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Official Journal of the European Union
26.2.2013
REGIONAL CONVENTION
on pan-Euro-Mediterranean preferential rules of origin
THE EUROPEAN UNION,
ICELAND,
THE PRINCIPALITY OF LIECHTENSTEIN,
THE KINGDOM OF NORWAY,
THE SWISS CONFEDERATION,
hereinafter referred to as ‘the EFTA States’,
THE PEOPLE’S DEMOCRATIC REPUBLIC OF ALGERIA,
THE ARAB REPUBLIC OF EGYPT,
THE STATE OF ISRAEL,
THE HASHEMITE KINGDOM OF JORDAN,
THE REPUBLIC OF LEBANON,
THE KINGDOM OF MOROCCO,
THE PALESTINE LIBERATION ORGANISATION FOR THE BENEFIT OF THE PALESTINIAN AUTHORITY OF THE WEST
BANK AND THE GAZA STRIP,
THE SYRIAN ARAB REPUBLIC,
THE REPUBLIC OF TUNISIA,
THE REPUBLIC OF TURKEY,
hereinafter referred to as ‘the participants in the Barcelona Process’,
THE REPUBLIC OF ALBANIA,
BOSNIA AND HERZEGOVINA,
THE REPUBLIC OF CROATIA,
THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,
MONTENEGRO,
THE REPUBLIC OF SERBIA
AS WELL AS KOSOVO (UNDER RESOLUTION 1244(1999) OF THE UNITED NATIONS SECURITY COUNCIL),
hereinafter referred to as ‘the participants in the European Union’s Stabilisation and Association Process’,

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THE KINGDOM OF DENMARK IN RESPECT OF THE FAROE ISLANDS,
hereinafter referred to as ‘the Faroe Islands’,
hereinafter referred to together as the ‘Contracting Parties’,
CONSIDERING the pan-Euro-Mediterranean system of cumulation of origin, which is made up of a network of Free Trade
Agreements and provides for identical rules of origin allowing for diagonal cumulation,
CONSIDERING the possible future extension of the geographical scope of diagonal cumulation to neighbouring countries
and territories,
CONSIDERING the difficulties in the management of the current network of bilateral protocols on rules of origin among
the countries or territories of the pan-Euro-Mediterranean zone, it is desirable to transpose the existing bilateral systems
on rules of origin into a multilateral framework, without prejudice to the principles laid down in the relevant agreements
or any other related bilateral agreements,
CONSIDERING that any amendment to a protocol on rules of origin applicable between two partner countries of the
pan-Euro-Mediterranean zone implies identical amendments to each and every protocol applicable within the zone,
CONSIDERING that the rules of origin will need to be amended in order to better respond to the economic reality,
CONSIDERING the idea to base cumulation of origin on a single legal instrument in the form of a regional convention
on preferential rules of origin, to which the individual free trade agreements applicable between the countries of the zone
would refer,
CONSIDERING that the following regional Convention does not lead overall to a less favourable situation than in the
previous relation between the free trade partners which apply the pan-euro or pan-euro-med cumulation,
CONSIDERING that the idea of a regional convention on preferential rules of origin for the pan-Euro-Mediterranean zone
received the support of the Euro-Med Trade Ministers during their meeting in Lisbon on 21 October 2007,
CONSIDERING that a main objective of a single regional convention is to move towards the application of identical rules
of origin for the purpose of cumulation of origin for goods traded between all Contracting Parties,
HAVE DECIDED to conclude the following Convention:
PART I
3. The
following
are
Contracting
Parties
to
this
Convention:
GENERAL PROVISIONS
Article 1
— the European Union,
1. This
Convention
lays
down
provisions
on
the
origin
of
goods traded under the relevant Agreements concluded between
— the EFTA States as listed in the Preamble,
the Contracting Parties.
— the Kingdom of Denmark in respect of the Faroe Islands,
2. The concept of ‘originating products’ and the methods of
administrative cooperation relating thereto are set out in the
Appendixes to this Convention.
— the participants in the Barcelona Process as listed in the
Preamble,
Appendix I sets out general rules for the definition of the
— the participants in the European Union’s Stabilisation and
concept of originating products and the methods of adminis
Association Process as listed in the Preamble.
trative cooperation.
With respect to the European Union, this Convention shall
apply to the territory in which the Treaty on European Union
Appendix II sets out special provisions applicable between
is applicable, as defined in Article 52 of that Treaty and
certain Contracting Parties and derogating from the provisions
Article 355 of the Treaty of the Functioning of the European
laid down in Appendix I.
Union.

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Article 2
(b) invitations to third parties to accede to this Convention in
accordance with Article 5;
For the purposes of this Convention:
(1) ‘Contracting Party’ means those listed in Article 1(3);
(c) transitional measures required in the case of the accession of
new Contracting Parties.
(2) ‘third party’ means any neighbouring country or territory
which is not a Contracting Party,
Decisions referred to in this paragraph shall be put into effect
by the Contracting Parties in accordance with their own legis
lation.
(3) ‘relevant Agreement’ means a free trade agreement between
two or more Contracting Parties, which refers to this
Convention.
4. If
a
representative
of
a
Contracting
Party
in
the
Joint
Committee has accepted a decision subject to the fulfilment
of fundamental legal requirements, the decision shall enter
PART II
into force, if no date is contained therein, on the first day of
the second month after the lifting of the reservation is notified.
THE JOINT COMMITTEE
Article 3
PART III
1. A
Joint
Committee
is
hereby
established
in
which
each
Contracting Party shall be represented.
ACCESSION OF THIRD PARTIES
Article 5
2. The
Joint
Committee
shall
act
by
unanimity,
without 1. A
third
party
may
become
a
Contracting
Party
to
this
prejudice to Article 5(4).
Convention, provided that the candidate country or territory
has a free trade agreement in force, providing for preferential
3. The
Joint
Committee
shall
meet
whenever
necessary,
but rules of origin, with at least one of the Contracting Parties.
at least once a year. Any Contracting Party may request that a
meeting be held.
2. A
third
party
shall
submit
a
written
request
for
accession
to the depositary.
4. The
Joint
Committee
shall
adopt
its
own
rules
of
procedure, which shall, inter alia, contain provisions for
3. The depositary shall submit the request to the Joint
convening meetings and for the designation of the chairperson
Committee for its consideration.
and his term of office.
4. The
decision
of
the
Joint
Committee
inviting
a
third
party
5. The
Joint
Committee
may
decide
to
set
up
any
sub- to accede to this Convention shall be sent to the depositary,
committee or working group that can assist it in carrying out
which shall, within two months, forward it, together with a text
its duties.
of the Convention in force on that date, to the requesting third
party. One single Contracting Party may not oppose that
Article 4
decision.
1. It
shall
be
the
responsibility
of
the
Joint
Committee
to
administer this Convention and ensure its proper implemen
5. A
third
party
invited
to
become
a
Contracting
Party
to
tation. For this purpose, it shall be regularly informed by the
this Convention shall do so by depositing an instrument of
Contracting Parties about the experiences they have in the appli
accession with the depositary. The said instruments shall be
cation of this Convention. The Joint Committee shall make
accompanied by a translation of the Convention into the
recommendations, and in the cases provided for in paragraph
official language(s) of the acceding third party.
3, shall take decisions.
6. The
accession
shall
become
effective
on
the
first
day
of
2. In
particular
the
Joint
Committee
shall
recommend
to
the the second month following the depositing of the instrument of
Contracting Parties:
accession.
(a) explanatory notes and guidelines for the uniform appli
7. The
depositary
shall
notify
all
Contracting
Parties
of
the
cation of this Convention;
date on which the instrument of accession was deposited and
the date on which the accession will become effective.
(b) any other measures required for its application.
8. Recommendations
and
decisions
of
the
Joint
Committee
3. The
Joint
Committee
shall
adopt
by
decision:
referred to in Article 4(2) and (3) adopted between the date of
submission of the request referred to in paragraph 2 of this
Article and the date on which accession becomes effective
(a) amendments to this Convention including amendments to
shall also be communicated to the acceding third party via
the Appendixes;
the depositary.

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A declaration accepting such acts shall be inserted either in the
Article 10
instrument of accession or in a separate instrument deposited
with the depositary within six months of the communication. If
1. This
Convention
shall
enter
into
force
on
1
January
2011,
the declaration is not deposited within that period, the accession
in relation to those Contracting Parties which, by then, have
shall be considered void.
deposited their instrument of acceptance with the depositary,
provided that at least two Contracting Parties have deposited
their instruments of acceptance with the depositary by
9. From the date referred to in paragraph 4, the third party
31.12.2010.
concerned may be represented with observer status in the Joint
Committee and any sub-committee and working groups.
PART IV
2. If
this
Convention
does
not
enter
into
force
on
1
January
2011, it shall enter into force on the first day of the second
MISCELLANEOUS AND FINAL PROVISIONS
month following the deposit of the last instrument of
Article 6
acceptance by at least two Contracting Parties.
Each Contracting Party shall take appropriate measures to
ensure that this Convention is effectively applied, taking
account of the need to achieve mutually satisfactory solutions
3. In
relation
to
any
other
Contracting
Party
than
those
of any difficulties arising from its application.
referred to in paragraphs 1 and 2, this Convention shall enter
into force on the first day of the second month following the
Article 7
deposit of its instrument of acceptance.
The Contracting Parties shall keep each other informed via the
depositary of the measures which they adopt for the implemen
tation of this Convention.
4. The depositary shall notify to the Contracting Parties the
date of the deposit of the instrument of acceptance of each
Article 8
Contracting Party and the date of the entry into force of this
Convention by publishing this information in the Official
The Appendixes to this Convention shall form an integral part
Journal of the European Union (C series).
thereof.
Article 9
Article 11
Any Contracting Party may withdraw from this Convention
provided it gives 12 months’ notice in writing to the depositary,
The General Secretariat of the Council of the European Union
which shall notify all other Contracting Parties.
shall act as depositary of this Convention.

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Appendix I
The definition of the concept of ‘originating products’ and methods of administrative cooperation
TABLE OF CONTENTS
TITLE I GENERAL
PROVISIONS
Article 1 Definitions
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2 General
requirements
Article 3 Cumulation
of
origin
Article 4 Wholly
obtained
products
Article 5 Sufficiently
worked
or
processed
products
Article 6 Insufficient
working
or
processing
Article 7 Unit
of
qualification
Article 8 Accessories,
spare
parts
and
tools
Article 9 Sets
Article 10 Neutral
elements
TITLE III TERRITORIAL
REQUIREMENTS
Article 11 Principle
of
territoriality
Article 12 Direct
transport
Article 13 Exhibitions
TITLE IV DRAWBACK
OR
EXEMPTION
Article 14 Prohibition
of
drawback
of,
or
exemption
from,
customs
duties
TITLE V PROOF
OF
ORIGIN
Article 15 General
requirements
Article 16
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
Article 17 Movement
certificates
EUR.1
or
EUR-MED
issued
retrospectively
Article 18 Issue
of
a
duplicate
movement
certificate
EUR.1
or
EUR-MED
Article 19
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or
made out previously
Article 20 Accounting
segregation
Article 21
Conditions for making out an origin declaration or an origin declaration EUR-MED
Article 22 Approved
exporter
Article 23 Validity
of
proof
of
origin

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Article 24 Submission
of
proof
of
origin
Article 25 Importation
by
instalments
Article 26 Exemptions
from
proof
of
origin
Article 27 Supporting
documents
Article 28
Preservation of proof of origin, supplier’s declaration and supporting documents
Article 29 Discrepancies
and
formal
errors
Article 30 Amounts
expressed
in
euro
TITLE VI ARRANGEMENTS
FOR
ADMINISTRATIVE
COOPERATION
Article 31 Administrative
cooperation
Article 32
Verification of proofs of origin
Article 33 Dispute
settlement
Article 34 Penalties
Article 35 Free
zones
List of Annexes
ANNEX I: Introductory
notes
to
the
list
in
Annex
II
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
ANNEX III a: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
ANNEX III b: Specimens of movement certificate EUR-MED and application for a movement certificate
EUR-MED
ANNEX IV a: Text of the origin declaration
ANNEX IV b: Text of the origin declaration EUR-MED
ANNEX V: List
of
Contracting
Parties
which
do
not
apply
provisions
on
partial
drawback
as
provided
for
in
Article 14(7) of this Appendix

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TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Convention:
(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of a product;
(c) ‘product’ means a product being manufactured, even if it is intended for later use in another manufacturing
operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with the Agreement on implementation of Article VII
of the General Agreement on Tariffs and Trade 1994;
(f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Contracting Party in
whose undertaking the last working or processing is carried out, provided the price includes the value of all the
materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
(g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if
this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting
Contracting Party;
(h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
(i) ‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which
originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not
known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party;
(j) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which
makes up the Harmonised Commodity Description and Coding System, referred to in this Convention as ‘the
Harmonised System’ or ‘HS’;
(k) ‘classified’ refers to the classification of a product or material under a particular heading;
(l) ‘consignment’
means
products
which
are
either
sent
simultaneously
from
one
exporter
to
one
consignee
or
covered
by a single transport document covering their shipment from the exporter to the consignee or, in the absence of
such a document, by a single invoice;
(m) ‘territories’ includes territorial waters;
(n) ‘customs authorities of the Contracting Party’ for the European Union means any of the customs authorities of the
Member States of the European Union.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
1. For the purpose of implementing the relevant Agreement, the following products shall be considered as originating
in a Contracting Party when exported to another Contracting Party:
(a) products wholly obtained in the Contracting Party, within the meaning of Article 4;
(b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there,
provided that such materials have undergone sufficient working or processing in that Contracting Party within the
meaning of Article 5;
(c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the
European Economic Area. Such goods shall be considered as originating in the European Union, Iceland, Liech
tenstein ( 1 ) or Norway (‘EEA Parties’) when exported respectively from the European Union, Iceland, Liechtenstein or
Norway to a Contracting Party other than the EEA Parties.
( 1 ) Due to the Customs Union between Liechtenstein and Switzerland, products originating in Liechtenstein are cosidered as originating in
Switzerland.

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2. The
provisions
of
paragraph
1(c)
shall
apply
only
provided
that
free
trade
agreements
are
applicable
between
the
importing Contracting Party and the EEA Parties.
Article 3
Cumulation of origin
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting
Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials
originating in Switzerland (including Liechtenstein) ( 1 ), Iceland, Norway, Turkey or in the European Union, provided
that the working or processing carried out in the exporting Contracting Party goes beyond the operations referred to
in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the exporting
Contracting Party when exported to another Contracting Party if they are obtained there, incorporating materials
originating in the Faroe Islands, any participant in the Barcelona Process other than Turkey, or any Contracting Party
other than those referred to in paragraph 1 of this Article, provided that the working or processing carried out in the
exporting Contracting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such
materials to have undergone sufficient working or processing.
3. Where the working or processing carried out in the exporting Contracting Party does not go beyond the operations
referred to in Article 6, the product obtained shall be considered as originating in the exporting Contracting Party only
where the value added there is greater than the value of the materials used originating in any one of the other Contracting
Parties referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the
Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting
Contracting Party.
4. Products originating in the Contracting Parties referred to in paragraphs 1 and 2 which do not undergo any
working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other
Contracting Parties.
5. The
cumulation
provided
for
in
this
Article
may
be
applied
only
provided
that:
(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade is
applicable between the Contracting Parties involved in the acquisition of the originating status and the Contracting
Party of destination;
(b) materials and products have acquired originating status by the application of rules of origin identical to those given in
this Convention; and
(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the
Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant
Agreements, according to their own procedures.
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official
Journal of the European Union (C series).
The Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements, through
the European Commission, with details of the Agreements, including their dates of entry into force, which are applied
with the other Contracting Parties referred to in paragraphs 1 and 2.
Article 4
Wholly obtained products
1. The
following
shall
be
considered
as
wholly
obtained
in
a
Contracting
Party
when
exported
to
another
Contracting
Party:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the exporting
Contracting Party by its vessels;
(g) products made aboard its factory ships exclusively from products referred to in (f);
( 1 ) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European
Economic Area..

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(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or
for use as waste;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work
that soil or subsoil;
(k) goods produced there exclusively from the products specified in (a) to (j).
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
(a) which are registered or recorded in the exporting Contracting Party;
(b) which sail under the flag of the exporting Contracting Party;
(c) which are owned to an extent of at least 50 % by nationals of the exporting Contracting Party, or by a company with
its head office in the exporting Contracting Party, of which the manager or managers, Chairman of the Board of
Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the exporting
Contracting Party and of which, in addition, in the case of partnerships or limited companies, at least half the capital
belongs to the exporting Contracting Party or to public bodies or nationals of the said Contracting Party;
(d) of which the master and officers are nationals of the exporting Contracting Party; and
(e) of which at least 75 % of the crew are nationals of the exporting Contracting Party.
3. For the purpose of paragraph 2 (a) and (b), when the exporting Contracting Party is the European Union, it means a
Member State of the European Union.
Article 5
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently worked
or processed when the conditions set out in the list in Annex II are fulfilled.
The conditions referred to above indicate the working or processing which must be carried out on non-originating
materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has
acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the
conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the
non-originating materials which may have been used in its manufacture.
2. Notwithstanding
paragraph
1,
non-originating
materials
which,
according
to
the
conditions
set
out
in
the
list
in
Annex II, should not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10 % of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by
virtue of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
3. Paragraphs
1
and
2
shall
apply
subject
to
the
provisions
of
Article
6.
Article 6
Insufficient working or processing
1. Without
prejudice
to
paragraph
2,
the
following
operations
shall
be
considered
as
insufficient
working
or
processing
to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;

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(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening,
simple
grinding
or
simple
cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging
operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds;
(n) mixing of sugar with any material;
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(p) a combination of two or more operations specified in (a) to (n);
(q) slaughter of animals.
2. All
operations
carried
out
in
the
exporting
Contracting
Party
on
a
given
product
shall
be
considered
together
when
determining whether the working or processing undergone by that product is to be regarded as insufficient within the
meaning of paragraph 1.
Article 7
Unit of qualification
1. The unit of qualification for the application of the provisions of this Convention shall be the particular product
which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System
in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised
System, each product must be taken individually when applying the provisions of this Convention.
2. Where,
under
General
Rule
5
of
the
Harmonised
System,
packaging
is
included
with
the
product
for
classification
purposes, it shall be included for the purposes of determining origin.
Article 8
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of
the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one
with the piece of equipment, machine, apparatus or vehicle in question.
Article 9
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component
products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a
whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15% of
the ex-works price of the set.
Article 10
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the
following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;

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(d) goods which neither enter into the final composition of the product nor are intended to do so.
TITLE III
TERRITORIAL REQUIREMENTS
Article 11
Principle of territoriality
1. Except as provided for in Article 2(1)(c), Article 3 and paragraph 3 of this Article, the conditions for acquiring
originating status set out in Title II shall be fulfilled without interruption in the exporting Contracting Party.
2. Except as provided for in Article 3, where originating goods exported from a Contracting Party to another country
return, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs
authorities that:
(a) the returning goods are the same as those exported; and
(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that
country or while being exported.
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by
working or processing done outside the exporting Contracting Party on materials exported from the latter Contracting
Party and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in the exporting Contracting Party or have undergone working or processing
beyond the operations referred to in Article 6 prior to being exported; and
(b) it can be demonstrated to the satisfaction of the customs authorities that:
(i) the re-imported goods have been obtained by working or processing the exported materials; and
(ii) the total added value acquired outside the exporting Contracting Party by applying the provisions of this Article
does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
4. For
the
purposes
of
paragraph
3,
the
conditions
for
acquiring
originating
status
set
out
in
Title
II
shall
not
apply
to
working or processing done outside the exporting Contracting Party. However, where, in the list in Annex II, a rule
setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status
of the end product, the total value of the non-originating materials incorporated in the territory of the exporting
Contracting Party, taken together with the total added value acquired outside this Contracting Party by applying the
provisions of this Article, shall not exceed the stated percentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ means all costs arising
outside the exporting Contracting Party, including the value of the materials incorporated there.
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the
list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in
Article 5(2) is applied.
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.
8. Any working or processing of the kind covered by the provisions of this Article and done outside the exporting
Contracting Party shall be done under the outward processing arrangements, or similar arrangements.
Article 12
Direct transport
1. The
preferential
treatment
provided
for
under
the
relevant
Agreement
shall
apply
only
to
products
satisfying
the
requirements of this Convention which are transported directly between or through the territories of the Contracting
Parties with which cumulation is applicable in accordance with Article 3. However, products constituting one single
consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary
warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the
country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation
designed to preserve them in good condition.
Originating products may be transported by pipeline across territory other than that of the Contracting Parties acting as
exporting and importing parties.
2. Evidence
that
the
conditions
set
out
in
paragraph
1
have
been
fulfilled
shall
be
supplied
to
the
customs
authorities
of the importing Contracting Party by the production of:

