{
  "url": "https://openlegislation.uk/eu-regulation-2016-1076/annex-II/appendix-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1076/annex-II/appendix-2.json",
  "legislation": "eur/2016/1076",
  "legislation_title": "Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1076",
  "path": "annex/II/appendix/2",
  "kind": "appendix",
  "number": "2",
  "heading": null,
  "text": "List of working or processing required to be carried out on non-originating materials in order for the product manufactured to acquire originating status\nThe products included in the list may not all be covered by this Regulation. It is therefore necessary to consult the other parts of this Regulation.\nFor the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.\nFor the special conditions relating to ‘specific processes’ see Introductory Note 7.2.\nNote 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided they are not classified in another heading in Chapter 32.\nA ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.\nIn the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.\nThe following foils shall be considered as highly transparent: foils, the optical dimming of which — measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) — is less than 2 %.\nFor special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.\nSee Introductory Note 6.\nFor knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.\nSEMII-Semiconductor Equipment and Materials Institute Incorporated\nHS heading No\nDescription of product\nWorking or processing carried out on non-originating materials that confers originating status\n(1)\n(2)\n(3) or (4)\nChapter 01\nLive animals\nAll the animals of Chapter 1 used must be wholly obtained\nChapter 02\nMeat and edible meat offal\nManufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained\nex Chapter 03\nFish and crustaceans, molluscs and other aquatic invertebrates, except for:\nManufacture in which all the materials of Chapter 3 used must be wholly obtained\n0304\nFish fillets and other fish meat (whether or not minced), fresh, chilled of frozen\nManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product\n0305\nFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption\nManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product\nex 0306\nCrustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption\nManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product\nex 0307\nMolluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption\nManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product\nex Chapter 04\nDairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:\nManufacture in which all the materials of Chapter 4 used must be wholly obtained\n0403\nButtermilk, 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, nuts or cocoa\nManufacture in which:\nall the materials of Chapter 4 used must be wholly obtained;\nany fruit juice (except those of pineapple, lime or grapefruit) of heading 2009 used must already be originating;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex Chapter 05\nProducts of animal origin, not elsewhere specified or included; except for:\nManufacture in which all the materials of Chapter 5 used must be wholly obtained\nex 0502\nPrepared pigs', hogs' or boars' bristles and hair\nCleaning, disinfecting, sorting and straightening of bristles and hair\nChapter 06\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage\nManufacture in which:\nall the materials of Chapter 6 used must be wholly obtained;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 07\nEdible vegetables and certain roots and tubers\nManufacture in which all the materials of Chapter 7 used must be wholly obtained\nChapter 08\nEdible fruit and nuts; peel of citrus fruits or melons\nManufacture in which:\nall the fruit and nuts used must be wholly obtained;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product\nex Chapter 09\nCoffee, tea, maté and spices; except for:\nManufacture in which all the materials of Chapter 9 used must be wholly obtained\n0901\nCoffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion\nManufacture from materials of any heading\n0902\nTea, whether or not flavoured\nManufacture from materials of any heading\nex 0910\nMixtures of spices\nManufacture from materials of any heading\nChapter 10\nCereals\nManufacture in which all the materials of Chapter 10 used must be wholly obtained\nex Chapter 11\nProducts of the milling industry; malt; starches; inulin; wheat gluten; except for:\nManufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used must be wholly obtained\nex 1106\nFlour, meal and powder of the dried, shelled leguminous vegetables of heading 0713\nDrying and milling of leguminous vegetables of heading 0708\nChapter 12\nOil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder\nManufacture in which all the materials of Chapter 12 used must be wholly obtained\n1301\nLac; natural gums, resins, gum-resins and oleoresins (for example, balsams)\nManufacture in which the value of any materials of heading 1301 used may not exceed 50 % of the ex-works price of the product\n1302\nVegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:\n–\nMucilages and thickeners, modified, derived from vegetable products\nManufacture from non-modified mucilages and thickeners\n–\nOther\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 14\nVegetable plaiting materials; vegetable products not elsewhere specified or included\nManufacture in which all the materials of Chapter 14 used must be wholly obtained\nex Chapter 15\nAnimal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n1501\nPig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:\n–\nFats from bones or waste\nManufacture from materials of any heading except those of heading 0203, 0206 or 0207 or bones of heading 0506\n–\nOther\nManufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207\n1502\nFats of bovine animals, sheep or goats, other than those of heading 1503\n–\nFats from bones or waste\nManufacture from materials of any heading except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506\n–\nOther\nManufacture in which all the materials of Chapter 2 used must be wholly obtained\n1504\nFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:\n–\nSolid fractions\nManufacture from materials of any heading including other materials of heading 1504\n–\nOther\nManufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained\nex 1505\nRefined lanolin\nManufacture from crude wool grease of heading 1505\n1506\nOther animals fats and oils and their fractions, whether or not refined, but not chemically modified:\n–\nSolid fractions\nManufacture from materials of any heading including other materials of heading 1506\n–\nOther\nManufacture in which all the materials of Chapter 2 used must be wholly obtained\n1507 to 1515\nVegetable oils and their fractions:\n–\nSoya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption\nManufacture in which all the materials used are classified within a heading other than that of the product\n–\nSolid fractions, except for that of jojoba oil\nManufacture from other materials of headings 1507 to 1515\n–\nOther\nManufacture in which all the vegetable materials used must be wholly obtained\n1516\nAnimal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared\nManufacture in which:\nall the materials of Chapter 2 used must be wholly obtained;\nall the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used\n1517\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516\nManufacture in which:\nall the materials of Chapters 2 and 4 used must be wholly obtained;\nall the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used\nex Chapter 16\nPreparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:\nManufacture from animals of Chapter 1.