HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 141/66
EN
Official Journal of the European Union
27.5.2011
ACTS ADOPTED BY BODIES CREATED BY
INTERNATIONAL AGREEMENTS
DECISION No 1/2011 OF THE EU-MOROCCO ASSOCIATION COUNCIL
of 30 March 2011
with regard to the amendment of Annex II of Protocol 4 to the Euro-Mediterranean Agreement
between the European Communities and their Member States, of the one part, and the Kingdom of
Morocco, of the other part, containing the list of working or processing required to be carried out
on non-originating materials in order for the product manufactured to obtain originating status
(2011/293/EU)
THE EU-MOROCCO ASSOCIATION COUNCIL,
(4) Annex
II
should
therefore
be
amended,
Having regard to the Euro-Mediterranean Agreement estab
HAS ADOPTED THE FOLLOWING DECISION:
lishing an Association between the European Communities
and their Member States, of the one part, and the Kingdom
of Morocco, of the other part ( 1 ) (hereinafter ‘the Agreement’),
and in particular Article 39 of Protocol 4,
Article 1
Annex II of Protocol 4 to the Agreement containing the list of
working or processing required to be carried out on non-orig
Whereas:
inating materials in order for the product manufactured to
obtain originating status is replaced by the text set out in the
(1) Amendments
made
to
the
Nomenclature
governed
by
the Annex to this Decision.
Convention on the Harmonised Commodity Description
and Coding System (hereinafter ‘the Harmonised System’)
of the World Customs Organisation entered into force
Article 2
on 1 January 2007.
This Decision shall enter into force on the day of its adoption.
(2)
Consequently, in view of the number of changes to be
made to the list in Annex II of Protocol 4 to the
It shall apply from 1 January 2007.
Agreement (hereinafter ‘Annex II’), clarity requires that
such list be replaced in its entirety.
Done at Brussels, 30 March 2011.
(3) Since
the
amendments
to
the
Harmonised
System
were
not intended to change the rules of origin, Annex II
For the EU-Morocco Association Council
continues to apply in this regard, and the amendments
to such Annex should apply retroactively from 1 January
The President
2007.
C. ASHTON
( 1 ) OJ L 70, 18.3.2000, p. 2.

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EN
27.5.2011 Official
Journal
of
the
European
Union L
141/67
ANNEX
‘ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
The products mentioned in the list may not all be covered by the Agreement. It is therefore necessary to consult the other
parts of the Agreement.
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
Chapter 1 Live
animals All
the
animals
of
Chapter
1
shall
be
wholly obtained
Chapter 2 Meat
and
edible
meat
offal Manufacture
in
which
all
the
materials
of Chapters 1 and 2 used are wholly
obtained
Chapter 3 Fish
and
crustaceans,
molluscs
and
Manufacture in which all the materials
other aquatic invertebrates
of Chapter 3 used are wholly obtained
ex Chapter 4 Dairy
produce;
birds’
eggs;
natural
Manufacture in which all the materials
honey; edible products of animal of Chapter 4 used are wholly obtained
origin, not elsewhere specified or
included; except for:
0403 Buttermilk,
curdled
milk
and
cream,
Manufacture in which:
yoghurt, kephir and other fermented
or acidified milk and cream, whether – all the materials of Chapter 4 used
or not concentrated or containing are wholly obtained,
added sugar or other sweetening – all the fruit juice (except that of
matter or flavoured or containing pineapple, lime or grapefruit) of
added fruit, nuts or cocoa
heading 2009 used is originating,
and
– the value of all the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 5 Products
of
animal
origin,
not
Manufacture in which all the materials
elsewhere specified or included; except of Chapter 5 used are wholly obtained
for:
ex 0502
Prepared pigs’, hogs’ or boars’ bristles Cleaning, disinfecting, sorting and
and hair
straightening of bristles and hair
Chapter 6 Live
trees
and
other
plants;
bulbs,
roots
Manufacture in which:
and the like; cut flowers and orna
mental foliage
– all the materials of Chapter 6 used
are wholly obtained, and
– the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
Chapter 7 Edible
vegetables
and
certain
roots
and
Manufacture in which all the materials
tubers
of Chapter 7 used are wholly obtained

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L 141/68
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
Chapter 8 Edible
fruit
and
nuts;
peel
of
citrus
Manufacture in which:
fruits or melons
– all the fruit and nuts used are wholly
obtained, and
– the value of all the materials of
Chapter 17 used does not exceed
30 % of the value of the ex-works
price of the product
ex Chapter 9 Coffee,
tea,
maté
and
spices;
except
for: Manufacture
in which
all
the
materials
of Chapter 9 used are wholly obtained
0901
Coffee, whether or not roasted or decaf Manufacture from materials of any
feinated; coffee husks and skins; coffee heading
substitutes containing coffee in any
proportion
0902 Tea,
whether
or
not
flavoured Manufacture
from
materials
of
any
heading
ex 0910 Mixtures
of
spices Manufacture
from
materials
of
any
heading
Chapter 10 Cereals Manufacture
in
which
all
the
materials
of Chapter 10 used are wholly obtained
ex Chapter 11 Products
of
the
milling
industry;
malt;
Manufacture in which all the cereals,
starches; inulin; wheat gluten; except edible vegetables, roots and tubers of
for:
heading 0714 or fruit used are wholly
obtained
ex 1106 Flour,
meal
and
powder
of
the
dried,
Drying and milling of leguminous
shelled leguminous vegetables of vegetables of heading 0708
heading 0713
Chapter 12 Oil
seeds
and
oleaginous
fruits;
miscel Manufacture in which all the materials
laneous grains, seeds and fruit; of Chapter 12 used are wholly obtained
industrial or medicinal plants; straw
and fodder
1301 Lac;
natural
gums,
resins,
gum-resins
Manufacture in which the value of all
and oleoresins (for example, balsams)
the materials of heading 1301 used
does not exceed 50 % of the ex-works
price of the product
1302 Vegetable
saps
and
extracts;
pectic
substances, pectinates and pectates;
agar-agar and other mucilages and
thickeners, whether or not modified,
derived from vegetable products:
– mucilages and thickeners, modified, Manufacture from non-modified
derived from vegetable products,
mucilages and thickeners
– other Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product

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EN
27.5.2011 Official
Journal
of
the
European
Union L
141/69
(1) (2) (3)
or
(4)
Chapter 14 Vegetable
plaiting
materials;
vegetable
Manufacture in which all the materials
products not elsewhere specified or of Chapter 14 used are wholly obtained
included
ex Chapter 15 Animal
or
vegetable
fats
and
oils
and
Manufacture from materials of any
their cleavage products; prepared heading, except that of the product
edible fats; animal or vegetable waxes;
except for:
1501 Pig
fat
(including
lard)
and
poultry
fat,
other than that of heading 0209 or
1503:
– fats from bones or waste, Manufacture
from
materials
of
any
heading, except those of heading
0203, 0206 or 0207 or bones of
heading 0506
– other Manufacture
from
meat
or
edible
offal
of swine of heading 0203 or 0206 or
of meat and edible offal of poultry of
heading 0207
1502 Fats
of
bovine
animals,
sheep
or
goats,
other than those of heading 1503
– fats from bones or waste, Manufacture
from
materials
of
any
heading, except those of heading
0201, 0202, 0204 or 0206 or bones
of heading 0506
– other Manufacture
in
which
all
the
materials
of Chapter 2 used are wholly obtained
1504
Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified:
– solid fractions, Manufacture
from
materials
of
any
heading, including other materials of
heading 1504
– other Manufacture
in
which
all
the
materials
of Chapters 2 and 3 used are wholly
obtained
ex 1505 Refined
lanolin Manufacture
from
crude
wool
grease
of
heading 1505
1506 Other
animal
fats
and
oils
and
their
fractions, whether or not refined, but
not chemically modified:
– solid fractions, Manufacture
from
materials
of
any
heading, including other materials of
heading 1506
– other Manufacture
in
which
all
the
materials
of Chapter 2 used are wholly obtained

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L 141/70
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
1507 to 1515 Vegetable
oils
and
their
fractions:
– soya, ground nut, palm, copra, palm Manufacture from materials of any
kernel, babassu, tung and oiticica oil, heading, except that of the product
myrtle wax and Japan wax, fractions
of jojoba oil and oils for technical or
industrial uses other than the manu
facture of foodstuffs for human
consumption,
– solid fractions, except for that of Manufacture from other materials of
jojoba oil,
headings 1507 to 1515
– other Manufacture
in
which
all
the
vegetable
materials used are wholly obtained
1516 Animal
or
vegetable
fats
and
oils
and
Manufacture in which:
their fractions, partly or wholly hydro – all the materials of Chapter 2 used
genated, inter-esterified, re-esterified or
are wholly obtained, and
elaidinised, whether or not refined, but
not further prepared
– all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511 and
1513 may be used
1517 Margarine;
edible
mixtures
or
prep Manufacture in which:
arations of animal or vegetable fats or – all the materials of Chapters 2 and 4
oils or of fractions of different fats or
used are wholly obtained, and
oils of this Chapter, other than edible
fats or oils or their fractions of heading – all the vegetable materials used are
1516
wholly obtained. However, materials
of headings 1507, 1508, 1511 and
1513 may be used
Chapter 16
Preparations of meat, of fish or of crus Manufacture:
taceans, molluscs or other aquatic – from animals of Chapter 1, and/or
invertebrates
– in which all the materials of Chapter
3 used are wholly obtained
ex Chapter 17 Sugars
and
sugar
confectionery;
except
Manufacture from materials of any
for:
heading, except that of the product
ex 1701 Cane
or
beet
sugar
and
chemically
pure
Manufacture in which the value of all
sucrose, in solid form, containing added the materials of Chapter 17 used does
flavouring or colouring matter
not exceed 30 % of the ex-works price
of the product
1702 Other
sugars,
including
chemically
pure
lactose, maltose, glucose and fructose,
in solid form; sugar syrups not
containing added flavouring or
colouring matter; artificial honey,
whether or not mixed with natural
honey; caramel:
– chemically-pure maltose and fructose, Manufacture from materials of any
heading, including other materials of
heading 1702
– other sugars in solid form, containing Manufacture in which the value of all
added flavouring or colouring matter, the materials of Chapter 17 used does
not exceed 30 % of the ex-works price
of the product
– other Manufacture
in
which
all
the
materials
used are originating

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EN
27.5.2011 Official
Journal
of
the
European
Union L
141/71
(1) (2) (3)
or
(4)
ex 1703 Molasses
resulting
from
the
extraction
Manufacture in which the value of all
or refining of sugar, containing added the materials of Chapter 17 used does
flavouring or colouring matter
not exceed 30 % of the ex-works price
of the product
1704 Sugar
confectionery
(including
white
Manufacture:
chocolate), not containing cocoa
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
Chapter 18 Cocoa
and
cocoa
preparations Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
1901 Malt
extract;
food
preparations
of
flour,
groats, 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:
– malt extract, Manufacture
from
cereals
of
Chapter
10
– other Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price 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 Manufacture in which all the cereals
meat, meat offal, fish, crustaceans or and derivatives (except durum wheat
molluscs,
and its derivatives) used are wholly
obtained
– containing more than 20 % by Manufacture in which:
weight of meat, meat offal, fish, crus
taceans or molluscs
– all the cereals and their derivatives
(except durum wheat and its
derivatives) used are wholly
obtained, and
– all the materials of Chapters 2 and 3
used are wholly obtained

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L 141/72
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
1903 Tapioca
and
substitutes
therefore
Manufacture from materials of any
prepared from starch, in the form of heading, except potato starch of
flakes, grains, pearls, siftings or similar heading 1108
forms
1904 Prepared
foods
obtained
by
the
swelling
Manufacture:
or roasting of cereals or cereal products
(for example, corn flakes); cereals (other – from materials of any heading, except
than maize (corn)) in grain form or in
those of heading 1806,
the form of flakes or other worked – in which all the cereals and flour
grains (except flour, groats and meal),
(except durum wheat and Zea
pre-cooked or otherwise prepared, not
indurata maize, and their derivatives)
elsewhere specified or included
used are wholly obtained, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
1905 Bread,
pastry,
cakes,
biscuits
and
other
Manufacture from materials of any
bakers’ wares, whether or not heading, except those of Chapter 11
containing cocoa; communion wafers,
empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice
paper and similar products
ex Chapter 20 Preparations
of
vegetables,
fruit,
nuts
or
Manufacture in which all the fruit, nuts
other parts of plants; except for:
or vegetables used are wholly obtained
ex 2001 Yams,
sweet
potatoes
and
similar
edible
Manufacture from materials of any
parts of plants containing 5 % or more heading, except that of the product
by weight of starch, prepared or
preserved by vinegar or acetic acid
ex 2004 and ex 2005 Potatoes
in
the
form
of
flour,
meal
or Manufacture from materials of any
flakes, prepared or preserved otherwise heading, except that of the product
than by vinegar or acetic acid
2006 Vegetables,
fruit,
nuts,
fruit-peel
and
Manufacture in which the value of all
other parts of plants, preserved by the materials of Chapter 17 used does
sugar (drained, glacé or crystallised)
not exceed 30 % of the ex-works price
of the product
2007
Jams, fruit jellies, marmalades, fruit or Manufacture:
nut purée and fruit or nut pastes,
obtained by cooking, whether or not – from materials of any heading, except
containing added sugar or other that of the product, and
sweetening matter
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product