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(a) a single transport document covering the passage from the exporting Contracting Party through the country of transit;
or
(b) a certificate issued by the customs authorities of the country of transit:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the
other means of transport used; and
(iii) certifying the conditions under which the products remained in the transit country; or
(c) failing these, any substantiating documents.
Article 13
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Article 3 with which
cumulation is applicable and sold after the exhibition for importation in a Contracting Party, shall benefit on importation
from the provisions of the relevant Agreement provided it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these products from a Contracting Party to the country in which the exhibition is held and
has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent
for exhibition; and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration
at the exhibition.
2. A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the
customs authorities of the importing Contracting Party in the normal manner. The name and address of the exhibition
shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have
been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or
display which is not organised for private purposes in shops or business premises with a view to the sale of foreign
products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 14
Prohibition of drawback of, or exemption from, customs duties
1. Non-originating materials used in the manufacture of products originating in a Contracting Party for which a proof
of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the exporting
Contracting Party to drawback of, or exemption from, customs duties of whatever kind.
2. The
prohibition
in
paragraph
1
shall
apply
to
any
arrangement
for
refund,
remission
or
non-payment,
partial
or
complete, of customs duties or charges having an equivalent effect, applicable in the exporting Contracting Party to
materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when
products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from
the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-
originating materials used in the manufacture of the products concerned and that all customs duties or charges having
equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1, 2 and 3 of this Article shall also apply in respect of packaging within the meaning
of Article 7(2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the
meaning of Article 9 when such items are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the
relevant Agreement applies.
6. (a) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between one of the Contracting
Parties referred to in Article 3(1) with one of the Contracting Parties referred to in Article 3(2), excluding

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Israel, the Faroe Islands and the participants in the European Union’s Stabilisation and Association Process, if the
products are considered as originating in the exporting or importing Contracting Party without application of
cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.
(b) The prohibition in paragraph 1 of this Article shall not apply in bilateral trade between Egypt, Jordan, Morocco
and Tunisia, if the products are considered as originating in one of these countries without application of
cumulation with materials originating in one of the other Contracting Parties referred to in Article 3.
7. Notwithstanding
paragraph
1,
the
exporting
Contracting
Party
may,
except
for
products
falling
within
Chapters
1
to
24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having
an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to
the following provisions:
(a) a 4 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of
the Harmonised System, or such lower rate as is in force in the exporting Contracting Party;
(b) a 8 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the
Harmonised System, or such lower rate as is in force in the exporting Contracting Party.
The provisions of this paragraph shall not be applied by the Contracting Parties listed in Annex V.
8. The provisions of paragraph 7 shall apply until 31 December 2012 and may be reviewed by common accord.
TITLE V
PROOF OF ORIGIN
Article 15
General requirements
1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties, benefit
from the provisions of the relevant Agreements upon submission of one of the following proofs of origin:
(a) a movement certificate EUR.1, a specimen of which appears in Annex III a;
(b) a movement certificate EUR-MED, a specimen of which appears in Annex III b;
(c) in the cases specified in Article 21(1), a declaration (hereinafter referred to as the ‘origin declaration’ or ‘the origin
declaration EUR-MED’) given by the exporter on an invoice, a delivery note or any other commercial document which
describes the products concerned in sufficient detail to enable them to be identified. The texts of the origin
declarations appear in Annexes IV a and b.
2. Notwithstanding paragraph 1, originating products within the meaning of this Convention shall, in the cases
specified in Article 26, benefit from the provisions of the relevant Agreements without it being necessary to submit
any of the proofs of origin referred to in paragraph 1 of this Article.
Article 16
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
1. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of the exporting Contracting
Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised
representative.
2. For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or
EUR-MED and the application form, specimens of which appear in the Annexes III a and b. These forms shall be
completed in one of the languages in which the relevant Agreement is drawn up and in accordance with the provisions
of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be
completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose
without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last
line of the description, the empty space being crossed through.
3. The
exporter
applying
for
the
issue
of
a
movement
certificate
EUR.1
or
EUR-MED
shall
be
prepared
to
submit
at
any time, at the request of the customs authorities of the exporting Contracting Party where the movement certificate
EUR.1 or EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well
as the fulfilment of the other requirements of this Convention.
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of the
exporting Contracting Party in the following cases:
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
Contracting Parties referred to in Article 3(1) and

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(i) the products concerned can be considered as products originating in the exporting Contracting Party, in the
importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which
cumulation is applicable, without application of cumulation with materials originating in one of the Contracting
Parties referred to in Article 3(2), and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in
Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in
one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
Contracting Parties referred to in Article 3(1) and
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
importing Contracting Party, without application of cumulation with materials originating in one of the other
Contracting Parties, and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
Parties referred to in Article 3(2) and
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
importing Contracting Party, without application of cumulation with materials originating in one of the other
Contracting Parties, and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.
5. A movement certificate EUR-MED shall be issued by the customs authorities of the exporting Contracting Party, if
the products concerned can be considered as products originating in the exporting Contracting Party, in the importing
Contracting Party or in one of the other Contracting Parties referred to in Article 3 with which cumulation is applicable
and fulfil the requirements of this Convention, in the following cases:
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
Contracting Parties referred to in Article 3(1) and
(i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in
Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin, or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the Contracting Parties
referred to in Article 3(2), or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3(2);
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
Contracting Parties referred to in Article 3(1) and
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin, or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
referred to in Article 3, or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3;

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(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
Parties referred to in Article 3(2) and
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin, or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
referred to in Article 3, or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3.
6. A movement certificate EUR-MED shall contain one of the following statements in English in box 7:
(a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting
Parties:
‘CUMULATION APPLIED WITH … (name of the country/countries)’
(b) if origin has been obtained without the application of cumulation with materials originating in one or more of the
Contracting Parties:
‘NO CUMULATION APPLIED’
7. The
customs
authorities
issuing
movement
certificates
EUR.1
or
EUR-MED
shall
take
any
steps
necessary
to
verify
the originating status of the products and the fulfilment of the other requirements of this Convention. For this purpose,
they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In
particular, they shall check whether the space reserved for the description of the products has been completed in such a
manner as to exclude all possibility of fraudulent additions.
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.
9. A
movement
certificate
EUR.1
or
EUR-MED
shall
be
issued
by
the
customs
authorities
and
made
available
to
the
exporter as soon as actual exportation has been effected or ensured.
Article 17
Movement certificates EUR.1 or EUR-MED issued retrospectively
1. Notwithstanding
Article
16(9),
a
movement
certificate
EUR.1
or
EUR-MED
may
exceptionally
be
issued
after
exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was
issued but was not accepted at importation for technical reasons.
2. Notwithstanding Article 16(9), a movement certificate EUR-MED may be issued after exportation of the products to
which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is
demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 16(5) are satisfied.
3. For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application the place and date of
exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his
request.
4. The
customs
authorities
may
issue
a
movement
certificate
EUR.1
or
EUR-MED
retrospectively
only
after
verifying
that the information supplied in the exporter’s application complies with that in the corresponding file.
5. Movement
certificates
EUR.1
or
EUR-MED
issued
retrospectively
shall
be
endorsed
with
the
following
phrase
in
English:
‘ISSUED RETROSPECTIVELY’

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Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following
phrase in English:
‘ISSUED RETROSPECTIVELY (Original EUR.1 No … [date and place of issue])’
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-
MED.
Article 18
Issue of a duplicate movement certificate EUR.1 or EUR-MED
1. In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, the exporter may apply to
the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The
duplicate
issued
in
this
way
shall
be
endorsed
with
the
following
word
in
English:
‘DUPLICATE’
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1
or EUR-MED.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take
effect as from that date.
Article 19
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out
previously
When originating products are placed under the control of a customs office in a Contracting Party, it shall be possible to
replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending
all or some of these products elsewhere within that Contracting Party. The replacement movement certificate(s) EUR.1 or
EUR-MED shall be issued by the customs office under whose control the products are placed.
Article 20
Accounting segregation
1. Where
considerable
cost
or
material
difficulties
arise
in
keeping
separate
stocks
of
originating
and
non-originating
materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned,
authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing
such stocks.
2. The method shall ensure that, for a specific reference period, the number of products obtained which could be
considered as ‘originating’ is the same as that which would have been obtained had there been physical segregation of the
stocks.
3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions
deemed appropriate.
4. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting
principles applicable in the country where the product was manufactured.
5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of
products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a
statement of how the quantities have been managed.
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the
beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other
conditions laid down in this Convention.
Article 21
Conditions for making out an origin declaration or an origin declaration EUR-MED
1. An
origin
declaration
or
an
origin
declaration
EUR-MED
as
referred
to
in
Article
15(1)(c)
may
be
made
out:
(a) by an approved exporter within the meaning of Article 22, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products the total
value of which does not exceed EUR 6 000.
2. Without prejudice to paragraph 3, an origin declaration may be made out in the following cases:
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
Contracting Parties referred to in Article 3(1) and

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(i) the products concerned can be considered as products originating in the exporting Contracting Party, in the
importing Contracting Party or in one of the other Contracting Parties referred to in Article 3(1) with which
cumulation is applicable, without application of cumulation with materials originating in one of the Contracting
Parties referred to in Articles 3(2), and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the Contracting Parties referred to in
Article 3(2) with which cumulation is applicable, without application of cumulation with materials originating in
one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
Contracting Parties referred to in Article 3(1) and
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
importing Contracting Party, without application of cumulation with materials originating in one of the other
Contracting Parties, and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin;
(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
Parties referred to in Article 3(2) and
(i) the products concerned can be considered as products originating in the exporting Contracting Party or in the
importing Contracting Party, without application of cumulation with materials originating in one of the other
Contracting Parties, and fulfil the other requirements of this Convention, or
(ii) the products concerned can be considered as products originating in one of the other Contracting Parties referred
to in Article 3, with which cumulation is applicable, without application of cumulation with materials originating
in one of the Contracting Parties referred to in Article 3, and fulfil the other requirements of this Convention,
provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of origin.
3. An origin declaration EUR-MED may be made out if the products concerned can be considered as products
originating in the exporting Contracting Party, in the importing Contracting Party or in one of the other Contracting
Parties referred to in Article 3 with which cumulation is applicable and fulfil the requirements of this Convention, in the
following cases:
(a) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the other
Contracting Parties referred to in Article 3(1) and
(i) cumulation was applied with materials originating in one or more of the Contracting Parties referred to in
Article 3(2), provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the Contracting Parties
referred to in Article 3(2), or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3(2);
(b) if the products are exported from one of the Contracting Parties referred to in Article 3(1) to one of the Contracting
Parties referred to in Article 3(2) or from one of the Contracting Parties referred to in Article 3(2) to one of the
Contracting Parties referred to in Article 3(1) and
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin, or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
referred to in Article 3, or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3;

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(c) if the products are exported from one of the Contracting Parties referred to in Article 3(2) to one of the Contracting
Parties referred to in Article 3(2) and
(i) cumulation was applied with materials originating in one or more of the other Contracting Parties referred to in
Article 3, provided a certificate EUR-MED or an origin declaration EUR-MED has been issued in the country of
origin, or
(ii) the products may be used in the importing Contracting Party as materials in the context of cumulation for the
manufacture of products for export from the importing Contracting Party to one of the other Contracting Parties
referred to in Article 3, or
(iii) the products may be re-exported from the importing Contracting Party to one of the Contracting Parties referred
to in Article 3.
4. An
origin
declaration
EUR-MED
shall
contain
one
of
the
following
statements
in
English:
(a) if origin has been obtained by application of cumulation with materials originating in one or more of the Contracting
Parties:
‘CUMULATION APPLIED WITH … (name of the country/countries)’
(b) if origin has been obtained without the application of cumulation with materials originating in one or more of the
Contracting Parties:
‘NO CUMULATION APPLIED’
5.
The exporter making out an origin declaration or an origin declaration EUR-MED shall be prepared to submit at any
time, at the request of the customs authorities of the exporting Contracting Party, all appropriate documents proving the
originating status of the products concerned as well as the fulfilment of the other requirements of this Convention.
6. An origin declaration or an origin declaration EUR-MED shall be made out by the exporter by typing, stamping or
printing on the invoice, the delivery note or another commercial document, the declaration, the texts of which appear in
Annexes IV a and b, using one of the linguistic versions set out in those Annexes and in accordance with the provisions
of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed
characters.
7. Origin declarations and origin declarations EUR-MED shall bear the original signature of the exporter in manuscript.
However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided
that he gives the customs authorities of the exporting Contracting Party a written undertaking that he accepts full
responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
8. An origin declaration or an origin declaration EUR-MED may be made out by the exporter when the products to
which it relates are exported, or after exportation on condition that it is presented in the importing country at the latest
two years after the importation of the products to which it relates.
Article 22
Approved exporter
1. The
customs
authorities
of
the
exporting
Contracting
Party
may
authorise
any
exporter
(hereinafter
referred
to
as
‘approved exporter’), who makes frequent shipments of products in accordance to the provisions of this Convention to
make out origin declarations or origin declarations EUR-MED irrespective of the value of the products concerned. An
exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to
verify the originating status of the products as well as the fulfilment of the other requirements of this Convention.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider
appropriate.
3.
The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on
the origin declaration or on the origin declaration EUR-MED.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter
no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or
otherwise makes an incorrect use of the authorisation.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting Contracting Party, and shall
be submitted within that period to the customs authorities of the importing Contracting Party.

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2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the final
date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where
the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In
other
cases
of
belated
presentation,
the
customs
authorities
of
the
importing
Contracting
Party
may
accept
the
proofs of origin where the products have been submitted before the said final date.
Article 24
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with the
procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also
require the import declaration to be accompanied by a statement from the importer to the effect that the products meet
the conditions required for the implementation of the relevant Agreement.
Article 25
Importation by instalments
Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing
Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised
System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by
instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of
the first instalment.
Article 26
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal
luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that
such products are not imported by way of trade and have been declared as meeting the requirements of this Convention
and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration
may be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or
their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the
products that no commercial purpose is in view.
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR
1 200 in the case of products forming part of travellers’ personal luggage.
Article 27
Supporting documents
The documents referred to in Articles 16(3) and 21(5) used for the purpose of proving that products covered by a
movement certificate EUR.1 or EUR-MED or an origin declaration or origin declaration EUR-MED may be considered as
products originating in a Contracting Party and fulfil the other requirements of this Convention may consist inter alia of
the following:
(1) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for
example in his accounts or internal bookkeeping;
(2) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party
where these documents are used in accordance with national law;
(3) documents proving the working or processing of materials in the relevant Contracting Party, issued or made out in
the relevant Contracting Party, where these documents are used in accordance with national law;
(4) movement certificates EUR.1 or EUR-MED or origin declarations or origin declarations EUR-MED proving the
originating status of materials used, issued or made out in the Contracting Parties in accordance with this Convention;
(5) appropriate evidence concerning working or processing undergone outside the relevant Contracting Party by appli
cation of Article 11, proving that the requirements of that Article have been satisfied.
Article 28
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three years
the documents referred to in Article 16(3).

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2. The
exporter
making
out
an
origin
declaration
or
origin
declaration
EUR-MED
shall
keep
for
at
least
three
years
a
copy of this origin declaration as well as the documents referred to in Article 21(5).
3. The
customs
authorities
of
the
exporting
Contracting
Party
issuing
a
movement
certificate
EUR.1
or
EUR-MED
shall
keep for at least three years the application form referred to in Article 16(2).
4. The customs authorities of the importing Contracting Party shall keep for at least three years the movement
certificates EUR.1 and EUR-MED and the origin declarations and origin declarations EUR-MED submitted to them.
Article 29
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the
documents submitted to the customs office for the purpose of carrying out the formalities for importing the products
shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to
the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if
these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 30
Amounts expressed in euro
1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a
currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts
expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to the currency in
which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts
expressed in euro as at the first working day of October. The amounts shall be communicated to the European
Commission by 15 October and shall apply from 1 January the following year. The European Commission shall
notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an
amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by
more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at
the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off,
results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be
retained unchanged if the conversion were to result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party.
When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits
concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 31
Administrative cooperation
1. The customs authorities of the Contracting Parties shall provide each other, through the European Commission,
with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-
MED, and with the addresses of the customs authorities responsible for verifying those certificates, origin declarations and
origin declarations EUR-MED.
2. In
order
to
ensure
the
proper
application
of
this
Convention,
the
Contracting
Parties
shall
assist
each
other,
through
the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED,
the origin declarations and the origin declarations EUR-MED and the correctness of the information given in these
documents.

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Article 32
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of
the importing Contracting Party have reasonable doubts as to the authenticity of such documents, the originating status
of the products concerned or the fulfilment of the other requirements of this Convention.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing
Contracting Party shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted,
the origin declaration or the origin declaration EUR-MED, or a copy of these documents, to the customs authorities of the
exporting Contracting Party giving, where appropriate, the reasons for the request for verification. Any documents and
information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in
support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting Contracting Party. For this purpose,
they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other
check considered appropriate.
4. If the customs authorities of the importing Contracting Party decide to suspend the granting of preferential
treatment to the products concerned while awaiting the results of the verification, release of the products shall be
offered to the importer subject to any precautionary measures judged necessary.
5.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered
as products originating in one of the Contracting Parties and fulfil the other requirements of this Convention.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the
reply does not contain sufficient information to determine the authenticity of the document in question or the real origin
of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the
preferences.
Article 33
Dispute settlement
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs
authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be
submitted to the bilateral body established by the relevant Agreement. Where disputes other than those related to the
verification procedures of Article 32 arise in relation to the interpretation of this Convention, they shall be submitted to
the Joint Committee.
In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting
Party shall take place under the legislation of that country.
Article 34
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 35
Free zones
1.
The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin,
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a free
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
movement certificate EUR.1 or EUR-MED at the exporter’s request, if the treatment or processing undergone complies
with this Convention.

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ANNEX I
Introductory notes to the list in Annex II
Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the
meaning of Article 5 of this Appendix.
Note 2:
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or
chapter number used in the Harmonised System and the second column gives the description of goods used in that
system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4.
Where, in some cases, the entry in the first column is preceded by an ’ex’, this signifies that the rules in column 3 or
4 apply only to the part of that heading as described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description
of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all
products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings
grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the
description of that part of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to
apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule
set out in column 3 is to be applied.
Note 3:
3.1. The provisions of Article 5 of this Appendix, concerning products having acquired originating status which are used
in the manufacture of other products, shall apply regardless of whether this status has been acquired inside the
factory where these products are used or in another factory in a Contracting Party.
Example:
An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be
incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’
of heading ex 7224.
If this forging has been forged in the European Union from a non-originating ingot, it has already acquired
originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating
in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another
factory in the European Union. The value of the non-originating ingot is thus not taken into account when adding
up the value of the non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more
working or processing also confers originating status; conversely, the carrying-out of less working or processing
cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manu
facture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such
material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then
materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject,
however, to any specific limitations which may also be contained in the rule.
However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or
‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means
that materials of any heading(s) may be used, except those of the same description as the product as given in column
2 of the list.

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3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that
one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials,
among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or
the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does
not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note
6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does
not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular
materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-
originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-
woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the
stage before yarn – that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can
be used, then these percentages may not be added together. In other words, the maximum value of all the non-
originating materials used may never exceed the higher of the percentages given. Furthermore, the individual
percentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to
the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have
been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres
and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other
vegetable fibres of headings 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials,
not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or
waste, of headings 5501 to 5507.
Note 5:
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be
applied to any basic textile materials used in the manufacture of this product and which, taken together, represent
10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4).
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from
two or more basic textile materials.

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The following are the basic textile materials:
— silk,
— wool,
— coarse animal hair,
— fine animal hair,
— horsehair,
— cotton,
— paper-making materials and paper,
— flax,
— true hemp,
— jute and other textile bast fibres,
— sisal and other textile fibres of the genus Agave,
— coconut, abaca, ramie and other vegetable textile fibres,
— synthetic man-made filaments,
— artificial man-made filaments,
— current-conducting filaments,
— synthetic man-made staple fibres of polypropylene,
— synthetic man-made staple fibres of polyester,
— synthetic man-made staple fibres of polyamide,
— synthetic man-made staple fibres of polyacrylonitrile,
— synthetic man-made staple fibres of polyimide,
— synthetic man-made staple fibres of polytetrafluoroethylene,
— synthetic man-made staple fibres of poly(phenylene sulphide),
— synthetic man-made staple fibres of poly(vinyl chloride),
— other synthetic man-made staple fibres,
— artificial man-made staple fibres of viscose,
— other artificial man-made staple fibres,
— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched
by means of a transparent or coloured adhesive between two layers of plastic film,
— other products of heading 5605.

