# Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, Annex IV

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

ANNEX 15
LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS (GSP)
See introductory note 7 in Annex 14.
Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
A “group” is regarded as any part of the heading separated from the rest by a semi-colon.
In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
HS heading
Description
Working or processing carried out on non-originating materials that confers originating status
(1)
(2)
(3)
0201
Meat of bovine animals, fresh or chilled
Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202
0202
Meat of bovine animals, frozen
Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
Manufacture from materials of any heading except carcases of heading Nos 0201 to 0205
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:
Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207
0302
to
0305
Fish, other than live fish
Manufacture in which all the materials of Chapter 3 used must already be originating
0402,
0404
ex 0405
0406
Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but less than 75 %
Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402
0403
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, or cocoa
Manufacture in which:
all the materials of Chapter 4 used must be wholly obtained;
any fruit juice of heading No 2009 or sucrose used must be originating, and
the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the product
0408
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
Manufacture from materials of any heading except birds' eggs of heading No 0407
ex 0506
Bones and horn-cores, unworked
Manufacture in which all the materials of Chapter 2 used must already be originating
0710
to
0713
Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos ex 0710 and ex 0711, for which the rules are set out below
Manufacture in which all the vegetable materials used must already be originating
ex 0710
Sweet corn (uncooked or cooked by steaming or boiling in water), frozen
Manufacture from fresh or chilled sweet corn
ex 0711
Sweet corn, provisionally preserved
Manufacture from fresh or chilled sweet corn
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
—
Containing added sugar
Manufacture in which all the materials used must already be originating
—
Other
Manufacture in which all the fruit or nuts used must already be originating
0812
Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
Manufacture in which all the fruit or nuts used must already be originating
0813
Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this Chapter
Manufacture in which all the fruit or nuts used must already be originating
0814
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
Manufacture in which all the fruit or nuts used must already be originating
ex Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten; except for No ex 1106 for which the rule is set out below
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be already originating
ex 1106
Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
Drying and milling of leguminous vegetables of heading No 0708
1301
Lac; natural gums, resins, gum-resins and, oleoresins (for example balsams)
Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product
ex 1302
—
Vanilla oleoresin
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 that their value does not exceed 20 % of the ex-works price of the product
1501
Pig fat (including lard) and poultry fat, other than that of heading Nos 0209 or 1503:
—
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
—
Other
Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal or poultry of heading No 0207
1502
Fats of bovine animals, sheep or goats, other than those of heading No 1503
—
Fats from bones or waste
Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
—
Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
—
Solid fractions
Manufacture from materials of any heading including other materials of heading No 1504
—
Other
Manufacture in which all the animal materials of Chapters 2 and 3 used must already be originating
ex 1505
Refined lanolin
Manufacture from crude wool grease of heading No 1505
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
—
Solid fractions
Manufacture from materials of any heading including other materials of heading No 1506
—
Other
Manufacture in which all the animal materials of Chapter 2 used must already be originating
ex 1507
to
1515
Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:
—
Solid fractions, except for that of jojoba oil
Manufacture from other materials of heading Nos 1507 to 1515
—
Other, except for:
—
Tung oil, oiticica oils, myrtle wax and Japan wax
Manufacture in which all the vegetable materials used must already be originating
—
Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption
ex 1516
Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further prepared
Manufacture in which all the animal and vegetable materials used must already be originating
ex 1517
Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515
Manufacture in which all the vegetable materials used must already be originating
1601
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
Manufacture from animals of Chapter 1
1602
Other prepared or preserved meat, meat offal or blood
Manufacture from animals of Chapter 1
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Manufacture in which all the fish or fish eggs used must already be originating
1605
Crustaceans; molluscs and other aquatic invertebrates, prepared or preserved
Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating
ex 1701