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EN
27.5.2011 Official
Journal
of
the
European
Union L
141/73
(1) (2) (3)
or
(4)
ex 2008 –
Nuts,
not
containing
added
sugar
or
Manufacture in which the value of all
spirits
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
– Peanut butter; mixtures based on Manufacture from materials of any
cereals; palm hearts; maize (corn)
heading, except that of the product
– Other except for fruit and nuts Manufacture:
cooked otherwise than by steaming
or boiling in water, not containing – from materials of any heading, except
added sugar, frozen
that of the product, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
2009 Fruit
juices
(including
grape
must)
and
Manufacture:
vegetable juices, unfermented and not
containing added spirit, whether or – from materials of any heading, except
not containing added sugar or other
that of the product, and
sweetening matter
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 21 Miscellaneous
edible
preparations;
Manufacture from materials of any
except for:
heading, except that of the product
2101 Extracts,
essences
and
concentrates,
of
Manufacture:
coffee, tea or maté and preparations
with a basis of these products or with – from materials of any heading, except
a basis of coffee, tea or maté; roasted
that of the product, and
chicory and other roasted coffee – in which all the chicory used is
substitutes, and extracts, essences and
wholly obtained
concentrates thereof
2103 Sauces
and
preparations
therefor;
mixed
condiments and mixed seasonings;
mustard flour and meal and prepared
mustard:
– sauces and preparations therefor; Manufacture from materials of any
mixed condiments and mixed heading, except that of the product.
seasonings,
However, mustard flour or meal or
prepared mustard may be used
– mustard flour and meal and prepared Manufacture from materials of any
mustard
heading
ex 2104
Soups and broths and preparations Manufacture from materials of any
therefor
heading, except prepared or preserved
vegetables of headings 2002 to 2005

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Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
2106 Food
preparations
not
elsewhere
Manufacture:
specified or included
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 22 Beverages,
spirits
and
vinegar;
except
Manufacture:
for:
– from materials of any heading, except
that of the product, and
– in which all the grapes or materials
derived from grapes used are wholly
obtained
2202 Waters,
including
mineral
waters
and
Manufacture:
aerated waters, containing added sugar
or other sweetening matter or – from materials of any heading, except
flavoured, and other non-alcoholic that of the product,
beverages, not including fruit or – in which the value of all the materials
vegetable juices of heading 2009
of Chapter 17 used does not exceed
30 % of the ex-works price of the
product, and
– in which all the fruit juice used
(except that of pineapple, lime or
grapefruit) is originating
2207 Undenatured
ethyl
alcohol
of
an
Manufacture:
alcoholic strength by volume of 80 %
vol or higher; ethyl alcohol and other – from materials of any heading, except
spirits, denatured, of any strength
heading 2207 or 2208, and
– in which all the grapes or materials
derived from grapes used are wholly
obtained or, if all the other materials
used are already originating, arrack
may be used up to a limit of 5 %
by volume
2208 Undenatured
ethyl
alcohol
of
an
Manufacture:
alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs and – from materials of any heading, except
other spirituous beverages
heading 2207 or 2208, and
– in which all the grapes or materials
derived from grapes used are wholly
obtained or, if all the other materials
used are already originating, arrack
may be used up to a limit of 5 %
by volume
ex Chapter 23 Residues
and
waste
from
the
food
Manufacture from materials of any
industries; prepared animal fodder; heading, except that of the product
except for:
ex 2301 Whale
meal;
flours,
meals
and
pellets
of
Manufacture in which all the materials
fish or of crustaceans, molluscs or other of Chapters 2 and 3 used are wholly
aquatic invertebrates, unfit for human obtained
consumption

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EN
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European
Union L
141/75
(1) (2) (3)
or
(4)
ex 2303 Residues
from
the
manufacture
of
Manufacture in which all the maize
starch from maize (excluding concen used is wholly obtained
trated steeping liquors), of a protein
content, calculated on the dry product,
exceeding 40 % by weight
ex 2306 Oil
cake
and
other
solid
residues
Manufacture in which all the olives used
resulting from the extraction of olive are wholly obtained
oil, containing more than 3 % of olive
oil
2309 Preparations
of
a
kind
used
in
animal
Manufacture in which:
feeding
– all the cereals, sugar or molasses,
meat or milk used are originating,
and
– all the materials of Chapter 3 used
are wholly obtained
ex Chapter 24 Tobacco
and
manufactured
tobacco
Manufacture in which all the materials
substitutes; except for:
of Chapter 24 used are wholly obtained
2402 Cigars,
cheroots,
cigarillos
and
ciga Manufacture in which at least 70 % by
rettes, of tobacco or of tobacco weight of the unmanufactured tobacco
substitutes
or tobacco refuse of heading 2401 used
is originating
ex 2403 Smoking
tobacco Manufacture
in
which
at
least
70
%
by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
is originating
ex Chapter 25 Salt;
sulphur;
earths
and
stone;
plas Manufacture from materials of any
tering materials, lime and cement; heading, except that of the product
except for:
ex 2504 Natural
crystalline
graphite,
with
Enriching of the carbon content,
enriched carbon content, purified and purifying and grinding of crude
ground
crystalline graphite
ex 2515 Marble,
merely
cut,
by
sawing
or
Cutting, by sawing or otherwise, of
otherwise, into blocks or slabs of a marble (even if already sawn) of a
rectangular (including square) shape, of thickness exceeding 25 cm
a thickness not exceeding 25 cm
ex 2516 Granite,
porphyry,
basalt,
sandstone
and
Cutting, by sawing or otherwise, of
other monumental or building stone, stone (even if already sawn) of a
merely cut, by sawing or otherwise, thickness exceeding 25 cm
into blocks or slabs of a rectangular
(including square) shape, of a thickness
not exceeding 25 cm
ex 2518 Calcined
dolomite Calcination
of
dolomite
not
calcined

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Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 2519 Crushed
natural
magnesium
carbonate
Manufacture from materials of any
(magnesite), in hermetically-sealed heading, except that of the product.
containers, and magnesium oxide, However, natural magnesium
whether or not pure, other than fused carbonate (magnesite) may be used
magnesia or dead-burned (sintered)
magnesia
ex 2520 Plasters
specially
prepared
for
dentistry Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
ex 2524 Natural
asbestos
fibres Manufacture
from
asbestos
concentrate
ex 2525 Mica
powder
Grinding of mica or mica waste
ex 2530 Earth
colours,
calcined
or
powdered Calcination
or
grinding
of
earth
colours
Chapter 26 Ores,
slag
and
ash Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 27 Mineral
fuels,
mineral
oils
and
products
Manufacture from materials of any
of their distillation; bituminous heading, except that of the product
substances; mineral waxes; except for:
ex 2707 Oils
in
which
the
weight
of
the
Operations of refining and/or one or
aromatic constituents exceeds that of more specific process(es) ( 1 )
the non-aromatic constituents, being
oils similar to mineral oils obtained by or
distillation of high temperature coal tar, Other operations in which all the
of which more than 65 % by volume materials used are classified within a
distils at a temperature of up to heading other than that of the
250 °C
(including
mixtures
of product. However, materials of the
petroleum spirit and benzole), for use same heading as the product may be
as power or heating fuels
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
ex 2709
Crude oils obtained from bituminous Destructive distillation of bituminous
minerals
materials
2710
Petroleum oils and oils obtained from Operations of refining and/or one or
bituminous materials, other than crude; more specific process(es) ( 2 )
preparations not elsewhere specified or
included, containing by weight 70 % or or
more of petroleum oils or of oils Other operations in which all the
obtained from bituminous materials, materials used are classified within a
these oils being the basic constituents heading other than that of the
of the preparations; waste oils
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/77
(1) (2) (3)
or
(4)
2711 Petroleum
gases
and
other
gaseous
Operations of refining and/or one or
hydrocarbons
more specific process(es) ( 2 )
or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
2712 Petroleum
jelly;
paraffin
wax,
micro Operations of refining and/or one or
crystalline petroleum wax, slack wax, more specific process(es) ( 1 )
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products or
obtained by synthesis or by other Other operations in which all the
processes, whether or not coloured
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
2713 Petroleum
coke,
petroleum
bitumen
and
Operations of refining and/or one or
other residues of petroleum oils or of more specific process(es) ( 1 )
oils obtained from bituminous materials or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
2714 Bitumen
and
asphalt,
natural;
Operations of refining and/or one or
bituminous or oil shale and tar sands; more specific process(es) ( 1 )
asphaltites and asphaltic rocks
or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
2715 Bituminous
mixtures
based
on
natural
Operations of refining and/or one or
asphalt, on natural bitumen, on more specific process(es) ( 1 )
petroleum bitumen, on mineral tar or
on mineral tar pitch (for example, or
bituminous mastics, cut-backs)
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product

---

L 141/78
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex Chapter 28 Inorganic
chemicals;
organic
or
Manufacture from materials of any Manufacture in which the value of all the
inorganic compounds of precious heading, except that of the product. materials used does not exceed 40 % of
metals, of rare-earth metals, of radio However, materials of the same the ex-works price of the product
active elements or of isotopes; except heading as the product may be used,
for:
provided that their total value does
not exceed 20 % of the ex-works price
of the product
ex 2805 “Mischmetall” Manufacture
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
ex 2811 Sulphur
trioxide Manufacture
from
sulphur
dioxide Manufacture
in
which
the
value
of
all
the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2833 Aluminium
sulphate Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex 2840 Sodium
perborate Manufacture
from
disodium
tetraborate
Manufacture in which the value of all the
pentahydrate
materials used does not exceed 40 % of
the ex-works price of the product
ex 2852 Mercury
compounds
of
internal
ethers
Manufacture from materials of any Manufacture in which the value of all the
and their halogenated, sulphonated, heading. However, the value of all the materials used does not exceed 40 % of
nitrated or nitrosated derivatives
materials of heading 2909 used shall the ex-works price of the product
not exceed 20 % of the ex-works price
of the product
Mercury compounds of nucleic acids Manufacture from materials of any Manufacture in which the value of all the
and their salts, whether or not heading. However, the value of all the materials used does not exceed 40 % of
chemically defined; other heterocyclic materials of headings 2852, 2932, the ex-works price of the product
compounds
2933 and 2934 used shall not exceed
20 % of the ex-works price of the
product
ex Chapter 29 Organic
chemicals;
except
for: Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except that of the product. materials used does not exceed 40 % of
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
ex 2901 Acyclic
hydrocarbons
for
use
as
power
Operations of refining and/or one or
or heating fuels
more specific process(es) ( 1 )
or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/79
(1) (2) (3)
or
(4)
ex 2902 Cyclanes
and
cyclenes
(other
than
Operations of refining and/or one or
azulenes), benzene, toluene, xylenes, more specific process(es) ( 1 )
for use as power or heating fuels
or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
ex 2905 Metal
alcoholates
of
alcohols
of
this
Manufacture from materials of any Manufacture in which the value of all the
heading and of ethanol
heading, including other materials of materials used does not exceed 40 % of
heading 2905. However, metal alco the ex-works price of the product
holates of this heading may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
2915 Saturated
acyclic
monocarboxylic
acids
Manufacture from materials of any Manufacture in which the value of all the
and their anhydrides, halides, peroxides heading. However, the value of all the materials used does not exceed 40 % of
and peroxyacids; their halogenated, materials of headings 2915 and 2916 the ex-works price of the product
sulphonated, nitrated or nitrosated used shall not exceed 20 % of the ex-
derivatives
works price of the product
ex 2932 –
Internal
ethers
and
their
halogenated,
Manufacture from materials of any Manufacture in which the value of all the
sulphonated, nitrated or nitrosated heading. However, the value of all the materials used does not exceed 40 % of
derivatives
materials of heading 2909 used shall the ex-works price of the product
not exceed 20 % of the ex-works price
of the product
– Cyclic
acetals
and
internal Manufacture from materials of any Manufacture in which the value of all the
hemiacetals and their halogenated, heading
materials used does not exceed 40 % of
sulphonated, nitrated or nitrosated
the ex-works price of the product
derivatives
2933 Heterocyclic
compounds
with
nitrogen
Manufacture from materials of any Manufacture in which the value of all the
hetero-atom(s) only
heading. However, the value of all the materials used does not exceed 40 % of
materials of headings 2932 and 2933 the ex-works price of the product
used shall not exceed 20 % of the ex-
works price of the product
2934
Nucleic acids and their salts, whether or Manufacture from materials of any Manufacture in which the value of all the
not chemically defined; other hetero heading. However, the value of all the materials used does not exceed 40 % of
cyclic compounds
materials of headings 2932, 2933 and the ex-works price of the product
2934 used shall not exceed 20 % of the
ex-works price of the product
ex 2939 Concentrates
of
poppy
straw
containing
Manufacture in which the value of all
not less than 50
% by weight of the materials used does not exceed
alkaloids
50 % of the ex-works price of the
product
ex Chapter 30 Pharmaceutical
products;
except
for: Manufacture
from
materials
of
any
heading, except that of the product.
However, materials of the same
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product

---

L 141/80
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
3002 Human
blood;
animal
blood
prepared
for therapeutic, prophylactic or diag
nostic uses; antisera and other blood
fractions and modified immunological
products, whether or not obtained by
means of biotechnological processes;
vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and
similar products:
– products consisting of two or more Manufacture from materials of any
constituents which have been mixed heading, including other materials of
together for therapeutic or prophy heading 3002. However, materials of
lactic uses or unmixed products for the same description as the product
these uses, put up in measured doses may be used, provided that their total
or in forms or packings for retail value does not exceed 20 % of the ex-
sale,
works price of the product
– other:
– – human blood, Manufacture
from
materials
of
any
heading, including other materials of
heading 3002. However, materials of
the same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product
– – animal blood prepared for thera Manufacture from materials of any
peutic or prophylactic uses,
heading, including other materials of
heading 3002. However, materials of
the same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product
– – blood fractions other than antisera, Manufacture from materials of any
haemoglobin, blood globulins and heading, including other materials of
serum globulins,
heading 3002. However, materials of
the same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product
– – haemoglobin, blood globulins and Manufacture from materials of any
serum globulins,
heading, including other materials of
heading 3002. However, materials of
the same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product
– – other Manufacture
from
materials
of
any
heading, including other materials of
heading 3002. However, materials of
the same description as the product
may be used, provided that their total
value does not exceed 20 % of the ex-
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/81
(1) (2) (3)
or
(4)
3003 and 3004 Medicaments
(excluding
goods
of
heading 3002, 3005 or 3006):
– obtained from amikacin of heading Manufacture from materials of any
2941,
heading, except that of the product.
However, materials of headings 3003
and 3004 may be used, provided that
their total value does not exceed 20 %
of the ex-works price of the product
– other Manufacture:
– from materials of any heading, except
that of the product. However,
materials of headings 3003 and
3004 may be used, provided that
their total value does not exceed
20 % of the ex-works price of the
product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 3006 –
Waste
pharmaceuticals
specified
in
The origin of the product in its original
note 4(k) to this Chapter
classification shall be retained
– Sterile surgical or dental adhesion
barriers, whether or not absorbable:
– made of plastics, Manufacture
in
which
the
value
of
all
Manufacture in which the value of all the
the materials of Chapter 39 used does materials used does not exceed 25 % of
not exceed 20 % of the ex-works price the ex-works price of the product
of the product ( 3 )
– made of fabrics Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning,
or
– chemical materials or textile pulp
– Appliances identifiable for ostomy Manufacture in which the value of all
use
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 31 Fertilisers;
except
for: Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except that of the product. materials used does not exceed 40 % of
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product