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Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a
mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require
manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed
10 % of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of
heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require
manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which
require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a
combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of
the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210,
is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate
headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is,
accordingly, a mixed product.
5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether,
whether or not gimped’, this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether
or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or
coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings),
which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used,
provided that they are classified in a heading other than that of the product and that their value does not exceed 8 %
of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in
the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not
prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the
same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be
taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the
following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;

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(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation;
(j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at
least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar
and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when
the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve
colour or stability shall not, however, be deemed to be a specific process;
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of
these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-
frequency electrical brush discharge;
(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as
cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result
of mixing products with different sulphur contents, or any combination of these operations or like operations, do
not confer origin.

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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
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 other Manufacture in which all the materials
aquatic invertebrates
of Chapter 3 used are wholly obtained
ex Chapter 4 Dairy
produce;
birds’
eggs;
natural
honey;
edible
Manufacture in which all the materials
products of animal origin, not elsewhere of Chapter 4 used are wholly obtained
specified or included; except for:
0403 Buttermilk,
curdled
milk
and
cream,
yoghurt,
Manufacture in which:
kephir and other fermented or acidified milk
and cream, whether or not concentrated or — all the materials of Chapter 4 used
containing added sugar or other sweetening
are wholly obtained,
matter or flavoured or containing added fruit,
nuts or cocoa
— all the fruit juice (except that of
pineapple, lime or grapefruit) of
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
elsewhere
Manufacture in which all the materials
specified or included; except for:
of Chapter 5 used are wholly obtained
ex0502 Prepared
pigs’,
hogs’
or
boars’
bristles
and
hair Cleaning, disinfecting, sorting and
straightening of bristles and hair
Chapter 6
Live trees and other plants; bulbs, roots and the Manufacture in which:
like; cut flowers and ornamental 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 tubers Manufacture
in
which
all
the
materials
of Chapter 7 used are wholly obtained
Chapter 8 Edible
fruit
and
nuts;
peel
of
citrus
fruits
or
Manufacture in which:
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

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HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
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
decaffeinated;
Manufacture from materials of any
coffee husks and skins; coffee substitutes heading
containing coffee in any proportion
0902 Tea,
whether
or
not
flavoured Manufacture
from
materials
of
any
heading
ex0910 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;
starches;
Manufacture in which all the cereals,
inulin; wheat gluten; except for:
edible vegetables, roots and tubers of
heading 0714 or fruit used are wholly
obtained
ex1106 Flour,
meal
and
powder
of
the
dried,
shelled
Drying and milling of leguminous
leguminous vegetables of heading 0713
vegetables of heading 0708
Chapter 12 Oil
seeds
and
oleaginous
fruits;
miscellaneous
Manufacture in which all the materials
grains, seeds and fruit; industrial or medicinal of Chapter 12 used are wholly
plants; straw and fodder
obtained
1301 Lac;
natural
gums,
resins,
gum-resins
and
Manufacture in which the value of all
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, derived Manufacture from non-modified
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
Chapter 14 Vegetable
plaiting
materials;
vegetable
products
Manufacture in which all the materials
not elsewhere specified or included
of Chapter 14 used are wholly
obtained
ex Chapter 15
Animal or vegetable fats and oils and their Manufacture from materials of any
cleavage products; prepared edible fats; animal heading, except that of the product
or vegetable waxes; except for:
1501 Pig
fat
(including
lard)
and
poultry
fat,
other
than that of heading 0209 or 1503:

---

L 54/32
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– 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
ex1505 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
1507 to 1515 Vegetable
oils
and
their
fractions:
– Soya, ground nut, palm, copra, palm kernel, Manufacture from materials of any
babassu, tung and oiticica oil, myrtle wax and heading, except that of the product
Japan wax, fractions of jojoba oil and oils for
technical or industrial uses other than the
manufacture of foodstuffs for human
consumption
– Solid fractions, except for that of jojoba oil Manufacture
from other materials of
headings 1507 to 1515
– Other Manufacture
in
which
all
the
vegetable
materials used are wholly obtained

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/33
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
1516
Animal or vegetable fats and oils and their frac Manufacture in which:
tions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether — all the materials of Chapter 2 used
or not refined, but not further prepared
are wholly obtained, and
— 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
preparations
of
Manufacture in which:
animal or vegetable fats or oils or of fractions
of different fats or oils of this Chapter, other — all the materials of Chapters 2 and
than edible fats or oils or their fractions of
4 used are wholly obtained, and
heading 1516
— all the vegetable materials used are
wholly obtained. However,
materials of headings 1507,
1508, 1511 and 1513 may be
used
Chapter 16
Preparations of meat, of fish or of crustaceans, Manufacture:
molluscs or other aquatic invertebrates
— from animals of Chapter 1, and/or
— in which all the materials of
Chapter 3 used are wholly
obtained
ex Chapter 17 Sugars
and
sugar
confectionery;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
ex1701 Cane
or
beet
sugar
and
chemically
pure
sucrose,
Manufacture in which the value of all
in solid form, containing added flavouring or the materials of Chapter 17 used does
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 added Manufacture in which the value of all
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
ex1703 Molasses
resulting
from
the
extraction
or
Manufacture in which the value of all
refining of sugar, containing added flavouring the materials of Chapter 17 used does
or colouring matter
not exceed 30 % of the ex-works price
of the product

---

L 54/34
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
1704 Sugar
confectionery
(including
white
chocolate),
Manufacture:
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 prep
arations 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 meat, Manufacture in which all the cereals
meat offal, fish, crustaceans or molluscs
and derivatives (except durum wheat
and its derivatives) used are wholly
obtained
– Containing more than 20 % by weight of Manufacture in which:
meat, meat offal, fish, crustaceans 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/35
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
1903 Tapioca
and
substitutes
therefor
prepared
from
Manufacture from materials of any
starch, in the form of flakes, grains, pearls, heading, except potato starch of
siftings or similar forms
heading 1108
1904 Prepared
foods
obtained
by
the
swelling
or
Manufacture:
roasting of cereals or cereal products (for
example, corn flakes); cereals (other than — from materials of any heading,
maize (corn)) in grain form or in the form of
except those of heading 1806,
flakes or other worked grains (except flour,
groats and meal), pre-cooked or otherwise — in which all the cereals and flour
prepared, not elsewhere specified or included
(except durum wheat and Zea
indurata maize, and their deriva
tives) 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
bakers’
Manufacture from materials of any
wares, whether or not containing cocoa; heading, except those of Chapter 11
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
other
Manufacture in which all the fruit,
parts of plants; except for:
nuts or vegetables used are wholly
obtained
ex2001 Yams,
sweet
potatoes
and
similar
edible
parts
of
Manufacture from materials of any
plants containing 5 % or more by weight of heading, except that of the product
starch, prepared or preserved by vinegar or
acetic acid
ex2004 and
Potatoes in the form of flour, meal or flakes, Manufacture from materials of any
ex2005
prepared or preserved otherwise than by heading, except that of the product
vinegar or acetic acid
2006 Vegetables,
fruit,
nuts,
fruit-peel
and
other
parts
Manufacture in which the value of all
of plants, preserved by sugar (drained, glacé or the materials of Chapter 17 used does
crystallized)
not exceed 30 % of the ex-works price
of the product
2007
Jams, fruit jellies, marmalades, fruit or nut purée Manufacture:
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or — from materials of any heading,
other sweetening matter
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
ex2008
– Nuts, not containing added sugar or spirits Manufacture
in
which
the
value
of
all
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

---

L 54/36
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Peanut butter; mixtures based on cereals; Manufacture from materials of any
palm hearts; maize (corn)
heading, except that of the product
– Other except for fruit and nuts cooked Manufacture:
otherwise than by steaming or boiling in
water, not containing added sugar, frozen
— 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
2009 Fruit
juices
(including
grape
must)
and
vegetable
Manufacture:
juices, unfermented and not containing added
spirit, whether or not containing added sugar — from materials of any heading,
or other sweetening matter
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 21 Miscellaneous
edible
preparations;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
2101
Extracts, essences and concentrates, of coffee, Manufacture:
tea or maté and preparations with a basis of
these products or with a basis of coffee, tea — from materials of any heading,
or maté; roasted chicory and other roasted
except that of the product, and
coffee substitutes, and extracts, essences and
concentrates thereof
— in which all the chicory used is
wholly obtained
2103 Sauces
and
preparations
therefor;
mixed
condiments and mixed seasonings; mustard
flour and meal and prepared mustard:
– Sauces and preparations therefor; mixed Manufacture from materials of any
condiments and mixed seasonings
heading, except that of the product.
However, mustard flour or meal or
prepared mustard may be used
– Mustard flour and meal and prepared mustard Manufacture from materials of any
heading
ex2104
Soups and broths and preparations therefor Manufacture
from
materials
of
any
heading, except prepared or
preserved vegetables of headings
2002 to 2005
2106 Food
preparations
not
elsewhere
specified
or
Manufacture:
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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/37
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 22 Beverages,
spirits
and
vinegar;
except
for: Manufacture:
— 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
aerated
Manufacture:
waters, containing added sugar or other
sweetening matter or flavoured, and other — from materials of any heading,
non-alcoholic beverages, not including fruit or
except that of the product,
vegetable juices of heading 2009
— in which the value of all the
materials 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
alcoholic
Manufacture:
strength by volume of 80 % vol. or higher;
ethyl alcohol and other spirits, denatured, of — from materials of any heading,
any strength
except 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
alcoholic
Manufacture:
strength by volume of less than 80 % vol.;
spirits, liqueurs and other spirituous beverages — from materials of any heading,
except 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
industries;
Manufacture from materials of any
prepared animal fodder; except for:
heading, except that of the product
ex2301 Whale
meal;
flours,
meals
and
pellets
of
fish
or
Manufacture in which all the materials
of crustaceans, molluscs or other aquatic invert of Chapters 2 and 3 used are wholly
ebrates, unfit for human consumption
obtained
ex2303 Residues
from
the
manufacture
of
starch
from
Manufacture in which all the maize
maize (excluding concentrated steeping liquors), used is wholly obtained
of a protein content, calculated on the dry
product, exceeding 40 % by weight

---

L 54/38
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex2306 Oil
cake
and
other
solid
residues
resulting
from
Manufacture in which all the olives
the extraction of olive oil, containing more than used are wholly obtained
3 % of olive oil
2309 Preparations
of
a
kind
used
in
animal
feeding Manufacture
in
which:
— 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
substitutes;
Manufacture in which all the materials
except for:
of Chapter 24 used are wholly
obtained
2402 Cigars,
cheroots,
cigarillos
and
cigarettes,
of
Manufacture in which at least 70 % by
tobacco or of tobacco substitutes
weight of the unmanufactured
tobacco or tobacco refuse of heading
2401 used is originating
ex2403 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;
plastering
Manufacture from materials of any
materials, lime and cement; except for:
heading, except that of the product
ex2504 Natural
crystalline
graphite,
with
enriched
Enriching of the carbon content,
carbon content, purified and ground
purifying and grinding of crude
crystalline graphite
ex2515 Marble,
merely
cut,
by
sawing
or
otherwise,
Cutting, by sawing or otherwise, of
into blocks or slabs of a rectangular (including marble (even if already sawn) of a
square) shape, of a thickness not exceeding thickness exceeding 25 cm
25 cm
ex2516 Granite,
porphyry,
basalt,
sandstone
and
other
Cutting, by sawing or otherwise, of
monumental or building stone, merely cut, by stone (even if already sawn) of a
sawing or otherwise, into blocks or slabs of a thickness exceeding 25 cm
rectangular (including square) shape, of a
thickness not exceeding 25 cm
ex2518 Calcined
dolomite Calcination
of
dolomite
not
calcined
ex2519 Crushed
natural
magnesium
carbonate
(magne Manufacture from materials of any
site), in hermetically-sealed containers, and heading, except that of the product.
magnesium oxide, whether or not pure, other However, natural magnesium
than fused magnesia or dead-burned (sintered) carbonate (magnesite) may be used
magnesia
ex2520 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/39
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex2524 Natural
asbestos
fibres Manufacture
from
asbestos
concen
trate
ex2525 Mica
powder Grinding
of
mica
or
mica
waste
ex2530 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
of
their
Manufacture from materials of any
distillation; bituminous substances; mineral heading, except that of the product
waxes; except for:
ex2707
Oils in which the weight of the aromatic consti Operations of refining and/or one or
tuents exceeds that of the non-aromatic consti more specific process(es) ( 1 )
tuents, being oils similar to mineral oils
obtained by distillation of high temperature or
coal tar, of which more than 65 % by volume
distils at a temperature of up to 250 °C Other operations in which all the
(including mixtures of petroleum spirit and materials used are classified within a
benzole), for use as power or heating fuels
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
ex2709 Crude
oils
obtained
from
bituminous
minerals Destructive distillation of bituminous
materials
2710
Petroleum oils and oils obtained from Operations of refining and/or one or
bituminous materials, other than crude; prep more specific process(es) ( 2 )
arations not elsewhere specified or included,
containing by weight 70
% or more of or
petroleum oils or of oils obtained from
bituminous materials, these oils being the Other operations in which all the
basic constituents of the preparations; waste materials used are classified within a
oils
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
2711 Petroleum
gases
and
other
gaseous
hydro Operations of refining and/or one or
carbons
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

---

L 54/40
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
2712 Petroleum
jelly;
paraffin
wax,
microcrystalline
Operations of refining and/or one or
petroleum wax, slack wax, ozokerite, lignite more specific process(es) ( 2 )
wax, peat wax, other mineral waxes, and
similar products obtained by synthesis or by or
other processes, whether or not coloured
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
2713 Petroleum
coke,
petroleum
bitumen
and
other
Operations of refining and/or one or
residues of petroleum oils or of oils obtained more specific process(es) ( 1 )
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;
bituminous
or
oil
Operations of refining and/or one or
shale and tar sands; asphaltites and asphaltic more specific process(es) ( 1 )
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
asphalt,
Operations of refining and/or one or
on natural bitumen, on petroleum bitumen, on more specific process(es) ( 1 )
mineral tar or on mineral tar pitch (for
example, bituminous mastics, cut-backs)
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 Chapter 28 Inorganic
chemicals;
organic
or
inorganic
Manufacture from materials of any Manufacture in which the value of all
compounds of precious metals, of rare-earth heading, except that of the product. the materials used does not exceed
metals, of radioactive elements or of isotopes; However, materials of the same 40 % of the ex-works price of the
except for:
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/41
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex2805 ‘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
ex2811 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
ex2833 Aluminium
sulphate Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex2840 Sodium
perborate Manufacture
from
disodium
tetra Manufacture in which the value of all
borate pentahydrate
the materials used does not exceed
40 % of the ex-works price of the
product
ex2852
– Mercury compounds of internal ethers and Manufacture from materials of any Manufacture in which the value of all
their halogenated, sulphonated, nitrated or heading. However, the value of all the materials used does not exceed
nitrosated derivatives
the materials of heading 2909 used 40 % of the ex-works price of the
shall not exceed 20 % of the ex- product
works price of the product
– Mercury compounds of nucleic acids and their Manufacture from materials of any Manufacture in which the value of all
salts, whether or not chemically defined; other heading. However, the value of all the materials used does not exceed
heterocyclic compounds
the materials of headings 2852, 40 % of the ex-works price of the
2932, 2933 and 2934 used shall product
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
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex2901 Acyclic
hydrocarbons
for
use
as
power
or
Operations of refining and/or one 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

---

L 54/42
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex2902 Cyclanes
and
cyclenes
(other
than
azulenes),
Operations of refining and/or one or
benzene, toluene, xylenes, for use as power or more specific process(es) ( 1 )
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
ex2905
Metal alcoholates of alcohols of this heading Manufacture from materials of any Manufacture in which the value of all
and of ethanol
heading, including other materials of the materials used does not exceed
heading 2905. However, metal alco 40 % of the ex-works price of the
holates of this heading may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
2915 Saturated
acyclic
monocarboxylic
acids
and
Manufacture from materials of any Manufacture in which the value of all
their anhydrides, halides, peroxides and peroxy heading. However, the value of all the materials used does not exceed
acids; their halogenated, sulphonated, nitrated the materials of headings 2915 and 40 % of the ex-works price of the
or nitrosated derivatives
2916 used shall not exceed 20 % of product
the ex-works price of the product
ex2932
– Internal
ethers and their halogenated, Manufacture from materials of any Manufacture in which the value of all
sulphonated, nitrated or nitrosated derivatives heading. However, the value of all the materials used does not exceed
the materials of heading 2909 used 40 % of the ex-works price of the
shall not exceed 20 % of the ex- product
works price of the product
– Cyclic acetals and internal hemiacetals and Manufacture from materials of any Manufacture in which the value of all
their halogenated, sulphonated, nitrated or heading
the materials used does not exceed
nitrosated derivatives
40 % of the ex-works price of the
product
2933 Heterocyclic
compounds
with
nitrogen
hetero-
Manufacture from materials of any Manufacture in which the value of all
atom(s) only
heading. However, the value of all the materials used does not exceed
the materials of headings 2932 and 40 % of the ex-works price of the
2933 used shall not exceed 20 % of product
the ex-works price of the product
2934
Nucleic acids and their salts, whether or not Manufacture from materials of any Manufacture in which the value of all
chemically defined; other heterocyclic
heading. However, the value of all the materials used does not exceed
compounds
the materials of headings 2932, 40 % of the ex-works price of the
2933 and 2934 used shall not product
exceed 20 % of the ex-works price of
the product
ex2939 Concentrates
of
poppy
straw
containing
not
Manufacture in which the value of all
less than 50 % by weight of alkaloids
the materials used does not exceed
50 % of the ex-works price of the
product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/43
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
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
3002 Human
blood;
animal
blood
prepared
for
thera
peutic, prophylactic or diagnostic uses; antisera
and other blood fractions and modified
immunological products, whether or not
obtained by means of biotechnological
processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar prod
ucts:
– Products consisting of two or more consti
Manufacture from materials of any
tuents which have been mixed together for heading, including other materials of
therapeutic or prophylactic uses or unmixed heading 3002. However, materials of
products for these uses, put up in measured the same description as the product
doses or in forms or packings for retail sale may be used, provided that their
total value does not exceed 20 % of
the ex-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 therapeutic or Manufacture from materials of any
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, haemog
Manufacture from materials of any
lobin, blood globulins and 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
– – Haemoglobin, blood globulins and serum Manufacture from materials of any
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

---

L 54/44
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – 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
3003 and
Medicaments (excluding goods of heading
3004
3002, 3005 or 3006):
– Obtained from amikacin of heading 2941 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
– 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
ex3006
– Waste pharmaceuticals specified in note 4(k) The origin of the product in its
to this Chapter
original 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 materials of Chapter 39 used does the materials used does not exceed
not exceed 20 % of the ex-works price 25 % of the ex-works price of the
of the product ( 5 )
product
– – made of fabrics Manufacture
from
( 7 ):
— 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 use Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/45
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 31 Fertilizers;
except
for: Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex3105 Mineral
or
chemical
fertilizers
containing
two
Manufacture:
Manufacture in which the value of all
or three of the fertilizing elements nitrogen,
the materials used does not exceed
phosphorous and potassium; other fertilizers; — from materials of any heading, 40 % of the ex-works price of the
goods of this chapter, in tablets or similar
except that of the product. product
forms or in packages of a gross weight not
However, materials of the same
exceeding 10 kg, except for:
heading as the product may be
used, provided that their total
– sodium nitrate
value does not exceed 20 % of
the ex-works price of the
– calcium cyanamide
product, and
– potassium sulphate
— in which the value of all the
materials used does not exceed
– magnesium potassium sulphate
50 % of the ex-works price of
the product
ex Chapter 32 Tanning
or
dyeing
extracts;
tannins
and
their
Manufacture from materials of any Manufacture in which the value of all
derivatives; dyes, pigments and other colouring heading, except that of the product. the materials used does not exceed
matter; paints and varnishes; putty and other However, materials of the same 40 % of the ex-works price of the
mastics; inks; except for:
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex3201 Tannins
and
their
salts,
ethers,
esters
and
other
Manufacture from tanning extracts of Manufacture in which the value of all
derivatives
vegetable origin
the materials used does not exceed
40 % of the ex-works price of the
product
3205 Colour
lakes;
preparations
as
specified
in
note
3
Manufacture from materials of any Manufacture in which the value of all
to this chapter based on colour lakes ( 3 )
heading, except headings 3203, 3204 the materials used does not exceed
and 3205. However, materials of 40 % of the ex-works price of the
heading 3205 may be used, provided product
that their total value does not exceed
20 % of the ex-works price of the
product
ex Chapter 33 Essential
oils
and
resinoids;
perfumery,
cosmetic
Manufacture from materials of any Manufacture in which the value of all
or toilet preparations; except for:
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product

