# 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, Attachment

Extent: E+W+S+N.I.

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:
all the materials of Chapter 4 used are wholly obtained
the content of materials of Chapter 17 used does not exceed 40 %, by 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 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:
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 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:
Soya, 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
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 %, by weight, of the final product
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:
from materials of any heading, except that of the product
in which the content of materials of Chapter 17 used does not exceed 40 %, by 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 %, by weight
the weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product
1903
Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
with a content of materials of heading 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 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 %, by 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 those of headings 2002, 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 %, by 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 %, by 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 %, by 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 %, by 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 content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by 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 maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by 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 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:
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 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:
embroidered
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
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
other
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:
unwrought
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
semi‐manufactured or in powder form
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

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Source: https://www.legislation.gov.uk/eudn/2019/2208/attachment/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-2208/attachment-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.