---

L 141/82
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 3105 Mineral
or
chemical
fertilisers
Manufacture:
Manufacture in which the value of all the
containing two or three of the fertilising
materials used does not exceed 40 % of
elements nitrogen, phosphorous and – from materials of any heading, except the ex-works price of the product
potassium; other fertilisers; goods of
that of the product. However,
this Chapter, in tablets or similar materials of the same heading as
forms or in packages of a gross the product may be used, provided
weight not exceeding 10 kg, except for:
that their total value does not
exceed 20 % of the ex-works price
– sodium nitrate,
of the product, and
– calcium cyanamide,
– in which the value of all the materials
used does not exceed 50 % of the ex-
– potassium sulphate,
works price of the product
– magnesium potassium sulphate
ex Chapter 32 Tanning
or
dyeing
extracts;
tannins
and
Manufacture from materials of any Manufacture in which the value of all the
their derivatives; dyes, pigments and heading, except that of the product. materials used does not exceed 40 % of
other colouring matter; paints and However, materials of the same the ex-works price of the product
varnishes; putty and other mastics; heading as the product may be used,
inks; except for:
provided that their total value does
not exceed 20 % of the ex-works price
of the product
ex 3201 Tannins
and
their
salts,
ethers,
esters
Manufacture from tanning extracts of Manufacture in which the value of all the
and other derivatives
vegetable origin
materials used does not exceed 40 % of
the ex-works price of the product
3205 Colour
lakes;
preparations
as
specified
Manufacture from materials of any Manufacture in which the value of all the
in note 3 to this Chapter based on heading, except headings 3203, 3204 materials used does not exceed 40 % of
colour lakes ( 5 )
and 3205. However, materials of the ex-works price of the product
heading 3205 may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
product
ex Chapter 33 Essential
oils
and
resinoids;
perfumery,
Manufacture from materials of any Manufacture in which the value of all the
cosmetic or toilet preparations; except heading, except that of the product. materials used does not exceed 40 % of
for:
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
3301 Essential
oils
(terpeneless
or
not),
Manufacture from materials of any Manufacture in which the value of all the
including concretes and absolutes; heading, including materials of a materials used does not exceed 40 % of
resinoids; extracted oleoresins; concen different “group” ( 6 ) in this heading. the ex-works price of the product
trates of essential oils in fats, in fixed However, materials of the same group
oils, in waxes or the like, obtained by as the product may be used, provided
enfleurage or maceration; terpenic by- that their total value does not exceed
products of the deterpenation of 20 % of the ex-works price of the
essential oils; aqueous distillates and product
aqueous solutions of essential oils
ex Chapter 34 Soap,
organic
surface-active
agents,
Manufacture from materials of any Manufacture in which the value of all the
washing preparations, lubricating prep heading, except that of the product. materials used does not exceed 40 % of
arations, artificial waxes, prepared However, materials of the same the ex-works price of the product
waxes, polishing or scouring prep heading as the product may be used,
arations, candles and similar articles, provided that their total value does
modelling pastes, “dental waxes” and not exceed 20 % of the ex-works price
dental preparations with a basis of of the product
plaster; except for:

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/83
(1) (2) (3)
or
(4)
ex 3403 Lubricating
preparations
containing
less
Operations of refining and/or one or
than 70 % by weight of petroleum oils more specific process(es) ( 1 )
or oils obtained from bituminous
minerals
or
Other operations in which all the
materials used are classified within a
heading other than that of the
product. However, materials of the
same heading as the product may be
used, provided that their total value
does not exceed 50 % of the ex-works
price of the product
3404 Artificial
waxes
and
prepared
waxes:
– with a basis of paraffin, petroleum Manufacture from materials of any
waxes, waxes obtained from heading, except that of the product.
bituminous minerals, slack wax or However, materials of the same
scale wax,
heading as the product may be used,
provided that their total value does
not exceed 50 % of the ex-works price
of the product
– other Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except:
materials used does not exceed 40 % of
the ex-works price of the product
– hydrogenated oils having the
character of waxes of heading 1516,
– fatty acids not chemically defined or
industrial fatty alcohols having the
character of waxes of heading 3823,
and
– materials of heading 3404
However, these materials may be used,
provided that their total value does not
exceed 20 % of the ex-works price of
the product
ex Chapter 35 Albuminoidal
substances;
modified
Manufacture from materials of any Manufacture in which the value of all the
starches; glues; enzymes; except for:
heading, except that of the product. materials used does not exceed 40 % of
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
3505 Dextrins
and
other
modified
starches
(for example, pregelatinised or esterified
starches); glues based on starches, or on
dextrins or other modified starches:
– starch ethers and esters, Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, including other materials of materials used does not exceed 40 % of
heading 3505
the ex-works price of the product
– other Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except those of heading 1108 materials used does not exceed 40 % of
the ex-works price of the product

---

L 141/84
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 3507 Prepared
enzymes
not
elsewhere
Manufacture in which the value of all
specified or included
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 36 Explosives;
pyrotechnic
products;
Manufacture from materials of any Manufacture in which the value of all the
matches; pyrophoric alloys; certain heading, except that of the product. materials used does not exceed 40 % of
combustible preparations
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
ex Chapter 37 Photographic
or
cinematographic
Manufacture from materials of any Manufacture in which the value of all the
goods; except for:
heading, except that of the product. materials used does not exceed 40 % of
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product
3701 Photographic
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:
– instant print film for colour photo Manufacture from materials of any Manufacture in which the value of all the
graphy, in packs,
heading, except those of headings materials used does not exceed 40 % of
3701 and 3702. However, materials the ex-works price of the product
of heading 3702 may be used,
provided that their total value does
not exceed 30 % of the ex-works price
of the product
– other Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except those of headings materials used does not exceed 40 % of
3701 and 3702. However, materials the ex-works price of the product
of headings 3701 and 3702 may be
used, provided that their total value
does not exceed 20 % of the ex-works
price of the product
3702 Photographic
film
in
rolls,
sensitised,
Manufacture from materials of any Manufacture in which the value of all the
unexposed, of any material other than heading, except those of headings materials used does not exceed 40 % of
paper, paperboard or textiles; instant 3701 and 3702
the ex-works price of the product
print film in rolls, sensitised, unexposed
3704 Photographic
plates,
film
paper,
Manufacture from materials of any Manufacture in which the value of all the
paperboard and textiles, exposed but heading, except those of headings materials used does not exceed 40 % of
not developed
3701 to 3704
the ex-works price of the product
ex Chapter 38 Miscellaneous
chemical
products;
except
Manufacture from materials of any Manufacture in which the value of all the
for:
heading, except that of the product. materials used does not exceed 40 % of
However, materials of the same the ex-works price of the product
heading as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works price
of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/85
(1) (2) (3)
or
(4)
ex 3801
– colloidal graphite in suspension in oil Manufacture in which the value of all
and semi-colloidal graphite; carbon the materials used does not exceed
aceous pastes for electrodes,
50 % of the ex-works price of the
product
– graphite in paste form, being a Manufacture in which the value of all Manufacture in which the value of all the
mixture of more than 30
% by the materials of heading 3403 used materials used does not exceed 40 % of
weight of graphite with mineral oils does not exceed 20 % of the ex-works the ex-works price of the product
price of the product
ex 3803 Refined
tall
oil
Refining of crude tall oil Manufacture
in
which
the
value
of
all
the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3805 Spirits
of
sulphate
turpentine,
purified Purification
by
distillation
or
refining
of Manufacture in which the value of all the
raw spirits of sulphate turpentine
materials used does not exceed 40 % of
the ex-works price of the product
ex 3806 Ester
gums Manufacture
from
resin
acids Manufacture
in
which
the
value
of
all
the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3807 Wood
pitch
(wood
tar
pitch) Distillation
of
wood
tar Manufacture
in
which
the
value
of
all
the
materials used does not exceed 40 % of
the ex-works price of the product
3808 Insecticides,
rodenticides,
fungicides,
Manufacture in which the value of all
herbicides, anti-sprouting products and the materials used does not exceed
plant-growth regulators, disinfectants 50 % of the ex-works price of the
and similar products, put up in forms products
or packings for retail sale or as prep
arations or articles (for example,
sulphur-treated bands, wicks and
candles, and fly-papers)
3809 Finishing
agents,
dye
carriers
to
Manufacture in which the value of all
accelerate the dyeing or fixing of the materials used does not exceed
dyestuffs and other products and prep 50 % of the ex-works price of the
arations (for example, dressings and products
mordants), of a kind used in the
textile, paper, leather or like industries,
not elsewhere specified or included
3810 Pickling
preparations
for
metal
surfaces;
Manufacture in which the value of all
fluxes and other auxiliary preparations the materials used does not exceed
for soldering, brazing or welding; 50 % of the ex-works price of the
soldering, brazing or welding powders products
and pastes consisting of metal and
other materials; preparations of a kind
used as cores or coatings for welding
electrodes or rods

---

L 141/86
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
3811 Anti-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:
– prepared additives for lubricating oil, Manufacture in which the value of all
containing petroleum oils or oils the materials of heading 3811 used
obtained from bituminous minerals,
does not exceed 50 % of the ex-works
price of the product
– other Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
3812 Prepared
rubber
accelerators;
compound
Manufacture in which the value of all
plasticisers for rubber or plastics, not the materials used does not exceed
elsewhere specified or included; anti- 50 % of the ex-works price of the
oxidising preparations and other product
compound stabilisers for rubber or
plastics
3813 Preparations
and
charges
for
fire-extin Manufacture in which the value of all
guishers; charged fire-extinguishing the materials used does not exceed
grenades
50 % of the ex-works price of the
product
3814 Organic
composite
solvents
and
Manufacture in which the value of all
thinners, not elsewhere specified or the materials used does not exceed
included; prepared paint or varnish 50 % of the ex-works price of the
removers
product
3818 Chemical
elements
doped
for
use
in
Manufacture in which the value of all
electronics, in the form of discs, the materials used does not exceed
wafers or similar forms; chemical 50 % of the ex-works price of the
compounds doped for use in electronics product
3819 Hydraulic
brake
fluids
and
other
Manufacture in which the value of all
prepared liquids for hydraulic trans the materials used does not exceed
mission, not containing or containing 50 % of the ex-works price of the
less than 70 % by weight of petroleum product
oils or oils obtained from bituminous
minerals
3820 Anti-freezing
preparations
and
prepared
Manufacture in which the value of all
de-icing fluids
the materials used does not exceed
50 % of the ex-works price of the
product
ex 3821 Prepared
culture
media
for
the
devel Manufacture in which the value of all
opment or maintenance of micro- the materials used does not exceed
organisms (including viruses and the 50 % of the ex-works price of the
like) or of plant, human or animal cells product
3822 Diagnostic
or
laboratory
reagents
on
a
Manufacture in which the value of all
backing, prepared diagnostic or the materials used does not exceed
laboratory reagents whether or not on 50 % of the ex-works price of the
a backing, other than those of heading product
3002 or 3006; certified reference
materials

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/87
(1) (2) (3)
or
(4)
3823 Industrial
monocarboxylic
fatty
acids;
acid oils from refining; industrial fatty
alcohols:
– industrial monocarboxylic fatty acids, Manufacture from materials of any
acid oils from refining,
heading, except that of the product
– industrial fatty alcohols Manufacture
from
materials
of
any
heading, including other materials of
heading 3823
3824 Prepared
binders
for
foundry
moulds
or
cores; chemical products and prep
arations of the chemical or allied
industries (including those consisting
of mixtures of natural products), not
elsewhere specified or included:
– the following of this heading:
Manufacture from materials of any Manufacture in which the value of all the
heading, except that of the product. materials used does not exceed 40 % of
– – prepared binders for foundry However, materials of the same the ex-works price of the product
moulds or cores based on natural heading as the product may be used,
resinous products,
provided that their total value does
– – naphthenic acids, their water- not exceed 20 % of the ex-works price
insoluble salts and their esters,
of the product
– – sorbitol other than that of heading
2905,
– – petroleum sulphonates, excluding
petroleum sulphonates of alkali
metals, of ammonium or of etha
nolamines; thiophenated sulphonic
acids of oils obtained from
bituminous minerals, and their
salts,
– – ion exchangers,
– – getters for vacuum tubes,
– – alkaline iron oxide for the purifi
cation of gas,
– – ammoniacal gas liquors and spent
oxide produced in coal gas purifi
cation,
– – sulphonaphthenic
acids,
their
water-insoluble salts and their
esters,
– – fusel oil and Dippel’s oil,
– – mixtures of salts having different
anions,
– – copying pastes with a basis of
gelatin, whether or not on a
paper or textile backing
– other Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product