\n1604 and 1605\nPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;\nCrustaceans, molluscs and other aquatic invertebrates, prepared or preserved\nManufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product\nex Chapter 17\nSugars and sugar confectionery; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 1701\nCane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured\nManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1702\nOther 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:\n–\nChemically pure maltose and fructose\nManufacture from materials of any heading including other materials of heading 1702\n–\nOther sugars in solid form, flavoured or coloured\nManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n–\nOther\nManufacture in which all the materials used must already be originating\nex 1703\nMolasses resulting from the extraction or refining of sugar, flavoured or coloured\nManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1704\nSugar confectionery (including white chocolate), not containing cocoa\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nChapter 18\nCocoa and cocoa preparations\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1901\nMalt 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 headings 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:\n–\nMalt extract\nManufacture from cereals of Chapter 10\n–\nOther\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1902\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:\n–\nContaining 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs\nManufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained\n–\nContaining more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs\nManufacture in which:\nall cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;\nall the materials of Chapters 2 and 3 used must be wholly obtained\n1903\nTapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms\nManufacture from materials of any heading except potato starch of heading 1108\n1904\nPrepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included\nManufacture:\nfrom materials not classified within heading 1806;\nin which all the cereals and flour (except durum wheat and its derivates) used must be wholly obtained;\nin which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n1905\nBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products\nManufacture from materials of any heading except those of Chapter 11\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants; except for:\nManufacture in which all the fruit, nuts or vegetables used must be wholly obtained\nex 2001\nYams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 2004 and ex 2005\nPotatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid\nManufacture in which all the materials used are classified within a heading other than that of the product\n2006\nVegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)\nManufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n2007\nJams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex 2008\n–\nNuts, not containing added sugar or spirit\nManufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product\n–\nPeanut butter; mixtures based on cereals; palm hearts; maize (corn)\nManufacture in which all the materials used are classified within a heading other than that of the product\n–\nOther except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\n2009\nFruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex Chapter 21\nMiscellaneous edible preparations; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n2101\nExtracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nall the chicory used must be wholly obtained\n2103\nSauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:\n–\nSauces and preparations therefore; mixed condiments and mixed seasonings\nManufacture 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\n–\nMustard flour and meal and prepared mustard\nManufacture from materials of any heading\nex 2104\nSoups and broths and preparations therefore\nManufacture from materials of any heading except prepared or preserved vegetables of headings 2002 to 2005\n2106\nFood preparations not elsewhere specified or included\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product\nex Chapter 22\nBeverages, spirits and vinegar; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nall the grapes or any material derived from grapes used must be wholly obtained\n2202\nWaters, 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 2009\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;\nany fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating\n2207\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.\nManufacture:\nsing materials not classified in heading 2207 or 2208,\nin which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume\n2208\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages\nManufacture:\nfrom materials not classified within heading 2207 or 2208,\nin which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume\nex Chapter 23\nResidues and waste from the food industries; prepared animal fodder; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 2301\nWhale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption\nManufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained\nex 2303\nResidues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight\nManufacture in which all the maize used must be wholly obtained\nex 2306\nOil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil\nManufacture in which all the olives used must be wholly obtained\n2309\nPreparations of a kind used in animal feeding\nManufacture in which:\nall the cereals, sugar or molasses, meat or milk used must already be originating;\nall the materials of Chapter 3 used must be wholly obtained\nex Chapter 24\nTobacco and manufactured tobacco substitutes; except for:\nManufacture in which all the materials of Chapter 24 used must be wholly obtained\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes\nManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating\nex 2403\nSmoking tobacco\nManufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating\nex Chapter 25\nSalt; sulphur; earths and stone; plastering materials, lime and cement; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 2504\nNatural crystalline graphite, with enriched carbon content, purified and ground\nEnriching of the carbon content, purifying and grinding of crude crystalline graphite\nex 2515\nMarble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm\nCutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm\nex 2516\nGranite, 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\nCutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm\nex 2518\nCalcined dolomite\nCalcinations of dolomite not calcined\nex 2519\nCrushed natural magnesium carbonate (magnetite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia\nManufacture in which all the materials used is classified within a heading other than that of the product. However, natural magnesium carbonate (magnetite) may be used\nex 2520\nPlasters specially prepared for dentistry\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 2524\nNatural asbestos fibres\nManufacture from asbestos concentrate\nex 2525\nMica powder\nGrinding of mica or mica waste\nex 2530\nEarth colours, calcined or powdered\nCalcinations or grinding of earth colours\nChapter 26\nOres, slag and ash\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 27\nMineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 2707\nOils 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 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\nex 2709\nCrude oils obtained from bituminous minerals\nDestructive distillation of bituminous materials\n2710\nPetroleum 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\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n2711\nPetroleum gases and other gaseous hydrocarbons\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n2712\nPetroleum 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\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n2713\nPetroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n2714\nBitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n2715\nBituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\nex Chapter 28\nInorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 2805\n‘Mischmetall’\nManufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 2811\nSulphur trioxide\nManufacture from sulphur dioxide\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 2833\nAluminium sulphate\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 2840\nSodium perborate\nManufacture from disodium tetraborate pentahydrate\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 29\nOrganic