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Official Journal of the European Union
14.5.2011
PROTOCOL
concerning the definition of ‘originating products’ and methods of administrative cooperation
TABLE OF CONTENTS
SECTION A
RULES OF ORIGIN
TITLE I
GENERAL PROVISIONS
Article 1 Definitions
TITLE II DEFINITION OF ‘ORIGINATING PRODUCTS’
Article 2 Originating products
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 of goods
Article 10 Neutral elements
Article 11 Accounting segregation of materials
TITLE III TERRITORIAL REQUIREMENTS
Article 12 Principle of territoriality
Article 13 Direct transport
SECTION B
ORIGIN PROCEDURES
TITLE IV DRAWBACK OR EXEMPTION
Article 14 Drawback of, or exemption from, customs duties
TITLE V PROOF OF ORIGIN
Article 15 General requirements
Article 16 Conditions for making out an origin declaration
Article 17 Approved exporter
Article 18 Validity of proof of origin
Article 19 Claims for preferential tariff treatment and submission of proof of origin
Article 20 Importation by instalments
Article 21 Exemptions from proof of origin

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Article 22 Supporting documents
Article 23 Preservation of proof of origin and supporting documents
Article 24 Discrepancies and formal errors
Article 25 Amounts expressed in euro
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 26 Exchange of addresses
Article 27 Verification of proofs of origin
Article 28 Dispute settlement
Article 29 Penalties
Article 30 Free zones
SECTION C
CEUTA AND MELILLA
TITLE VII CEUTA AND MELILLA
Article 31 Application of the Protocol
Article 32 Special conditions
SECTION D
FINAL PROVISIONS
TITLE VIII FINAL PROVISIONS
Article 33 Amendments to the Protocol
Article 34 Transitional provisions for goods in transit or storage
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
that the product manufactured can obtain originating status
Annex II(a): Addendum to the list of working or processing required to be carried out on non-originating
materials in order that the product manufactured can obtain originating status
Annex III: Text of the origin declaration
Annex IV: Committee on outward processing zones on the Korean peninsula
JOINT DECLARATIONS
Joint declaration concerning the Principality of Andorra
Joint declaration concerning the Republic of San Marino
Joint declaration concerning the revision of the rules of origin contained in this Protocol
Joint declaration on the Explanatory Notes

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Official Journal of the European Union
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SECTION A
(l) HS means the Harmonised Commodity Description and
Coding System in force, including its general rules and
RULES OF ORIGIN
legal notes; and
TITLE I
General provisions
(m) territories includes territorial sea.
Article 1
TITLE II
Definitions
Definition of ‘originating products’
For the purposes of this Protocol:
Article 2
(a) manufacture means any kind of working or processing
Originating products
including growing, fishing, raising, hunting, assembly or
For the purpose of a preferential tariff treatment the following
specific operations;
products shall be considered as originating in a Party:
(b) material means any ingredient, raw material, component or
(a) products wholly obtained in a Party within the meaning of
part, etc., used in the manufacture of a product;
Article 4;
(c) product means the product being manufactured, even if it
(b) products obtained in a Party incorporating materials which
is intended for later use as a material in another manu
have not been wholly obtained there, provided that such
facturing operation;
materials have undergone sufficient working or processing
in the Party concerned within the meaning of Article 5; or
(d) goods means materials, products or articles;
(c) products obtained in a Party exclusively from materials that
(e) customs value means the value as determined in
qualify as originating pursuant to this Protocol.
accordance with the Customs Valuation Agreement;
Article 3
(f) ex-works price means the price paid or payable for the
Cumulation of origin
product ex works to the manufacturer in a Party in
whose undertaking the last working or processing is
Notwithstanding Article 2, products shall be considered as orig
carried out, provided the price includes the value of all
inating in a Party if such products are obtained there, incor
the materials used, minus any internal taxes which are, or
porating materials originating in the other Party, provided that
should be, repaid when the product obtained is exported;
the working or processing carried out goes beyond the
operations referred to in Article 6. It shall not be necessary
that such materials have undergone sufficient working or
(g) value of the non-originating materials means the customs
processing.