---

L 54/46
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
3301 Essential
oils
(terpeneless
or
not),
including
Manufacture from materials of any Manufacture in which the value of all
concretes and absolutes; resinoids; extracted heading, including materials of a the materials used does not exceed
oleoresins; concentrates of essential oils in different ‘group’ ( 4 ) in this heading. 40 % of the ex-works price of the
fats, in fixed oils, in waxes or the like, However, materials of the same product
obtained by enfleurage or maceration; terpenic group as the product may be used,
by-products of the deterpenation of essential provided that their total value does
oils; aqueous distillates and aqueous solutions not exceed 20 % of the ex-works
of essential oils
price of the product
ex Chapter 34 Soap,
organic
surface-active
agents,
washing
Manufacture from materials of any Manufacture in which the value of all
preparations, lubricating preparations, artificial heading, except that of the product. the materials used does not exceed
waxes, prepared waxes, polishing or scouring However, materials of the same 40 % of the ex-works price of the
preparations, candles and similar articles, heading as the product may be used, product
modelling pastes, ‘dental waxes’ and dental provided that their total value does
preparations with a basis of plaster; except for: not exceed 20 % of the ex-works
price of the product
ex3403 Lubricating
preparations
containing
less
than
Operations of refining and/or one or
70 % by weight of petroleum oils or oils more specific process(es) ( 1 )
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 waxes, Manufacture from materials of any
waxes obtained from bituminous minerals, heading, except that of the product.
slack wax or scale wax
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
– Other Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except:
the materials used does not exceed
40 % of the ex-works price of the
— hydrogenated oils having the product
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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/47
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 35 Albuminoidal
substances;
modified
starches;
Manufacture from materials of any Manufacture in which the value of all
glues; enzymes; except for:
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
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
heading, including other materials of the materials used does not exceed
heading 3505
40 % of the ex-works price of the
product
– Other Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except those of heading the materials used does not exceed
1108
40 % of the ex-works price of the
product
ex3507 Prepared
enzymes
not
elsewhere
specified
or
Manufacture in which the value of all
included
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 36 Explosives;
pyrotechnic
products;
matches;
Manufacture from materials of any Manufacture in which the value of all
pyrophoric alloys; certain combustible prepara heading, except that of the product. the materials used does not exceed
tions
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex Chapter 37 Photographic
or
cinematographic
goods;
except
Manufacture from materials of any Manufacture in which the value of all
for:
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
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,
sensi
tised, 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 photography, in Manufacture from materials of any Manufacture in which the value of all
packs
heading, except those of headings the materials used does not exceed
3701 and 3702. However, materials 40 % of the ex-works price of the
of heading 3702 may be used, product
provided that their total value does
not exceed 30 % of the ex-works
price of the product

---

L 54/48
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Other Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except those of headings the materials used does not exceed
3701 and 3702. However, materials 40 % of the ex-works price of the
of headings 3701 and 3702 may be product
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
unexposed, of any material other than paper, heading, except those of headings the materials used does not exceed
paperboard or textiles; instant print film in 3701 and 3702
40 % of the ex-works price of the
rolls, sensitised, unexposed
product
3704 Photographic
plates,
film
paper,
paperboard
and
Manufacture from materials of any Manufacture in which the value of all
textiles, exposed but not developed
heading, except those of headings the materials used does not exceed
3701 to 3704
40 % of the ex-works price of the
product
ex Chapter 38 Miscellaneous
chemical
products;
except
for: Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex3801
– Colloidal graphite in suspension in oil and Manufacture in which the value of all
semi-colloidal graphite; carbonaceous pastes the materials used does not exceed
for electrodes
50 % of the ex-works price of the
product
– Graphite in paste form, being a mixture of Manufacture in which the value of all Manufacture in which the value of all
more than 30 % by weight of graphite with the materials of heading 3403 used the materials used does not exceed
mineral oils
does not exceed 20 % of the ex- 40 % of the ex-works price of the
works price of the product
product
ex3803 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
ex3805 Spirits
of
sulphate
turpentine,
purified Purification
by
distillation
or
refining
Manufacture in which the value of all
of raw spirits of sulphate turpentine the materials used does not exceed
40 % of the ex-works price of the
product
ex3806 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
ex3807 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/49
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
3808
Insecticides, rodenticides, fungicides, herbicides, Manufacture in which the value of all
anti-sprouting products and plant-growth regu the materials used does not exceed
lators, disinfectants and similar products, put up 50 % of the ex-works price of the
in forms or packings for retail sale or as prep products
arations or articles (for example, sulphur-treated
bands, wicks and candles, and fly-papers)
3809 Finishing
agents,
dye
carriers
to
accelerate
the
Manufacture in which the value of all
dyeing or fixing of dyestuffs and other products the materials used does not exceed
and preparations (for example, dressings and 50 % of the ex-works price of the
mordants), of a kind used in the textile, products
paper, leather or like industries, not elsewhere
specified or included
3810 Pickling
preparations
for
metal
surfaces;
fluxes
Manufacture in which the value of all
and other auxiliary preparations for soldering, the materials used does not exceed
brazing or welding; soldering, brazing or 50 % of the ex-works price of the
welding powders and pastes consisting of products
metal and other materials; preparations of a
kind used as cores or coatings for welding elec
trodes or rods
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 obtained the materials of heading 3811 used
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
plasti Manufacture in which the value of all
cisers for rubber or plastics, not elsewhere the materials used does not exceed
specified or included; anti-oxidizing prep 50 % of the ex-works price of the
arations and other compound stabilizers for product
rubber or plastics
3813 Preparations
and
charges
for
fire-extinguishers;
Manufacture in which the value of all
charged fire-extinguishing grenades
the materials used does not exceed
50 % of the ex-works price of the
product
3814 Organic
composite
solvents
and
thinners,
not
Manufacture in which the value of all
elsewhere specified or included; prepared paint the materials used does not exceed
or varnish removers
50 % of the ex-works price of the
product

---

L 54/50
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
3818 Chemical
elements
doped
for
use
in
electronics,
Manufacture in which the value of all
in the form of discs, wafers or similar forms; the materials used does not exceed
chemical compounds doped for use in elec 50 % of the ex-works price of the
tronics
product
3819 Hydraulic
brake
fluids
and
other
prepared
Manufacture in which the value of all
liquids for hydraulic transmission, not the materials used does not exceed
containing or containing less than 70 % by 50 % of the ex-works price of the
weight of petroleum oils or oils obtained product
from bituminous minerals
3820 Anti-freezing
preparations
and
prepared
de-
Manufacture in which the value of all
icing fluids
the materials used does not exceed
50 % of the ex-works price of the
product
ex3821 Prepared
culture
media
for
the
development
or
Manufacture in which the value of all
maintenance of micro-organisms (including the materials used does not exceed
viruses and the like) or of plant, human or 50 % of the ex-works price of the
animal cells
product
3822 Diagnostic
or
laboratory
reagents
on
a
backing,
Manufacture in which the value of all
prepared diagnostic or laboratory reagents the materials used does not exceed
whether or not on a backing, other than 50 % of the ex-works price of the
those of heading 3002 or 3006; certified product
reference materials
3823 Industrial
monocarboxylic
fatty
acids;
acid
oils
from refining; industrial fatty alcohols:
– Industrial monocarboxylic fatty acids, acid oils Manufacture from materials of any
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 preparations 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
heading, except that of the product. the materials used does not exceed
However, materials of the same 40 % of the ex-works price of the
heading as the product may be used, product
provided that their total value does
not exceed 20 % of the ex-works
price of the product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/51
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – Prepared binders for foundry moulds or
cores based on natural resinous products
– – Naphthenic acids, their water-insoluble salts
and their esters
– – Sorbitol other than that of heading 2905
– – Petroleum sulphonates, excluding petroleum
sulphonates of alkali metals, of ammonium
or of ethanolamines; thiophenated sulphonic
acids of oils obtained from bituminous
minerals, and their salts
– – Ion exchangers
– – Getters for vacuum tubes
– – Alkaline iron oxide for the purification of
gas
– – Ammoniacal gas liquors and spent oxide
produced in coal gas purification
– – 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
3901 to 3915 Plastics in primary forms, waste, parings and
scrap, of plastic; except for headings ex3907
and 3912 for which the rules are set out below:
– Addition homopolymerisation products in Manufacture in which:
Manufacture in which the value of all
which a single monomer contributes more
the materials used does not exceed
than 99 % by weight to the total polymer — the value of all the materials used 25 % of the ex-works price of the
content
does not exceed 50 % of the ex- product
works price of the product, and
— 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 ( 5 )
– Other Manufacture
in
which
the
value
of
all
Manufacture in which the value of all
the materials of Chapter 39 used does the materials used does not exceed
not exceed 20 % of the ex-works price 25 % of the ex-works price of the
of the product ( 5 )
product

---

L 54/52
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex3907
– Copolymer, made from polycarbonate and Manufacture from materials of any
acrylonitrile-butadiene-styrene copolymer
heading, except that of the product.
(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 ( 5 )
– 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,
not
Manufacture in which the value of all
elsewhere specified or included, in primary the materials of the same heading as
forms
the 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 ex3916, ex3917, ex3920
and ex3921, for which the rules are set out
below:
– Flat products, further worked than only Manufacture in which the value of all Manufacture in which the value of all
surface-worked or cut into forms other than the materials of Chapter 39 used does the materials used does not exceed
rectangular (including square); other products, not exceed 50 % of the ex-works price 25 % of the ex-works price of the
further worked than only surface-worked
of the product
product
– Other:
– – Addition homopolymerisation products in Manufacture in which:
Manufacture in which the value of all
which a single monomer contributes more
the materials used does not exceed
than 99 % by weight to the total polymer — the value of all the materials used 25 % of the ex-works price of the
content
does not exceed 50 % of the ex- product
works price of the product, and
— 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 ( 5 )
– – Other Manufacture
in
which
the
value
of
all
Manufacture in which the value of all
the materials of Chapter 39 used does the materials used does not exceed
not exceed 20 % of the ex-works price 25 % of the ex-works price of the
of the product ( 5 )
product
ex3916 and
Profile shapes and tubes Manufacture
in
which:
Manufacture in which the value of all
ex3917
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 50 % of the ex- product
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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/53
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex3920
– Ionomer sheet or film Manufacture
from
a
thermoplastic
Manufacture in which the value of all
partial salt which is a copolymer of the materials used does not exceed
ethylene and metacrylic acid partly 25 % of the ex-works price of the
neutralised with metal ions, mainly product
zinc and sodium
– Sheets of regenerated cellulose, polyamides or Manufacture in which the value of all
polyethylene
the materials of the same heading as
the product used does not exceed
20 % of the ex-works price of the
product
ex3921 Foils
of
plastic,
metallised Manufacture
from
highly-transparent
Manufacture in which the value of all
polyester-foils with a thickness of the materials used does not exceed
less than 23 micron ( 6 )
25 % of 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
ex4001 Laminated
slabs
of
crepe
rubber
for
shoes Lamination
of
sheets
of
natural
rubber
4005 Compounded
rubber,
unvulcanised,
in
primary
Manufacture in which the value of all
forms or in plates, sheets or strip
the materials used, except natural
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 tyres, Retreading of used tyres
of rubber
– Other Manufacture
from
materials
of
any
heading, except those of headings
4011 and 4012
ex4017 Articles
of
hard
rubber Manufacture
from
hard
rubber
ex Chapter 41 Raw
hides
and
skins
(other
than
furskins)
and
Manufacture from materials of any
leather; except for:
heading, except that of the product
ex4102
Raw skins of sheep or lambs, without wool on Removal
of
wool
from
sheep
or
lamb
skins, with wool on
4104 to 4106 Tanned
or
crust
hides
and
skins,
without
wool Retanning of tanned leather
or hair on, whether or not split, but not further
prepared
or
Manufacture from materials of any
heading, except that of the product

---

L 54/54
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
4107,
Leather further prepared after tanning or Manufacture from materials of any
4112 and
crusting, including parchment-dressed leather, heading, except headings 4104 to
4113
without wool or hair on, whether or not split, 4113
other than leather of heading 4114
ex4114 Patent
leather
and
patent
laminated
leather;
Manufacture from materials of
metallised leather
headings 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;
travel
Manufacture from materials of any
goods, handbags and similar containers; articles heading, except that of the product
of animal gut (other than silk worm gut)
ex Chapter 43 Furskins
and
artificial
fur;
manufactures
thereof;
Manufacture from materials of any
except for:
heading, except that of the product
ex4302 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
and
Manufacture from non-assembled
other articles of furskin
tanned or dressed furskins of
heading 4302
ex Chapter 44 Wood
and
articles
of
wood;
wood
charcoal;
Manufacture from materials of any
except for:
heading, except that of the product
ex4403 Wood
roughly
squared Manufacture
from
wood
in
the
rough,
whether or not stripped of its bark or
merely roughed down
ex4407 Wood
sawn
or
chipped
lengthwise,
sliced
or
Planing, sanding or end-jointing
peeled, of a thickness exceeding 6
mm,
planed, sanded or end-jointed
ex4408
Sheets for veneering (including those obtained Splicing, planing, sanding or end-
by slicing laminated wood) and for plywood, of jointing
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
ex4409 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
ex4410 to
Beadings and mouldings, including moulded Beading or moulding
ex4413
skirting and other moulded boards

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/55
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex4415 Packing
cases,
boxes,
crates,
drums
and
similar
Manufacture from boards not cut to
packings, of wood
size
ex4416 Casks,
barrels,
vats,
tubs
and
other
coopers’
Manufacture from riven staves, not
products and parts thereof, of wood
further worked than sawn on the
two principal surfaces
ex4418
– Builders’ joinery and carpentry of wood Manufacture
from
materials
of
any
heading, except that of the product.
However, cellular wood panels,
shingles and shakes may be used
– Beadings and mouldings Beading
or
moulding
ex4421 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 other Manufacture from materials of any
plaiting materials; basketware and wickerwork heading, except that of the product
Chapter 47
Pulp of wood or of other fibrous cellulosic Manufacture from materials of any
material; recovered (waste and scrap) paper or heading, except that of the product
paperboard
ex Chapter 48 Paper
and
paperboard;
articles
of
paper
pulp,
of
Manufacture from materials of any
paper or of paperboard; except for:
heading, except that of the product
ex4811 Paper
and
paperboard,
ruled,
lined
or
squared
Manufacture from paper-making
only
materials of Chapter 47
4816 Carbon
paper,
self-copy
paper
and
other
Manufacture from paper-making
copying or transfer papers (other than those materials of Chapter 47
of heading 4809), duplicator stencils and
offset plates, of paper, whether or not put up
in boxes
4817 Envelopes,
letter
cards,
plain
postcards
and
Manufacture:
correspondence cards, of paper or paperboard;
boxes, pouches, wallets and writing compen — from materials of any heading,
diums, of paper or paperboard, containing an
except that of the product, and
assortment of paper stationery
— in which the value of all the
materials used does not exceed
50 % of the ex-works price of
the product
ex4818 Toilet
paper Manufacture
from
paper-making
materials of Chapter 47

---

L 54/56
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex4819 Cartons,
boxes,
cases,
bags
and
other
packing
Manufacture:
containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibres
— 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
ex4820 Letter
pads Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex4823 Other
paper,
paperboard,
cellulose
wadding
and
Manufacture from paper-making
webs of cellulose fibres, cut to size or shape materials of Chapter 47
ex Chapter 49 Printed
books,
newspapers,
pictures
and
other
Manufacture from materials of any
products of the printing industry; manuscripts, heading, except that of the product
typescripts and plans; except for:
4909 Printed
or
illustrated
postcards;
printed
cards
Manufacture from materials of any
bearing personal greetings, messages or heading, except those of headings
announcements, whether or not illustrated, 4909 and 4911
with or without envelopes or trimmings
4910 Calendars
of
any
kind,
printed,
including
calendar blocks:
– Calendars of the ‘perpetual’ type or with Manufacture:
replaceable blocks mounted on bases other
than paper or paperboard
— 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
– 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
ex5003 Silk
waste
(including
cocoons
unsuitable
for
Carding or combing of silk waste
reeling, yarn waste and garnetted stock),
carded or combed
5004 to
Silk yarn and yarn spun from silk waste Manufacture
from
( 7 ):
ex5006
— raw silk or silk waste, carded or
combed or otherwise prepared
for spinning,

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/57
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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
( 7 )
– Other Manufacture
from
( 7 ):
— 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, calen
dering, 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;
horsehair
yarn
Manufacture from materials of any
and woven fabric; except for:
heading, except that of the product
5106 to 5110 Yarn of wool, of fine or coarse animal hair or Manufacture from ( 7 ):
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 54/58
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(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
( 7 )
– Other Manufacture
from
( 7 ):
— 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, calen
dering, 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
( 7 ):
— 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
( 7 )
– Other Manufacture
from
( 7 ):
— coir yarn,

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/59
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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, calen
dering, 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
yarn
and
Manufacture from materials of any
woven fabrics of paper yarn; except for:
heading, except that of the product
5306 to 5308 Yarn
of
other
vegetable
textile
fibres;
paper
yarn Manufacture
from
( 7 ):
— 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
( 7 )
– Other Manufacture
from
( 7 ):
— coir yarn,
— jute yarn,
— natural fibres,
— man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

---

L 54/60
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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, calen
dering, 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
5401 to 5406 Yarn, monofilament and thread of man-made Manufacture from ( 7 ):
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
Woven fabrics of man-made filament yarn:
5408
– Incorporating rubber thread Manufacture
from
single
yarn
( 7 )
– Other Manufacture
from
( 7 ):
— 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, calen
dering, 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/61
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
5501 to 5507 Man-made
staple
fibres Manufacture
from
chemical
materials
or textile pulp
5508 to 5511 Yarn and sewing thread of man-made staple Manufacture from ( 7 ):
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
5512 to 5516 Woven
fabrics
of
man-made
staple
fibres:
– Incorporating rubber thread Manufacture
from
single
yarn
( 7 )
– Other Manufacture
from
( 7 ):
— 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, calen
dering, 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
yarns;
Manufacture from ( 7 ):
twine, cordage, ropes and cables and articles
thereof; except for:
— coir yarn,
— natural fibres,
— chemical materials or textile pulp,
or
— paper-making materials

---

L 54/62
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
5602 Felt,
whether
or
not
impregnated,
coated,
covered or laminated:
– Needleloom felt Manufacture
from
( 7 ):
— 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
( 7 ):
— natural fibres,
— man-made staple fibres made from
casein, or
— chemical materials or textile pulp
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 covered Manufacture
from
rubber
thread
or
cord, not textile covered
– Other Manufacture
from
( 7 ):
— 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, being Manufacture from ( 7 ):
textile yarn, or strip or the like of heading 5404
or 5405, combined with metal in the form of — natural fibres,
thread, strip or powder or covered with metal — man-made staple fibres, not carded
or combed or otherwise processed
for spinning,

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/63
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— chemical materials or textile pulp,
or
— paper-making materials
5606 Gimped
yarn,
and
strip
and
the
like
of
heading
Manufacture from ( 7 ):
5404 or 5405, gimped (other than those of
heading 5605 and gimped horsehair yarn); — natural fibres,
chenille yarn (including flock chenille yarn);
loop wale-yarn
— man-made staple fibres, not carded
or combed or otherwise processed
for spinning,
— chemical materials or textile pulp,
or
— paper-making materials
Chapter 57
Carpets and other textile floor coverings:
– Of needleloom felt Manufacture
from
( 7 ):
— 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
Jute fabric may be used as a backing
– Of other felt Manufacture
from
( 7 ):
— natural fibres, not carded or
combed or otherwise processed
for spinning, or
— chemical materials or textile pulp
– Other Manufacture
from
( 7 ):
— coir yarn or jute yarn,
— synthetic or artificial filament yarn,

---

L 54/64
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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
( 7 )
– Other Manufacture
from
( 7 ):
— 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, calen
dering, 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
Gobelins,
Manufacture from materials of any
Flanders, Aubusson, Beauvais and the like, and heading, except that of the product
needle-worked tapestries (for example, petit
point, cross stitch), whether or not made up
5810
Embroidery in the piece, in strips or in motifs 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
5901 Textile
fabrics
coated
with
gum
or
amylaceous
Manufacture from yarn
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:

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/65
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Containing not more than 90 % by weight of Manufacture from yarn
textile materials
– Other Manufacture
from
chemical
materials
or textile pulp
5903 Textile
fabrics
impregnated,
coated,
covered
or
Manufacture from yarn
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
not
cut
to
shape;
floor
Manufacture from yarn ( 7 )
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 laminated Manufacture from yarn
with rubber, plastics or other materials
– Other Manufacture
from
( 7 ):
— coir yarn,
— 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, calen
dering, 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:

---

L 54/66
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Knitted or crocheted fabrics Manufacture
from
( 7 ):
— 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 filament yarn, Manufacture from chemical materials
containing more than 90 % by weight of
textile materials
– Other Manufacture
from
yarn
5907 Textile
fabrics
otherwise
impregnated,
coated
or
Manufacture from yarn
covered; painted canvas being theatrical scenery,
studio back-cloths or the like
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
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, impregnated Manufacture
from
tubular
knitted
gas-
mantle fabric
– Other Manufacture
from
materials
of
any
heading, except that of the product
5909 to 5911 Textile
articles
of
a
kind
suitable
for
industrial
use:
– Polishing discs or rings other than of felt of Manufacture from yarn or waste
heading 5911
fabrics or rags of heading 6310
– Woven fabrics, of a kind commonly used in Manufacture from ( 7 ):
papermaking or other technical uses, felted or
not, whether or not impregnated or coated, — coir yarn,
tubular or endless with single or multiple
warp and/or weft, or flat woven with — the following materials:
multiple warp and/or weft of heading 5911
– – yarn of polytetrafluoroethy
lene ( 8 ),

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/67
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – 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-phenylenediamine and
isophthalic acid,
– – monofil of polytetrafluoroethy
lene ( 8 ),
– – yarn of synthetic textile fibres
of poly(p-phenylene terephtha
lamide),
– – 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
( 7 ):
— 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
( 7 ):
— natural fibres,
— man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
— chemical materials or textile pulp
Chapter 61 Articles
of
apparel
and
clothing
accessories,
knitted or crocheted:
– Obtained by sewing together or otherwise Manufacture from yarn ( 7 ) ( 9 )
assembling, two or more pieces of knitted
or crocheted fabric which have been either
cut to form or obtained directly to form

---

L 54/68
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Other Manufacture
from
( 7 ):
— 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
accessories,
not
Manufacture from yarn ( 7 ) ( 9 )
knitted or crocheted; except for:
ex6202,
Women’s, girls’ and babies’ clothing and Manufacture from yarn ( 9 )
ex6204,
clothing accessories for babies, embroidered
ex6206,
or
ex6209 and
ex6211
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 )
ex6210 and
Fire-resistant equipment of fabric covered with Manufacture from yarn ( 9 )
ex6216
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
Handkerchiefs, shawls, scarves, mufflers,
6214
mantillas, veils and the like:
– Embroidered Manufacture
from
unbleached
single
yarn ( 7 ) ( 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 ( 7 ) ( 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, calen
dering, 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/69
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
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 covered Manufacture from yarn ( 9 )
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 out Manufacture:
— 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;
worn
Manufacture from materials of any
clothing and worn textile articles; rags; except heading, except that of the product
for:
6301 to 6304 Blankets,
travelling
rugs,
bed
linen
etc.;
curtains
etc.; other furnishing articles:
– Of felt, of non-wovens Manufacture
from
( 7 ):
— natural fibres, or
— chemical materials or textile pulp
– Other:
– – Embroidered Manufacture
from
unbleached
single
yarn ( 9 ) ( 10 )
or
Manufacture from unembroidered
fabric (other than knitted or
crocheted), provided that the value of
the unembroidered fabric used does
not exceed 40 % of the ex-works
price of the product

---

L 54/70
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – Other Manufacture
from
unbleached
single
yarn ( 9 ) ( 10 )
6305 Sacks
and
bags,
of
a
kind
used
for
the
packing
Manufacture from ( 7 ):
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 non-wovens Manufacture
from
( 7 ) ( 9 ):
— natural fibres, or
— chemical materials or textile pulp
– Other Manufacture
from
unbleached
single
yarn ( 7 ) ( 9 )
6307 Other
made-up
articles,
including
dress
patterns Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
6308 Sets
consisting
of
woven
fabric
and
yarn,
Each item in the set must satisfy the
whether or not with accessories, for making rule which would apply to it if it were
up into rugs, tapestries, embroidered table not included in the set. However, non-
cloths or serviettes, or similar textile articles, originating articles may be incor
put up in packings for retail sale
porated, provided that their total
value does not exceed 15 % of the
ex-works price of the set
ex Chapter 64 Footwear,
gaiters
and
the
like;
parts
of
such
Manufacture from materials of any
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 whether or Manufacture from materials of any
not attached to soles other than outer soles); heading, except that of the product
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
6505 Hats
and
other
headgear,
knitted
or
crocheted,
Manufacture from yarn or textile
or made up from lace, felt or other textile fibres ( 9 )
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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/71
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 66 Umbrellas,
sun
umbrellas,
walking-sticks,
seat-
Manufacture from materials of any
sticks, whips, riding-crops, and parts thereof; heading, except that of the product
except for:
6601 Umbrellas
and
sun
umbrellas
(including
Manufacture in which the value of all
walking-stick umbrellas, garden umbrellas and the materials used does not exceed
similar umbrellas)
50 % of the ex-works price of the
product
Chapter 67
Prepared feathers and down and articles made Manufacture from materials of any
of feathers or of down; artificial flowers; articles heading, except that of the product
of human hair
ex Chapter 68 Articles
of
stone,
plaster,
cement,
asbestos,
mica
Manufacture from materials of any
or similar materials; except for:
heading, except that of the product
ex6803 Articles
of
slate
or
of
agglomerated
slate Manufacture
from
worked
slate
ex6812 Articles
of
asbestos;
articles
of
mixtures
with
a
Manufacture from materials of any
basis of asbestos or of mixtures with a basis of heading
asbestos and magnesium carbonate
ex6814 Articles
of
mica,
including
agglomerated
or
Manufacture from worked mica
reconstituted mica, on a support of paper, (including agglomerated or recon
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
ex7003,
Glass with a non-reflecting layer Manufacture
from
materials
of
ex7004 and
heading 7001
ex7005
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 dielectric Manufacture from non-coated glass-
thin film, and of a semiconductor grade in plate substrate of heading 7006
accordance with SEMII-standards ( 11 )
– Other Manufacture
from
materials
of
heading 7001
7007 Safety
glass,
consisting
of
toughened
(tempered)
Manufacture from materials of
or laminated glass
heading 7001
7008 Multiple-walled
insulating
units
of
glass Manufacture
from
materials
of
heading 7001
7009 Glass
mirrors,
whether
or
not
framed,
including
Manufacture from materials of
rear-view mirrors
heading 7001

---

L 54/72
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
7010 Carboys,
bottles,
flasks,
jars,
pots,
phials,
Manufacture from materials of any
ampoules and other containers, of glass, of a heading, except that of the product
kind used for the conveyance or packing of
goods; preserving jars of glass; stoppers, lids or
and other closures, of glass
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
7013 Glassware
of
a
kind
used
for
table,
kitchen,
Manufacture from materials of any
toilet, office, indoor decoration or similar heading, except that of the product
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
ex7019 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 semi- Manufacture from materials of any
precious stones, precious metals, metals clad heading, except that of the product
with precious metal, and articles thereof;
imitation jewellery; coin; except for:
ex7101 Natural
or
cultured
pearls,
graded
and
Manufacture in which the value of all
temporarily strung for convenience of transport the materials used does not exceed
50 % of the ex-works price of the
product
ex7102,
Worked precious or semi-precious stones Manufacture from unworked precious
ex7103 and
(natural, synthetic or reconstructed)
or semi-precious stones
ex7104
7106,
Precious metals:
7108 and
7110
– Unwrought Manufacture
from
materials
of
any
heading, except those of headings
7106, 7108 and 7110
or

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/73
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
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 form Manufacture
from
unwrought
precious metals
ex7107,
Metals clad with precious metals, semi-manufac Manufacture from metals clad with
ex7109 and
tured
precious metals, unwrought
ex7111
7116
Articles of natural or cultured pearls, precious Manufacture in which the value of all
or semi-precious stones (natural, synthetic or the materials used does not exceed
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-alloy
Manufacture from materials of
steel
heading 7201, 7202, 7203, 7204 or
7205
7208 to 7216 Flat-rolled products, bars and rods, angles, Manufacture from ingots or other
shapes and sections of iron or non-alloy steel primary forms of heading 7206
7217 Wire
of
iron
or
non-alloy
steel Manufacture
from
semi-finished
materials of heading 7207
ex7218,
Semi-finished products, flat-rolled products, Manufacture from ingots or other
7219 to
bars and rods, angles, shapes and sections of primary forms of heading 7218
7222
stainless steel
7223 Wire
of
stainless
steel Manufacture
from
semi-finished
materials of heading 7218

---

L 54/74
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex7224,
Semi-finished products, flat-rolled products, Manufacture from ingots or other
7225 to
hot-rolled bars and rods, in irregularly wound primary forms of heading 7206,
7228
coils; angles, shapes and sections, of other alloy 7218 or 7224
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
ex7301 Sheet
piling Manufacture
from
materials
of
heading 7206
7302 Railway
or
tramway
track
construction
material
Manufacture from materials of
of iron or steel, the following: rails, check-rails heading 7206
and rack rails, switch blades, crossing frogs,
point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates), rail clips, bedplates,
ties and other material specialised for jointing
or fixing rails
7304,
Tubes, pipes and hollow profiles, of iron (other Manufacture from materials of
7305 and
than cast iron) or steel
heading 7206, 7207, 7218 or 7224
7306
ex7307
Tube or pipe fittings of stainless steel (ISO No Turning, drilling, reaming, threading,
X5CrNiMo 1712), consisting of several parts
deburring and sandblasting of forged
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
buildings
of
Manufacture from materials of any
heading 9406) and parts of structures (for heading, except that of the product.
example, bridges and bridge-sections, lock- However, welded angles, shapes and
gates, towers, lattice masts, roofs, roofing sections of heading 7301 may not
frameworks, doors and windows and their be used
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 struc
tures, of iron or steel
ex7315 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/75
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
7401 Copper
mattes;
cement
copper
(precipitated
Manufacture from materials of any
copper)
heading, except that of the product
7402 Unrefined
copper;
copper
anodes
for
electrolytic
Manufacture from materials of any
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 containing Manufacture from refined copper,
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 other Manufacture from materials of any
intermediate products of nickel metallurgy; heading, except that of the product
unwrought nickel; nickel waste and scrap
ex Chapter 76 Aluminium
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
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

---

L 54/76
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
7602 Aluminium
waste
or
scrap Manufacture
from
materials
of
any
heading, except that of the product
ex7616 Aluminium
articles
other
than
gauze,
cloth,
Manufacture:
grill, netting, fencing, reinforcing fabric and
similar materials (including endless bands) of — from materials of any heading,
aluminium wire, and expanded metal of
except that of the product.
aluminium
However, gauze, cloth, grill,
netting, fencing, reinforcing fabric
and similar materials (including
endless bands) of aluminium
wire, or expanded metal of
aluminium may be used; 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/77
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(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
Tin waste and scrap; other articles of tin Manufacture
from
materials
of
any
8007
heading, except that of the product
Chapter 81 Other
base
metals;
cermets;
articles
thereof:
– Other base metals, wrought; articles thereof Manufacture
in
which
the
value
of
all
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 forks, of Manufacture from materials of any
base metal; parts thereof of base metal; except heading, except that of the product
for:
8206
Tools of two or more of the headings 8202 to Manufacture from materials of any
8205, put up in sets for retail sale
heading, except those of headings
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,
whether
Manufacture:
or not power-operated, or for machine-tools
(for example, for pressing, stamping, — from materials of any heading,
punching, tapping, threading, drilling, boring,
except that of the product, and
broaching, milling, turning, or screwdriving),
including dies for drawing or extruding metal, — in which the value of all the
and rock drilling or earth boring tools
materials used does not exceed
40 % of the ex-works price of
the product
8208 Knives
and
cutting
blades,
for
machines
or
for
Manufacture:
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

---

L 54/78
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex8211 Knives
with
cutting
blades,
serrated
or
not
Manufacture from materials of any
(including pruning knives), other than knives heading, except that of the product.
of heading 8208
However, knife blades and handles of
base metal may be used
8214 Other
articles
of
cutlery
(for
example,
hair
Manufacture from materials of any
clippers, butchers’ or kitchen cleavers, heading, except that of the product.
choppers and mincing knives, paper knives); However, handles of base metal may
manicure or pedicure sets and instruments be used
(including nail files)
8215 Spoons,
forks,
ladles,
skimmers,
cake-servers,
Manufacture from materials of any
fish-knives, butter-knives, sugar tongs and heading, except that of the product.
similar kitchen or tableware
However, handles of base metal may
be used
ex Chapter 83 Miscellaneous
articles
of
base
metal;
except
for: Manufacture from materials of any
heading, except that of the product
ex8302 Other
mountings,
fittings
and
similar
articles
Manufacture from materials of any
suitable for buildings, and automatic door heading, except that of the product.
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
ex8306 Statuettes
and
other
ornaments,
of
base
metal Manufacture from materials of any
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
mech Manufacture:
Manufacture in which the value of all
anical appliances; parts thereof; except for:
the materials used does not exceed
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
ex8401 Nuclear
fuel
elements Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except that of the prod the materials used does not exceed
uct ( 12 )
30 % of the ex-works price of the
product
8402 Steam
or
other
vapour
generating
boilers
(other
Manufacture:
Manufacture in which the value of all
than central heating hot water boilers capable
the materials used does not exceed
also of producing low pressure steam); super- — from materials of any heading, 25 % of the ex-works price of the
heated water boilers
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/79
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
8403 and
Central heating boilers other than those of Manufacture from materials of any Manufacture in which the value of all
ex8404
heading 8402 and auxiliary plant for central heading, except those of headings the materials used does not exceed
heating boilers
8403 and 8404
40 % of the ex-works price of the
product
8406 Steam
turbines
and
other
vapour
turbines Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
8407 Spark-ignition
reciprocating
or
rotary
internal
Manufacture in which the value of all
combustion piston engines
the materials used does not exceed
40 % of the ex-works price of the
product
8408 Compression-ignition
internal
combustion
Manufacture in which the value of all
piston engines (diesel or semi-diesel engines)
the materials used does not exceed
40 % of the ex-works price of the
product
8409 Parts
suitable
for
use
solely
or
principally
with
Manufacture in which the value of all
the engines of heading 8407 or 8408
the materials used does not exceed
40 % of the ex-works price of the
product
8411 Turbo-jets,
turbo-propellers
and
other
gas
Manufacture:
Manufacture in which the value of all
turbines
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— 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
ex8413 Rotary
positive
displacement
pumps Manufacture:
Manufacture in which the value of all
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
ex8414 Industrial
fans,
blowers
and
the
like Manufacture:
Manufacture in which the value of all
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product

---

L 54/80
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
8415 Air
conditioning
machines,
comprising
a
Manufacture in which the value of all
motor-driven fan and elements for changing the materials used does not exceed
the temperature and humidity, including those 40 % of the ex-works price of the
machines in which the humidity cannot be product
separately regulated
8418 Refrigerators,
freezers
and
other
refrigerating
or
Manufacture:
Manufacture in which the value of all
freezing equipment, electric or other; heat
the materials used does not exceed
pumps other than air conditioning machines — from materials of any heading, 25 % of the ex-works price of the
of heading 8415
except that of the product,
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 orig
inating materials used
ex8419
Machines for wood, paper pulp, paper and Manufacture in which:
Manufacture in which the value of all
paperboard industries
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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,
other
Manufacture in which:
Manufacture in which the value of all
than for metals or glass, and cylinders therefore
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
balances
of
a
Manufacture:
Manufacture in which the value of all
sensitivity of 5 cg or better), including weight
the materials used does not exceed
operated counting or checking machines; — from materials of any heading, 25 % of the ex-works price of the
weighing machine weights of all kinds
except that of the product, and
product
— 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
machinery
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
works price of the product, and

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/81
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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
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
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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,
scraping,
Manufacture in which:
Manufacture in which the value of all
excavating, tamping, compacting, extracting or
the materials used does not exceed
boring machinery, for earth, minerals or ores; — the value of all the materials used 30 % of the ex-works price of the
pile-drivers and pile-extractors; snow-ploughs
does not exceed 40 % of the ex- product
and snow-blowers
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
ex8431 Parts
suitable
for
use
solely
or
principally
with
Manufacture in which the value of all
road rollers
the materials used does not exceed
40 % of the ex-works price of the
product
8439 Machinery
for
making
pulp
of
fibrous
cellulosic
Manufacture in which:
Manufacture in which the value of all
material or for making or finishing paper or
the materials used does not exceed
paperboard
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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

---

L 54/82
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
8441 Other
machinery
for
making
up
paper
pulp,
Manufacture in which:
Manufacture in which the value of all
paper or paperboard, including cutting
the materials used does not exceed
machines of all kinds
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
ex8443 Printers,
for
office
machines
(for
example
Manufacture in which the value of all
automatic data processing machines, word- the materials used does not exceed
processing machines, etc.)
40 % of the ex-works price of the
product
8444 to 8447 Machines
of
these
headings
for
use
in
the
textile Manufacture in which the value of all
industry
the materials used does not exceed
40 % of the ex-works price of the
product
ex8448 Auxiliary
machinery
for
use
with
machines
of
Manufacture in which the value of all
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) with heads Manufacture in which:
of a weight not exceeding 16 kg without
motor or 17 kg with motor
— the value of all the materials used
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 orig
inating 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
parts
and Manufacture in which the value of all
accessories of headings 8456 to 8466
the materials used does not exceed
40 % of the ex-works price of the
product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/83
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
8469 to 8472 Office machines (for example, typewriters, Manufacture in which the value of all
calculating machines, automatic data processing the materials used does not exceed
machines, duplicating machines, stapling 40 % of the ex-works price of the
machines)
product
8480 Moulding
boxes
for
metal
foundry;
mould
Manufacture in which the value of all
bases; moulding patterns; moulds for metal the materials used does not exceed
(other than ingot moulds), metal carbides, 50 % of the ex-works price of the
glass, mineral materials, rubber or plastics
product
8482 Ball
or
roller
bearings Manufacture: Manufacture in which the value of all
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
8484 Gaskets
and
similar
joints
of
metal
sheeting
Manufacture in which the value of all
combined with other material or of two or the materials used does not exceed
more layers of metal; sets or assortments of 40 % of the ex-works price of the
gaskets and similar joints, dissimilar in product
composition, put up in pouches, envelopes or
similar packings; mechanical seals
ex8486
– Machine tools for working any material by Manufacture in which the value of all
removal of material, by laser or other light the materials used does not exceed
or photon beam, ultrasonic, electrodischarge, 40 % of the ex-works price of the
electrochemical, electron beam, ionic-beam or product
plasma arc processes and parts and acces
sories thereof
– machine tools (including presses) for working
metal by bending, folding, straightening, flat
tening, 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 types Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product

---

L 54/84
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– lifting, handing, loading or unloading Manufacture in which:
Manufacture in which the value of all
machinery
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
electrical
Manufacture in which the value of all
connectors, insulators, coils, contacts or other the materials used does not exceed
electrical features, not specified or included 40 % of the ex-works price of the
elsewhere in this Chapter
product
ex Chapter 85 Electrical
machinery
and
equipment
and
parts
Manufacture:
Manufacture in which the value of all
thereof; sound recorders and reproducers,
the materials used does not exceed
television image and sound recorders and — from materials of any heading, 30 % of the ex-works price of the
reproducers, and parts and accessories of such
except that of the product, and
product
articles; except for:
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
8501 Electric
motors
and
generators
(excluding
Manufacture in which:
Manufacture in which the value of all
generating sets)
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
converters Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
ex8504 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/85
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex8517 Other
apparatus
for
the
transmission
or
Manufacture in which:
Manufacture in which the value of all
reception of voice, images or other data,
the materials used does not exceed
including apparatus for communication in a — the value of all the materials used 25 % of the ex-works price of the
wireless network (such as a local or wide area
does not exceed 40 % of the ex- product
network), other than transmission or reception
works price of the product, and
apparatus of headings 8443, 8525, 8527 or
8528
— the value of all the non-originating
materials used does not exceed the
value of all the originating
materials used
ex8518 Microphones
and
stands
therefor;
loudspeakers,
Manufacture in which:
Manufacture in which the value of all
whether or not mounted in their enclosures;
the materials used does not exceed
audio-frequency electric amplifiers; electric — the value of all the materials used 25 % of the ex-works price of the
sound amplifier sets
does not exceed 40 % of the ex- 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
8519 Sound
recording
and
sound
reproducing
Manufacture in which:
Manufacture in which the value of all
apparatus
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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
8521 Video
recording
or
reproducing
apparatus,
Manufacture in which:
Manufacture in which the value of all
whether or not incorporating a video tuner
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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
8522 Parts
and
accessories
suitable
for
use
solely
or
Manufacture in which the value of all
principally with the apparatus of headings 8519 the materials used does not exceed
to 8521
40 % of the ex-works price of the
product
8523 Discs,
tapes,
solid-state
non-volatile
storage
devices, ‘smart cards’ and other media for the
recording of sound or of other phenomena,
whether or not recorded, including matrices
and masters for the production of discs, but
excluding products of Chapter 37:
– Unrecorded discs, tapes, solid-state non- Manufacture in which the value of all
volatile storage devices and other media for the materials used does not exceed
the recording of sound or of other 40 % of the ex-works price of the
phenomena, but excluding products of product
Chapter 37;