chemicals; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 2901\nAcyclic hydrocarbons for use as power or heating fuels\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\nex 2902\nCyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\nex 2905\nMetal alcoholates of alcohols of this heading and of ethanol\nManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n2915\nSaturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 2932\n–\nInternal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nCyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives\nManufacture from materials of any heading\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n2933\nHeterocyclic compounds with nitrogen hetero-atom(s) only\nManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n2934\nNucleic acids and their salts; other heterocyclic compounds\nManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 30\nPharmaceutical products; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\n3002\nHuman 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:\n–\nProducts 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 packing's for retail sale\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n–\nOther:\n– –\nhuman blood\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n– –\nanimal blood prepared for therapeutic or prophylactic uses\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n– –\nblood fractions other than antisera, haemoglobin, blood globulins and serum globulins\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n– –\nhaemoglobin, blood globulins and serum globulins\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n– –\nother\nManufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product\n3003 and 3004\nMedicaments (excluding goods of heading 3002, 3005 or 3006):\n–\nObtained from amikacin of heading 2941\nManufacture in which all the materials used is classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product\n–\nOther\nManufacture in which:\nall the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nex Chapter 31\nFertilisers; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3105\nMineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:\nsodium nitrate\ncalcium cyanamide\npotassium sulphate\nmagnesium potassium sulphate\nManufacture in which:\nall 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;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 32\nTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3201\nTannins and their salts, ethers, esters and other derivatives\nManufacture from tanning extracts of vegetable origin\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3205\nColour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes\nManufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials from heading 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 33\nEssential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3301\nEssential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils\nManufacture from materials of any heading, including materials of a different ‘group’ in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 34\nSoap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3403\nLubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight\nOperations of refining and/or one or more specific process(es)\nor\nOther 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\n3404\nArtificial waxes and prepared waxes:\n–\nWith a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product\n–\nOther\nManufacture from materials of any heading, except:\nhydrogenated oils having the character of waxes of heading 1516;\nfatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823;\nmaterials of heading 3404\nHowever, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 35\nAlbuminoidal substances; modified starches; glues; enzymes; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3505\nDextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:\n–\nStarch ethers and esters\nManufacture from materials of any heading, including other materials of heading 3505\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture from materials of any heading, except those of heading 1108\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3507\nPrepared enzymes not elsewhere specified or included\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 36\nExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 37\nPhotographic or cinematographic goods; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3701\nPhotographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:\n–\nInstant print film for colour photography, in packs\nManufacture in which all the materials used is classified within a heading other than heading 3701 or 3702. However, materials from heading 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials from headings 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3702\nPhotographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed\nManufacture in which all the materials used are classified within a heading other than heading 3701 or 3702\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3704\nPhotographic plates, film paper, paperboard and textiles, exposed but not developed\nManufacture in which all the materials used are classified within a heading other than headings 3701 to 3704\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 38\nMiscellaneous chemical products; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3801\n–\nColloidal graphite in suspension in oil and semi colloidal graphite; carbonaceous pastes for electrodes\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n–\nGraphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils\nManufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3803\nRefined tall oil\nRefining of crude tall oil\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3805\nSpirits of sulphate turpentine, purified\nPurification by distillation or refining of raw spirits of sulphate turpentine\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3806\nEster gums\nManufacture from resin acids\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 3807\nWood pitch (wood tar pitch)\nDistillation of wood tar\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n3808\nInsecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products\n3809\nFinishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products\n3810\nPickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products\n3811\nAnti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:\n–\nPrepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals\nManufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product\n–\nOther\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3812\nPrepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3813\nPreparations and charges for fire-extinguishers; charged fire-extinguishing grenades\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3814\nOrganic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3818\nChemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3819\nHydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3820\nAnti-freezing preparations and prepared de-icing fluids\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3822\nDiagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or 3006\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3823\nIndustrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.