# 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), Appendix 2A

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

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 heading
Description of product
Working 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 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Manufacture 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
1101
Wheat or meslin flour
Manufacture from materials of any heading except that of the product
Chapter 12
Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder
Manufacture from materials of any heading except that of the product
1301
Lac; 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 1515
Vegetable 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
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
–
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
1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
Manufacture 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

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Source: https://www.legislation.gov.uk/eur/2016/1076/annex/II/appendix/2A (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1076/annex-II/appendix-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.