---

L 141/88
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
3901 to 3915 Plastics
in
primary
forms,
waste,
parings
and scrap, of plastic; except for
headings ex 3907 and 3912 for which
the rules are set out below:
– addition
homopolymerisation Manufacture in which:
Manufacture in which the value of all the
products in which a single – the value of all the materials used materials used does not exceed 25 % of
monomer contributes more than does not exceed 50 % of the ex- the ex-works price of the product
99 % by weight to the total
works price of the product, and
polymer content,
– within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-
works price of the product ( 3 )
– other Manufacture
in
which
the
value
of
all
Manufacture in which the value of all the
the materials of Chapter 39 used does materials used does not exceed 25 % of
not exceed 20 % of the ex-works price the ex-works price of the product
of the product ( 3 )
ex 3907 –
Copolymer,
made
from
polycar Manufacture from materials of any
bonate and acrylonitrile-butadiene- heading, except that of the product.
styrene copolymer (ABS)
However, materials of the same
heading as the product may be used,
provided that their total value does
not exceed 50 % of the ex-works price
of the product ( 3 )
– Polyester Manufacture
in
which
the
value
of
all
the 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)
3912 Cellulose
and
its
chemical
derivatives,
Manufacture in which the value of all
not elsewhere specified or included, in the materials of the same heading as the
primary forms
product used does not exceed 20 % of
the ex-works price of the product
3916 to 3921 Semi-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:
– flat products, further worked than Manufacture in which the value of all Manufacture in which the value of all the
only surface-worked or cut into the materials of Chapter 39 used does materials used does not exceed 25 % of
forms other than rectangular not exceed 50 % of the ex-works price the ex-works price of the product
(including square); other products, of the product
further worked than only surface-
worked,
– other:
– – addition
homopolymerisation Manufacture in which:
Manufacture in which the value of all the
products in which a single – the value of all the materials used materials used does not exceed 25 % of
monomer contributes more than
does not exceed 50 % of the ex- the ex-works price of the product
99 % by weight to the total
works price of the product, and
polymer content,
– within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-
works price of the product ( 3 )
– – other Manufacture
in
which
the
value
of
all
Manufacture in which the value of all the
the materials of Chapter 39 used does materials used does not exceed 25 % of
not exceed 20 % of the ex-works price the ex-works price of the product
of the product ( 3 )

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/89
(1) (2) (3)
or
(4)
ex 3916 and ex 3917 Profile
shapes
and
tubes Manufacture
in
which: Manufacture in which the value of all the
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 50 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
20 % of the ex-works price of the
product
ex 3920 –
Ionomer
sheet
or
film Manufacture
from
a
thermoplastic
Manufacture in which the value of all the
partial salt which is a copolymer of materials used does not exceed 25 % of
ethylene and metacrylic acid partly the ex-works price of the product
neutralised with metal ions, mainly
zinc and sodium
– Sheets of regenerated cellulose, Manufacture in which the value of all
polyamides or polyethylene
the materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product
ex 3921 Foils
of
plastic,
metallised Manufacture
from
highly-transparent
Manufacture in which the value of all the
polyester-foils with a thickness of less materials used does not exceed 25 % of
than 23 micron ( 7 )
the ex-works price of the product
3922 to 3926 Articles
of
plastics Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 40 Rubber
and
articles
thereof;
except
for: Manufacture from materials of any
heading, except that of the product
ex 4001 Laminated
slabs
of
crepe
rubber
for
Lamination of sheets of natural rubber
shoes
4005 Compounded
rubber,
unvulcanised,
in
Manufacture in which the value of all
primary forms or in plates, sheets or the materials used, except natural
strip
rubber, does not exceed 50 % of the
ex-works price of the product
4012 Retreaded
or
used
pneumatic
tyres
of
rubber; solid or cushion tyres, tyre
treads and tyre flaps, of rubber:
– retreaded pneumatic, solid or cushion Retreading of used tyres
tyres, of rubber,
– other Manufacture
from
materials
of
any
heading, except those of headings
4011 and 4012
ex 4017 Articles
of
hard
rubber Manufacture
from
hard
rubber
ex Chapter 41 Raw
hides
and
skins
(other
than
Manufacture from materials of any
furskins) and leather; except for:
heading, except that of the product

---

L 141/90
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 4102 Raw
skins
of
sheep
or
lambs,
without
Removal of wool from sheep or lamb
wool on
skins, with wool on
4104 to 4106 Tanned
or
crust
hides
and
skins,
Retanning of tanned leather
without wool or hair on, whether or
not split, but not further prepared
or
Manufacture from materials of any
heading, except that of the product
4107, 4112 and Leather further prepared after tanning Manufacture from materials of any
4113
or crusting, including parchment- heading, except headings 4104 to 4113
dressed leather, without wool or hair
on, whether or not split, other than
leather of heading 4114
ex 4114 Patent
leather
and
patent
laminated
Manufacture from materials of headings
leather; metallised leather
4104 to 4106, 4107, 4112 or 4113,
provided that their total value does not
exceed 50 % of the ex-works price of
the product
Chapter 42 Articles
of
leather;
saddlery
and
harness;
Manufacture from materials of any
travel goods, handbags and similar heading, except that of the product
containers; articles of animal gut
(other than silk worm gut)
ex Chapter 43 Furskins
and
artificial
fur;
manufactures
Manufacture from materials of any
thereof; except for:
heading, except that of the product
ex 4302 Tanned
or
dressed
furskins,
assembled:
– plates, crosses and similar forms, Bleaching
or
dyeing,
in
addition
to
cutting and assembly of non-
assembled tanned or dressed furskins
– other Manufacture
from
non-assembled,
tanned or dressed furskins
4303 Articles
of
apparel,
clothing
accessories
Manufacture from non-assembled
and other articles of furskin
tanned or dressed furskins of heading
4302
ex Chapter 44 Wood
and
articles
of
wood;
wood
Manufacture from materials of any
charcoal; except for:
heading, except that of the product
ex 4403 Wood
roughly
squared Manufacture
from
wood
in
the
rough,
whether or not stripped of its bark or
merely roughed down
ex 4407 Wood
sawn
or
chipped
lengthwise,
Planing, sanding or end-jointing
sliced or peeled, of a thickness
exceeding 6 mm, planed, sanded or
end-jointed
ex 4408 Sheets
for
veneering
(including
those
Splicing, planing, sanding or end-
obtained by slicing laminated wood) jointing
and 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 end-jointed

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/91
(1) (2) (3)
or
(4)
ex 4409 Wood
continuously
shaped
along
any
of its edges, ends or faces, whether or
not planed, sanded or end-jointed:
– sanded or end-jointed, Sanding
or
end-jointing
– beadings and mouldings Beading
or
moulding
ex 4410 to ex 4413 Beadings
and
mouldings,
including
Beading or moulding
moulded skirting and other moulded
boards
ex 4415
Packing cases, boxes, crates, drums and Manufacture from boards not cut to
similar packings, of wood
size
ex 4416 Casks,
barrels,
vats,
tubs
and
other
Manufacture from riven staves, not
coopers’ products and parts thereof, of further worked than sawn on the two
wood
principal surfaces
ex 4418 –
Builders’
joinery
and
carpentry
of
Manufacture from materials of any
wood
heading, except that of the product.
However, cellular wood panels,
shingles and shakes may be used
– Beadings and mouldings Beading
or
moulding
ex 4421 Match
splints;
wooden
pegs
or
pins
for
Manufacture from wood of any
footwear
heading, except drawn wood of
heading 4409
ex Chapter 45 Cork
and
articles
of
cork;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
4503 Articles
of
natural
cork Manufacture
from
cork
of
heading
4501
Chapter 46
Manufactures of straw, of esparto or of Manufacture from materials of any
other plaiting materials; basketware and heading, except that of the product
wickerwork
Chapter 47
Pulp of wood or of other fibrous Manufacture from materials of any
cellulosic material; recovered (waste heading, except that of the product
and scrap) paper or paperboard
ex Chapter 48 Paper
and
paperboard;
articles
of
paper
Manufacture from materials of any
pulp, of paper or of paperboard; except heading, except that of the product
for:
ex 4811 Paper
and
paperboard,
ruled,
lined
or
Manufacture from paper-making
squared only
materials of Chapter 47
4816 Carbon
paper,
self-copy
paper
and
Manufacture from paper-making
other copying or transfer papers (other materials of Chapter 47
than those of heading 4809), duplicator
stencils and offset plates, of paper,
whether or not put up in boxes

---

L 141/92
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
4817 Envelopes,
letter
cards,
plain
postcards
Manufacture:
and correspondence cards, of paper or
paperboard; boxes, pouches, wallets and – from materials of any heading, except
writing compendiums, of paper or that of the product, and
paperboard, containing an assortment – in which the value of all the materials
of paper stationery
used does not exceed 50 % of the ex-
works price of the product
ex 4818 Toilet
paper Manufacture
from
paper-making
materials of Chapter 47
ex 4819 Cartons,
boxes,
cases,
bags
and
other
Manufacture:
packing containers, of paper,
paperboard, cellulose wadding or webs – from materials of any heading, except
of cellulose fibres
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 4820 Letter
pads Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex 4823 Other
paper,
paperboard,
cellulose
Manufacture from paper-making
wadding and webs of cellulose fibres, materials of Chapter 47
cut to size or shape
ex Chapter 49 Printed
books,
newspapers,
pictures
and
Manufacture from materials of any
other products of the printing industry; heading, except that of the product
manuscripts, typescripts and plans;
except for:
4909 Printed
or
illustrated
postcards;
printed
Manufacture from materials of any
cards bearing personal greetings, heading, except those of headings
messages or announcements, whether 4909 and 4911
or not illustrated, with or without
envelopes or trimmings
4910 Calendars
of
any
kind,
printed,
including calendar blocks:
– calendars of the “perpetual” type or Manufacture:
with replaceable blocks mounted on
bases other than paper or – from materials of any heading, except
paperboard,
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
– other Manufacture
from
materials
of
any
heading, except those of headings
4909 and 4911
ex Chapter 50 Silk;
except
for: Manufacture
from
materials
of
any
heading, except that of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/93
(1) (2) (3)
or
(4)
ex 5003 Silk
waste
(including
cocoons
Carding or combing of silk waste
unsuitable for reeling, yarn waste and
garnetted stock), carded or combed
5004 to ex 5006
Silk yarn and yarn spun from silk waste Manufacture
from
( 4 ):
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– other natural fibres, not carded or
combed or otherwise prepared for
spinning,
– chemical materials or textile pulp, or
– paper-making materials
5007 Woven
fabrics
of
silk
or
of
silk
waste:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
ex Chapter 51 Wool,
fine
or
coarse
animal
hair;
Manufacture from materials of any
horsehair yarn and woven fabric; heading, except that of the product
except for:
5106 to 5110 Yarn
of
wool,
of
fine
or
coarse
animal
Manufacture from ( 4 ):
hair or of horsehair
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials

---

L 141/94
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
5111 to 5113 Woven
fabrics
of
wool,
of
fine
or
coarse animal hair or of horsehair:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
ex Chapter 52 Cotton;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
5204 to 5207 Yarn
and
thread
of
cotton Manufacture
from
( 4 ):
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5208 to 5212 Woven
fabrics
of
cotton:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/95
(1) (2) (3)
or
(4)
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
ex Chapter 53 Other
vegetable
textile
fibres;
paper
Manufacture from materials of any
yarn and woven fabrics of paper yarn; heading, except that of the product
except for:
5306 to 5308 Yarn
of
other
vegetable
textile
fibres;
Manufacture from ( 4 ):
paper yarn
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5309 to 5311 Woven
fabrics
of
other
vegetable
textile
fibres; woven fabrics of paper yarn:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– jute yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product

---

L 141/96
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
5401 to 5406 Yarn,
monofilament
and
thread
of
man-
Manufacture from ( 4 ):
made filaments
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5407 and 5408 Woven
fabrics
of
man-made
filament
yarn:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
5501 to 5507 Man-made
staple
fibres Manufacture
from
chemical
materials
or
textile pulp
5508 to 5511 Yarn
and
sewing
thread
of
man-made
Manufacture from ( 4 ):
staple fibres
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/97
(1) (2) (3)
or
(4)
5512 to 5516 Woven
fabrics
of
man-made
staple
fibres:
– incorporating rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
ex Chapter 56 Wadding,
felt
and
non-wovens;
special
Manufacture from ( 4 ):
yarns; twine, cordage, ropes and cables
and articles thereof; except for:
– coir yarn,
– natural fibres,
– chemical materials or textile pulp, or
– paper-making materials
5602 Felt,
whether
or
not
impregnated,
coated, covered or laminated:
– needleloom felt, Manufacture
from
( 4 ):
– natural fibres, or,
– chemical materials or textile pulp,
However:
– polypropylene filament of heading
5402,
– polypropylene fibres of heading
5503 or 5506, or
– polypropylene filament tow of
heading 5501,
of which the denomination in all cases
of a single filament or fibre is less than
9 decitex, may be used, provided that
their total value does not exceed 40 %
of the ex-works price of the product
– other Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres made from
casein, or
– chemical materials or textile pulp,

---

L 141/98
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
5604 Rubber
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:
– rubber thread and cord, textile Manufacture from rubber thread or
covered,
cord, not textile covered
– other Manufacture
from
( 4 ):
– natural fibres, not carded or combed
or otherwise processed for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5605
Metallised yarn, whether or not gimped, Manufacture from ( 4 ):
being textile yarn, or strip or the like of
heading 5404 or 5405, combined with – natural fibres,
metal in the form of thread, strip or – man-made staple fibres, not carded
powder or covered with metal
or combed or otherwise processed
for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5606
Gimped yarn, and strip and the like of Manufacture from ( 4 ):
heading 5404 or 5405, gimped (other
than those of heading 5605 and – natural fibres,
gimped horsehair yarn); chenille yarn – man-made staple fibres, not carded
(including flock chenille yarn); loop
or combed or otherwise processed
wale-yarn
for spinning,
– chemical materials or textile pulp, or
– paper-making materials
Chapter 57 Carpets
and
other
textile
floor
coverings:
– of needleloom felt, Manufacture
from
( 4 ):
– natural fibres, or
– chemical materials or textile pulp
However:
– polypropylene filament of heading
5402,
– polypropylene fibres of heading
5503 or 5506, or
– polypropylene filament tow of
heading 5501,