\n–\nIndustrial monocarboxylic fatty acids, acid oils from refining\nManufacture in which all the materials used are classified within a heading other than that of the product\n–\nIndustrial fatty alcohols\nManufacture from materials of any heading including other materials of heading 3823\n3824\nPrepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:\n–\nThe following of this heading:\n– –\nPrepared binders for foundry moulds or cores based on natural resinous products\n– –\nNaphthenic acids, their water insoluble salts and their esters\n– –\nSorbitol other than that of heading 2905\n– –\nPetroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts\n– –\nIon exchangers\n– –\nGetters for vacuum tubes\n– –\nAlkaline iron oxide for the purification of gas\n– –\nAmmoniacal gas liquors and spent oxide produced in coal gas purification\n– –\nSulphonaphthenic acids, their water insoluble salts and their esters\n– –\nFusel oil and Dippel's oil\n– –\nMixtures of salts having different anions\n– –\nCopying pastes with a basis of gelatine, whether or not on a paper or textile backing\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n3901 to 3915\nPlastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:\n–\nAddition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content\nManufacture in which:\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product;\nthe value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n–\nOther\nManufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\nex 3907\n–\nCopolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)\nManufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product\n–\nPolyester\nManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)\n3912\nCellulose and its chemical derivatives, not elsewhere specified or included, in primary forms\nManufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product\n3916 to 3921\nSemi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:\n–\nFlat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked\nManufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n–\nOther:\n– –\nAddition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content\nManufacture in which:\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product;\nthe value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n– –\nOther\nManufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\nex 3916 and ex 3917\nProfile shapes and tubes\nManufacture in which:\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product;\nthe value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\nex 3920\n–\nIonomer sheet or film\nManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n–\nSheets of regenerated cellulose, polyamides or polyethylene\nManufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product\nex 3921\nFoils of plastic, metallised\nManufacture from highly transparent polyester foils with a thickness of less than 23 micron\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n3922 to 3926\nArticles of plastics\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex Chapter 40\nRubber and articles thereof; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 4001\nLaminated slabs of crepe rubber for shoes\nLamination of sheets of natural rubber\n4005\nCompounded rubber, unvulcanised, in primary forms or in plates, sheets or strip\nManufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product\n4012\nRetreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:\n–\nRetreaded pneumatic, solid or cushion tyres, of rubber\nRetreading of used tyres\n–\nOther\nManufacture from materials of any heading, except those of heading 4011 or 4012\nex 4017\nArticles of hard rubber\nManufacture from hard rubber\nex Chapter 41\nRaw hides and skins (other than furskins) and leather; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 4102\nRaw skins of sheep or lambs, without wool on\nRemoval of wool from sheep or lamb skins, with wool on\n4104 to 4107\nLeather, without hair or wool, other than leather of heading 4108 or 4109\nRetanning of pre-tanned leather\nor\nManufacture in which all the materials used are classified within a heading other than that of the product\n4109\nPatent leather and patent laminated leather; metallised leather\nManufacture from leather of headings 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product\nChapter 42\nArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 43\nFurskins and artificial fur; manufactures thereof; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 4302\nTanned or dressed furskins, assembled:\n–\nPlates, crosses and similar forms\nBleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins\n–\nOther\nManufacture from non-assembled, tanned or dressed furskins\n4303\nArticles of apparel, clothing accessories and other articles of furskin\nManufacture from non-assembled tanned or dressed furskins of heading 4302\nex Chapter 44\nWood and articles of wood; wood charcoal; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 4403\nWood roughly squared\nManufacture from wood in the rough, whether or not stripped of its bark or merely roughed down\nex 4407\nWood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed\nPlanning, sanding or finger-jointing\nex 4408\nVeneer 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\nSplicing, planning, sanding or finger-jointing\nex 4409\nWood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:\n–\nSanded or finger-jointed\nSanding or finger-jointing\n–\nBeadings and mouldings\nBeading or moulding\nex 4410 to ex 4413\nBeadings and mouldings, including moulded skirting and other moulded boards\nBeading or moulding\nex 4415\nPacking cases, boxes, crates, drums and similar packings, of wood\nManufacture from boards not cut to size\nex 4416\nCasks, barrels, vats, tubs and other coopers' products and parts thereof, of wood\nManufacture from riven staves, not further worked than sawn on the two principal surfaces\nex 4418\n–\nBuilders' joinery and carpentry of wood\nManufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used\n–\nBeadings and mouldings\nBeading or moulding\nex 4421\nMatch splints; wooden pegs or pins for footwear\nManufacture from wood of any heading except drawn wood of heading 4409\nex Chapter 45\nCork and articles of cork; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n4503\nArticles of natural cork\nManufacture from cork of heading 4501\nChapter 46\nManufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork\nManufacture in which all the materials used are classified within a heading other than that of the product\nChapter 47\nPulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 48\nPaper and paperboard; articles of paper pulp, of paper or of paperboard; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 4811\nPaper and paperboard, ruled, lined or squared only\nManufacture from paper-making materials of Chapter 47\n4816\nCarbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes\nManufacture from paper-making materials of Chapter 47\n4817\nEnvelopes, 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\nManufacturing in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 4818\nToilet paper\nManufacture from paper-making materials of Chapter 47\nex 4819\nCartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 4820\nLetter pads\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 4823\nOther paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape\nManufacture from paper-making materials of Chapter 47\nex Chapter 49\nPrinted books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n4909\nPrinted or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings\nManufacture from materials not classified within heading 4909 or 4911\n4910\nCalendars of any kind, printed, including calendar blocks:\n–\nCalendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n–\nOther\nManufacture from materials not classified in heading 4909 or 4911\nex Chapter 50\nSilk; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 5003\nSilk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed\nCarding or combing of silk waste\n5004 to ex 5006\nSilk yarn and yarn spun from silk waste\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nother natural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5007\nWoven fabrics of silk or of silk waste:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\nex Chapter 51\nWool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n5106 to 5110\nYarn of wool, of fine or coarse animal hair or of horsehair\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nnatural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5111 to 5113\nWoven fabrics of wool, of fine or coarse animal hair or of horsehair:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\nex Chapter 52\nCotton; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n5204 to 5207\nYarn and thread of cotton\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nnatural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5208 to 5212\nWoven fabrics of cotton:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\nex Chapter 53\nOther vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n5306 to 5308\nYarn