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
Article 4
materials in the EU Party or in Korea;
Wholly obtained products
1. For
the
purposes
of
Article
2(a),
the
following
shall
be
(h) value of originating materials means the value of such
considered as wholly obtained in a Party:
materials as defined in subparagraph (g) applied mutatis
mutandis;
(a) mineral products extracted from the soil or from the seabed
in the territory of a Party;
(i) chapters, headings, and subheadings mean the chapters
(two-digit codes), the headings (four-digit codes) and the
subheadings (six-digit codes) used in the nomenclature
(b) vegetable products grown and harvested there;
which make up the Harmonised Commodity Description
and Coding System, referred to in this Protocol as ‘the
Harmonised System’ or ‘HS’;
(c) live animals born and raised there;
(d) products from live animals raised there;
(j) classified
refers
to
the
classification
of
a
product
or
material
under a particular chapter, heading and subheading;
(e) (i) products obtained by hunting, trapping within the land
territory or fishing, conducted within the land waters or
(k) consignment means products which are either sent simul
within the territorial sea of a Party;
taneously 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
(ii) products of aquaculture, where the fish, crustaceans and
such a document, by a single invoice;
mollusc are born and raised there;

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(f) products of sea fishing and other products taken from the
(b) non-originating and originating materials undergo
sea outside the territorial sea of a Party by its vessels;
processing, which results in a non-originating product,
and when that product is used in a subsequent manufacture
(g) products made aboard its factory ships exclusively from
of another product, account shall be taken only of the non-
products referred to in subparagraph (f);
originating materials contained therein.
(h) products extracted from marine soil or subsoil outside the
2. Notwithstanding
paragraph
1,
non-originating
materials
territorial sea of a Party provided that a Party has rights to
which, according to the conditions set out in the list in
exploit that soil or subsoil;
Annex II, should not be used in the manufacture of a
product may nevertheless be used, provided that:
(i) used articles collected there fit only for the recovery of raw
materials or for use as waste;
(a) their total value does not exceed 10 percent of the ex-works
price of the product; and
(j) waste and scrap derived from manufacturing or processing
operations conducted there; or
(b) any of the percentages given in the list in Annex II for the
maximum value of non-originating materials are not
(k) products manufactured in a Party exclusively from the
exceeded through the application of this paragraph.
products referred to in this paragraph.
3. Paragraph
2
shall
not
apply
to
products
falling
within
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph
Chapters 50 to 63 of the HS.
1(f) and (g) shall apply only to vessels and factory ships:
4. Paragraphs 1 through 3 shall apply subject to the
(a) which are registered in one of the Member States of the
provisions of Article 6.
European Union or Korea;
Article 6
(b) which sail under the flag of one of the Member States of the
European Union or Korea; and
Insufficient working or processing
1. Without prejudice to paragraph 2, the following
(c) which meet one of the following conditions:
operations shall be considered to be insufficient working or
processing to confer the status of originating products
(i) they are at least 50 percent owned by nationals of one
whether or not the requirements of Article 5 are satisfied:
of the Member States of the European Union or Korea;
or
(a) preserving operations to ensure that the products remain in
good condition during transport and storage;
(ii) they are owned by companies:
(b) change of packaging, breaking-up and assembly of
(A) which have their head office and their main place of
packages;
business in one of the Member States of the
European Union or in Korea; and
(c) washing, cleaning, removal of dust, oxide, oil, paint or
other coverings;
(B) which are at least 50 percent owned by one of the
Member States of the European Union or by Korea,
public entities of a Member State of the European
(d) ironing or pressing of textiles;
Union or Korea, or nationals of one of the Member
States of the European Union or Korea.
