{
  "url": "https://openlegislation.uk/eu-regulation-2016-1076/annex-II/appendix-2A",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1076/annex-II/appendix-2A.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/2A",
  "kind": "appendix",
  "number": "2A",
  "heading": null,
  "text": "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\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.\nCommon provisions\n1.\nFor the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.\n2.\nA 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.\n3.\nThe ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.\nHS heading\nDescription of product\nWorking or processing, carried out on non-originating materials, which confers originating status\nex Chapter 4\nDairy produce,\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture in which all the materials of Chapter 4 used are wholly obtained\nChapter 6\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage\nManufacture in which all the materials of Chapter 6 used are wholly obtained\nex Chapter 8\nEdible fruit and nuts; peel of citrus fruits or melons,\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture in which all the materials of Chapter 8 used are wholly obtained\n1101\nWheat or meslin flour\nManufacture from materials of any heading except that of the product\nChapter 12\nOil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder\nManufacture from materials of any heading except that of the product\n1301\nLac; natural gums, resins, gum-resins and oleoresins (for example, balsams)\nManufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the product\nex 1302\nVegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:\n–\nother than mucilages and thickeners, modified, derived from vegetable products\nManufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product\nex 1506\nOther animal fats and oils and their fractions, whether or not refined, but not chemically modified;\n–\nother than solid fractions\nManufacture from materials of any heading except that of the product\nex 1507 to ex 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 from materials of any subheading except that of the product\n–\nother than olive oils under headings 1509 and 1510\nManufacture from materials of any heading except that of the product\nex 1516\nAnimal 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:\n–\nfats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’\nManufacture from materials classified in a heading other than that of the product\nex Chapter 18\nCocoa and cocoa preparations,\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture from materials of any heading, except that of the product\nex 1901\nFood 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.\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture from materials of any heading, except that 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 products of Chapter 11 used are originating\n–\ncontaining more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs\nManufacture in which:\nall the products of Chapter 11 used are originating,\nall the materials of Chapters 2 and 3 used are wholly obtained\n1903\nTapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:\n–\nwith a content of materials of heading 1108 13 (potato starch) not more than 20 % by weight\nManufacture from materials of any heading, except that of the product\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, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture:\nfrom materials of any heading, except those of heading 1806,\nin which all the products of Chapter 11 used are originating\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 in which all the products of Chapter 11 used are originating\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants:\n–\nfrom materials other than those of subheading 0711 51\n–\nfrom materials other than of headings 2002, 2003, 2008 and 2009\n–\nwith a content of materials of Chapter 17 not more than 20 % by weight\nManufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product\nex Chapter 21\nMiscellaneous edible preparations:\n–\nwith a content of materials of Chapters 4 and 17 not more than 20 % by weight\nManufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product\nex Chapter 23\nResidues and waste from the food industries; prepared animal fodder:\n–\nwith a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight\nManufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1076/annex/II/appendix/2A",
    "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."
}