{
  "url": "https://openlegislation.uk/eu-decision-2019-2208/attachment-5",
  "json_url": "https://openlegislation.uk/eu-decision-2019-2208/attachment-5.json",
  "legislation": "eudn/2019/2208",
  "legislation_title": "Council Decision (EU) 2019/2208 of 9 December 2019 on the position to be taken on behalf of the European Union within the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol No. 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-2208",
  "path": "attachment/5",
  "kind": "attachment",
  "number": null,
  "heading": null,
  "text": "ANNEX II‐A\nDEROGATIONS 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\nThe 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.\nCommon provisions\n1.. 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.\n2.. The proof of origin issued or made out in accordance with this Annex shall include the following statement in English:\n“Derogation – Annex II‐A to Protocol No. 1 ‐ Materials of HS heading No. … originating from … used.”\nThis 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.\n3.. 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.\nFor special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.\nHS heading\nDescription of product\nSpecific derogation concerning the working or processing carried out on non‐originating materials which confers originating status\nChapter 2\nMeat and edible meat offal\nAll the meat and edible meat offal is wholly obtained\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\nthe content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product\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\nor\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\n0812 to 0814\nFruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806;\npeel of citrus fruits or melons\nManufacture in which the content of materials of Chapter 8 used does not exceed 30 %, by weight, of the final product\nChapter 9\nCoffee, tea, maté and spices\nManufacture from materials of any heading\n1101 to 1104\nProducts of the milling industry\nManufacture from materials of Chapter 10, except rice of heading 1006\n1105 to 1109\nFlour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten\nManufacture in which the content of non‐originating materials does not exceed 20 %, by weight\nor\nManufacture 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\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 product\n1301\nLac; natural gums, resins, gum‐resins and oleoresins (for example, balsams)\nManufacture from materials of any heading\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:\nMucilages and thickeners, modified, derived from vegetable products\nManufacture in which the value of all the materials used does not exceed 70 % of the ex‐works price of the product\n1506\nOther animal fats and oils and their fractions, whether or not refined, but not chemically modified\nManufacture from materials of any heading, except that of the product\nex 1507 to 1515\nVegetable oils and their fractions:\nSoya, groundnut, 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, except olive oils of headings 1509 and 1510\nManufacture from materials of any subheading, except that of the product\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 from materials classified in a heading other than that of the product\nChapter 18\nCocoa and cocoa preparations\nManufacture:\nfrom materials of any heading, except that of the product\nin which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product\n1901\nFood 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\nManufacture:\nfrom materials of any heading, except that of the product\nin which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final 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\nManufacture in which:\nthe content of materials of Chapter 11 used does not exceed 20 %, by weight\nthe weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product\n1903\nTapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:\nwith a content of materials of heading 1108 13 (potato starch) not more than 30 % by weight\nManufacture from materials of any heading, except that of the product\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 and meal), pre‐cooked or otherwise prepared, not elsewhere specified or included\nManufacture:\nfrom materials of any heading, except heading 1806\nin which the content of materials of Chapter 11 used does not exceed 20 %, by weight\nin which the content of materials of Chapter 17 used does not exceed 40 %, by weight of the final 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 in which the content of materials of Chapter 11 used does not exceed 20 % by weight\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants:\nfrom materials other than those of headings 2002, 2003\nManufacture:\nfrom materials of any heading, except that of the product\nin which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product\nor\nManufacture:\nin which the value of all the materials used does not exceed 70 % of the ex‐works price of the product\nin which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product\nChapter 21\nMiscellaneous edible preparations\nManufacture:\nfrom materials of any heading, except that of the product\nin which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product\nor\nManufacture:\nin which the value of all the materials used does not exceed 70 % of the ex‐works price of the product\nin which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product\nChapter 23\nResidues and waste from the food industries; prepared animal fodder\nManufacture:\nfrom materials of any heading, except that of the product\nin which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product\nor\nManufacture:\nin which the value of all the materials used does not exceed 70 % of the ex‐works price of the product\nin which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product\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 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\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 33\nEssential oils and resinoids; perfumery, cosmetic or toilet preparations\nManufacture 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\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\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:\nManufacture 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\nor\nManufacture in which the value of all the materials used does not exceed 70 % of the ex‐works price of the product\nex 3404\nArtificial waxes and prepared waxes:\nwith 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 in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 36\nExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 37\nPhotographic or cinematographic goods\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 38\nMiscellaneous chemical products\nManufacture 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\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nex 3922 to 3926\nArticles of plastics\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 41\nRaw hides and skins (other than fur skins) and leather\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\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 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\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\nRetanning of tanned leather\nChapter 42\nArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 46\nManufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nChapter 48\nPaper and paperboard; articles of paper pulp, of paper or of paperboard\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\nex 6117\nOther made‐up clothing accessories; knitted or crocheted parts of garments or of clothing accessories\nSpinning of natural and/or man‐made staple fibres, or extrusion of man‐made filament yarn, accompanied by knitting (knitted‐to‐shape products)\nor\nDyeing of yarn of natural fibres accompanied by knitting (knitted‐to‐shape products)\n6213 and 6214\nHandkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:\nembroidered\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 product\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 product\nWeaving accompanied by making‐up (including cutting)\nor\nMaking‐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\nother\n6307\nOther made‐up articles, including dress patterns\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\n6308\nSets 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\nEach 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\nex Chapter 64\nFootwear, gaiters and the like\nManufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components\nChapter 69\nCeramic products\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\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:\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product\n7106, 7108 and 7110\nPrecious metals:\nunwrought\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 and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals\nsemi‐manufactured or in powder form\nManufacture from unwrought precious metals\n7115\nOther articles of precious metal or of metal clad with precious metal\nManufacture from materials of any heading, except that of the product\nChapter 83\nMiscellaneous articles of base metal\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\nex 8302\nOther mountings, fittings and similar articles suitable for buildings, and automatic door closers\nManufacture 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\nex 8306\nStatuettes and other ornaments, of base metal\nManufacture 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\nChapter 84\nNuclear reactors, boilers, machinery and mechanical appliances; parts thereof\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\nChapter 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\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\nChapter 87\nVehicles other than railway or tramway rolling stock, and parts and accessories thereof\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 50 % of the ex‐works price of the product\nChapter 94\nFurniture; 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;\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture in which the value of all the materials used does not exceed 60 % of the ex‐works price of the product",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/2208/attachment/5",
    "retrieved_at": "2026-11-01T15:12:27.309660+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."
}