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/99
(1) (2) (3)
or
(4)
of which the denomination in all cases
of a single filament or fibre is less than
9 decitex, may be used, provided that
their total value does not exceed 40 %
of the ex-works price of the product
Jute fabric may be used as a backing
– of other felt, Manufacture
from
( 4 ):
– natural fibres, not carded or combed
or otherwise processed for spinning,
or
– chemical materials or textile pulp
– other Manufacture
from
( 4 ):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning
Jute fabric may be used as a backing
ex Chapter 58 Special
woven
fabrics;
tufted
textile
fabrics; lace; tapestries; trimmings;
embroidery; except for:
– combined with rubber thread, Manufacture
from
single
yarn
( 4 )
– other Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
5805 Hand-woven
tapestries
of
the
types
Manufacture from materials of any
Gobelins, Flanders, Aubusson, Beauvais heading, except that of the product
and the like, and needle-worked
tapestries (for example, petit point,
cross stitch), whether or not made up

---

L 141/100
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
5810
Embroidery in the piece, in strips or in Manufacture:
motifs
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
5901 Textile
fabrics
coated
with
gum
or
Manufacture from yarn
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
5902 Tyre
cord
fabric
of
high
tenacity
yarn
of
nylon or other polyamides, polyesters
or viscose rayon:
– containing not more than 90 % by Manufacture from yarn
weight of textile materials,
– other Manufacture
from
chemical
materials
or
textile pulp
5903 Textile
fabrics
impregnated,
coated,
Manufacture from yarn
covered or laminated with plastics,
other than those of heading 5902
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, rasing, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
5904 Linoleum,
whether
or
note
cut
to
shape;
Manufacture from yarn ( 4 )
floor coverings consisting of a coating
or covering applied on a textile backing,
whether or not cut to shape
5905 Textile
wall
coverings:
– impregnated, coated, covered or Manufacture from yarn
laminated with rubber, plastics or
other materials,
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
or

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/101
(1) (2) (3)
or
(4)
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
5906 Rubberised
textile
fabrics,
other
than
those of heading 5902:
– knitted or crocheted fabrics, Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
– other fabrics made of synthetic Manufacture from chemical materials
filament yarn, containing more than
90 % by weight of textile materials,
– other Manufacture
from
yarn
5907 Textile
fabrics
otherwise
impregnated,
Manufacture from yarn
coated or covered; painted canvas
being theatrical scenery, studio back- or
cloths or the like
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, rasing, calendering,
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of the unprinted fabric used
does not exceed 47,5 % of the ex-works
price of the product
5908 Textile
wicks,
woven,
plaited
or
knitted,
for lamps, stoves, lighters, candles or
the like; incandescent gas mantles and
tubular knitted gas mantle fabric
therefor, whether or not impregnated:
– incandescent
gas
mantles, Manufacture from tubular knitted gas-
impregnated,
mantle fabric
– other Manufacture
from
materials
of
any
heading, except that of the product

---

L 141/102
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
5909 to 5911 Textile
articles
of
a
kind
suitable
for
industrial use:
– polishing discs or rings other than of Manufacture from yarn or waste fabrics
felt of heading 5911,
or rags of heading 6310
– woven fabrics, of a kind commonly Manufacture from ( 4 ):
used in papermaking or other
technical uses, felted or not, – coir yarn,
whether or not impregnated or
coated, tubular or endless with – the following materials:
single or multiple warp and/or weft,
or flat woven with multiple warp – – yarn of polytetrafluoroethylene ( 8 ),
and/or weft of heading 5911,
– – yarn, multiple, of polyamide,
coated impregnated or covered
with a phenolic resin,
– – yarn of synthetic textile fibres of
aromatic polyamides, obtained by
polycondensation of m-phenylene
diamine and isophthalic acid,
– – monofil
of
polytetrafluoro
ethylene ( 8 ),
– – yarn of synthetic textile fibres of
poly(p-phenylene terephthalamide),
– – glass fibre yarn, coated with phenol
resin and gimped with acrylic
yarn ( 8 ),
– – copolyester monofilaments of a
polyester and a resin of terephthalic
acid and 1,4-cyclohexanediethanol
and isophthalic acid,
– – natural fibres,
– – man-made staple fibres not carded
or combed or otherwise processed
for spinning, or
– – chemical materials or textile pulp
– other Manufacture
from
( 4 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
Chapter 60 Knitted
or
crocheted
fabrics Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/103
(1) (2) (3)
or
(4)
Chapter 61 Articles
of
apparel
and
clothing
accessories, knitted or crocheted:
– obtained by sewing together or Manufacture from yarn ( 4 ) ( 9 )
otherwise assembling, two or more
pieces of knitted or crocheted fabric
which have been either cut to form
or obtained directly to form,
– other Manufacture
from
( 4 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
ex Chapter 62 Articles
of
apparel
and
clothing
Manufacture from yarn ( 4 ) ( 9 )
accessories, not knitted or crocheted;
except for:
ex 6202,
ex 6204, Women’s, girls’ and babies’ clothing and Manufacture from yarn ( 9 )
ex 6206,
ex 6209 clothing accessories for babies,
and ex 6211
embroidered
or
Manufacture from unembroidered
fabric, provided that the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product ( 9 )
ex 6210 and ex 6216 Fire-resistant equipment of fabric Manufacture from yarn ( 9 )
covered with foil of aluminised
polyester
or
Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not exceed
40 % of the ex-works price of the
product ( 9 )
6213 and 6214 Handkerchiefs,
shawls,
scarves,
mufflers,
mantillas, veils and the like:
– embroidered, Manufacture
from
unbleached
single
yarn ( 4 ) ( 9 )
or
Manufacture from unembroidered
fabric, provided that the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product ( 9 )
– other Manufacture
from
unbleached
single
yarn ( 4 ) ( 9 )
or
Making up, followed by printing
accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, calendering,

---

L 141/104
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
shrink resistance processing, permanent
finishing, decatising, impregnating,
mending and burling), provided that
the value of all the unprinted goods
of headings 6213 and 6214 used does
not exceed 47,5 % of the ex-works
price of the product
6217 Other
made
up
clothing
accessories;
parts of garments or of clothing
accessories, other than those of
heading 6212:
– embroidered, Manufacture
from
yarn
( 9 )
or
Manufacture from unembroidered
fabric, provided that the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product ( 9 )
– fire-resistant equipment of fabric Manufacture from yarn ( 9 )
covered with foil of aluminised
polyester,
or
Manufacture from uncoated fabric,
provided that the value of the
uncoated fabric used does not exceed
40 % of the ex-works price of the
product ( 9 )
– interlinings for collars and cuffs, cut Manufacture:
out,
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
– other Manufacture
from
yarn
( 9 )
ex Chapter 63 Other
made-up
textile
articles;
sets;
Manufacture from materials of any
worn clothing and worn textile heading, except that of the product
articles; rags; except for:
6301 to 6304 Blankets,
travelling
rugs,
bed
linen,
etc.;
curtains etc.; other furnishing articles:
– of felt, of nonwovens, Manufacture
from
( 4 ):
– natural fibres, or
– chemical materials or textile pulp
– other:
– – embroidered, Manufacture
from
unbleached
single
yarn ( 9 ) ( 10 )
or

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/105
(1) (2) (3)
or
(4)
Manufacture from unembroidered fabric
(other than knitted or crocheted),
provided that the value of the unem
broidered fabric used does not exceed
40 % of the ex-works price of the
product
– – other Manufacture
from
unbleached
single
yarn ( 9 ) ( 10 )
6305 Sacks
and
bags,
of
a
kind
used
for
the
Manufacture from ( 4 ):
packing of goods
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
6306 Tarpaulins,
awnings
and
sunblinds;
tents; sails for boats, sailboards or
landcraft; camping goods:
– of nonwovens, Manufacture
from
( 9 ) ( 4 ):
– natural fibres, or
– chemical materials or textile pulp
– other Manufacture
from
unbleached
single
yarn ( 9 ) ( 4 )
6307 Other
made-up
articles,
including
dress
Manufacture in which the value of all
patterns
the materials used does not exceed
40 % of the ex-works price of the
product
6308 Sets
consisting
of
woven
fabric
and
Each item in the set must satisfy the
yarn, whether or not with accessories, rule which would apply to it if it were
for making up into rugs, tapestries, not included in the set. However, non-
embroidered table cloths or serviettes, originating articles may be incor
or similar textile articles, put up in porated, provided that their total value
packings for retail sale
does not exceed 15 % of the ex-works
price of the set
ex Chapter 64 Footwear,
gaiters
and
the
like;
parts
of
Manufacture from materials of any
such articles; except for:
heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of heading
6406
6406 Parts
of
footwear
(including
uppers
Manufacture from materials of any
whether or not attached to soles other heading, except that of the product
than outer soles); removable in-soles,
heel cushions and similar articles;
gaiters, leggings and similar articles,
and parts thereof
ex Chapter 65 Headgear
and
parts
thereof;
except
for: Manufacture from materials of any
heading, except that of the product

---

L 141/106
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
6505 Hats
and
other
headgear,
knitted
or
Manufacture from yarn or textile
crocheted, or made up from lace, felt fibres ( 9 )
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
ex Chapter 66 Umbrellas,
sun
umbrellas,
walking-
Manufacture from materials of any
sticks, seat-sticks, whips, riding-crops, heading, except that of the product
and parts thereof; except for:
6601 Umbrellas
and
sun
umbrellas
(including
Manufacture in which the value of all
walking-stick umbrellas, garden
the materials used does not exceed
umbrellas and similar umbrellas)
50 % of the ex-works price of the
product
Chapter 67
Prepared feathers and down and articles Manufacture from materials of any
made of feathers or of down; artificial heading, except that of the product
flowers; articles of human hair
ex Chapter 68 Articles
of
stone,
plaster,
cement,
Manufacture from materials of any
asbestos, mica or similar materials; heading, except that of the product
except for:
ex 6803
Articles of slate or of agglomerated slate Manufacture
from
worked
slate
ex 6812
Articles of asbestos; articles of mixtures Manufacture from materials of any
with a basis of asbestos or of mixtures heading
with a basis of asbestos and magnesium
carbonate
ex 6814 Articles
of
mica,
including
agglomerated
Manufacture from worked mica
or reconstituted mica, on a support of (including agglomerated or recon
paper, paperboard or other materials
stituted mica)
Chapter 69 Ceramic
products Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 70 Glass
and
glassware;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
ex 7003, ex 7004 and Glass with a non-reflecting layer Manufacture
from
materials
of
heading
ex 7005
7001
7006 Glass
of
heading
7003,
7004
or
7005,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but
not framed or fitted with other
materials:
– glass-plate substrates, coated with a Manufacture from non-coated glass-
dielectric thin film, and of a semicon plate substrate of heading 7006
ductor grade in accordance with
SEMII-standards ( 11 ),
– other Manufacture
from
materials
of
heading
7001

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/107
(1) (2) (3)
or
(4)
7007 Safety
glass,
consisting
of
toughened
Manufacture from materials of heading
(tempered) or laminated glass
7001
7008 Multiple-walled
insulating
units
of
glass Manufacture
from
materials
of
heading
7001
7009 Glass
mirrors,
whether
or
not
framed,
Manufacture from materials of heading
including rear-view mirrors
7001
7010 Carboys,
bottles,
flasks,
jars,
pots,
Manufacture from materials of any
phials, ampoules and other containers, heading, except that of the product
of glass, of a kind used for the
conveyance or packing of goods; or
preserving jars of glass; stoppers, lids Cutting of glassware, provided that the
and other closures, of glass
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
7013 Glassware
of
a
kind
used
for
table,
Manufacture from materials of any
kitchen, toilet, office, indoor decoration heading, except that of the product
or similar purposes (other than that of
heading 7010 or 7018)
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
or
Hand-decoration (except silk-screen
printing) of hand-blown glassware,
provided that the total value of the
hand-blown glassware used does not
exceed 50 % of the ex-works price of
the product
ex 7019 Articles
(other
than
yarn)
of
glass
fibres Manufacture
from:
– uncoloured slivers, rovings, yarn or
chopped strands, or
– glass wool
ex Chapter 71 Natural
or
cultured
pearls,
precious
or
Manufacture from materials of any
semi-precious stones, precious metals, heading, except that of the product
metals clad with precious metal, and
articles thereof; imitation jewellery;
coin; except for:
ex 7101 Natural
or
cultured
pearls,
graded
and
Manufacture in which the value of all
temporarily strung for convenience of the materials used does not exceed
transport
50 % of the ex-works price of the
product
ex 7102, ex 7103 and Worked precious or semi-precious Manufacture from unworked precious
ex 7104
stones (natural, synthetic or recon or semi-precious stones
structed)

---

L 141/108
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
7106, 7108 and Precious metals:
7110
– unwrought, Manufacture
from
materials
of
any
heading, except those of headings
7106, 7108 and 7110
or
Electrolytic, thermal or chemical
separation of precious metals of
heading 7106, 7108 or 7110
or
Alloying of precious metals of heading
7106, 7108 or 7110 with each other
or with base metals
– semi-manufactured or in powder Manufacture from unwrought precious
form
metals
ex 7107, ex 7109 and Metals clad with precious metals, semi- Manufacture from metals clad with
ex 7111
manufactured
precious metals, unwrought
7116 Articles
of
natural
or
cultured
pearls,
Manufacture in which the value of all
precious or semi-precious stones the materials used does not exceed
(natural, synthetic or reconstructed)
50 % of the ex-works price of the
product
7117 Imitation
jewellery Manufacture
from
materials
of
any
heading, except that of the product
or
Manufacture from base metal parts, not
plated or covered with precious metals,
provided that the value of all the
materials used does not exceed 50 %
of the ex-works price of the product
ex Chapter 72 Iron
and
steel;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
7207 Semi-finished
products
of
iron
or
non-
Manufacture from materials of heading
alloy steel
7201, 7202, 7203, 7204 or 7205
7208 to 7216 Flat-rolled
products,
bars
and
rods,
Manufacture from ingots or other
angles, shapes and sections of iron or primary forms of heading 7206
non-alloy steel
7217 Wire
of
iron
or
non-alloy
steel Manufacture
from
semi-finished
materials of heading 7207
ex 7218, 7219 to Semi-finished products, flat-rolled Manufacture from ingots or other
7222
products, bars and rods, angles, shapes primary forms of heading 7218
and sections of stainless steel
7223 Wire
of
stainless
steel Manufacture
from
semi-finished
materials of heading 7218