---

L 54/86
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Recorded discs, tapes solid-state non-volatile Manufacture in which:
Manufacture in which the value of all
storage devices and other media for the
the materials used does not exceed
recording of sound or of other phenomena, — the value of all the materials used 30 % of the ex-works price of the
but excluding products of Chapter 37
does not exceed 40 % of the ex- product
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 production of Manufacture in which:
Manufacture in which the value of all
discs, but excluding products of Chapter 37;
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- product
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’ with two or Manufacture:
Manufacture in which the value of all
more electronic integrated circuits
the materials used does not exceed
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— 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 integrated Manufacture in which:
Manufacture in which the value of all
circuit
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- product
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 appro
priate dopant, whether or not
assembled and/or tested in a country
other than those specified in Article 3
8525 Transmission
apparatus
for
radio-broadcasting
Manufacture in which:
Manufacture in which the value of all
or television, whether or not incorporating
the materials used does not exceed
reception apparatus or sound recording or — the value of all the materials used 25 % of the ex-works price of the
reproducing apparatus; television cameras,
does not exceed 40 % of the ex- product
digital cameras and video camera recorders
works price of the product, and

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/87
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
— 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
apparatus and radio remote control apparatus
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- 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
8527 Reception
apparatus
for
radio-broadcasting,
Manufacture in which:
Manufacture in which the value of all
whether or not combined, in the same
the materials used does not exceed
housing, with sound recording or reproducing — the value of all the materials used 25 % of the ex-works price of the
apparatus or a clock
does not exceed 40 % of the ex- 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
8528 Monitors
and
projectors,
not
incorporating
television reception apparatus; reception
apparatus for television, whether or not incor
porating radio-broadcast receivers or sound or
video recording or reproducing apparatus:
– Monitors and projectors, not incorporating Manufacture in which the value of all
television reception apparatus, of a kind the materials used does not exceed
solely or principally used in an automatic 40 % of the ex-works price of the
data-processing system of heading 8471
product
– Other monitors and projectors, not incor
Manufacture in which:
Manufacture in which the value of all
porating television reception apparatus;
the materials used does not exceed
reception apparatus for television, whether — the value of all the materials used 25 % of the ex-works price of the
or not incorporating radio broadcast
does not exceed 40 % of the ex- product
receivers or sound or video recording or
works price of the product, and
reproducing apparatus;
— the value of all the non-originating
materials used does not exceed the
value of all the originating
materials used
8529 Parts
suitable
for
use
solely
or
principally
with
the apparatus of headings 8525 to 8528:
– Suitable for use solely or principally with Manufacture in which the value of all
video recording or reproducing apparatus
the materials used does not exceed
40 % of the ex-works price of the
product

---

L 54/88
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Suitable for use solely or principally with Manufacture:
Manufacture in which the value of all
monitors and projectors, not incorporating
the materials used does not exceed
television reception apparatus, of a kind — from materials of any heading, 30 % of the ex-works price of the
solely or principally used in an automatic
except that of the product, and
product
data-processing system of heading 8471
— 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
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- 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
protecting
Manufacture in which:
Manufacture in which the value of all
electrical circuits, or for making connections to
the materials used does not exceed
or in electrical circuits for a voltage exceeding — the value of all the materials used 30 % of the ex-works price of the
1 000 V
does not exceed 40 % of the ex- product
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
protecting
electrical circuits, or for making connections to
or in electrical circuits for a voltage not
exceeding 1
000
V; connectors for optical
fibres, optical fibre bundles or cables:
– Electrical apparatus for
switching or Manufacture in which:
Manufacture in which the value of all
protecting electrical circuits, or for making
the materials used does not exceed
connections to or in electrical circuits for a — the value of all the materials used 30 % of the ex-works price of the
voltage not exceeding 1 000 V
does not exceed 40 % of the ex- product
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
– 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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/89
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – 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
8537 Boards,
panels,
consoles,
desks,
cabinets
and
Manufacture in which:
Manufacture in which the value of all
other bases, equipped with two or more
the materials used does not exceed
apparatus of heading 8535 or 8536, for — the value of all the materials used 30 % of the ex-works price of the
electric control or the distribution of electricity,
does not exceed 40 % of the ex- product
including those incorporating instruments or
works price of the product, and
apparatus of Chapter 90, and numerical
control apparatus, other than switching — within the above limit, the value
apparatus of heading 8517
of all the materials of heading
8538 used does not exceed 10 %
of the ex-works price of the
product
ex8541 Diodes,
transistors
and
similar
semi-conductor
Manufacture:
Manufacture in which the value of all
devices, except wafers not yet cut into chips
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
8542 Electronic
integrated
circuits
– Monolithic integrated circuits Manufacture
in
which: Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- product
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 appro
priate dopant, whether or not
assembled and/or tested in a country
other than those specified in Article 3
– Multichips which are parts of machinery or Manufacture in which the value of all
apparatus, not specified or included the materials used does not exceed
elsewhere in this Chapter
40 % of the ex-works price of the
product

---

L 54/90
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Other Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- product
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
8544 Insulated
(including
enamelled
or
anodised)
Manufacture in which the value of all
wire, cable (including coaxial cable) and other the materials used does not exceed
insulated electric conductors, whether or not 40 % of the ex-works price of the
fitted with connectors; optical fibre cables, product
made up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectors
8545 Carbon
electrodes,
carbon
brushes,
lamp
Manufacture in which the value of all
carbons, battery carbons and other articles of the materials used does not exceed
graphite or other carbon, with or without 40 % of the ex-works price of the
metal, of a kind used for electrical purposes
product
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
machines,
Manufacture in which the value of all
appliances or equipment, being fittings wholly the materials used does not exceed
of insulating materials apart from any minor 40 % of the ex-works price of the
components of metal (for example, threaded product
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 insu
lating material
8548 Waste
and
scrap
of
primary
cells,
primary
batteries and electric accumulators; spent
primary cells, spent primary batteries and
spent electric accumulators; electrical parts of
machinery or apparatus, not specified or
included elsewhere in this Chapter
– Electronic microassemblies Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- product
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

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/91
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– Other Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
ex Chapter 86 Railway
or
tramway
locomotives,
rolling-stock
Manufacture in which the value of all
and parts thereof; railway or tramway track the materials used does not exceed
fixtures and fittings and parts thereof; mech 40 % of the ex-works price of the
anical (including electro-mechanical) traffic product
signalling equipment of all kinds; except for:
8608 Railway
or
tramway
track
fixtures
and
fittings;
Manufacture:
Manufacture in which the value of all
mechanical (including electromechanical)
the materials used does not exceed
signalling, safety or traffic control equipment — from materials of any heading, 30 % of the ex-works price of the
for railways, tramways, roads, inland waterways,
except that of the product, and
product
parking facilities, port installations or airfields;
parts of the foregoing
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
ex Chapter 87 Vehicles
other
than
railway
or
tramway
rolling-
Manufacture in which the value of all
stock, and parts and accessories thereof; except the materials used does not exceed
for:
40 % of the ex-works price of the
product
8709 Works
trucks,
self-propelled,
not
fitted
with
Manufacture:
Manufacture in which the value of all
lifting or handling equipment, of the type
the materials used does not exceed
used in factories, warehouses, dock areas or — from materials of any heading, 30 % of the ex-works price of the
airports for short distance transport of goods;
except that of the product, and
product
tractors of the type used on railway station plat
forms; parts of the foregoing vehicles
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
8710 Tanks
and
other
armoured
fighting
vehicles,
Manufacture:
Manufacture in which the value of all
motorized, whether or not fitted with
the materials used does not exceed
weapons, and parts of such vehicles
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— 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:

---

L 54/92
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
– – Not exceeding 50 cm 3
Manufacture in which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 20 % of the ex-works price of the
does not exceed 40 % of the ex- 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
– – Exceeding 50 cm 3
Manufacture in which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 25 % of the ex-works price of the
does not exceed 40 % of the ex- 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
– Other Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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
ex8712 Bicycles
without
ball
bearings Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except those of heading the materials used does not exceed
8714
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
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— 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,
not
Manufacture:
Manufacture in which the value of all
mechanically propelled; parts thereof
the materials used does not exceed
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/93
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 88 Aircraft,
spacecraft,
and
parts
thereof;
except
Manufacture from materials of any Manufacture in which the value of all
for:
heading, except that of the product
the materials used does not exceed
40 % of the ex-works price of the
product
ex8804 Rotochutes Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, including other materials of the materials used does not exceed
heading 8804
40 % of the ex-works price of the
product
8805 Aircraft
launching
gear;
deck-arrestor
or
similar
Manufacture from materials of any Manufacture in which the value of all
gear; ground flying trainers; parts of the heading, except that of the product
the materials used does not exceed
foregoing articles
30 % of 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
heading, except that of the product. the materials used does not exceed
However, hulls of heading 8906 may 40 % of the ex-works price of the
not be used
product
ex Chapter 90 Optical, photographic, cinematographic,
Manufacture:
Manufacture in which the value of all
measuring, checking, precision, medical or
the materials used does not exceed
surgical instruments and apparatus; parts and — from materials of any heading, 30 % of the ex-works price of the
accessories thereof; except for:
except that of the product, and
product
— 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;
optical
Manufacture in which the value of all
fibre cables other than those of heading 8544; the materials used does not exceed
sheets and plates of polarizing material; lenses 40 % of the ex-works price of the
(including contact lenses), prisms, mirrors and product
other optical elements, of any material,
unmounted, other than such elements of glass
not optically worked
9002 Lenses,
prisms,
mirrors
and
other
optical
Manufacture in which the value of all
elements, of any material, mounted, being the materials used does not exceed
parts of or fittings for instruments or apparatus, 40 % of the ex-works price of the
other than such elements of glass not optically product
worked
9004 Spectacles,
goggles
and
the
like,
corrective,
Manufacture in which the value of all
protective or other
the materials used does not exceed
40 % of the ex-works price of the
product

---

L 54/94
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex9005 Binoculars,
monoculars,
other
optical
tele Manufacture:
Manufacture in which the value of all
scopes, and mountings therefor, except for
the materials used does not exceed
astronomical refracting telescopes and — from materials of any heading, 30 % of the ex-works price of the
mountings therefor
except that of the product,
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 orig
inating materials used
ex9006 Photographic
(other
than
cinematographic)
Manufacture:
Manufacture in which the value of all
cameras; photographic flashlight apparatus and
the materials used does not exceed
flashbulbs other than electrically ignited flash — from materials of any heading, 30 % of the ex-works price of the
bulbs
except that of the product,
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 orig
inating materials used
9007 Cinematographic
cameras
and
projectors,
Manufacture:
Manufacture in which the value of all
whether or not incorporating sound recording
the materials used does not exceed
or reproducing apparatus
— from materials of any heading, 30 % of the ex-works price of the
except that of the product,
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 orig
inating materials used
9011 Compound
optical
microscopes,
including
those
Manufacture:
Manufacture in which the value of all
for photomicrography, cinephotomicrography
the materials used does not exceed
or microprojection
— from materials of any heading, 30 % of the ex-works price of the
except that of the product,
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 orig
inating materials used

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/95
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex9014 Other
navigational
instruments
and
appliances Manufacture
in
which
the
value
of
all
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, oceanographic, hydro the materials used does not exceed
logical, meteorological or geophysical
40 % of the ex-works price of the
instruments and appliances, excluding
product
compasses; rangefinders
9016
Balances of a sensitivity of 5 cg or better, with Manufacture in which the value of all
or without weights
the materials used does not exceed
40 % of the ex-works price of the
product
9017 Drawing,
marking-out
or
mathematical
calcu Manufacture in which the value of all
lating instruments (for example, drafting the materials used does not exceed
machines, pantographs, protractors, drawing 40 % of the ex-works price of the
sets, slide rules, disc calculators); instruments product
for measuring length, for use in the hand (for
example, measuring rods and tapes, microm
eters, 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
appliances or dentists’ spittoons
heading, including other materials of the materials used does not exceed
heading 9018
40 % of the ex-works price of the
product
– Other Manufacture:
Manufacture in which the value of all
the materials used does not exceed
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— 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
apparatus; psychological aptitude-testing
the materials used does not exceed
apparatus; ozone therapy, oxygen therapy, — from materials of any heading, 25 % of the ex-works price of the
aerosol therapy, artificial respiration or other
except that of the product, and
product
therapeutic respiration apparatus
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product

---

L 54/96
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
9020 Other
breathing
appliances
and
gas
masks,
Manufacture:
Manufacture in which the value of all
excluding protective masks having neither
the materials used does not exceed
mechanical parts nor replaceable filters
— from materials of any heading, 25 % of the ex-works price of the
except that of the product, and
product
— in which the value of all the
materials used does not exceed
40 % of the ex-works price of
the product
9024 Machines
and
appliances
for
testing
the
Manufacture in which the value of all
hardness, strength, compressibility, elasticity or the materials used does not exceed
other mechanical properties of materials (for 40 % of the ex-works price of the
example, metals, wood, textiles, paper, plastics) product
9025 Hydrometers
and
similar
floating
instruments,
Manufacture in which the value of all
thermometers, pyrometers, barometers, hygro the materials used does not exceed
meters and psychrometers, recording or not, 40 % of the ex-works price of the
and any combination of these instruments
product
9026 Instruments
and
apparatus
for
measuring
or
Manufacture in which the value of all
checking the flow, level, pressure or other the materials used does not exceed
variables of liquids or gases (for example, flow 40 % of the ex-works price of the
meters, level gauges, manometers, heat meters), product
excluding instruments and apparatus of heading
9014, 9015, 9028 or 9032
9027 Instruments
and
apparatus
for
physical
or
Manufacture in which the value of all
chemical analysis (for example, polarimeters, the materials used does not exceed
refractometers, spectrometers, gas or smoke 40 % of the ex-works price of the
analysis apparatus); instruments and apparatus product
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
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/97
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
9029
Revolution counters, production counters, taxi Manufacture in which the value of all
meters, mileometers, pedometers and the like; the materials used does not exceed
speed indicators and tachometers, other than 40 % of the ex-works price of the
those of heading 9014 or 9015; stroboscopes product
9030 Oscilloscopes,
spectrum
analysers
and
other
Manufacture in which the value of all
instruments and apparatus for measuring or the materials used does not exceed
checking electrical quantities, excluding meters 40 % of the ex-works price of the
of heading 9028; instruments and apparatus for product
measuring or detecting alpha, beta, gamma, X-
ray, cosmic or other ionizing radiations
9031 Measuring
or
checking
instruments,
appliances
Manufacture in which the value of all
and machines, not specified or included the materials used does not exceed
elsewhere in this chapter; profile projectors
40 % of the ex-works price of the
product
9032 Automatic
regulating
or
controlling
instruments
Manufacture in which the value of all
and apparatus
the materials used does not exceed
40 % of the ex-works price of the
product
9033 Parts
and
accessories
(not
specified
or
included
Manufacture in which the value of all
elsewhere in this chapter) for machines, the materials used does not exceed
appliances, instruments or apparatus of 40 % of the ex-works price of the
Chapter 90
product
ex Chapter 91
Clocks and watches and parts thereof; except Manufacture in which the value of all
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
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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
9109 Clock
movements,
complete
and
assembled Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
— the value of all the materials used 30 % of the ex-works price of the
does not exceed 40 % of the ex- 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

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L 54/98
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
9110 Complete
watch
or
clock
movements,
Manufacture in which:
Manufacture in which the value of all
unassembled or partly assembled (movement
the materials used does not exceed
sets); incomplete watch or clock movements, — the value of all the materials used 30 % of the ex-works price of the
assembled; rough watch or clock movements
does not exceed 40 % of the ex- product
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
9111 Watch
cases
and
parts
thereof Manufacture:
Manufacture in which the value of all
the materials used does not exceed
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— 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 for other Manufacture:
Manufacture in which the value of all
goods of this chapter, and parts thereof
the materials used does not exceed
— from materials of any heading, 30 % of the ex-works price of the
except that of the product, and
product
— 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- or silver- Manufacture in which the value of all
plated, or of metal clad with precious metal the materials used does not exceed
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
accessories
of
Manufacture in which the value of all
such articles
the materials used does not exceed
40 % of the ex-works price of the
product
Chapter 93
Arms and ammunition; parts and accessories Manufacture in which the value of all
thereof
the materials used does not exceed
50 % of the ex-works price of the
product

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/99
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 94 Furniture;
bedding,
mattresses,
mattress
Manufacture from materials of any Manufacture in which the value of all
supports, cushions and similar stuffed heading, except that of the product
the materials used does not exceed
furnishings; lamps and lighting fittings, not
40 % of the ex-works price of the
elsewhere specified or included; illuminated
product
signs, illuminated name-plates and the like;
prefabricated buildings; except for:
ex9401 and
Base metal furniture, incorporating unstuffed Manufacture from materials of any Manufacture in which the value of all
ex9403
cotton cloth of a weight of 300 g/m 2 or less heading, except that of the product
the materials used does not exceed
40 % of the ex-works price of the
or
product
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
originating and are classified in a
heading other than heading 9401
or 9403
9405 Lamps
and
lighting
fittings
including
search Manufacture in which the value of all
lights and spotlights and parts thereof, not the materials used does not exceed
elsewhere specified or included; illuminated 50 % of the ex-works price of the
signs, illuminated name-plates and the like, product
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
and
Manufacture from materials of any
accessories thereof; except for:
heading, except that of the product
ex9503 Other
toys;
reduced-size
(‘scale’)
models
and
Manufacture:
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
ex9506 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

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L 54/100
EN
Official Journal of the European Union
26.2.2013
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex Chapter 96 Miscellaneous
manufactured
articles;
except
for: Manufacture from materials of any
heading, except that of the product
ex9601 and
Articles of animal, vegetable or mineral carving Manufacture from ‘worked’ carving
ex9602
materials
materials of the same heading as the
product
ex9603
Brooms and brushes (except for besoms and the Manufacture in which the value of all
like and brushes made from marten or squirrel the materials used does not exceed
hair), hand-operated mechanical floor sweepers, 50 % of the ex-works price of the
not motorized, paint pads and rollers, squeegees product
and mops
9605 Travel
sets
for
personal
toilet,
sewing
or
shoe
or
Each item in the set must satisfy the
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
and
Manufacture:
press-studs, button moulds and other parts of
these articles; button blanks
— 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
9608 Ball-point
pens;
felt-tipped
and
other
porous-
Manufacture from materials of any
tipped pens and markers; fountain pens, heading, except that of the product.
stylograph pens and other pens; duplicating However, nibs or nib-points of the
stylos; propelling or sliding pencils; pen- same heading as the product may be
holders, pencil-holders and similar holders; used
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 or in cartridges; — from materials of any heading,
ink-pads, whether or not inked, with or
except that of the product, and
without boxes
— in which the value of all the
materials used does not exceed
50 % of the ex-works price of
the product
ex9613 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

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/101
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
ex9614 Smoking
pipes
and
pipe
bowls Manufacture
from
roughly-shaped
blocks
Chapter 97 Works
of
art,
collectors’
pieces
and
antiques Manufacture
from
materials
of
any
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 Notes 7.2.
( 3 ) 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.
( 4 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
( 5 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other
hand, this restriction only applies to that group of materials which predominates by weight in the product.
( 6 ) 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%.
( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 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 ) SEMI – Semiconductor Equipment and Materials Institute Incorporated.
( 12 ) This rule shall apply until 31.12.2005.