of other vegetable textile fibres; paper yarn\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nnatural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5309 to 5311\nWoven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\n5401 to 5406\nYarn, monofilament and thread of man-made filaments\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nnatural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5407 and 5408\nWoven fabrics of man-made filament yarn:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\n5501 to 5507\nMan-made staple fibres\nManufacture from chemical materials or textile pulp\n5508 to 5511\nYarn and sewing thread of man-made staple fibres\nManufacture from:\nraw silk or silk waste carded or combed or otherwise prepared for spinning,\nnatural fibres not carded or combed or otherwise prepared for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5512 to 5516\nWoven fabrics of man-made staple fibres:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\nex Chapter 56\nWadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:\nManufacture from:\ncoir yarn,\nnatural fibres,\nchemical materials or textile pulp, or\npaper making materials\n5602\nFelt, whether or not impregnated, coated, covered or laminated:\n–\nNeedle loom felt\nManufacture from:\nnatural fibres,\nchemical materials or textile pulp\n–\nOther\nManufacture from:\nnatural fibres,\nman-made staple fibres, or\nchemical materials or textile pulp\n5604\nRubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:\n–\nRubber thread and cord, textile covered\nManufacture from rubber thread or cord, not textile covered\n–\nOther\nManufacture from:\nnatural fibres not carded or combed or otherwise processed for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5605\nMetallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal\nManufacture from:\nnatural fibres,\nman-made staple fibres not carded or combed or otherwise processed for spinning,\nchemical materials or textile pulp, or\npaper-making materials\n5606\nGimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn\nManufacture from:\nnatural fibres,\nman-made staple fibres not carded or combed or otherwise processed for spinning,\nchemical materials or textile pulp, or\npaper-making materials\nChapter 57\nCarpets and other textile floor coverings:\n–\nOf needle loom felt\nManufacture from:\nnatural fibres, or\nchemical materials or textile pulp\nHowever jute fabric may be used as backing\n–\nOf other felt\nManufacture from:\nnatural fibres not carded or combed or otherwise processed for spinning, or\nchemical materials or textile pulp\n–\nOther\nManufacture from yarn.\nHowever jute fabric may be used as backing\nex Chapter 58\nSpecial woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\n5805\nHand-woven tapestries of the types gobelins, Flanders, aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up\nManufacture in which all the materials used are classified within a heading other than that of the product\n5810\nEmbroidery in the piece, in strips or in motifs\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n5901\nTextile 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\nManufacture from yarn\n5902\nTyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:\nManufacture from yarn\n5903\nTextile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance 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\n5904\nLinoleum, 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\nManufacture from yarn\n5905\nTextile wall coverings:\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance 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\n5906\nRubberised textile fabrics, other than those of heading 5902:\nManufacture from yarn\n5907\nTextile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like\nManufacture from yarn\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance 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\n5908\nTextile 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:\n–\nIncandescent gas mantles, impregnated\nManufacture from tubular knitted gas mantle fabric\n–\nOther\nManufacture in which all the materials used are classified within a heading other than that of the product\n5909 to 5911\nTextile articles of a kind suitable for industrial use:\n–\nPolishing discs or rings other than of felt of heading 5911\nManufacture from yarn or waste fabrics or rags of heading 6310\n–\nWoven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911\nManufacture from yarn:\n–\nOther\nManufacture from yarn:\nChapter 60\nKnitted or crocheted fabrics\nManufacture from yarn:\nChapter 61\nArticles of apparel and clothing accessories, knitted or crocheted:\n–\nObtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nManufacture from fabric\n–\nOther\nManufacture from yarn:\nex Chapter 62\nArticles of apparel and clothing accessories, not knitted or crocheted; except for:\nManufacture from fabric\n6213 and 6214\nHandkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:\n–\nEmbroidered\nManufacture from yarn\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture from yarn\nMaking up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product\n6217\nOther made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:\n–\nEmbroidered\nManufacture from yarn\nManufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n–\nFire-resistant equipment of fabric covered with foil of aluminised polyester\nManufacture from yarn\nManufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product\n–\nInterlinings for collars and cuffs, cut out\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 63\nOther made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n6301 to 6304\nBlankets, travelling rugs, bed linen, etc.; curtains etc.; other furnishing articles:\n–\nOf felt, of non-wovens\nManufacture from:\nfibres, or\nchemical materials or textile pulp\n–\nOther:\n– –\nEmbroidered\nManufacture from yarn\nManufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product\n– –\nOther\nManufacture from yarn\n6305\nSacks and bags, of a kind used for the packing of goods\nManufacture from yarn:\n6306\nTarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or land craft; camping goods:\nManufacture from fabric\n6307\nOther made-up articles, including dress patterns\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n6308\nSets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale\nEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set\nex Chapter 64\nFootwear, gaiters and the like; except for:\nManufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading 6406\n6406\nParts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 65\nHeadgear and parts thereof, except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n6503\nFelt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed\nManufacture from yarn or textile fibres\n6505\nHats 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\nManufacture from yarn or textile fibres\nex Chapter 66\nUmbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n6601\nUmbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 67\nPrepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 68\nArticles of stone, plaster, cement, asbestos, mica or similar materials; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 6803\nArticles of slate or of agglomerated slate\nManufacture from worked slate\nex 6812\nArticles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate\nManufacture from materials of any heading\nex 6814\nArticles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials\nManufacture from worked mica (including agglomerated or reconstituted mica)\nChapter 69\nCeramic products\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 70\nGlass and glassware; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 7003, ex 7004 and ex 7005\nGlass with a non-reflecting layer\nManufacture from materials of heading 7001\n7006\nGlass of heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:\n–\nglass plate substrate coated with dielectric thin film, semi conductor grade, in accordance with SEMII standards\nManufacture from non-coated glass plate substrate of heading 7006\n–\nother\nManufacture from materials of heading 7001\n7007\nSafety glass, consisting of toughened (tempered) or laminated glass\nManufacture from