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
Manufacture from materials not classified within the same heading as the product. However, all flavouring or colouring material used must already be originating
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
—
Chemically pure maltose and fructose
Manufacture from materials of any heading including other materials of heading No 1702
—
Other
Manufacture in which all the materials used must already be originating
ex 1703
Molasses resulting from the extraction of sugar, flavoured or coloured
Manufacture from materials not classified within the same heading as the product. However, all flavouring or colouring material used must already be originating
1704
Sugar confectionery (including white chocolate), not containing cocoa
Manufacture from materials not classified within Chapter 17. However, all flavouring or colouring material used must already be originating
1804
Cocoa butter, fat and oil
Manufacture in which all cocoa beans used must already be originating
1806
Chocolate and other food preparations containing cocoa
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the product and all the sugar of heading No 1701 used must already be originating
1901
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 %, by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than, 5 % by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included:
—
Malt extract
Manufacture from cereals of Chapter 10
—
Other
Manufacture in which all the materials used are classified within a heading other than that of the product. However, sugar of heading No 1701 may not be used
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 all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Manufacture in which all the materials used must already be originating
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included
—
Not containing cocoa
Manufacture in which all the materials used must already be originating
—
Containing cocoa
Manufacture from materials of any heading, including other materials of heading No 1904, except sugar of heading No 1701, provided the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the 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 from materials of any heading, except those of Chapter 11
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
Manufacture in which all the fruit, nuts or vegetables used must already be originating
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the tomatoes used must already be originating
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
Manufacture in which all the mushrooms or truffles used must already be originating
2004
and
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No 2006
Manufacture in which all the vegetables used must already be originating
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, by sugar (drained, glace or crystallized)
Manufacture in which all the vegetables, fruits, nuts or other parts of plants and all sugars of Chapter 17 used must already be originating
2007
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
Manufacture in which all the fruit or nuts and any sugars of Chapter 17 used must already be originating
2008
Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
—
Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
Manufacture in which all the fruit and nuts used must already be originating
—
Other
Manufacture in which all the fruit, nuts, seeds and other materials of Chapters 8 and 9 and all sugars or beverages, spirits and vinegars of Chapters 17 or 22 used must already be originating
2009
Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
Manufacture in which all the fruit, nuts or vegetables of Chapters 7 and 8 and any sugars of Chapter 17 used must already be originating
ex 2101
Roasted chicory and extracts, essences and concentrates thereof
Manufacture in which all the chicory used must already be originating
ex 2103
Sauces and preparations therefor; mixed condiments and mixed seasonings
Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
ex 2103
—
Prepared mustard
Manufacture from mustard flour or meal
2104
Soups and broths and preparations therefor; homogenized composite food preparations:
—
Soups and broths and preparations therefor
Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
—
Homogenized composite food preparations
The rule for the heading in which the product would be classified in bulk shall apply
ex 2105
Ice cream and other edible ice, containing chocolate
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the product
ex 2106
Sugar syrups, flavoured or coloured
Manufacture in which all the materials used must already be originating
ex 2106
Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages
Manufacture from materials of any heading except grapes or any material derived from grapes
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Manufacture in which all the water used must already be originating
2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
Manufacture in which all the materials used are classified within a heading other than that of the product. However, all fruit juice used must already be originating
ex 2204
Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol
Manufacture from other grape must
ex 2205
ex 2207
ex 2208
and
ex 2209
The following, containing grape materials:
Manufacture from materials of any heading except grapes or any material derived from grapes
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances;
Ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages;
Vinegar
ex 2208
Whiskies of an alcoholic strength by volume of less than 50 % vol.
Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product
ex 2303
Residues from the manufacture of starch from maize (excluding concentrated steeping liqueurs), of a protein content, calculated on the dry product, exceeding 40 % by weight
Manufacture in which all the maize used must already be originating
ex 2306
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
Manufacture in which all the olives used must already be originating
2309
Preparations of a kind used in animal feeding
Manufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403
Smoking tobacco
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2504
Natural crystalline graphite, with enriched carbon content, purified and ground
Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515
Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2516
Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518
Calcined dolomite
Calcination of dolomite not calcined
ex 2519
Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesia
Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex 2520
Plasters specially prepared for dentistry
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 2524
Natural asbestos fibres
Manufacture from asbestos concentrate
ex 2525
Mica powder
Grinding of mica or mica waste
ex 2530
Earth colours, calcined or powdered
Calcination or grinding of earth colours
ex 2707
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
Operations of refining and/or one or more specific process(es)
or
Other operations 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 that their value does not exceed 50 % of the ex-works price of the product
ex 2709
Crude oils obtained from bituminous minerals
Destructive distillation of bituminous materials
2710
to
2712
Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
Petroleum gases and other gaseous hydrocarbons
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
Operations of refining and/or one or more specific process(es)
or
Other operations 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 that their value does not exceed 50 % of the ex-works price of the product
2713
to
2715
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
Operations of refining and/or one or more specific process(es)
or
Other operations 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 that their value does not exceed 50 % of the ex-works price of the product
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch
ex Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2811 and ex 2833 for which the rules are set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 2811
Sulphur trioxide
Manufacture from sulphur dioxide
ex 2833
Aluminium sulphate
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29
Organic chemicals; except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 2901
Acyclic hydrocarbons for use as power or heating fuels
Operations of refining and/or one or more specific process(es)
or
Other operations 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 that their value does not exceed 50 % of the ex-works price of the product
ex 2902
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one or more specific process(es)
or
Other operations 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 that their value does not exceed 50 % of the ex-works price of the product
ex 2905
Metal alcoholates of alcohols of this heading and of ethanol or glycerol
Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided that their value does not exceed 20 % of the ex-works price of the product
2915
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
ex 2932
—
Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product
—
Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading
2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
2934
Nucleic acids and their salts; other heterocyclic compounds
Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the product
ex Chapter 30
Pharmaceutical products, except for Nos 3002, 3003, 3004, 3005 and ex 3006, for which the rules are set out below
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 that their value does not exceed 20 % of the ex-works price of the product
3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
—
Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
—
Other:
—
Human blood
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
—
Animal blood prepared for therapeutic or prophylactic
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
—
Blood fractions other than antisera, haemoglobin and serum globulin
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
—
Haemoglobin, blood globulin and serum globulin
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
—
Other
Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided that their value does not exceed 20 % of the ex-works price of the product
3003
and
3004
Medicaments (excluding goods of heading Nos 3002, 3005 or 3006)
Manufacture from materials other than active substances. However, materials of heading Nos 3003 or 3004 may be used provided that their value, taken together, does not exceed 20 % of the ex works price of the product
3005
Wadding, gauze, bandages and similar articles (for exemple, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
Manufacture from materials of any heading, except pharmaceutical substances. However, the value of the materials of heading No 3005 used may not exceed 20 % of the ex-works price of the product
ex 3006
Chemical contraceptive preparations based on hormones or spermicides; bone reconstruction cements