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/109
(1) (2) (3)
or
(4)
ex 7224, 7225 to Semi-finished products, flat-rolled Manufacture from ingots or other
7228
products, hot-rolled bars and rods, in primary forms of heading 7206, 7218
irregularly wound coils; angles, shapes or 7224
and sections, of other alloy steel;
hollow drill bars and rods, of alloy or
non-alloy steel
7229 Wire
of
other
alloy
steel Manufacture
from
semi-finished
materials of heading 7224
ex Chapter 73 Articles
of
iron
or
steel;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
ex 7301 Sheet
piling Manufacture
from
materials
of
heading
7206
7302 Railway
or
tramway
track
construction
Manufacture from materials of heading
material of iron or steel, the following: 7206
rails, check-rails 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
7304, 7305 and Tubes, pipes and hollow profiles, of Manufacture from materials of heading
7306
iron (other than cast iron) or steel
7206, 7207, 7218 or 7224
ex 7307
Tube or pipe fittings of stainless steel Turning, drilling, reaming, threading,
(ISO No X5CrNiMo 1712), consisting deburring and sandblasting of forged
of several parts
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of the ex-works price of the
product
7308 Structures
(excluding
prefabricated
Manufacture from materials of any
buildings of heading 9406) and parts heading, except that of the product.
of structures (for example, bridges and However, welded angles, shapes and
bridge-sections, lock-gates, towers, sections of heading 7301 may not be
lattice masts, roofs, roofing frameworks, used
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
ex 7315 Skid
chain Manufacture
in
which
the
value
of
all
the materials of heading 7315 used
does not exceed 50 % of the ex-works
price of the product
ex Chapter 74 Copper
and
articles
thereof;
except
for: Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

---

L 141/110
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
7401 Copper
mattes;
cement
copper
Manufacture from materials of any
(precipitated copper)
heading, except that of the product
7402 Unrefined
copper;
copper
anodes
for
Manufacture from materials of any
electrolytic refining
heading, except that of the product
7403
Refined copper and copper alloys,
unwrought:
– refined copper, Manufacture
from
materials
of
any
heading, except that of the product
– copper alloys and refined copper Manufacture from refined copper,
containing other elements
unwrought, or waste and scrap of
copper
7404 Copper
waste
and
scrap Manufacture
from
materials
of
any
heading, except that of the product
7405 Master
alloys
of
copper Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 75 Nickel
and
articles
thereof;
except
for: Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
7501 to 7503 Nickel
mattes,
nickel
oxide
sinters
and
Manufacture from materials of any
other intermediate products of nickel heading, except that of the product
metallurgy; unwrought nickel; nickel
waste and scrap
ex Chapter 76 Aluminium
and
articles
thereof;
except
Manufacture:
for:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
7601 Unwrought
aluminium Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrap of aluminium

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/111
(1) (2) (3)
or
(4)
7602 Aluminium
waste
or
scrap Manufacture
from
materials
of
any
heading, except that of the product
ex 7616 Aluminium
articles
other
than
gauze,
Manufacture:
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including – from materials of any heading, except
endless bands) of aluminium wire, and
that of the product. However, gauze,
expanded metal of aluminium
cloth, grill, netting, fencing, rein
forcing fabric and similar materials
(including endless bands) of
aluminium wire, or expanded metal
of aluminium may be used, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
Chapter 77 Reserved
for
possible
future
use
in
the
HS
ex Chapter 78 Lead
and
articles
thereof;
except
for: Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
7801 Unwrought
lead:
– refined lead, Manufacture
from
“bullion”
or
“work”
lead
– other Manufacture
from
materials
of
any
heading, except that of the product.
However, waste and scrap of heading
7802 may not be used
7802 Lead
waste
and
scrap Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 79 Zinc
and
articles
thereof;
except
for: Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
7901 Unwrought
zinc Manufacture
from
materials
of
any
heading, except that of the product.
However, waste and scrap of heading
7902 may not be used
7902 Zinc
waste
and
scrap Manufacture
from
materials
of
any
heading, except that of the product

---

L 141/112
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex Chapter 80 Tin
and
articles
thereof;
except
for: Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
8001 Unwrought
tin Manufacture
from
materials
of
any
heading, except that of the product.
However, waste and scrap of heading
8002 may not be used
8002 and 8007 Tin
waste
and
scrap;
other
articles
of
tin Manufacture from materials of any
heading, except that of the product
Chapter 81 Other
base
metals;
cermets;
articles
thereof:
– other base metals, wrought; articles Manufacture in which the value of all
thereof,
the materials of the same heading as the
product used does not exceed 50 % of
the ex-works price of the product
– other Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 82 Tools,
implements,
cutlery,
spoons
and
Manufacture from materials of any
forks, of base metal; parts thereof of heading, except that of the product
base metal; except for:
8206 Tools
of
two
or
more
of
the
headings
Manufacture from materials of any
8202 to 8205, put up in sets for retail heading, except those of headings
sale
8202 to 8205. However, tools of
headings 8202 to 8205 may be incor
porated into the set, provided that their
total value does not exceed 15 % of the
ex-works price of the set
8207 Interchangeable
tools
for
hand
tools,
Manufacture:
whether or not power-operated, or for
machine-tools (for example, for – from materials of any heading, except
pressing, stamping, punching, tapping,
that of the product, and
threading, drilling, boring, broaching, – in which the value of all the materials
milling, turning, or screwdriving), used does not exceed 40 % of the ex-
including dies for drawing or works price of the product
extruding metal, and rock drilling or
earth boring tools
8208 Knives
and
cutting
blades,
for
machines
Manufacture:
or for mechanical appliances
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/113
(1) (2) (3)
or
(4)
ex 8211
Knives with cutting blades, serrated or Manufacture from materials of any
not (including pruning knives), other heading, except that of the product.
than knives of heading 8208
However, knife blades and handles of
base metal may be used
8214 Other
articles
of
cutlery
(for
example,
Manufacture from materials of any
hair clippers, butchers’ or kitchen heading, except that of the product.
cleavers, choppers and mincing knives, However, handles of base metal may
paper knives); manicure or pedicure sets be used
and instruments (including nail files)
8215 Spoons,
forks,
ladles,
skimmers,
cake-
Manufacture from materials of any
servers, fish-knives, butter-knives, sugar heading, except that of the product.
tongs and similar kitchen or tableware However, handles of base metal may
be used
ex Chapter 83 Miscellaneous
articles
of
base
metal;
Manufacture from materials of any
except for:
heading, except that of the product
ex 8302 Other
mountings,
fittings
and
similar
Manufacture from materials of any
articles suitable for buildings, and heading, except that of the product.
automatic door closers
However, other materials of heading
8302 may be used, provided that their
total value does not exceed 20 % of the
ex-works price of the product
ex 8306 Statuettes
and
other
ornaments,
of
base
Manufacture from materials of any
metal
heading, except that of the product.
However, other materials of heading
8306 may be used, provided that their
total value does not exceed 30 % of the
ex-works price of the product
ex Chapter 84 Nuclear
reactors,
boilers,
machinery
and
Manufacture:
Manufacture in which the value of all the
mechanical appliances; parts thereof;
materials used does not exceed 30 % of
except for:
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
ex 8401 Nuclear
fuel
elements Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except that of the product
materials used does not exceed 30 % of
the ex-works price of the product
8402 Steam
or
other
vapour
generating
Manufacture:
Manufacture in which the value of all the
boilers (other than central heating hot
materials used does not exceed 25 % of
water boilers capable also of producing – from materials of any heading, except the ex-works price of the product
low pressure steam); super-heated water
that of the product, and
boilers
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8403 and ex 8404 Central
heating
boilers
other
than
those Manufacture from materials of any Manufacture in which the value of all the
of heading 8402 and auxiliary plant for heading, except those of headings materials used does not exceed 40 % of
central heating boilers
8403 and 8404
the ex-works price of the product

---

L 141/114
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8406 Steam
turbines
and
other
vapour
Manufacture in which the value of all
turbines
the materials used does not exceed
40 % of the ex-works price of the
product
8407 Spark-ignition
reciprocating
or
rotary
Manufacture in which the value of all
internal combustion piston engines
the materials used does not exceed
40 % of the ex-works price of the
product
8408 Compression-ignition
internal
Manufacture in which the value of all
combustion piston engines (diesel or the materials used does not exceed
semi-diesel engines)
40 % of the ex-works price of the
product
8409 Parts
suitable
for
use
solely
or
Manufacture in which the value of all
principally with the engines of heading the materials used does not exceed
8407 or 8408
40 % of the ex-works price of the
product
8411 Turbo-jets,
turbo-propellers
and
other
Manufacture:
Manufacture in which the value of all the
gas turbines
materials used does not exceed 25 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8412 Other
engines
and
motors Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
ex 8413 Rotary
positive
displacement
pumps Manufacture:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
ex 8414 Industrial
fans,
blowers
and
the
like Manufacture:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8415 Air
conditioning
machines,
comprising
Manufacture in which the value of all
a motor-driven fan and elements for the materials used does not exceed
changing the temperature and
40 % of the ex-works price of the
humidity, including those machines in product
which the humidity cannot be
separately regulated

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/115
(1) (2) (3)
or
(4)
8418 Refrigerators,
freezers
and
other
refrig Manufacture:
Manufacture in which the value of all the
erating or freezing equipment, electric
materials used does not exceed 25 % of
or other; heat pumps other than air – from materials of any heading, except the ex-works price of the product
conditioning machines of heading 8415
that of the product,
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used
ex 8419 Machines
for
wood,
paper
pulp,
paper
Manufacture in which:
Manufacture in which the value of all the
and paperboard industries
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
product
8420 Calendering
or
other
rolling
machines,
Manufacture in which:
Manufacture in which the value of all the
other than for metals or glass, and
materials used does not exceed 30 % of
cylinders therefor
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
product
8423 Weighing
machinery
(excluding
Manufacture:
Manufacture in which the value of all the
balances of a sensitivity of 5 cg or
materials used does not exceed 25 % of
better), including weight operated – from materials of any heading, except the ex-works price of the product
counting or checking machines; that of the product, and
weighing machine weights of all kinds – in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8425 to 8428 Lifting,
handling,
loading
or
unloading
Manufacture in which:
Manufacture in which the value of all the
machinery
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the product

---

L 141/116
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8429 Self-propelled
bulldozers,
angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,
tamping machines and road rollers:
– road rollers, Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
– other Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the product
8430 Other
moving,
grading,
levelling,
Manufacture in which:
Manufacture in which the value of all the
scraping, excavating, tamping,
materials used does not exceed 30 % of
compacting, extracting or boring – the value of all the materials used the ex-works price of the product
machinery, for earth, minerals or ores;
does not exceed 40 % of the ex-
pile-drivers and pile-extractors; snow-
works price of the product, and
ploughs and snow-blowers
– within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the product
ex 8431 Parts
suitable
for
use
solely
or
Manufacture in which the value of all
principally with road rollers
the materials used does not exceed
40 % of the ex-works price of the
product
8439 Machinery
for
making
pulp
of
fibrous
Manufacture in which:
Manufacture in which the value of all the
cellulosic material or for making or
materials used does not exceed 30 % of
finishing paper or paperboard
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
product
8441 Other
machinery
for
making
up
paper
Manufacture in which:
Manufacture in which the value of all the
pulp, paper or paperboard, including
materials used does not exceed 30 % of
cutting machines of all kinds
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
product
ex 8443 Printers,
for
office
machines
(for
Manufacture in which the value of all
example automatic data processing the materials used does not exceed
machines, word-processing machines, 40 % of the ex-works price of the
etc.)
product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/117
(1) (2) (3)
or
(4)
8444 to 8447 Machines
of
these
headings
for
use
in
Manufacture in which the value of all
the textile industry
the materials used does not exceed
40 % of the ex-works price of the
product
ex 8448 Auxiliary
machinery
for
use
with
Manufacture in which the value of all
machines of headings 8444 and 8445 the materials used does not exceed
40 % of the ex-works price of the
product
8452 Sewing
machines,
other
than
book-
sewing machines of heading 8440;
furniture, bases and covers specially
designed for sewing machines; sewing
machine needles:
– sewing machines (lock stitch only) Manufacture in which:
with heads of a weight not
exceeding 16 kg without motor or – the value of all the materials used
17 kg with motor,
does not exceed 40 % of the ex-
works price of the product,
– the value of all the non-originating
materials used in assembling the
head (without motor) does not
exceed the value of all the originating
materials used, and
– the thread-tension, crochet and
zigzag mechanisms used are orig
inating
– other Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
8456 to 8466 Machine-tools
and
machines
and
their
Manufacture in which the value of all
parts and accessories of headings the materials used does not exceed
8456 to 8466
40 % of the ex-works price of the
product
8469 to 8472 Office
machines
(for
example,
type Manufacture in which the value of all
writers, calculating machines,
the materials used does not exceed
automatic data processing machines, 40 % of the ex-works price of the
duplicating machines, stapling
product
machines)
8480 Moulding
boxes
for
metal
foundry;
Manufacture in which the value of all
mould bases; moulding patterns; the materials used does not exceed
moulds for metal (other than ingot 50 % of the ex-works price of the
moulds), metal carbides, glass, mineral product
materials, rubber or plastics
8482 Ball
or
roller
bearings Manufacture:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product