materials of heading 7001\n7008\nMultiple-walled insulating units of glass\nManufacture from materials of heading 7001\n7009\nGlass mirrors, whether or not framed, including rear-view mirrors\nManufacture from materials of heading 7001\n7010\nCarboys, 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\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product\n7013\nGlassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nCutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product\nor\nHand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product\nex 7019\nArticles (other than yarn) of glass fibres\nManufacture from:\nuncoloured slivers, rovings, yarn or chopped strands, or\nglass wool\nex Chapter 71\nNatural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 7101\nNatural or cultured pearls, graded and temporarily strung for convenience of transport\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 7102, ex 7103 and ex 7104\nWorked precious or semi precious stones (natural, synthetic or reconstructed)\nManufacture from unworked precious or semi precious stones\n7106, 7108 and 7110\nPrecious metals:\n–\nUnwrought\nManufacture from materials not classified within heading 7106, 7108 or 7110\nor\nElectrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110\nor\nAlloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals\n–\nSemi-manufactured or in powder form\nManufacture from unwrought precious metals\nex 7107, ex 7109 and ex 7111\nMetals clad with precious metals, semi manufactured\nManufacture from metals clad with precious metals, unwrought\n7116\nArticles of natural or cultured pearls, precious or semi precious stones (natural, synthetic or reconstructed)\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n7117\nImitation jewellery\nManufacture in which all the materials used are classified within a heading other than that of the product\nor\nManufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex Chapter 72\nIron and steel; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n7207\nSemi-finished products of iron or non-alloy steel\nManufacture from materials of heading 7201, 7202, 7203, 7204 or 7205\n7208 to 7216\nFlat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel\nManufacture from ingots or other primary forms of heading 7206\n7217\nWire of iron or non-alloy steel\nManufacture from semi finished materials of heading 7207\nex 7218, 7219 to 7222\nSemi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel\nManufacture from ingots or other primary forms of heading 7218\n7223\nWire of stainless steel\nManufacture from semi finished materials of heading 7218\nex 7224, 7225 to 7228\nSemi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel\nManufacture from ingots or other primary forms of heading 7206, 7218 or 7224\n7229\nWire of other alloy steel\nManufacture from semi finished materials of heading 7224\nex Chapter 73\nArticles of iron or steel; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 7301\nSheet piling\nManufacture from materials of heading 7206\n7302\nRailway or tramway track construction materials of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails\nManufacture from materials of heading 7206\n7304, 7305 and 7306\nTubes, pipes and hollow profiles, of iron (other than cast iron) or steel\nManufacture from materials of heading 7206, 7207, 7218 or 7224\nex 7307\nTube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts\nTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product\n7308\nStructures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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\nManufacture 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 7301 may not be used\nex 7315\nSkid chain\nManufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product\nex Chapter 74\nCopper and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n7401\nCopper mattes; cement copper (precipitated copper)\nManufacture in which all the materials used are classified within a heading other than that of the product\n7402\nUnrefined copper; copper anodes for electrolytic refining\nManufacture in which all the materials used are classified within a heading other than that of the product\n7403\nRefined copper and copper alloys, unwrought:\n–\nRefined copper\nManufacture in which all the materials used are classified within a heading other than that of the product\n–\nCopper alloys and refined copper containing other elements\nManufacture from refined copper, unwrought, or waste and scrap of copper\n7404\nCopper waste and scrap\nManufacture in which all the materials used are classified within a heading other than that of the product\n7405\nMaster alloys of copper\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 75\nNickel and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n7501 to 7503\nNickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 76\nAluminium and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n7601\nUnwrought aluminium\nManufacture in which:\nall the materials used are classified within a heading other than that of the product; and\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nor\nManufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium\n7602\nAluminium waste or scrap\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 7616\nAluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium\nManufacture in which:\nall 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;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 77\nReserved for possible future use in HS\nex Chapter 78\nLead and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n7801\nUnwrought lead:\n–\nRefined lead\nManufacture from ‘bullion’ or ‘work’ lead\n–\nOther\nManufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7802 may not be used\n7802\nLead waste and scrap\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 79\nZinc and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n7901\nUnwrought zinc\nManufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used\n7902\nZinc waste and scrap\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 80\nTin and articles thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n8001\nUnwrought tin\nManufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used\n8002 and 8007\nTin waste and scrap; other articles of tin\nManufacture in which all the materials used are classified within a heading other than that of the product\nChapter 81\nOther base metals; cermets; articles thereof:\n–\nOther base metals, wrought; articles thereof\nManufacture 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\n–\nOther\nManufacture in which all the materials used are classified within a heading other than that of the product\nex Chapter 82\nTools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n8206\nTools of two or more of the headings 8202 to 8205, put up in sets for retail sale\nManufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set\n8207\nInterchangeable 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\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\n8208\nKnives and cutting blades, for machines or for mechanical appliances\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 8211\nKnives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208\nManufacture in which all the materials used is classified within a heading other than that of the product. However, knife blades and handles of base metal may be used\n8214\nOther 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)\nManufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used\n8215\nSpoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware\nManufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used\nex Chapter 83\nMiscellaneous articles of base metal; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nex 8302\nOther mountings, fittings and similar articles suitable for buildings, and automatic door closers\nManufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product\nex 8306\nStatuettes and other ornaments, of base metal\nManufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product\nex Chapter 84\nNuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 8401\nNuclear fuel elements\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final product\n8402\nSteam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8403 