Manufacture from materials of any heading, except active substances
ex Chapter 31
Fertilizers except for heading No ex 3105 for which the rule is set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
Manufacture in which:
Sodium nitrate
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 that their value does not exceed 20 % of the ex-works price of the product, and
Calcium cyanamide
the value of all the materials used does not exceed 50 % of the ex-works price of the product
Potassium sulphate
Magnesium potassium sulphate
ex Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos ex 3201 and 3205, for which the rules are set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 3201
Tannins and their salts, ethers, esters, and other derivatives
Manufacture from tanning extracts of vegetable origin
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos ex 3301, ex 3302 and ex 3306 for which the rules are set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Manufacture from materials of any heading, including materials of a different “group” in this heading. However, materials of the same “group” may be used, provided that their value does not exceed 20 % of the ex-works price of the product
ex 3302
Alcoholic preparations containing all flavouring agents characterizing a beverage
Manufacture from materials of any heading except grapes or any material derived from grapes
ex 3306
Yarn used to clean between the teeth (dental floss)
Manufacture from:
natural fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper making materials
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 heading Nos 3403 and 3404, for which the position is set out below
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
ex 3403
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided that they represent less than 70 % by weight
Operations of refining and/or one or more specific process(es)
or
Other operations 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 50 % 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 materials, slack wax or scale wax
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 that their value does not exceed 50 % of the ex-works price of the product
ex Chapter 35
Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set below
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 that their value does not exceed 20 % of the ex-works price of the product
3505
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
—
Starch ethers and esters
Manufacture from materials of any heading, including other materials of heading No 3505
—
Other
Manufacture from materials of any heading, except those of heading No 1108
ex 3507
Prepared enzymes not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product
ex Chapter 37
Photographic or cinematographic goods; except for No 3701, 3702 and 3704 for which the rules are set below
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 that their value does not exceed 20 % of the ex-works price of the product
3701
Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
Manufacture in which all the materials used are classified within a heading other than that of the product or in heading No 3702
3702
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
3704
Photographic plates, film paper, paperboard and textiles, exposed but not developed
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
ex Chapter 38
Miscellaneous chemical products; except for heading Nos ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822, ex 3823 and 3824, for which the rules are set out below
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 that their value does not exceed 20 % of the ex-works price of the product
ex 3801
—
Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
—
Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product
ex 3803
Refined tall oil
Refining of crude tall oil
ex 3805
Spirits of sulphate turpentine, purified
Purification by distillation or refining of raw spirits of sulphate turpentine
ex 3806
Ester gums
Manufacture from resin acids
ex 3807
Wood pitch (wood tar pitch)
Distillation of wood tar
ex 3811
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materials
Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50 % of the product
3808
to
3814,
3818
to
3820,
3822
and
3824
Miscellaneous chemical products:
The following of heading No 3824:
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 provide that their value does not exceed 20 % of the ex-works price of the product
Prepared binders for foundry moulds or cores based on natural resinous products
Naphthenic acids, their water insoluble salts and their esters
Sorbitol other than that of heading No 2905
Petroleum sulphates, excluding petroleum sulphates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
Ion exchangers
Getters for vacuum tubes
Alkaline iron oxide for the purification of gas
Ammoniacal gas liqueurs and spent oxide produced in coal gas purification
Sulphonaphthenic acids, their water insoluble salts and their esters
Fusel oil and Dippel's oil
Mixtures of salts having different anions
Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
—
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 3823
Industrial fatty alcohols
Manufacture from materials of any heading including fatty acids of heading No 3823
ex3901
to
3915
Plastics in primary forms, waste, parings and scrap, of plastic:
Addition homopolymerization products
Manufacture in which:
the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
—
Other
Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
3916
to
3921
Semi-manufactures of plastics:
Flat products, further worked than only surface-worked or cut into forms other than rectangular; other products, further worked than only surface-worked
Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
—
Other:
—
Addition homopolymerization products
Manufacture in which:
the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
—
Other
Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
3922
to
3926
Articles of plastic
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4001
Laminated slabs of crepe rubber for shoes
Lamination of sheets of natural rubber
4005
Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
4012
Retreaded or pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber
Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex 4017
Articles of hard rubber
Manufacture from hard rubber
ex 4102
Raw skins of sheep or lambs, without wool on
Removal of wool from sheep or lamb skins, with wool on
4104
to
4107
Leather, without hair or wool, other than leather of heading Nos 4108 or 4109
Retanning of pre-tanned leather, or
Manufacture in which all the materials used are classified within a heading other than that of the product
4109
Patent leather and patent laminated leather; metallized leather
Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
ex 4302
Tanned or dressed furskins, assembled, other than plates, crosses or similar forms
Manufacture from non-assembled tanned or dressed furskins
4303
Articles of apparel, clothing accessories and other articles of furskin
Manufacture from non-assembled tanned or dressed furskins, of heading No 4302
ex 4403
Wood roughly squared
Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
Planing, sanding or finger-jointing
ex 4408
Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed
Splicing, planing, sanding or finger-jointing
ex 4409
—
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tonged, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, sanded or finger-jointed
Sanding or finger-jointing
—
Beadings and mouldings
Beading or moulding
ex 4410
to
ex 4413
Beadings and mouldings, including moulded skirting and other moulded boards
Beading or moulding
ex 4415
Packing cases, boxes, crates, drums and similar packings, of wood
Manufacture from boards not cut to size
ex 4416
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418
—
Builders' joinery and carpentry of wood
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used
—
Beadings and mouldings
Beading or moulding
ex 4421
Match splints; wooden pegs or pins for footwear
Manufacture from wood of any heading except drawn wood of heading No 4409
4503
Articles of natural cork
Manufacture from cork of heading No 4501
ex 4811
Paper and paperboard, ruled, lined or squared only
Manufacture from paper-making materials of Chapter 47
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
Manufacture from paper-making materials of Chapter 47
4817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Manufacturing in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4818
Toilet paper
Manufacture from paper-making materials of Chapter 47
ex 4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4820
Letter pads
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
Manufacture from paper-making materials of Chapter 47
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Manufacture from materials not classified within heading Nos 4909 or 4911
4910
Calendars of any kind, printed, including calendar blocks:
—
Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
—
Other
Manufacture from materials not classified within heading Nos 4909 or 4911
5501
to
5507
Man-made staple fibres
Manufacture from chemical materials or textile pulp
ex Chapter 50
to
55
Yarn, monofilament and thread:
Silk yarn
Manufacture from silkworm cocoons or silk waste, not carded or combed or otherwise processed for spinning
—
Other
Manufacture from:
natural fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper making materials
ex Chapter 50
to
55
Woven fabrics:
—
Incorporating rubber thread
Manufacture from single yarn
—
Other
Manufacture from:
coir yarn,
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
ex Chapter 56
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below
Manufacture from:
coir yarn,
natural fibres,
chemical materials or textile pulp, or
paper making materials
5602
Felt, whether or not impregnated, coated, covered or laminated:
—
Needleloom felt
Manufacture from:
natural fibres, or
chemical materials or textile pulp
However
polypropylene filament of heading No 5402,
polypropylene fibres of heading Nos 5503 or 5506, or
polypropylene filament tow of heading No 5501
of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture from:
natural fibres,
man-made staple fibres made from casein, or
chemical materials or textile pulp
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading Nos 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
—
Other
Manufacture from:
natural fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
5605
Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
5606
Gimped yarn, and strip and the like of heading Nos. 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning,
chemical materials or textile pulp, or
paper-making materials
Chapter 57
Carpets and other textile floor coverings:
Of needleloom felt
Manufacture from:
natural fibres, or
chemical materials or textile pulp.