---

L 141/118
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8484 Gaskets
and
similar
joints
of
metal
Manufacture in which the value of all
sheeting combined with other material the materials used does not exceed
or of two or more layers of metal; sets 40 % of the ex-works price of the
or assortments of gaskets and similar product
joints, dissimilar in composition, put
up in pouches, envelopes or similar
packings; mechanical seals
ex 8486 –
Machine
tools
for
working
any
Manufacture in which the value of all
material by removal of material, by the materials used does not exceed
laser or other light or photon beam, 40 % of the ex-works price of the
ultrasonic, electrodischarge, electro product
chemical, electron beam, ionic-beam
or plasma arc processes and parts
and accessories thereof
– Machine tools (including presses) for
working metal by bending, folding,
straightening, flattening, and parts
and accessories thereof
– Machine tools for working stone,
ceramics, concrete, asbestos-cement
or like mineral materials or for cold
working glass and parts and
accessories thereof
– Marking-out instruments which are
pattern generating apparatus of a
kind used for producing masks or
reticles from photoresist coated
substrates; parts and accessories
thereof
– Moulds, injection or compression Manufacture in which the value of all
types
the materials used does not exceed
50 % of the ex-works price of the
product
– Lifting, handing, loading or Manufacture in which:
Manufacture in which the value of all the
unloading machinery
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the product
8487 Machinery
parts,
not
containing
elec Manufacture in which the value of all
trical connectors, insulators, coils, the materials used does not exceed
contacts or other electrical features, 40 % of the ex-works price of the
not specified or included elsewhere in product
this Chapter
ex Chapter 85 Electrical
machinery
and
equipment
and
Manufacture:
Manufacture in which the value of all the
parts thereof; sound recorders and
materials used does not exceed 30 % of
reproducers, television image and – from materials of any heading, except the ex-works price of the product
sound recorders and reproducers, and
that of the product, and
parts and accessories of such articles; – in which the value of all the materials
except for:
used does not exceed 40 % of the ex-
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/119
(1) (2) (3)
or
(4)
8501 Electric
motors
and
generators
Manufacture in which:
Manufacture in which the value of all the
(excluding generating sets)
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of heading 8503
used does not exceed 10 % of the
ex-works price of the product
8502 Electric
generating
sets
and
rotary
Manufacture in which:
Manufacture in which the value of all the
converters
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of headings 8501
and 8503 used does not exceed
10 % of the ex-works price of the
product
ex 8504 Power
supply
units
for
automatic
data-
Manufacture in which the value of all
processing machines
the materials used does not exceed
40 % of the ex-works price of the
product
ex 8517 Other
apparatus
for
the
transmission
or
Manufacture in which:
Manufacture in which the value of all the
reception of voice, images or other data,
materials used does not exceed 25 % of
including apparatus for communication – the value of all the materials used the ex-works price of the product
in a wireless network (such as a local or
does not exceed 40 % of the ex-
wide area network), other than trans
works price of the product, and
mission or reception apparatus of – the value of all the non-originating
headings 8443, 8525, 8527 or 8528
materials used does not exceed the
value of all the originating materials
used
ex 8518 Microphones
and
stands
therefore;
Manufacture in which:
Manufacture in which the value of all the
loudspeakers, whether or not mounted
materials used does not exceed 25 % of
in their enclosures; audio-frequency – the value of all the materials used the ex-works price of the product
electric amplifiers; electric sound does not exceed 40 % of the ex-
amplifier sets
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8519 Sound
recording
and
sound
repro Manufacture in which:
Manufacture in which the value of all the
ducing apparatus
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

---

L 141/120
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8521 Video
recording
or
reproducing
Manufacture in which:
Manufacture in which the value of all the
apparatus, whether or not incorporating
materials used does not exceed 30 % of
a video tuner
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8522 Parts
and
accessories
suitable
for
use
Manufacture in which the value of all
solely or principally with the the materials used does not exceed
apparatus of headings 8519 to 8521
40 % of the ex-works price of the
product
8523 –
Unrecorded
discs,
tapes,
solid-state
Manufacture in which the value of all
non-volatile storage devices and the materials used does not exceed
other media for the recording of 40 % of the ex-works price of the
sound or of other phenomena, but product
excluding products of Chapter 37
– Recorded discs, tapes solid-state non- Manufacture in which:
Manufacture in which the value of all the
volatile storage devices and other
materials used does not exceed 30 % of
media for the recording of sound or – the value of all the materials used the ex-works price of the product
of other phenomena, but excluding
does not exceed 40 % of the ex-
products of Chapter 37
works price of the product, and
– within the above limit, the value of
all the materials of heading 8523
used does not exceed 10 % of the
ex-works price of the product
– Matrices and masters for the Manufacture in which:
Manufacture in which the value of all the
production of discs, but excluding
materials used does not exceed 30 % of
products of Chapter 37
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of heading 8523
used does not exceed 10 % of the
ex-works price of the product
– Proximity cards and “smart cards” Manufacture:
Manufacture in which the value of all the
with two or more electronic inte
materials used does not exceed 30 % of
grated circuits
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
– “Smart cards” with one electronic Manufacture in which:
Manufacture in which the value of all the
integrated circuit
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and,
– within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of the
product,
or

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/121
(1) (2) (3)
or
(4)
The operation of diffusion, in which
integrated circuits are formed on a
semi-conductor substrate by the
selective introduction of an appropriate
dopant, whether or not assembled
and/or tested in a country other than
those specified in Articles 3 and 4
8525 Transmission
apparatus
for
radio-broad Manufacture in which:
Manufacture in which the value of all the
casting or television, whether or not
materials used does not exceed 25 % of
incorporating reception apparatus or – the value of all the materials used the ex-works price of the product
sound recording or reproducing does not exceed 40 % of the ex-
apparatus; television cameras, digital
works price of the product, and
cameras and video camera recorders
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8526 Radar
apparatus,
radio
navigational
aid
Manufacture in which:
Manufacture in which the value of all the
apparatus and radio remote control
materials used does not exceed 25 % of
apparatus
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8527 Reception
apparatus
for
radio-broad Manufacture in which:
Manufacture in which the value of all the
casting, whether or not combined, in
materials used does not exceed 25 % of
the same housing, with sound – the value of all the materials used the ex-works price of the product
recording or reproducing apparatus or
does not exceed 40 % of the ex-
a clock
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8528 –
monitors
and
projectors,
not
incor Manufacture in which the value of all
porating television reception
the materials used does not exceed
apparatus, of a kind solely or 40 % of the ex-works price of the
principally used in an automatic product
data-processing system of heading
8471
– other monitors and projectors, not Manufacture in which:
Manufacture in which the value of all the
incorporating television reception
materials used does not exceed 25 % of
apparatus; Reception apparatus for – the value of all the materials used the ex-works price of the product
television —, whether or not incor
does not exceed 40 % of the ex-
porating radio broadcast receivers or
works price of the product, and
sound or video recording or repro – the value of all the non-originating
ducing apparatus
materials used does not exceed the
value of all the originating materials
used

---

L 141/122
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8529 Parts
suitable
for
use
solely
or
principally with the apparatus of
headings 8525 to 8528:
– suitable for use solely or principally Manufacture in which the value of all
with video recording or reproducing the materials used does not exceed
apparatus,
40 % of the ex-works price of the
product
– suitable for use solely or principally Manufacture:
Manufacture in which the value of all the
with monitors and projectors, not – from materials of any heading, except materials used does not exceed 30 % of
incorporating television reception that of the product, and
the ex-works price of the product
apparatus, of a kind solely or
principally used in an automatic – in which the value of all the materials
data-processing system of heading
used does not exceed 40 % of the ex-
8471,
works price of the product
– other Manufacture
in
which:
Manufacture in which the value of all the
– the value of all the materials used materials used does not exceed 25 % of
does not exceed 40 % of the ex- the ex-works price of the product
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8535 Electrical
apparatus
for
switching
or
Manufacture in which:
Manufacture in which the value of all the
protecting electrical circuits, or for – the value of all the materials used materials used does not exceed 30 % of
making connections to or in electrical
does not exceed 40 % of the ex- the ex-works price of the product
circuits for a voltage exceeding 1 000 V
works price of the product, and
– within the above limit, the value of
all the materials of heading 8538
used does not exceed 10 % of the
ex-works price of the product
8536 –
Electrical
apparatus
for
switching
or
Manufacture in which:
Manufacture in which the value of all the
protecting electrical circuits, or for – the value of all the materials used materials used does not exceed 30 % of
making connections to or in elec
does not exceed 40 % of the ex- the ex-works price of the product
trical circuits for a voltage not works price of the product, and
exceeding 1 000 V
– within the above limit, the value of
all the materials of heading 8538
used does not exceed 10 % of the
ex-works price of the product
– connectors for optical fibres, optical
fibre bundles or cables:
– – of plastics, Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
– – of ceramics, Manufacture
from
materials
of
any
heading, except that of the product
– – of copper Manufacture:
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/123
(1) (2) (3)
or
(4)
8537 Boards,
panels,
consoles,
desks,
cabinets
Manufacture in which:
Manufacture in which the value of all the
and other bases, equipped with two or
materials used does not exceed 30 % of
more apparatus of heading 8535 or – the value of all the materials used the ex-works price of the product
8536, for electric control or the does not exceed 40 % of the ex-
distribution of electricity, including works price of the product, and
those incorporating instruments or – within the above limit, the value of
apparatus of Chapter 90, and all the materials of heading 8538
numerical control apparatus, other used does not exceed 10 % of the
than switching apparatus of heading
ex-works price of the product
8517
ex 8541 Diodes,
transistors
and
similar
semi-
Manufacture:
Manufacture in which the value of all the
conductor devices, except wafers not
materials used does not exceed 25 % of
yet cut into chips
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
ex 8542 Electronic
integrated
circuits
– Monolithic integrated circuits Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of the
product
or
The operation of diffusion, in which
integrated circuits are formed on a
semi-conductor substrate by the
selective introduction of an appropriate
dopant, whether or not assembled
and/or tested in a country other than
those specified in Articles 3 and 4
– Multichips which are parts of Manufacture in which the value of all
machinery or apparatus, not the materials used does not exceed
specified or included elsewhere in 40 % of the ex-works price of the
this Chapter
product
– Others Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of the
product

---

L 141/124
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
8544 Insulated
(including
enamelled
or
Manufacture in which the value of all
anodised) wire, cable (including coaxial the materials used does not exceed
cable) and other insulated electric 40 % of the ex-works price of the
conductors, whether or not fitted with product
connectors; optical fibre cables, made
up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectors
8545 Carbon
electrodes,
carbon
brushes,
Manufacture in which the value of all
lamp carbons, battery carbons and the materials used does not exceed
other articles of graphite or other 40 % of the ex-works price of the
carbon, with or without metal, of a product
kind used for electrical purposes
8546 Electrical
insulators
of
any
material Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
8547 Insulating
fittings
for
electrical
Manufacture in which the value of all
machines, appliances or equipment, the materials used does not exceed
being fittings wholly of insulating 40 % of the ex-works price of the
materials apart from any minor product
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 therefor, of base metal lined
with insulating material
8548 –
Waste
and
scrap
of
primary
cells,
Manufacture in which the value of all
primary batteries and electric the materials used does not exceed
accumulators; spent primary cells, 40 % of the ex-works price of the
spent primary batteries and spent product
electric accumulators; electrical parts
of machinery or apparatus, not
specified or included elsewhere in
this Chapter
– Electronic microassemblies Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed
10 % of the ex-works price of the
product
ex Chapter 86 Railway
or
tramway
locomotives,
Manufacture in which the value of all
rolling-stock and parts thereof; railway the materials used does not exceed
or tramway track fixtures and fittings 40 % of the ex-works price of the
and parts thereof; mechanical (including product
electro-mechanical) traffic signalling
equipment of all kinds; except for:
8608 Railway
or
tramway
track
fixtures
and
Manufacture:
Manufacture in which the value of all the
fittings; mechanical (including electro
materials used does not exceed 30 % of
mechanical) signalling, safety or traffic – from materials of any heading, except the ex-works price of the product
control equipment for railways, that of the product, and
tramways, roads, inland waterways, – in which the value of all the materials
parking facilities, port installations or
used does not exceed 40 % of the ex-
airfields; parts of the foregoing
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/125
(1) (2) (3)
or
(4)
ex Chapter 87 Vehicles
other
than
railway
or
tramway
Manufacture in which the value of all
rolling-stock, and parts and accessories the materials used does not exceed
thereof; except for:
40 % of the ex-works price of the
product
8709 Works
trucks,
self-propelled,
not
fitted
Manufacture:
Manufacture in which the value of all the
with lifting or handling equipment, of
materials used does not exceed 30 % of
the type used in factories, warehouses, – from materials of any heading, except the ex-works price of the product
dock areas or airports for short distance
that of the product, and
transport of goods; tractors of the type – in which the value of all the materials
used on railway station platforms; parts
used does not exceed 40 % of the ex-
of the foregoing vehicles
works price of the product
8710 Tanks
and
other
armoured
fighting
Manufacture:
Manufacture in which the value of all the
vehicles, motorised, whether or not
materials used does not exceed 30 % of
fitted with weapons, and parts of such – from materials of any heading, except the ex-works price of the product
vehicles
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8711 Motorcycles
(including
mopeds)
and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars:
– with
reciprocating
internal
combustion piston engine of a
cylinder capacity:
– – Not exceeding 50 cm 3 , Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 20 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
– – Exceeding 50 cm 3
Manufacture in which:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
– other Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used