and ex 8404\nCentral heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers\nManufacture in which all the materials used are classified within a heading other than heading 8403 or 8404\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8406\nSteam turbines and other vapour turbines\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8407\nSpark-ignition reciprocating or rotary internal combustion piston engines\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8408\nCompression-ignition internal combustion piston engines (diesel or semi diesel engines)\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8409\nParts suitable for use solely or principally with the engines of heading 8407 or 8408\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8411\nTurbo-jets, turbo propellers and other gas turbines\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8412\nOther engines and motors\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 8413\nRotary positive displacement pumps\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\nex 8414\nIndustrial fans, blowers and the like\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8415\nAir 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8418\nRefrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product;\nthe value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\nex 8419\nMachines for wood, paper pulp and paperboard industries\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8420\nCalendaring or other rolling machines, other than for metals or glass, and cylinders therefor\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8423\nWeighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8425 to 8428\nLifting, handling, loading or unloading machinery\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8429\nSelf-propelled bulldozers, angle dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:\n–\nRoad rollers\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8430\nOther 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\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 8431\nParts suitable for use solely or principally with road rollers\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8439\nMachinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8441\nOther machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8444 to 8447\nMachines of these headings for use in the textile industry\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 8448\nAuxiliary machinery for use with machines of headings 8444 and 8445\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8452\nSewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:\n–\nSewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere 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;\nthe thread tension, crochet and zigzag mechanisms used are already originating\n–\nOther\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8456 to 8466\nMachine-tools and machines and their parts and accessories of headings 8456 to 8466\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8469 to 8472\nOffice machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8480\nMoulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n8482\nBall or roller bearings\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8484\nGaskets 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8485\nMachinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 85\nElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:\nManufacture in which\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8501\nElectric motors and generators (excluding generating sets)\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8503 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8502\nElectric generating sets and rotary converters\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 8504\nPower supply units for automatic data-processing machines\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 8518\nMicrophones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8519\nTurntables (record-decks), record-players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording device\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8520\nMagnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8521\nVideo recording or reproducing apparatus, whether or not incorporating a video tuner\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8522\nParts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8523\nPrepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8524\nRecords, 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:\n–\nMatrices and masters for the production of records\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8523 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8525\nTransmission 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\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8526\nRadar apparatus, radio navigational aid apparatus and radio remote control apparatus\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8527\nReception 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\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8528\nReception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8529\nParts suitable for use solely or principally with the apparatus of headings 8525 to 8528:\n–\nSuitable for use solely or principally with video recording or reproducing apparatus\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8535 and 8536\nElectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8537\nBoards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 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 8517\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 8541\nDiodes, transistors and similar semi conductor devices, except wafers not yet cut into chips\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8542\nElectronic integrated circuits and micro assemblies\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n8544\nInsulated (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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8545\nCarbon 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8546\nElectrical insulators of any material\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8547\nInsulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8548\nWaste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 86\nRailway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8608\nRailway 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\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex Chapter 87\nVehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8709\nWorks 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\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8710\nTanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8711\nMotorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:\n–\nWith reciprocating internal combustion piston engine of a cylinder capacity:\n– –\nNot exceeding 50 cc\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex- works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product\n– –\nExceeding 50 cc\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n–\nOther\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 8712\nBicycles without ball bearings\nManufacture from materials not classified in heading 8714\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8715\nBaby carriages and parts thereof\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n8716\nTrailers and semi trailers; other vehicles, not mechanically propelled; parts thereof\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex Chapter 88\nAircraft, spacecraft, and parts thereof; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 8804\nRotochutes\nManufacture from materials of any heading including other materials of heading 8804\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n8805\nAircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles\nManufacture in which all the materials used are classified within a heading other than that of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nChapter 89\nShips, boats and floating structures\nManufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 