However:
polypropylene filament of heading No 5402,
polypropylene fibres of heading Nos 5503 or 5506, or
polypropylene filament tow of heading No 5501,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product
—
Of other felt
Manufacture from:
natural fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
—
Other
Manufacture from:
coir yarn,
synthetic or artificial filament yarn,
natural fibres, or
man-made staple fibres not carded or combed or otherwise processed for spinning
ex Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos 5805 and 5810; the rule for heading No 5810 is set out below:
Combined with rubber thread
Manufacture from single yarn:
—
Other
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink-resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5810
Embroidery in the piece, in strips or in motifs
Manufacture from yarn
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
Manufacture from yarn
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
Containing not more than 90 % by weight of textile materials
Manufacture from yarn
—
Other
Manufacture from chemical materials or textile pulp
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
Manufacture from yarn
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Manufacture from yarn
5905
Textile wall coverings:
Impregnated, coated, covered or laminated with rubber, plastics or other materials
Manufacture from yarn
—
Other
Manufacture from:
coir yarn,
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrinkresistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5906
Rubberized textile fabrics, other than those of heading No 5902:
Knitted or crocheted fabrics
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
—
Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
Manufacture from chemical materials
—
Other
Manufacture from yarn
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like
Manufacture from yarn
5908
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated
Manufacture from single yarn
5909
to
5911
Textile articles of a kind suitable for industrial use:
—
Polishing discs or rings other than of felt of heading No 5911
Manufacture from yarn or waste fabrics or rags of heading No 6310
—
Other
Manufacture from
coir yarn,
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
Chapter 60
Knitted or crocheted fabrics
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
ex Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos 6213, 6214 and ex 6217 for which the rules are set out below
Manufacture from yarn
6213
and
6214
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like
Manufacture from unbleached single yarn
ex 6217
—
Interlinings for collars and cuffs, cut out
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40 % of the ex-works price of the product
6301
to
6304
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
—
Of felt, of non-wovens
Manufacture from
natural fibres, or
chemical materials or textile pulp
—
Other
Manufacture from unbleached single yarn
6305
Sacks and bags, of a kind used for the packing of goods
Manufacture from:
natural fibres,
man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp
6306
Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:
—
Of non-wovens
Manufacture from:
natural fibres, or
chemical materials or textile pulp
—
Other
Manufacture from unbleached single yarn
6307
Other made up articles, including dress patterns
Manufacture in which the value of all the materials used does not exceed 40 % 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 in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set
6401
to
6405
Footwear
Manufacture from materials of any heading except for non-metal parts for footwear of heading No 6406
6503
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
Manufacture from yarn or textile fibres
6505
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
Manufacture from yarn or textile fibres
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 6803
Articles of slate or of agglomerated slate
Manufacture from worked slate
ex 6804 and 6805
Articles made of artificial abrasives based on silicon carbide
Manufacture from materials of any heading except materials of heading Nos 6804 or 6805 and silicon carbide of heading No 2849
ex 6812
Articles of asbestos or mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate
Manufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate
ex 6814
Articles of mica, including agglomerated or reconstituted mica on a support of paper, paperboard or other materials
Manufacture from worked mica (including agglomerated or reconstituted mica)
7006
Glass of heading Nos 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
Manufacture from materials of heading No 7001
7007
Safety glass, consisting of toughened (tempered) or laminated glass
Manufacture from materials of heading No 7001
7008
Multiple-walled insulating units of glass
Manufacture from materials of heading No 7001
7009
Glass mirrors, whether or not framed, including rear-view mirrors
Manufacture from materials of heading No 7001
7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
Manufacture within which all the materials used are classified in a heading other than that of the product
or
Cutting of glassware, provided that the value does not exceed 50 % of the ex-works price of the product
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading Nos 7010 or 7018)
Manufacture within which all the materials used are classified in a heading other than that of the product
or
Cutting of glassware, provided that the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
ex 7019
Articles (other than yarn) of glass fibres
Manufacture from:
uncoloured slivers, rovings, yarn or chopped strands, or
glass wool
ex 7101
Natural or cultured pearls, graded and temporarily strung for convenience or transport
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 7102,
ex 7103
and
ex 7104
Worked precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture from unworked precious or semi-precious stones
ex 7106,
ex 7108
and
ex 7110
Precious metals, semi-manufactured or in powder form
Manufacture from unwrought precious metals
ex 7107,
ex 7109
and
ex 7111
Metals clad with precious metals, semi-manufactured
Manufacture from metals clad with precious metals, unwrought
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
7117
Imitation jewellery
Manufacture in which all the materials used are classified within a heading other than that of the product
or
Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
7207
Semi-finished products of iron or non-alloy steel
Manufacture from materials of heading Nos 7201, 7202, 7203, 7204 or 7205
7208
to
7216
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots or other primary forms of heading No 7206
7217
Wire of iron or non-alloy steel
Manufacture from semi-finished materials of heading No 7207
ex 7218
7219
to
7222
Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other primary forms of heading No 7218
7223
Wire of stainless steel
Manufacture from semi-finished materials of heading No 7218
ex 7224
7225
to
7227
Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel
Manufacture from ingots or other primary forms of heading No 7224
7228
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
Manufacture from ingots or other primary forms of heading Nos 7206, 7218 or 7224
7229
Wire of other alloy steel
Manufacture from semi-finished materials of heading No 7224
ex 7301
Sheet piling
Manufacture from materials of heading No 7206
7302
Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
Manufacture from materials of heading No 7206
7304,
7305
and
7306
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
Manufacture from materials of heading Nos 7206, 7207, 7218 or 7224
7308
Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
ex 7322
Radiators for central heating, not electrically heated and parts thereof, of iron or steel
Manufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product
ex Chapter 74
Copper and articles thereof except for heading Nos 7401 to 7405; the rule for heading No ex 7403 is set out below
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 7403
Copper alloys, unwrought
Manufacture from refined copper, unwrought, or waste and scrap
ex Chapter 75
Nickel and articles thereof except for heading Nos 7501 to 7503
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 76
Aluminium and articles thereof except for heading Nos 7601, 7602 and ex 7616; the rule for heading No ex 7616 is set out below
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 7616
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
Manufacture in which:
all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 78
Lead and articles thereof except for heading Nos 7801 and 7802; the rule for heading No 7801 is set out below
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7801
Unwrought lead:
Refined lead
Manufacture from “bullion” or “work” lead
—
Other
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
ex Chapter 79
Zinc and articles of zinc, except for heading Nos 7901 and 7902; the rule for heading No 7901 is set out below
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
7901
Unwrought zinc
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
ex Chapter 80
Tin and articles thereof; except for heading Nos 8001, 8002 and 8007; the rule for heading No 8001 is set out below
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50 % of the ex-works price of the product
8001
Unwrought tin
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
ex Chapter 81
Other base metals, wrought; articles thereof
Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
8206
Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale
Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided that their value does not exceed 15 % of the ex-works price of the set
8207
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40 % of the ex-works price of the product
8208
Knives and cutting blades, for machines or for mechanical appliances
Manufacture in which:
all the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208
Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
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 No 8306 may be used provided that their value does not exceed 30 % of the ex-works price of the product
ex Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: 8403, ex 8404, 8406 to 8409, 8412, 8415, 8418, 8425 to 8430, ex 8431, 8444 to 8477, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, ex 8483, 8484 and 8485
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8403
and
ex 8404
Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers
Manufacture in which all the materials used are classified within a heading other than heading Nos 8403 or 8404. However, materials which are classified within heading Nos 8403 or 8404 may be used provide their value, taken together, does not exceed 5 % of the ex-works price of the product
8406
Steam turbines and other vapour turbines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8409
Parts suitable for use solely or principally with the engines of heading Nos 8407 or 8408
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8412
Other engines and motors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8415
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8425 to 8428
Lifting, handling, loading or unloading machinery
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
—
Road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product
ex 8431
Parts for road rollers
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8444
to
8447
Machines of these headings for use in the textile industry
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8448
Auxiliary machinery for use with machines of headings Nos 8444 and 8445
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8452
Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
—
Sewing machines
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and
the thread tension, crochet and zigzag mechanisms used are already originating
—
Other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8456
to
8466
Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8469 to
8470
8471,
8472
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 8483
Roller screws
Manufacture in with the value of all the materials used does not exceed 40 % of the ex-works price of the product
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8485
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 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; except for those falling within the following headings or parts of headings for which the rules are set out below: 8501, 8502, ex 8504, ex 8517, ex 8518, 8519 to 8529, 8535 to 8537, 8542, 8544 to ex 8548
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8501
Electric motors and generators (excluding generating sets)
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 5 % of the ex-works price of the product
8502
Electric generating sets and rotary converters
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading Nos 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product
ex 8504
Power supply units for automatic data-processing machines
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8517
Videophones
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading are only used up to a value of 5 % of the ex-works price of the product,
where the value of all the non-originating materials used does not exceed the value of the originating material used
ex 8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audiofrequency electric amplifiers; electric sound amplifier sets
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product,
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8519
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8520
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8521
Video recording or reproducing apparatus
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8522
Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8523
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8524
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
—
Matrices and masters for the production of records
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product
8525