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L 54/102
EN
Official Journal of the European Union
26.2.2013
ANNEX III a
Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
Printing instructions
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m 2 . It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.
2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form
shall bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/103

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L 54/104
EN
Official Journal of the European Union
26.2.2013

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/105

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L 54/106
EN
Official Journal of the European Union
26.2.2013
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE
that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY
as follows the circumstances which have enabled these goods to meet the above conditions:
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
SUBMIT the
following
supporting
documents
( 1 ):
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
UNDERTAKE to
submit,
at
the
request
of
the
appropriate
authorities,
any
supporting
evidence
which
these
authorities may require for the purpose of issuing the attached certificate, and undertake, if
required, to agree to any inspection of my accounts and to any check on the processes of manu
facture of the above goods, carried out by the said authorities;
REQUEST
the issue of the attached certificate for these goods.
..........................................................................................................
(Place and date)
..........................................................................................................
(Signature)
( 1 ) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in
manufacture or to the goods re-exported in the same state.

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/107
ANNEX III b
Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED
Printing instructions
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be
allowed. The paper used shall be white, sized for writing, not containing mechanical pulp and weighing not less than
25 g/m 2 . It shall have a printed green guilloche pattern background making any falsification by mechanical or
chemical means apparent to the eye.
2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or may have
them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form
shall bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.

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L 54/108
EN
Official Journal of the European Union
26.2.2013

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/109

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L 54/110
EN
Official Journal of the European Union
26.2.2013

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/111
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE
that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY
as follows the circumstances which have enabled these goods to meet the above conditions:
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
SUBMIT the
following
supporting
documents
( 1 ):
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
..............................................................................................................................................................................................................................
UNDERTAKE to
submit,
at
the
request
of
the
appropriate
authorities,
any
supporting
evidence
which
these
authorities
may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to
any inspection of my accounts and to any check on the processes of manufacture of the above goods,
carried out by the said authorities;
REQUEST
the issue of the attached certificate for these goods.
..........................................................................................................
(Place and date)
..........................................................................................................
(Signature)
( 1 ) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in
manufacture or to the goods re-exported in the same state.

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L 54/112
EN
Official Journal of the European Union
26.2.2013
ANNEX IVa
Text of the origin declaration
The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
the footnotes do not have to be reproduced.
Albanian version
Eksportuesi i produkteve t mbuluara nga ky dokument (autorizim doganor Nr. .............. ( 1 )) deklaron q prve rasteve
kur tregohet qartsisht ndryshe, kto produkte jan me origjine preferenciale .................... ( 2 ).
Bosnian version
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlatenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porijekla.
Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № .................... ( 1 )) декларира, че освен
където ясно е отбелязано друго, тези продукти са с .......................................... преференциален произход ( 2 ).
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera n o .............. ( 1 )) declara que,
salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ............................ ( 2 ).
Croatian version
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlatenje br. ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog podrijetla.
Czech version
Vvozce vrobk uvedench v tomto dokumentu (íslo povolení ............. ( 1 )) prohlauje, e kromě zetelně oznaench
mají tyto vrobky preferenní pvod v .......................................... ( 2 ).
Danish version
Eksportren af varer, der er omfattet af nrvrende dokument, (toldmyndighedernes tilladelse nr. .............................. ( 1 )),
erklrer, at varerne, medmindre andet tydeligt er angivet, har prferenceoprindelse i ........................................... ( 2 ).
German version
Der Ausführer (Ermchtigter Ausführer; Bewilligungs-Nr. ...................... ( 1 )) der Waren, auf die sich dieses Handelspapier
bezieht, erklrt, dass diese Waren, soweit nicht anderes angegeben, prferenzbegünstigte .................................................... ( 2 )
Ursprungswaren sind.
Estonian version
Kesoleva dokumendiga hlmatud toodete eksportija (tolliameti kinnitus nr. ................... ( 1 )) deklareerib, et need tooted
on ........................................... ( 2 ) sooduspritoluga, vlja arvatud juhul kui on selgelt nidatud teisiti.
Greek version
Ο εξαγωγα των προντων που καλπτονται απ το παρν γγραφο (δεια τελωνεου υπ'αριθ. ................... ( 1 )) δηλνει τι,
εκτ εν δηλνεται σαφ λλω, τα προντα αυτ εναι προτιμησιακ καταγωγ ..................................... ( 2 ).
English version
The exporter of the products covered by this document (customs authorization No ................... ( 1 )) declares that, except
where otherwise clearly indicated, these products are of .......................................... ( 2 ) preferential origin.
French version
L'exportateur des produits couverts par le présent document (autorisation douanière n o ................... ( 1 )) déclare que, sauf
indication claire du contraire, ces produits ont l'origine préférentielle .......................................... ( 2 ).
Italian version
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ................... ( 1 )) dichiara che,
salvo indicazione contraria, le merci sono di origine preferenziale ........................................... ( 2 ).

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/113
Latvian version
Eksportētājs produktiem, kuri ietverti ajā dokumentā (muitas pilnvara Nr. ............. ( 1 )), deklarē, ka, izemot tur, kur ir
citādi skaidri noteikts, iem produktiem ir priekrocību izcelsme no .......................... ( 2 ).
Lithuanian version
iame dokumente ivardint preki eksportuotojas (muitins liudijimo Nr. ............. ( 1 )) deklaruoja, kad, jeigu kitaip
nenurodyta, tai yra .......................................... ( 2 ) preferencins kilms preks.
Hungarian version
A jelen okmányban szerepl áruk exportre (vámfelhatalmazási szám: ............. ( 1 )) kijelentem, hogy eltér egyértelm
jelzés hiányában az áruk kedvezményes .......................................... ( 2 ) származásúak.
Version of the former Yugoslav Republic of Macedonia
Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. ............. ( 1 )) изавува дека, освен ако
тоа не е асно поинаку назначено, овие производи се со .......................................... ( 2 ) преференциално потекло.
Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ............. ( 1 )) jiddikjara li, lief fejn
indikat b'mod ar li mhux hekk, dawn il-prodotti huma ta' oriini preferenzjali ...................... ( 2 ).
Montenegrin version
Извозник производа обухваених овом исправом (царинско овлашее бр. .............. ( 1 )) изавуе да су, осим ако е тo
другачие изричито наведено, ови производи .......................................... ( 2 ) преференциалног пориекла.
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlaenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porijekla.
Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ..................... ( 1 )), verklaart
dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentile ................................. oorsprong
zijn ( 2 ).
Polish version
Eksporter produktów objtych tym dokumentem (upowanienie wadz celnych nr .............................. ( 1 )) deklaruje, e z
wyjtkiem gdzie jest to wyranie okrelone, produkty te maj .......................................... ( 2 ) preferencyjne pochodzenie.
Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorizao aduaneira n o ( 1 )), declara que,
salvo expressamente indicado em contrário, estes produtos so de origem preferencial .......................................... ( 2 ).
Romanian version
Exportatorul produselor ce fac obiectul acestui document (autorizaia vamal nr. ....................... ( 1 )) declar c, exceptnd
cazul n care n mod expres este indicat altfel, aceste produse sunt de origine preferenial .......................................... ( 2 ).
Serbian version
Извозник производа обухваених овом исправом (царинско овлашее бр. .............. ( 1 )) изавуе да су, осим ако е тo
другачие изричито наведено, ови производи .......................................... ( 2 ) преференциалног порекла.
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlaenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porekla.
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov t ................... ( 1 )) izjavlja, da, razen e ni
drugae jasno navedeno, ima to blago preferencialno .......................................... ( 2 ) poreklo.

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L 54/114
EN
Official Journal of the European Union
26.2.2013
Slovak version
Vvozca vrobkov uvedench v tomto dokumente (íslo povolenia ......................... ( 1 )) vyhlasuje, e okrem zretene
oznaench, majú tieto vrobky preferenn pvod v .......................................... ( 2 ).
Finnish version
Tss asiakirjassa mainittujen tuotteiden viej (tullin lupa n:o ............. ( 1 )) ilmoittaa, ett nm tuotteet ovat, ellei toisin
ole selvsti merkitty, etuuskohteluun oikeutettuja .................................... alkupertuotteita ( 2 ).
Swedish version
Exportren av de varor som omfattas av detta dokument (tullmyndighetens tillstnd nr. ............. ( 1 )) frskrar att dessa
varor, om inte annat tydligt markerats, har frmnsberttigande .......................................... ursprung ( 2 ).
Arabic version
Hebrew version
Faeroese version
tflytarin av vrunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. ( 1 )) váttar, at um ikki naka anna er
tilskila, eru hesar vrur upprunavrur .......................................... ( 2 ).
Icelandic version
tflytjandi framleisluvara sem skjal etta tekur til (leyfi tollyfirvalda nr .............. ( 1 )), lsir ví yfir a vrurnar séu, ef
annars er ekki greinilega geti, af .......................................... fríindauppruna ( 2 ).
Norwegian version
Eksportren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. ( 1 )) erklrer at
disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse ( 2 ).
Turkish version
bu belge (gümrük onay No: .............. ( 1 )) kapsamndaki maddelerin ihracats aksi aka belirtilmedike, bu
maddelerin ........................................... tercihli meneli ( 2 ) maddeler olduunu beyan eder.
......................................................................................................................................................................................................................... ( 3 )
(Place and date)
......................................................................................................................................................................................................................... ( 4 )
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
___________
( 1 ) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered
in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
space left blank.
( 2 ) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla,
the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.
( 3 ) These indications may be omitted if the information is contained on the document itself.
( 4 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/115
ANNEX IVb
Text of the origin declaration EUR-MED
The origin declaration EUR-MED, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
Albanian version
Eksportuesi i produkteve t mbuluara nga ky dokument (autorizim doganor Nr. .............. ( 1 )) deklaron q prve rasteve
kur tregohet qartsisht ndryshe, kto produkte jan me origjine preferenciale .......................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Bosnian version
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlatenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porijekla.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № .............. ( 1 )) декларира, че освен
където ясно е отбелязано друго, тези продукти са с .......................................... преференциален произход ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera n o .............. ( 1 )) declara que,
salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ............................ ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Croatian version
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlatenje br. ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog podrijetla.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Czech version
Vvozce vrobk uvedench v tomto dokumentu (íslo povolení ............. ( 1 )) prohlauje, e kromě zetelně oznaench
mají tyto vrobky preferenní pvod v .......................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Danish version
Eksportren af varer, der er omfattet af nrvrende dokument, (toldmyndighedernes tilladelse nr. ............. ( 1 )),
erklrer, at varerne, medmindre andet tydeligt er angivet, har prferenceoprindelse i ...................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )

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L 54/116
EN
Official Journal of the European Union
26.2.2013
German version
Der Ausführer (Ermchtigter Ausführer; Bewilligungs-Nr. ............. ( 1 )) der Waren, auf die sich dieses Handelspapier
bezieht, erklrt, dass diese Waren, soweit nicht anderes angegeben, prferenzbegünstigte .................................................... ( 2 )
Ursprungswaren sind.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Estonian version
Kesoleva dokumendiga hlmatud toodete eksportija (tolliameti kinnitus nr. ............. ( 1 )) deklareerib, et need tooted
on ........................................... ( 2 ) sooduspritoluga, vlja arvatud juhul kui on selgelt nidatud teisiti.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Greek version
Ο εξαγωγα των προντων που καλπτονται απ το παρν γγραφο (δεια τελωνεου υπ'αριθ. ............. ( 1 )) δηλνει τι,
εκτ εν δηλνεται σαφ λλω, τα προντα αυτ εναι προτιμησιακ καταγωγ ............................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
English version
The exporter of the products covered by this document (customs authorization No ............. ( 1 )) declares that, except
where otherwise clearly indicated, these products are of .......................................... ( 2 ) preferential origin.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
French version
L'exportateur des produits couverts par le présent document (autorisation douanière n o ............. ( 1 )) déclare que, sauf
indication claire du contraire, ces produits ont l'origine préférentielle .......................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Italian version
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ............. ( 1 )) dichiara che,
salvo indicazione contraria, le merci sono di origine preferenziale ........................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Latvian version
Eksportētājs produktiem, kuri ietverti ajā dokumentā (muitas pilnvara Nr. ............. ( 1 )), deklarē, ka, izemot tur, kur ir
citādi skaidri noteikts, iem produktiem ir priekrocību izcelsme no .......................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Lithuanian version
iame dokumente ivardint preki eksportuotojas (muitins liudijimo Nr. ............. ( 1 )) deklaruoja, kad, jeigu kitaip
nenurodyta, tai yra .......................................... ( 2 ) preferencins kilms preks.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Hungarian version
A jelen okmányban szerepl áruk exportre (vámfelhatalmazási szám: ............. ( 1 )) kijelentem, hogy eltér egyértelm
jelzés hiányában az áruk kedvezményes .......................................... ( 2 ) származásúak.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/117
Version of the former Yugoslav Republic of Macedonia
Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. ............. ( 1 )) изавува дека, освен ако
тоа не е асно поинаку назначено, овие производи се со .......................................... ( 2 ) преференциално потекло.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ............. ( 1 )) jiddikjara li, lief fejn
indikat b'mod ar li mhux hekk, dawn il-prodotti huma ta' oriini preferenzjali ...................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Montenegrin version
Извозник производа обухваених овом исправом (царинско овлашее бр. .............. ( 1 )) изавуе да су, осим ако е тo
другачие изричито наведено, ови производи .......................................... ( 2 ) преференциалног пориекла.
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlaenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porijekla.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ............ ( 1 )), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentile .......................... oorsprong zijn ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Polish version
Eksporter produktów objtych tym dokumentem (upowanienie wadz celnych nr ............. ( 1 )) deklaruje, e z wyjtkiem
gdzie jest to wyranie okrelone, produkty te maj .......................................... ( 2 ) preferencyjne pochodzenie.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorizao aduaneira n o . ............. ( 1 )),
declara que, salvo expressamente indicado em contrário, estes produtos so de origem preferencial ............................. ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Romanian version
Exportatorul produselor ce fac obiectul acestui document (autorizaia vamal nr. ....................... ( 1 )) declar c, exceptnd
cazul n care n mod expres este indicat altfel, aceste produse sunt de origine preferenial .......................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Serbian version
Извозник производа обухваених овом исправом (царинско овлашее бр. .............. ( 1 )) изавуе да су, осим ако е тo
другачие изричито наведено, ови производи .......................................... ( 2 ) преференциалног порекла.
Izvoznik proizvoda obuhvaenih ovom ispravom (carinsko ovlaenje br ............. ( 1 )) izjavljuje da su, osim ako je to
drugaije izriito navedeno, ovi proizvodi ........................................... ( 2 ) preferencijalnog porekla.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )

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L 54/118
EN
Official Journal of the European Union
26.2.2013
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov t ............. ( 1 )) izjavlja, da, razen e ni
drugae jasno navedeno, ima to blago preferencialno .......................................... ( 2 ) poreklo.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Slovak version
Vvozca vrobkov uvedench v tomto dokumente (íslo povolenia ............. ( 1 )) vyhlasuje, e okrem zretene
oznaench, majú tieto vrobky preferenn pvod v ...................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Finnish version
Tss asiakirjassa mainittujen tuotteiden viej (tullin lupa n:o ............. ( 1 )) ilmoittaa, ett nm tuotteet ovat, ellei toisin
ole selvsti merkitty, etuuskohteluun oikeutettuja .................................... alkupertuotteita ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Swedish version
Exportren av de varor som omfattas av detta dokument (tullmyndighetens tillstnd nr. ............. ( 1 )) frskrar att dessa
varor, om inte annat tydligt markerats, har frmnsberttigande .......................................... ursprung ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Arabic version
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Hebrew version
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Faeroese version
tflytarin av vrunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. ............. ( 1 )) váttar, at um ikki naka anna er
tilskila, eru hesar vrur upprunavrur .......................................... ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Icelandic version
tflytjandi framleisluvara sem skjal etta tekur til (leyfi tollyfirvalda nr .............. ( 1 )), lsir ví yfir a vrurnar séu, ef
annars er ekki greinilega geti, af .......................................... fríindauppruna ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/119
Norwegian version
Eksportren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ............. ( 1 )) erklrer at
disse produktene, unntatt hvor annet er tydelig angitt, har ........................................... preferanseopprinnelse ( 2 ).
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
Turkish version
bu belge (gümrük onay No: .............. ( 1 )) kapsamndaki maddelerin ihracats aksi aka belirtilmedike, bu
maddelerin ........................................... tercihli meneli ( 2 ) maddeler olduunu beyan eder.
— cumulation applied with ........................................... (name of the country/countries)
— no cumulation applied ( 3 )
......................................................................................................................................................................................................................... ( 4 )
(Place and date)
......................................................................................................................................................................................................................... ( 5 )
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
___________
( 1 ) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered
in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the
space left blank.
( 2 ) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceuta and
Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.
( 3 ) Complete and delete where necessary.
( 4 ) These indications may be omitted if the information is contained on the document itself.
( 5 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

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L 54/120
EN
Official Journal of the European Union
26.2.2013
ANNEX V
List of Contracting Parties
which do not apply provisions on partial drawback as provided for in Article 14(7) of this Appendix
1. The European Union,
2. The EFTA States,
3. The Republic of Turkey,
4. The State of Israel,
5. The Faroe Islands,
6. The participants in the European Union’s Stabilisation and Association Process.

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/121
Appendix II
Special provisions derogating from the provisions laid down in appendix I
TABLE OF CONTENTS
Article 1
Article 2
ANNEX I
Trade between the European Union and the participants in the European Union’s Stabilisation and
Association Process
ANNEX II
Trade between the European Union and the People’s Democratic Republic of Algeria
ANNEX III
Trade between the European Union and the Kingdom of Morocco
ANNEX IV Trade between the European Union and the Republic of Tunisia
ANNEX V Ceuta
and
Melilla
ANNEX VI Joint
declaration
concerning
the
Principality
of
Andorra
ANNEX VII Joint
declaration
concerning
the
Republic
of
San
Marino
ANNEX VIII Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and
Association Process
ANNEX IX Trade between the Republic of Turkey and the Kingdom of Morocco
ANNEX X
Trade between the Republic of Turkey and the Republic of Tunisia
ANNEX XI Trade
between
EFTA
States
and
the
Republic
of
Tunisia
ANNEX XII Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir
Agreement)
ANNEX A Supplier’s
declaration
for
goods
which
have
undergone
working
or
processing
in
the
European
Union,
Algeria, Morocco or Tunisia without having obtained preferential originating status
ANNEX B Long-term
supplier’s
declaration
for
goods
which
have
undergone
working
or
processing
in
the
European
Union, Algeria, Morocco or Tunisia without having obtained preferential originating status
ANNEX C Supplier’s
declaration
for
goods
which
have
undergone
working
or
processing
in
Algeria,
Morocco,
Tunisia
or Turkey without having obtained preferential originating status
ANNEX D Long-term
supplier’s
declaration
for
goods
which
have
undergone
working
or
processing
in
Algeria,
Morocco, Tunisia or Turkey without having obtained preferential originating status
ANNEX E
Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia
without having obtained preferential originating status
ANNEX F Long–term
supplier’s
declaration
for
goods
which
have
undergone
working
or
processing
in
an
EFTA
State
or Tunisia without having obtained preferential originating status
Article 1
The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid down in
Appendix I.
Those special provisions are laid down in the Annexes to this Appendix.
Article 2
Goods originating in Ceuta and Melilla, Andorra and San Marino shall be treated as originating products in diagonal trade
as referred to in Article 3 of Appendix I, provided a certificate EUR-MED or an origin declaration EUR-MED has been
issued in the country of origin.

