Division Note 3 — Examples of how to apply the rulesF1

Repealed

1. 3.1Division 3.1
2. 3.2Pursuant to Article 78, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.
3. 3.3Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
4. 3.4Division 3.4
5. 3.5Division 3.5