in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
Manufacture:
from materials of any heading, except heading 2207 or 2208, and
in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
ex Chapter 23
Residues and waste from the food industries; prepared animal fodder; except for:
Manufacture from materials of any heading, except that of the product
ex 2301
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex 2303
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight
Manufacture in which all the maize used is wholly obtained
ex 2306
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
Manufacture in which all the olives used are wholly obtained
2309
Preparations of a kind used in animal feeding
Manufacture in which:
all the cereals, sugar or molasses, meat or milk used are originating, and
all the materials of Chapter 3 used are wholly obtained,
ex Chapter 24
Tobacco and manufactured tobacco substitutes; except for:
Manufacture in which all the materials of Chapter 24 used are wholly obtained
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

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Source: https://www.legislation.gov.uk/eudn/2015/1198/schedule/ANNEX/appendix/ANNEX II (the official version)
Page: https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/appendix-ANNEX II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.