---

L 141/126
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 8712 Bicycles
without
ball
bearings Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except those of heading 8714 materials used does not exceed 30 % of
the ex-works price of the product
8715 Baby
carriages
and
parts
thereof Manufacture:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8716 Trailers
and
semi-trailers;
other
vehicles,
Manufacture:
Manufacture in which the value of all the
not mechanically propelled; parts
materials used does not exceed 30 % of
thereof
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
ex Chapter 88 Aircraft,
spacecraft,
and
parts
thereof;
Manufacture from materials of any Manufacture in which the value of all the
except for:
heading, except that of the product
materials used does not exceed 40 % of
the ex-works price of the product
ex 8804 Rotochutes Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, including other materials of materials used does not exceed 40 % of
heading 8804
the ex-works price of the product
8805 Aircraft
launching
gear;
deck-arrestor
or
Manufacture from materials of any Manufacture in which the value of all the
similar gear; ground flying trainers; heading, except that of the product
materials used does not exceed 30 % of
parts of the foregoing articles
the ex-works price of the product
Chapter 89 Ships,
boats
and
floating
structures Manufacture
from
materials
of
any
Manufacture in which the value of all the
heading, except that of the product. materials used does not exceed 40 % of
However, hulls of heading 8906 may the ex-works price of the product
not be used
ex Chapter 90 Optical,
photographic,
cinematographic,
Manufacture:
Manufacture in which the value of all the
measuring, checking, precision, medical
materials used does not exceed 30 % of
or surgical instruments and apparatus; – from materials of any heading, except the ex-works price of the product
parts and accessories thereof; except for:
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
9001 Optical
fibres
and
optical
fibre
bundles;
Manufacture in which the value of all
optical fibre cables other than those of the materials used does not exceed
heading 8544; sheets and plates of 40 % of the ex-works price of the
polarising material; lenses (including product
contact lenses), prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements
of glass not optically worked

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/127
(1) (2) (3)
or
(4)
9002 Lenses,
prisms,
mirrors
and
other
Manufacture in which the value of all
optical elements, of any material, the materials used does not exceed
mounted, being parts of or fittings for 40 % of the ex-works price of the
instruments or apparatus, other than product
such elements of glass not optically
worked
9004 Spectacles,
goggles
and
the
like,
Manufacture in which the value of all
corrective, protective or other
the materials used does not exceed
40 % of the ex-works price of the
product
ex 9005 Binoculars,
monoculars,
other
optical
Manufacture:
Manufacture in which the value of all the
telescopes, and mountings therefor,
materials used does not exceed 30 % of
except for astronomical refracting tele – from materials of any heading, except the ex-works price of the product
scopes and mountings therefor
that of the product,
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product; and
– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used
ex 9006 Photographic
(other
than
cinemato Manufacture:
Manufacture in which the value of all the
graphic) cameras; photographic
materials used does not exceed 30 % of
flashlight apparatus and flashbulbs – from materials of any heading, except the ex-works price of the product
other than electrically ignited flashbulbs
that of the product,
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used
9007 Cinematographic
cameras
and
Manufacture:
Manufacture in which the value of all the
projectors, whether or not incor
materials used does not exceed 30 % of
porating sound recording or repro – from materials of any heading, except the ex-works price of the product
ducing apparatus
that of the product,
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used
9011 Compound
optical
microscopes,
Manufacture:
Manufacture in which the value of all the
including those for photomicrography,
materials used does not exceed 30 % of
cinephotomicrography or micropro – from materials of any heading, except the ex-works price of the product
jection
that of the product,
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product, and
– in which the value of all the non-
originating materials used does not
exceed the value of all the originating
materials used

---

L 141/128
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
ex 9014 Other
navigational
instruments
and
Manufacture in which the value of all
appliances
the materials used does not exceed
40 % of the ex-works price of the
product
9015 Surveying
(including
photogrammetrical
Manufacture in which the value of all
surveying), hydrographic, ocean the materials used does not exceed
ographic, hydrological, meteorological 40 % of the ex-works price of the
or geophysical instruments and product
appliances, excluding compasses; range
finders
9016
Balances of a sensitivity of 5 cg or Manufacture in which the value of all
better, with or without weights
the materials used does not exceed
40 % of the ex-works price of the
product
9017 Drawing,
marking-out
or
mathematical
Manufacture in which the value of all
calculating instruments (for example, the materials used does not exceed
drafting machines, pantographs,
40 % of the ex-works price of the
protractors, drawing sets, slide rules, product
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
9018 Instruments
and
appliances
used
in
medical, surgical, dental or veterinary
sciences, including scintigraphic
apparatus, other electro-medical
apparatus and sight-testing instruments:
– dentists’ chairs incorporating dental Manufacture from materials of any Manufacture in which the value of all the
appliances or dentists’ spittoons,
heading, including other materials of materials used does not exceed 40 % of
heading 9018
the ex-works price of the product
– other Manufacture:
Manufacture in which the value of all the
materials used does not exceed 25 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
9019 Mechano-therapy
appliances;
massage
Manufacture:
Manufacture in which the value of all the
apparatus; psychological aptitude-
materials used does not exceed 25 % of
testing apparatus; ozone therapy, – from materials of any heading, except the ex-works price of the product
oxygen therapy, aerosol therapy, that of the product, and
artificial respiration or other therapeutic – in which the value of all the materials
respiration apparatus
used does not exceed 40 % of the ex-
works price of the product
9020 Other
breathing
appliances
and
gas
Manufacture:
Manufacture in which the value of all the
masks, excluding protective masks
materials used does not exceed 25 % of
having neither mechanical parts nor – from materials of any heading, except the ex-works price of the product
replaceable filters
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/129
(1) (2) (3)
or
(4)
9024 Machines
and
appliances
for
testing
the
Manufacture in which the value of all
hardness, strength, compressibility, elas the materials used does not exceed
ticity or other mechanical properties of 40 % of the ex-works price of the
materials (for example, metals, wood, product
textiles, paper, plastics)
9025 Hydrometers
and
similar
floating
Manufacture in which the value of all
instruments, thermometers, pyrometers, the materials used does not exceed
barometers, hygrometers and
40 % of the ex-works price of the
psychrometers, recording or not, and product
any combination of these instruments
9026 Instruments
and
apparatus
for
Manufacture in which the value of all
measuring or checking the flow, level, the materials used does not exceed
pressure or other variables of liquids or 40 % of the ex-works price of the
gases (for example, flow meters, level product
gauges, manometers, heat meters),
excluding instruments and apparatus
of heading 9014, 9015, 9028 or 9032
9027 Instruments
and
apparatus
for
physical
Manufacture in which the value of all
or chemical analysis (for example, the materials used does not exceed
polarimeters, refractometers, spec 40 % of the ex-works price of the
trometers, gas or smoke analysis product
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
9028 Gas,
liquid
or
electricity
supply
or
production meters, including calibrating
meters therefor:
– parts and accessories, Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
– other Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9029 Revolution
counters,
production
Manufacture in which the value of all
counters, taximeters, mileometers, the materials used does not exceed
pedometers and the like; speed 40 % of the ex-works price of the
indicators and tachometers, other than product
those of heading 9014 or 9015; stro
boscopes

---

L 141/130
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
9030 Oscilloscopes,
spectrum
analysers
and
Manufacture in which the value of all
other instruments and apparatus for the materials used does not exceed
measuring or checking electrical 40 % of the ex-works price of the
quantities, excluding meters of heading product
9028; instruments and apparatus for
measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other
ionising radiations
9031 Measuring
or
checking
instruments,
Manufacture in which the value of all
appliances and machines, not specified the materials used does not exceed
or included elsewhere in this Chapter; 40 % of the ex-works price of the
profile projectors
product
9032 Automatic
regulating
or
controlling
Manufacture in which the value of all
instruments and apparatus
the materials used does not exceed
40 % of the ex-works price of the
product
9033 Parts
and
accessories
(not
specified
or
Manufacture in which the value of all
included elsewhere in this Chapter) for the materials used does not exceed
machines, appliances, instruments or 40 % of the ex-works price of the
apparatus of Chapter 90
product
ex Chapter 91 Clocks
and
watches
and
parts
thereof;
Manufacture in which the value of all
except for:
the materials used does not exceed
40 % of the ex-works price of the
product
9105 Other
clocks Manufacture
in
which:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9109 Clock
movements,
complete
and
Manufacture in which:
Manufacture in which the value of all the
assembled
materials used does not exceed 30 % of
– the value of all the materials used the ex-works price of the product
does not exceed 40 % of the ex-
works price of the product, and
– the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9110 Complete
watch
or
clock
movements,
Manufacture in which:
Manufacture in which the value of all the
unassembled or partly assembled
materials used does not exceed 30 % of
(movement sets); incomplete watch or – the value of all the materials used the ex-works price of the product
clock movements, assembled; rough does not exceed 40 % of the ex-
watch or clock movements
works price of the product, and
– within the above limit, the value of
all the materials of heading 9114
used does not exceed 10 % of the
ex-works price of the product

---

EN
27.5.2011 Official
Journal
of
the
European
Union L
141/131
(1) (2) (3)
or
(4)
9111 Watch
cases
and
parts
thereof Manufacture:
Manufacture in which the value of all the
materials used does not exceed 30 % of
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
9112 Clock
cases
and
cases
of
a
similar
type
Manufacture:
Manufacture in which the value of all the
for other goods of this Chapter, and
materials used does not exceed 30 % of
parts thereof
– from materials of any heading, except the ex-works price of the product
that of the product, and
– in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
9113 Watch
straps,
watch
bands
and
watch
bracelets, and parts thereof:
– of base metal, whether or not gold- Manufacture in which the value of all
or silver-plated, or of metal clad with the materials used does not exceed
precious metal,
40 % of the ex-works price of the
product
– other Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 92 Musical
instruments;
parts
and
Manufacture in which the value of all
accessories of such articles
the materials used does not exceed
40 % of the ex-works price of the
product
Chapter 93 Arms
and
ammunition;
parts
and
Manufacture in which the value of all
accessories thereof
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 94 Furniture;
bedding,
mattresses,
mattress
Manufacture from materials of any Manufacture in which the value of all the
supports, cushions and similar stuffed heading, except that of the product
materials used does not exceed 40 % of
furnishings; lamps and lighting fittings,
the ex-works price of the product
not elsewhere specified or included;
illuminated signs, illuminated name-
plates and the like; prefabricated
buildings; except for:
ex 9401 and ex 9403 Base metal furniture, incorporating Manufacture from materials of any Manufacture in which the value of all the
unstuffed cotton cloth of a weight of heading, except that of the product
materials used does not exceed 40 % of
300 g/m 2 or less
the ex-works price of the product
or
Manufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403,
provided that:
– the value of the cloth does not
exceed 25 % of the ex-works price
of the product, and
– all the other materials used are orig
inating and are classified in a heading
other than heading 9401 or 9403

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L 141/132
EN
Official Journal of the European Union
27.5.2011
(1) (2) (3)
or
(4)
9405 Lamps
and
lighting
fittings
including
Manufacture in which the value of all
searchlights and spotlights and parts the materials used does not exceed
thereof, not elsewhere specified or 50 % of the ex-works price of the
included; illuminated signs, illuminated product
name-plates and the like, having a
permanently fixed light source, and
parts thereof not elsewhere specified
or included
9406 Prefabricated
buildings Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 95 Toys,
games
and
sports
requisites;
parts
Manufacture from materials of any
and accessories thereof; except for:
heading, except that of the product
ex 9503 Other
toys;
reduced-size
(scale)
models
Manufacture:
and similar recreational models,
working or not; puzzles of all kinds
– from materials of any heading, except
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 9506 Golf
clubs
and
parts
thereof Manufacture
from
materials
of
any
heading, except that of the product.
However, roughly-shaped blocks for
making golf-club heads may be used
ex Chapter 96 Miscellaneous
manufactured
articles;
Manufacture from materials of any
except for:
heading, except that of the product
ex 9601 and ex 9602 Articles
of
animal,
vegetable
or
mineral Manufacture from “worked” carving
carving materials
materials of the same heading as the
product
ex 9603 Brooms
and
brushes
(except
for
besoms
Manufacture in which the value of all
and the like and brushes made from the materials used does not exceed
marten or squirrel hair), hand-operated 50 % of the ex-works price of the
mechanical floor sweepers, not product
motorised, paint pads and rollers,
squeegees and mops
9605 Travel
sets
for
personal
toilet,
sewing
or
Each item in the set must satisfy the
shoe or clothes cleaning
rule which would apply to it if it were
not included in the set. However, non-
originating articles may be incor
porated, provided that their total value
does not exceed 15 % of the ex-works
price of the set
9606 Buttons,
press-fasteners,
snap-fasteners
Manufacture:
and press-studs, button moulds and
other parts of these articles; button – from materials of any heading, except
blanks
that of the product, and
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product

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EN
27.5.2011 Official
Journal
of
the
European
Union L
141/133
(1) (2) (3)
or
(4)
9608 Ball-point
pens;
felt-tipped
and
other
Manufacture from materials of any
porous-tipped pens and markers; heading, except that of the product.
fountain pens, stylograph pens and However, nibs or nib-points of the
other pens; duplicating stylos;
same heading as the product may be
propelling or sliding pencils; pen- used
holders, pencil-holders and similar
holders; parts (including caps and
clips) of the foregoing articles, other
than those of heading 9609
9612 Typewriter
or
similar
ribbons,
inked
or
Manufacture:
otherwise prepared for giving
impressions, whether or not on spools – from materials of any heading, except
or in cartridges; ink-pads, whether or
that of the product, and
not inked, with or without boxes
– in which the value of all the materials
used does not exceed 50 % of the ex-
works price of the product
ex 9613 Lighters
with
piezo-igniter Manufacture
in
which
the
value
of
all
the materials of heading 9613 used
does not exceed 30 % of the ex-works
price of the product
ex 9614 Smoking
pipes
and
pipe
bowls Manufacture
from
roughly-shaped
blocks
Chapter 97 Works
of
art,
collectors’
pieces
and
Manufacture from materials of any
antiques
heading, except that of the product
( 1 ) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
( 2 ) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
( 3 ) 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.
( 4 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 5 ) 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 that they are not classified in another heading in Chapter 32.
( 6 ) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
( 7 ) 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 %.
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 9 ) See Introductory Note 6.
( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
see Introductory Note 6.
( 11 ) SEMII — Semiconductor Equipment and Materials Institute Incorporated.’

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