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L 54/122
EN
Official Journal of the European Union
26.2.2013
ANNEX I
Trade between the European Union and the participants in the European Union’s Stabilisation and Association
Process
Article 1
The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:
(a) the country of final destination is the European Union, and:
(i) the materials used in the manufacture of these products are originating in any of the participants in the European
Union’s Stabilisation and Association Process; or
(ii) these products have acquired their origin on the basis of working or processing carried out in any of the
participants in the European Union’s Stabilisation and Association Process; or
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
Process, and:
(i) the materials used in the manufacture of these products are originating in the European Union; or
(ii) these products have acquired their origin on the basis of working or processing carried out in the European
Union.
CN-Code Description
1704 90 99 Other
sugar
confectionery,
not
containing
cocoa
1806 10 30 Chocolate
and
other
food
preparations
containing
cocoa
1806 10 90
– Cocoa powder, containing added sugar or sweetening matter:
– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert
sugar expressed as sucrose) or isoglucose expressed as sucrose
– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as
sucrose) or isoglucose expressed as sucrose
1806 20 95
– Other food preparations containing cocoa in block, slabs or bars weighing more than
2 kg or in liquid, paste, powder, granular or other bulk form in containers or
immediate packaging of a content exceeding 2 kg
– – Other
– – – Other
1901 90 99
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
– Other
– – Other (than malt extract)
– – – Other
2101 12 98 Other
preparations
with
a
basis
of
coffee
2101 20 98 Other
preparations
with
a
basis
of
tea
or
mate
2106 90 59 Food
preparations
not
elsewhere
specified
or
included
– Other
– – Other

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/123
CN-Code Description
2106 90 98 Food
preparations
not
elsewhere
specified
or
included:
– Other (than protein concentrates and textured protein substances)
– – Other
– – – Other
3302 10 29 Mixtures
of
odoriferous
substances
and
mixtures
(including
alcoholic
solutions)
with
a
basis of one or more of these substances, of a kind used as raw materials in industry;
other preparations based on odoriferous substances, of a kind used for the manufacture
of beverages:
– Of a kind used in the food or drink industries
– – Of the type used in the drink industries:
– – – Preparations containing all flavouring agents characterizing a beverage:
– – – – Of an actual alcoholic strength by volume exceeding 0.5 %
– – – – Other:
– – – – – Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by
weight, less than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
– – – – – Other

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L 54/124
EN
Official Journal of the European Union
26.2.2013
ANNEX II
Trade between the European Union and the People’s Democratic Republic of Algeria
Article 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco, or
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Algeria
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
in Morocco or Tunisia shall be considered as having been carried out in Algeria when the products obtained undergo
subsequent working or processing in Algeria. Where, pursuant to this provision, the originating products are obtained in
two or more of the countries concerned, they shall be considered as originating in Algeria only if the working or
processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of a Member State of the European Union or of Algeria if the products concerned can be considered
as products originating in the European Union or in Algeria, with application of the cumulation referred to in Articles 2
and 3 of this Annex, and fulfil the other requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned can be considered as products originating in the European Union or in Algeria, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When
a
movement
certificate
EUR.1
is
issued,
or
an
origin
declaration
is
made
out,
in
the
European
Union
or
Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in these countries without having obtained preferential
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
products in the manufacture of which those goods are used, may be considered as products originating in the European
Union or Algeria and fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
(hereinafter referred to as a ‘long-term supplier’s declaration’).

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/125
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
Union or in Algeria and fulfil the other requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Algeria shall assist each other, through
the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar
ations or the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.

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3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. The European Union and Algeria shall take all necessary steps to ensure that products traded under cover of a proof
of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By
way
of
derogation
from
paragraph
1,
when
products
originating
in
the
European
Union
or
Algeria
are
imported
into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall
issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with
the provisions of this Convention.

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EN
26.2.2013 Official
Journal
of
the
European
Union L
54/127
ANNEX III
Trade between the European Union and the Kingdom of Morocco
Article 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Morocco
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo
subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained
in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or
processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of a Member State of the European Union or of Morocco if the products concerned can be considered
as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2
and 3 of this Annex, and fulfil the other requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned can be considered as products originating in the European Union or in Morocco, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When
a
movement
certificate
EUR.1
is
issued,
or
an
origin
declaration
is
made
out,
in
the
European
Union
or
Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in these countries without having obtained preferential
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
products in the manufacture of which these goods are used, may be considered as products originating in the European
Union or Morocco and fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
(hereinafter referred to as a ‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.

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The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
Union or in Morocco and fulfil the other requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial documents to which this declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other,
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin
declarations or the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.
3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.

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EN
26.2.2013 Official
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of
the
European
Union L
54/129
4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a
proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other
goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By
way
of
derogation
from
paragraph
1,
when
products
originating
in
the
European
Union
or
Morocco
are
imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
undergone complies with the provisions of this Convention.

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L 54/130
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ANNEX IV
Trade between the European Union and the Republic of Tunisia
Article 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo
subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are
obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only
if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union,
Algeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo
subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in
two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or
processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be considered
as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2
and 3 of this Annex, and fulfil the other requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in the European Union or in Tunisia, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When
a
movement
certificate
EUR.1
is
issued,
or
an
origin
declaration
is
made
out,
in
the
European
Union
or
Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in these countries without having obtained preferential
originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance
with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the
products in the manufacture of which these goods are used, can be considered as products originating in the European
Union or Tunisia and fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods
(hereinafter referred to as a ‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.

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Union L
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The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia
by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and
21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
movement certificate EUR.1 or an origin declaration may be considered as products originating in the European
Union or in Tunisia and fulfil the other requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by such declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other, through
the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declar
ations or the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.
3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.

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4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. The
European
Union
and
Tunisia
shall
take
all
necessary
steps
to
ensure
that
products
traded
under
cover
of
a
proof
of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By
way
of
derogation
from
paragraph
1,
when
products
originating
in
the
European
Union
or
Tunisia
are
imported
into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall
issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with
the provisions of this Convention.

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EN
26.2.2013 Official
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of
the
European
Union L
54/133
ANNEX V
Ceuta and Melilla
Article 1
Application of this Convention
1. The term ‘European Union’ shall not cover Ceuta and Melilla.
2. Products originating in a Contracting Party other than the European Union, when imported into Ceuta or Melilla,
shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs
territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese
Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of
products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which
is granted to products imported from and originating in the European Union.
3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this
Convention shall apply mutatis mutandis subject to the special conditions set out in Article 2.
Article 2
Special conditions
1. Providing they have been transported directly in accordance with the provisions of Article 12 of Appendix I the
following shall be considered as:
(1) products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a)
are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article 5 of
Appendix I; or that
(ii) those products originate in the importing Contracting Party or in the European Union, provided that they
have been submitted to working or processing which goes beyond the operations referred to in Article 6 of
Appendix I.
(2) products originating in the exporting Contracting Party, other than the European Union:
(a) products wholly obtained in the exporting Contracting Party;
(b) products obtained in the exporting Contracting Party, in the manufacture of which products other than those
referred to in (a) are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article 5 of
Appendix I; or that
(ii) those products originate in Ceuta and Melilla or in the European Union, provided that they have been
submitted to working or processing which goes beyond the operations referred to in Article 6 of
Appendix I.
2. Ceuta
and
Melilla
shall
be
considered
as
a
single
territory.
3. The exporter or his authorised representative shall enter the name of the exporting or importing Contracting Party
and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin
declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box
4 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED.
4. The
Spanish
customs
authorities
shall
be
responsible
for
the
application
of
this
Convention
in
Ceuta
and
Melilla.

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L 54/134
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26.2.2013
ANNEX VI
JOINT DECLARATION
concerning the Principality of Andorra
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall
be accepted by the Contracting Parties other than the European Union as originating in the European Union within
the meaning of this Convention.
2. The
Convention
shall
apply mutatis mutandis for the purpose of defining the originating status of the abovemen
tioned products.
ANNEX VII
JOINT DECLARATION
concerning the Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by the Contracting Parties other than the
European Union as originating in the European Union within the meaning of this Convention.
2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned
products.

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EN
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the
European
Union L
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ANNEX VIII
Trade between the Republic of Turkey and the participants in the European Union’s Stabilisation and
Association Process
Article 1
The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:
(a) the country of final destination is the Republic of Turkey, and:
(i) the materials used in the manufacture of these products are originating in any of the participants in the European
Union’s Stabilisation and Association Process; or
(ii) these products have acquired their origin on the basis of working or processing carried out in any of the
participants in the European Union’s Stabilisation and Association Process; or
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
Process, and:
(i) the materials used in the manufacture of these products are originating in the Republic of Turkey; or
(ii) these products have acquired their origin on the basis of working or processing carried out in the Republic of
Turkey.
CN-Code Description
1704 90 99 Other
sugar
confectionery,
not
containing
cocoa.
1806 10 30 Chocolate
and
other
food
preparations
containing
cocoa
1806 10 90
– Cocoa powder, containing added sugar or sweetening matter:
– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed
as sucrose) or isoglucose expressed as sucrose
– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose
1806 20 95
– Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in
liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content
exceeding 2 kg
– – Other
– – – Other
1901 90 99 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
– Other
– – Other (than malt extract)
– – – Other
2101 12 98 Other
preparations
with
a
basis
of
coffee
2101 20 98 Other
preparations
with
a
basis
of
tea
or
mate
2106 90 59 ( 1 ) Food
preparations
not
elsewhere
specified
or
included
– Other
– – Other

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CN-Code Description
2106 90 98 Food
preparations
not
elsewhere
specified
or
included:
– Other (than protein concentrates and textured protein substances)
– – Other
– – – Other
3302 10 29
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or
more of these substances, of a kind used as raw materials in industry; other preparations based on
odoriferous substances, of a kind used for the manufacture of beverages:
– Of a kind used in the food or drink industries
– – Of the type used in the drink industries:
– – – Preparations containing all flavouring agents characterizing a beverage:
– – – – Of an actual alcoholic strength by volume exceeding 0.5 %
– – – – Other:
– – – – – Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than
1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
– – – – – Other
( 1 ) This product shall not be excluded from cumulation referred to in Article 1 of this Annex in preferential trade between the Republic of
Turkey and the former Yugoslav Republic of Macedonia

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ANNEX IX
Trade between the Republic of Turkey and the Kingdom of Morocco
Article 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in Turkey
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent
working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or
more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes
beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Morocco
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Tunisia or
Turkey shall be considered as having been carried out in Morocco when the products obtained undergo subsequent
working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or
more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing
goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of Turkey or of Morocco if the products concerned can be considered as products originating in
Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the
other requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred
to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Morocco for
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have
undergone working or processing in these countries without having obtained preferential originating status, have been
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in
the manufacture of which these goods are used, may be considered as products originating in Turkey or Morocco and
fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he
may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.

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The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials
used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of
Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement
certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Morocco and fulfil
the other requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, Turkey and Morocco shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations
or the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.

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3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. Turkey and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin,
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to prevent their deterioration.
2. By
way
of
derogation
from
paragraph
1,
when
products
originating
in
Turkey
or
Morocco
are
imported
into
a
free
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
provisions of this Convention.

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26.2.2013
ANNEX X
Trade between the Republic of Turkey and the Republic of Tunisia
Article 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in Turkey
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or
Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent
working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or
more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes
beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Turkey, Algeria or
Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent
working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or
more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes
beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of Turkey or of Tunisia if the products concerned can be considered as products originating in Turkey
or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other
requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in Turkey or in Tunisia, with application of the cumulation referred
to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Tunisia for
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have
undergone working or processing in these countries without having obtained preferential originating status, have been
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in
the manufacture of which these goods are used, can be considered as products originating in Turkey or Tunisia and fulfil
the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he
may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.

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The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials
used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of
Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement
certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Tunisia and fulfil the
other requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, Turkey and Tunisia shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations
or the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.
3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.

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4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. Turkey and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of origin,
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to prevent their deterioration.
2. By
way
of
derogation
from
paragraph
1,
when
products
originating
in
Turkey
or
Tunisia
are
imported
into
a
free
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
provisions of this Convention.

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ANNEX XI
Trade between the EFTA States and the Republic of Tunisia
Article 1
Products having acquired origin by application of the provisions foreseen in this Annex shall be excluded from cumu
lation as referred to in Article 3 of Appendix I.
Article 2
Cumulation in an EFTA State
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Tunisia shall be
considered as having been carried out in an EFTA State when the products obtained undergo subsequent working or
processing in an EFTA State. Where, pursuant to this provision, the originating products are obtained in two or more of
the Parties concerned, they shall be considered as originating in an EFTA State only if the working or processing goes
beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the EFTA States shall
be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or
processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the
Parties concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the
operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without
prejudice
to
Article
16(4)
and
(5)
of
Appendix
I,
a
movement
certificate
EUR.1
shall
be
issued
by
the
customs authorities of an EFTA State or of Tunisia if the products concerned can be considered as products originating in
an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil
the other requirements of Appendix I.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned can be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation
referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declarations
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in an EFTA State or in Tunisia
for originating products, in the manufacture of which goods coming from Tunisia or the EFTA States which have
undergone working or processing in these countries without having obtained preferential originating status, have been
used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone
in Tunisia or the ETFA States by the goods concerned for the purpose of determining whether the products in the
manufacture of which these goods are used, may be considered as products originating in the EFTA States or Tunisia and
fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex E on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Tunisia or the EFTA States is expected to remain constant for considerable periods of time, he may
provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a
‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.

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The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex F and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first
consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in
which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be
handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declarations proving the working or processing undergone in the EFTA States or Tunisia by materials used,
made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of Appendix I
and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or
an origin declaration may be considered as products originating in the an EFTA State or in Tunisia and fulfil the other
requirements of Appendix I.
Article 7
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the
invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents
referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and
of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to
the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of
expiry of validity of the long-term supplier’s declaration.
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the EFTA States and Tunisia shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or
the supplier’s declarations and the correctness of the information given in these documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random
or whenever the customs authorities of the country where such declarations have been taken into account to issue a
movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the
document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to
in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or
other commercial documents concerning goods covered by such declaration, to the customs authorities of the country
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been
obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is
incorrect.
3.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the
long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and
carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.

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4.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These
results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s
declaration is correct and make it possible for them to determine whether and to what extent such declaration could
be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect
information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. The EFTA States and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of
origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and
do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in an EFTA State or Tunisia are imported into a
free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a
new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the
provisions of this Convention.

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26.2.2013
ANNEX XII
Trade in the framework of the Free Trade Agreement among the Mediterranean Arab countries (Agadir
Agreement)
Products obtained in the countries members to the Free Trade Agreement among the Mediterranean Arab countries
(Agadir Agreement) from materials from chapters 1 to 24 of the Harmonised System are excluded from diagonal
cumulation with the other Contracting Parties, when trade for these materials is not liberalised in the framework of
the free trade agreements concluded between the country of final destination and the country of origin of the materials
used for the manufacturing of this product.

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ANNEX A
Supplier’s declaration for goods which have undergone working or processing in the European Union, Algeria,
Morocco or Tunisia without having obtained preferential originating status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
having obtained preferential originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in the European Union, Algeria, Morocco or Tunisia have been used in
the European Union, Algeria, Morocco or Tunisia to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 1 )
materials used
materials used ( 2 )
materials used ( 2 ) ( 3 )
Total
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in
the European Union, Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia
in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
of origin and have acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside the European Union,
Algeria, Morocco or Tunisia ( 4 )
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
..........................................................................................................
(Place and date)
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)

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___________
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 2 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses
fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the
European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate
the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tunisia. The
exact value for each non-originating material used be given per unit of the goods specified in the first column.
( 4 ) ‘Total added value’ shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per
unit of the goods specified in the first column.

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/149
ANNEX B
Long-term supplier’s declaration for goods which have undergone working or processing in the European
Union, Algeria, Morocco or Tunisia without having obtained preferential originating status
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
having obtained preferential originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ................................
( 1 ) declare that:
1. The following materials which do not originate in the European Union, Algeria, Morocco, or Tunisia have been used in
the European Union, Algeria, Morocco or Tunisia to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 2 )
materials used
materials used ( 3 )
materials used ( 3 ) ( 4 )
Total
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce these goods originate in
the European Union, Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or Tunisia
in accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
of origin and have acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside the European Union, Algeria,
Morocco or Tunisia ( 5 )
This declaration is valid for all subsequent consignments of these goods dispatched
from .......................................................................................................................
to ....................................................................................................................... ( 6 )
I undertake to inform ...................................................................................................................... ( 1 ) immediately if this declaration
is no longer valid.
........................................................................................................................
(Place and date)
........................................................................................................................
........................................................................................................................
........................................................................................................................
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)

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L 54/150
EN
Official Journal of the European Union
26.2.2013
___________
( 1 ) Name and address of the customer
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 3 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Algeria uses
fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the
European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate
the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in the European Union, Algeria, Morocco or Tunisia. The
exact value for each non-originating material used be given per unit of the goods specified in the first column.
( 5 ) ‘Total added value’ means all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of all
materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given per
unit of the goods specified in the first column.
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/151
ANNEX C
Supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco, Tunisia or
Turkey without having obtained preferential originating status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained
preferential originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria,
Morocco, Tunisia or Turkey to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 1 )
materials used
materials used ( 2 )
materials used ( 2 ) ( 3 )
Total
2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria,
Morocco, Tunisia or Turkey;
3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in
accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
of origin and have acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside, Algeria, Morocco,
Tunisia or Turkey ( 4 )
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
..........................................................................................................
(Place and date)
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)

---

L 54/152
EN
Official Journal of the European Union
26.2.2013
___________
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 2 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to
describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of
such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exact value for
each non-originating material used be given per unit of the goods specified in the first column.
( 4 ) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all materials added
there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods specified in
the first column.

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/153
ANNEX D
Long-term supplier’s declaration for goods which have undergone working or processing in Algeria, Morocco,
Tunisia or Turkey without having obtained preferential originating status
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Algeria, Morocco, Tunisia or Turkey without having obtained
preferential originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ............................ ( 1 )
declare that:
1. The following materials which do not originate in Algeria, Morocco, Tunisia or Turkey have been used in Algeria,
Morocco, Tunisia or Turkey to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 2 )
materials used
materials used ( 3 )
materials used ( 3 ) ( 4 )
Total
2. All the other materials used in Algeria, Morocco, Tunisia or Turkey to produce these goods originate in Algeria,
Morocco, Tunisia or Turkey;
3. The following goods have undergone working or processing outside Algeria, Morocco, Tunisia or Turkey in
accordance with Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules
of origin and have acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside Algeria, Morocco, Tunisia or
Turkey ( 5 )
This declaration is valid for all subsequent consignments of these goods dispatched
from .......................................................................................................................
to ....................................................................................................................... ( 6 )
I undertake to inform ...................................................................................................................... ( 1 ) immediately if this declaration
is no longer valid.
........................................................................................................................
(Place and date)
........................................................................................................................
........................................................................................................................
........................................................................................................................
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)

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L 54/154
EN
Official Journal of the European Union
26.2.2013
( 1 ) Name and address of the customer
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 3 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
fabric imported from Turkey which has been obtained there by weaving non-originating yarn, it is sufficient for Turkey supplier to
describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of
such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in Algeria, Morocco, Tunisia or Turkey. The exact value for
each non-originating material used be given per unit of the goods specified in the first column.
( 5 ) ‘Total added value’ means all costs accumulated outside Algeria, Morocco, Tunisia or Turkey, including the value of all materials added
there. The exact total added value acquired outside Algeria, Morocco, Tunisia or Turkey must be given per unit of the goods specified in
the first column.
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/155
ANNEX E
Supplier’s declaration for goods which have undergone working or processing in an EFTA State or Tunisia
without having obtained preferential originating status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential
originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
Tunisia to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 1 )
materials used
materials used ( 2 )
materials used ( 2 ) ( 3 )
Total
2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have
acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside an EFTA State or
Tunisia ( 4 )
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
.......................................................................................................... ...........................................................................................................
..........................................................................................................
(Place and date)
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)

---

L 54/156
EN
Official Journal of the European Union
26.2.2013
( 1 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 2 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and
value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 3 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value for each non-
originating material used be given per unit of the goods specified in the first column.
( 4 ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The
exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column

---

EN
26.2.2013 Official
Journal
of
the
European
Union L
54/157
ANNEX F
Long-term supplier’s declaration for goods which have undergone working or processing in an EFTA State or
Tunisia without having obtained preferential originating status
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained preferential
originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ................................
( 1 ) declare that:
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
Tunisia to produce these goods:
Description of the goods
Description of non-originating Heading of non-originating
Value of non-originating
supplied ( 2 )
materials used
materials used ( 3 )
materials used ( 3 ) ( 4 )
Total
2. All the other materials used in an EFTA State or Tunisia to produce these goods originate in an EFTA State or Tunisia;
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
Article 11 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have
acquired the following total added value there:
Description of the goods supplied
Total added value acquired outside an EFTA State or Tunisia ( 5 )
This declaration is valid for all subsequent consignments of these goods dispatched
from .......................................................................................................................
to ....................................................................................................................... ( 6 )
I undertake to inform ...................................................................................................................... ( 1 ) immediately if this declaration
is no longer valid.
........................................................................................................................
(Place and date)
........................................................................................................................
........................................................................................................................
........................................................................................................................
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)

---

L 54/158
EN
Official Journal of the European Union
26.2.2013
( 1 ) Name and address of the customer
( 2 ) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of these motors differ from one model to
another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
( 3 ) The indications requested in these columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that non-originating yarn may be used. If a manufacturer of such garments in Tunisia uses
fabric imported from an EFTA State which has been obtained there by weaving non-originating yarn, it is sufficient for the EFTA State
supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and
value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column ‘bars of
iron’. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
( 4 ) ‘Value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known
and cannot be ascertained, the first ascertainable price paid for the materials in an EFTA State or Tunisia. The exact value for each non-
originating material used be given per unit of the goods specified in the first column.
( 5 ) ‘Total added value’ means all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there. The
exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column.
( 6 ) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.

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Document Outline

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