90\nOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9001\nOptical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9002\nLenses, 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9004\nSpectacles, goggles and the like, corrective, protective or other\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 9005\nBinoculars, monocular, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product;\nthe value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 9006\nPhotographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product;\nthe value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9007\nCinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product;\nthe value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9011\nCompound optical microscopes, including those for photomicrography, cinephotomicrography or micro projection\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product;\nthe value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\nex 9014\nOther navigational instruments and appliances\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9015\nSurveying (including photogram metrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9016\nBalances of a sensitivity of 5 cg or better, with or without weights\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9017\nDrawing, 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9018\nInstruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:\n–\nDentists' chairs incorporating dental appliances or dentists' spittoons\nManufacture from materials of any heading, including other materials of heading 9018\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n9019\nMechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n9020\nOther breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product\n9024\nMachines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9025\nHydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9026\nInstruments 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 9014, 9015, 9028 or 9032\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9027\nInstruments and apparatus for physical or chemical analysis (for example, Polari meters, refract meters, 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\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9028\nGas, liquid or electricity supply or production meters, including calibrating meters therefore:\n–\nParts and accessories\nManufacture in which the value of all the materals used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9029\nRevolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9030\nOscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9031\nMeasuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9032\nAutomatic regulating or controlling instruments and apparatus\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9033\nParts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex Chapter 91\nClocks and watches and parts thereof; except for:\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9105\nOther clocks\nManufacture:\nin which the value of allthe materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9109\nClock movements, complete and assembled\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere the value of all the non-originating materials used does not exceed the value of the originating materials used\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9110\nComplete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements\nManufacture:\nin which the value of all the materials used does not exceed 40 % of the ex-works price of the product;\nwhere, within the above limit, the materials classified within heading 9114 are only used up to a value of 10 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9111\nWatch cases and parts thereof\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9112\nClock cases and cases of a similar type for other goods of this Chapter, and parts thereof\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 40 % of the ex-works price of the product\nManufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product\n9113\nWatch straps, watch bands and watch bracelets, and parts thereof:\n–\nOf base metal, whether or not gold- or silver-plated, or of metal clad with precious metal\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n–\nOther\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nChapter 92\nMusical instruments; parts and accessories of such articles\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nChapter 93\nArms and ammunition; parts and accessories thereof\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex Chapter 94\nFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\nex 9401 and ex 9403\nBase metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less\nManufacture in which all the materials used are classified in a heading other than that of the product\nor\nManufacture from cotton cloth already made up in a form ready for use of heading 9401 or 9403, provided:\nits value does not exceed 25 % of the ex-works price of the product;\nall the other materials used are already originating and are classified in a heading other than heading 9401 or 9403\nManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product\n9405\nLamps 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\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n9406\nPrefabricated buildings\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\nex Chapter 95\nToys, games and sports requisites; parts and accessories thereof; except for:\nManufacture in which all the materials used are classified within a heading other than that of the product\n9503\nOther toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 9506\nGolf clubs and parts thereof\nManufacture in which all the materials used is classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used\nex Chapter 96\nMiscellaneous manufactured articles; except for:\nManufacture in which all the materials used is classified within a heading other than that of the product\nex 9601 and ex 9602\nArticles of animal, vegetable or mineral carving materials\nManufacture from ‘worked’ carving materials of the same heading\nex 9603\nBrooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops\nManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product\n9605\nTravel sets for personal toilet, sewing or shoe or clothes cleaning\nEach 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\n9606\nButtons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\n9608\nBall-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609\nManufacture in which all the materials used are classified within a heading other than that of the product.\nHowever, nibs or nib-points classified within the same heading may be used\n9612\nTypewriter 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\nManufacture in which:\nall the materials used are classified within a heading other than that of the product;\nthe value of all the materials used does not exceed 50 % of the ex-works price of the product\nex 9613\nLighters with piezo-igniter\nManufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product\nex 9614\nSmoking pipes and pipe bowls\nManufacture from roughly shaped blocks\nChapter 97\nWorks of art, collectors' pieces and antiques\nManufacture in which all the materials used are classified within a heading other than that of the product",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the special conditions relating to ‘specific processes’ see Introductory Note 7.2."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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 manufacture of colouring preparations, provided they are not classified in another heading in Chapter 32."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "The following foils shall be considered as highly transparent: foils, the optical dimming of which — measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) — is less than 2 %."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "See Introductory Note 6."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "SEMII-Semiconductor Equipment and Materials Institute Incorporated"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1076/annex/II/appendix/2",
    "retrieved_at": "2026-11-01T14:45:42.908114+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}