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within heading No 8529 are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within heading No 8529 are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8527
Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within heading No 8529 are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8528
Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where within the above limit, the materials classified within heading No 8529 are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8529
Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
—
Suitable for use solely or principally with video recording or reproducing apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
8535
and
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8537
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90 and numerical control apparatus, other than switching apparatus of heading No 8517
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product
8542
Electronic integrated circuits and microassemblies
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading Nos 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product
8544
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8545
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8546
Electrical insulators of any material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 8548
—
Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Spent primary cells, spent primary batteries
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8601
to
8607
Railway or tramway locomotives, rolling-stock and parts thereof
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8608
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8609
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87
Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings: 8709 to 8711, ex 8712, 8715 and 8716 for which the rules are set out below
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Manufacture
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8710
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
Manufacture:
the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex- works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex 8712
Bicycles without ball bearings
Manufacture from materials not classified in heading No 8714
8715
Baby carriages and parts thereof
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
8803
Parts of goods of heading Nos 8801 or 8802
Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the ex-works price of the product
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto:
—
Rotochutes
Manufacture from materials of any heading, including other materials of heading No 8804
—
Other
Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product
8805
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articles
Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product
Chapter 89
Ships, boats and floating structures
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
ex Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: 9001, 9002, 9004, ex 9005, ex 9006, 9007, 9011, ex 9014, 9015 to 9017, ex 9018 and 9024 to 9033
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9004
Spectacles, goggles and the like, corrective, protective or other
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9005
Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex 9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
9011
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
ex 9014
Other navigational instruments and appliances
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9016
Balances of a sensitivity of 5 cg or better, with or without weights
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex 9018
—
Dentists' chairs incorporating dental appliances or dentists' spittoons
Manufacture from materials of any heading, including other materials of heading No 9018
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos 9014, 9015, 9028 or 9032
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
—
Parts and accessories
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
9029
Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9104 or 9015; stroboscopes
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9032
Automatic regulating or controlling instruments and apparatus
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9033
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91
Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings 9105, 9109 to 9113 for which the rules are set out below:
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
9105
Other clocks
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
9109
Clock movements, complete and assembled
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where the value of all the non-originating materials used does not exceed the value of the originating materials used
9110
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product
9111
Watch cases and parts thereof
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9112
Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof
Manufacture:
in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product
9113
Watch straps, watch bands and watch bracelets, and parts thereof:
—
Of base metal, whether or not gold or silver-plated, or of metal clad with precious metal
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
—
Other
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 92
Musical instruments; parts and accessories of such articles
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Chapter 93
Arms and ammunition; parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9406
Prefabricated buildings
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9503
Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
Manufacture:
in which all the materials used are classified within a heading other than that of the product,
provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 9506
Finished golf clubs heads
Manufacture from roughly shaped blocks
ex 9601
and
ex 9602
Articles of animal, vegetable or mineral carving materials
Manufacture from “worked” carving materials of the same heading
ex 9603
Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mops
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9605
Travel sets for personal toilet, sewing, or shoe or clothes cleaning
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
Manufacture:
in which all the materials used are classified within a heading other than that of the product,
provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
9608
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
Manufacture:
in which all the materials used are classified within a heading other than that of the product,
provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex 9614
Smoking pipes and pipe bowls
Manufacture from roughly shaped blocks

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Source: https://www.legislation.gov.uk/eur/1997/12/annex/IV (the official version)
Page: https://openlegislation.uk/eu-regulation-1997-12/annex-IV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.