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Appendix 2A

United Kingdom

Original text. Later amendments are not shown.

Derogations from the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to acquire originating status, in accordance with article 4 of this annex

The 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.

Common provisions

1.

For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.

2.

A proof of origin issued or made out pursuant to this Appendix shall include the following statement in English: ‘Derogation — Appendix 2A of Annex II to Regulation (EU) 2016/1076 — Materials of HS heading … originating from … used.’ This statement shall be contained in box 7 of movement certificate EUR.1 referred to in Article 17 of Annex II to this Regulation, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II to this Regulation.

3.

The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.

HS headingDescription of productWorking or processing, carried out on non-originating materials, which confers originating status
ex Chapter 4

Dairy produce,

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which all the materials of Chapter 4 used are wholly obtained
Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageManufacture in which all the materials of Chapter 6 used are wholly obtained
ex Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons,

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which all the materials of Chapter 8 used are wholly obtained
1101Wheat or meslin flourManufacture from materials of any heading except that of the product
Chapter 12Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodderManufacture from materials of any heading except that of the product
1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)Manufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the product
ex 1302

Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

–

other than mucilages and thickeners, modified, derived from vegetable products

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex 1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;

–

other than solid fractions

Manufacture from materials of any heading except that of the product
ex 1507 to ex 1515Vegetable oils and their fractions:

–

Soya, 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

Manufacture from materials of any subheading except that of the product

–

other than olive oils under headings 1509 and 1510

Manufacture from materials of any heading except that of the product
ex 1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

–

fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’

Manufacture from materials classified in a heading other than that of the product
ex Chapter 18

Cocoa and cocoa preparations,

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading, except that of the product
ex 1901

Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture from materials of any heading, except that of the product
1902Pasta, 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

–

containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the products of Chapter 11 used are originating

–

containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

  • all the products of Chapter 11 used are originating,

  • all the materials of Chapters 2 and 3 used are wholly obtained

1903

Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:

–

with a content of materials of heading 1108 13 (potato starch) not more than 20 % by weight

Manufacture from materials of any heading, except that of the product
1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture:

  • from materials of any heading, except those of heading 1806,

  • in which all the products of Chapter 11 used are originating

1905Bread, 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 productsManufacture in which all the products of Chapter 11 used are originating
ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants:

–

from materials other than those of subheading 0711 51

–

from materials other than of headings 2002, 2003, 2008 and 2009

–

with a content of materials of Chapter 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 21

Miscellaneous edible preparations:

–

with a content of materials of Chapters 4 and 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
ex Chapter 23

Residues and waste from the food industries; prepared animal fodder:

–

with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight

Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product