Attachment
United Kingdom
ANNEX II‐A
DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON‐ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
The products included 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 described in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol.
- 2..
The proof of origin issued or made out in accordance with this Annex shall include the following statement in English:
“Derogation – Annex II‐A to Protocol No. 1 ‐ Materials of HS heading No. … originating from … used.”
This statement shall be contained in box 7 of the EUR.1 movement certificate referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 hereof.
- 3..
Ghana and the Member States of the European Union shall, each for their own part, take the measures necessary in order to implement this Annex.
| For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. | ||
| HS heading | Description of product | Specific derogation concerning the working or processing carried out on non‐originating materials which confers originating status |
|---|---|---|
| Chapter 2 | Meat and edible meat offal | All the meat and edible meat offal is wholly obtained |
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | Manufacture in which:
|
| 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 product |
| 0812 to 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 %, by weight, of the final product |
| Chapter 9 | Coffee, tea, maté and spices | Manufacture from materials of any heading |
| 1101 to 1104 | Products of the milling industry | Manufacture from materials of Chapter 10, except rice of heading 1006 |
| 1105 to 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 sub‐heading 0710 10 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:
| Manufacture in which the value of all the materials used does not exceed 70 % of the ex‐works price of the product |
| 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:
| 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:
|
| 1901 | Food preparations of flour, groats, meal, starch or malt extract, 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 containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | Manufacture:
|
| 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:
|
| 1903 | Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
| 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:
|
| 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 those of headings 2002, 2003 | Manufacture:
or Manufacture:
|
| Chapter 21 | Miscellaneous edible preparations | Manufacture:
or Manufacture:
|
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder | Manufacture:
or Manufacture:
|
| 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 within 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 within 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 for: | Manufacture in which all the materials used are classified within 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:
| 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 within 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 within a heading other than that of the product |
| ex Chapter 41 | Raw hides and skins (other than fur skins) and leather | Manufacture in which all the materials used are classified within 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 to 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 Note 1(b) or 1(c) to Chapter 41 | Manufacture from materials of any heading |
| 4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Retanning of 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 within 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 within 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 within 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:
| 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 productf1 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 tablecloths or serviettes, or similar textile articles, put up in packings for retail sale | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of any 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 within 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 within 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:
| 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 within 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 within 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 within 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 within 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 within 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 nameplates and the like; prefabricated buildings; | Manufacture in which all the materials used are classified within 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.