Division DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO ACQUIRE ORIGINATING STATUS

The products mentioned in the list may not all be covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.

Common provisions

1..

For the products listed in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol.
2..

A proof of origin issued or made out pursuant to this Annex shall bear the following entry in French:

‘Dérogation - Annexe II-A du protocole n^o 1… - Matières de la position SH n^o … originaires de … utilisées.’.

This entry shall be recorded in box 7 of the movement certificates EUR.1 referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 thereof.
3..

Côte d'Ivoire and the Member States of the European Union shall each take the steps necessary to implement this Annex.

HS heading	Product description	Special derogation concerning working or processing carried out on non-originating materials that confers originating status
For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
Chapter 2	Meat and edible meat offal	All meat and edible offal must be wholly obtained
Chapter 4	Dairy produce; birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included	Manufacture in which: all the materials of Chapter 4 used are wholly obtained the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product
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 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
0812 - 0814	Fruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806; Peel of citrus fruits or melons	Manufacture in which the content of materials of Chapter 8 used does not exceed 30 % of the weight of the final product
Chapter 9	Coffee, tea, maté and spices	Manufacture from materials of any heading
1101 - 1104	Grain mill products	Manufacture from materials of Chapter 10, except rice of heading 1006
1105 - 1109	Flour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten	Manufacture in which the content of non-originating materials does not exceed 20 % by weight or Manufacture from materials of Chapter 10, except materials of heading 1006, in which the materials of heading 0710 and of subheading 0710 10 used are wholly obtained
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture from materials of any heading except that of the product
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	Manufacture from materials of any heading
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 in which the value of all the materials used does not exceed 70 % of the ex-works price of the products
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	Manufacture from materials of any heading except that of the product
ex 1507 to 1515	Vegetable oils and their fractions: Soya-bean, ground-nut, palm, coconut (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, except olive oils of headings 1509 and 1510	Manufacture from materials of any subheading except that of the product
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 from materials classified in a heading other than that of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture: from materials of any heading except that of the product in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product
1901	Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included	Manufacture: from materials of any heading except that of the product in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Manufacture in which: the content of materials of Chapter 11 used does not exceed 20 % of the weight of the final product the weight of the materials of Chapters 2 and 3 used does not exceed 20 % of the weight of the final product;
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms: with a content of materials of subheading 1108 13 (potato starch) not more than 30 % by weight	Manufacture from materials of any heading except that of the product
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 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 the content of materials of Chapter 11 used does not exceed 20 % by weight in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final 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 in which the content of materials of Chapter 11 used does not exceed 20 % by weight
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants: from materials other than of headings 2002 and 2003	Manufacture: from materials of any heading except that of the product in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product or Manufacture: in which the value of all the materials used does not exceed 70 % of the ex-works price of the product in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product
Chapter 21	Miscellaneous edible preparations	Manufacture: from materials of any heading except that of the product in which the content of materials of Chapters 4 and 17 used does not exceed 40 % of the weight of the final product or Manufacture: in which the value of all the materials used does not exceed 70 % of the ex-works price of the product in which the content of materials of Chapters 4 and 17 used does not exceed 40 % of the weight of the final product
Chapter 23	Residues and waste from the food industries; prepared animal fodder	Manufacture: from materials of any heading except that of the product in which the maize (corn) content or the content of materials of Chapters 2, 4 and 17 used does not exceed 40 % of the weight of the final product or Manufacture: in which the value of all the materials used does not exceed 70 % of the ex-works price of the product in which the maize (corn) content or the content of materials of Chapters 2, 4 and 17 used does not exceed 40 % of the weight of the final product
Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks	Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except:	Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex 3404	Artificial waxes and prepared waxes: with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax	Manufacture from materials of any heading
Chapter 35	Albuminoidal substances; modified starches; glues; enzymes	Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 37	Photographic or cinematographic goods	Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 38	Miscellaneous chemical products	Manufacture in which all the materials used are classified in a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex 3922 to 3926	Articles of plastics	Manufacture in which all the materials used are classified in a heading other than that of the product.
ex Chapter 41	Raw hides and skins (other than furskins) and leather	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
4101 - 4103	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by Notes 1(b) or 1(c) to Chapter 41	Manufacture from materials of any heading
4104 - 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared	Retanning of pre-tanned leather
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex 6117	Other made-up clothing accessories; knitted or crocheted parts of garments or of clothing accessories	Spinning of natural and/or man-made staple fibres, or extrusion of man-made filament yarn, accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products)
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: embroidered other	Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product^f1 or Making-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 product Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item of the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of the non-originating articles must not exceed 35 % of the ex-works price of the set
ex Chapter 64	Footwear, gaiters and the like	Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components
Chapter 69	Ceramic products	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for:	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
7106, 7108 and 7110	Precious metals: unwrought semi-manufactured or in powder form	Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals Manufacture from unwrought precious metals
7115	Other articles of precious metal or of metal clad with precious metal	Manufacture from materials of any heading except that of the product
Chapter 83	Miscellaneous articles of base metal	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture in which all the materials used are classified in a heading other than that of the product. However, the other materials of heading 8302 may be used provided their value does not exceed 30 % of the ex-works price of the product
ex 8306	Statuettes and other ornaments, of base metal	Manufacture in which all the materials used are classified in a heading other than that of the product. However, the other materials of heading 8306 may be used provided their value does not exceed 40 % of the ex-works price of the product
Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 87	Vehicles other than railway or tramway rolling stock, and parts and accessories thereof	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings	Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product

Annotations

Footnotes

f1: For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.