(e) simple painting and polishing operations;
Article 5
(f) husking,
partial
or
total
bleaching,
polishing,
and
glazing
of
cereals and rice;
Sufficiently worked or processed products
1. For
the
purposes
of
Article
2(b),
products
which
are
not
(g) operations to colour or flavour sugar or form sugar lumps;
wholly obtained are considered to be sufficiently worked or
partial or total milling of crystal sugar;
processed when the conditions set out in the list in Annex II
or Annex II(a) are fulfilled. Those conditions indicate, for all
(h) peeling, stoning and shelling of fruits, nuts and vegetables;
products covered by this Agreement, 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
(i) sharpening,
simple
grinding
or
simple
cutting;
follows that if:
(j) sifting,
screening,
sorting,
classifying,
grading
or
matching
(a) non-originating materials undergo sufficient working or
(including the making-up of sets of articles);
processing, which results in an originating product, and
when that product is used in the subsequent manufacture
(k) simple placing in bottles, cans, flasks, bags, cases or boxes,
of another product, no account shall be taken of the non-
fixing on cards or boards and all other simple packaging
originating material contained therein; and
operations;

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(l) affixing or printing marks, labels, logos and other like
Article 10
distinguishing signs on products or their packaging;
Neutral elements
(m) simple mixing of products, whether or not of different
In order to determine whether a product originates, it shall not
kinds; mixing of sugar with any material;
be necessary to determine the origin of the goods which might
be used in its manufacture but which do not enter and which
(n) simple assembly of parts of articles to constitute a
are not intended to enter into the final composition of the
complete article or disassembly of products into parts;
product.
(o) testing or calibrations;
Article 11
(p) a combination of two or more operations specified in
Accounting segregation of materials
subparagraphs (a) through (o); or
1. Where
identical
and
interchangeable
originating
and
non-
originating materials are used in the manufacture of a product,
(q) slaughter of animals.
those materials shall be physically segregated, according to their
origin, during storage.
2. All operations carried out in a Party on a given product
shall be considered together when determining whether the
2. Where
considerable
costs
or
material
difficulties
arise
in
working or processing undergone by that product is to be
keeping separate stocks of identical and interchangeable orig
regarded as insufficient within the meaning of paragraph 1.
inating and non-originating materials used in the manufacture
of a product, the producer may use the so-called ‘accounting
Article 7
segregation’ method for managing stocks.
Unit of qualification
1. The unit of qualification for the application of the
3. This
method
is
recorded
and
applied
in
accordance
with
provisions of this Protocol shall be the product which is
the generally accepted accounting principles applicable in the
considered as the basic unit when determining classification
Party where the product is manufactured.
using the nomenclature of the HS. It follows that:
4. This
method
must
be
able
to
ensure
that,
for
a
specific
(a) when a product composed of a group or assembly of
reference-period, no more products receive originating status
articles is classified under the terms of the HS in a single
than would be the case if the materials had been physically
heading, the whole constitutes the unit of qualification; and
segregated.
(b) when a consignment consists of a number of identical
products classified under the same heading of the HS,
5. A
Party
may
require
that
the
application
of
the
method
each product must be taken individually when applying
for managing stocks provided for in this Article is subject to a
the provisions of this Protocol.
prior authorisation by customs authorities. Should this be the
case, the customs authorities may grant such an authorisation
2. Where,
under
General
Rule
5
of
the
HS,
packaging
is subject to any conditions deemed appropriate and they shall
included with the product for classification purposes, it shall
monitor the use of the authorisation and may withdraw it at
be included for the purposes of determining origin, and
any time whenever the beneficiary makes improper use of it in
considered as originating if the product is originating.
any manner or fails to fulfil any of the other conditions laid
down in this Protocol.
Article 8
Accessories, spare parts and tools
TITLE III
Accessories, spare parts and tools delivered with a product,
Territorial requirements
which are part of the normal equipment and included in the
Article 12
price thereof or which are not separately invoiced, shall be
regarded as one with the product in question.
Principle of territoriality
1. Except as provided for in Article 3 and paragraph 3 of
Article 9
this Article, the conditions for acquiring originating status set
Sets of goods
out in Title II must be fulfilled without interruption in a Party.
Sets, as defined in General Rule 3 of the HS, shall be regarded
as originating when all component products are originating, and
2. Except
as
provided
for
in
Article
3,
where
originating
both the set and the products meet all other applicable
goods exported from a Party to a non-party return, they must
requirements in this Protocol. Nevertheless, when a set is
be considered as non-originating, unless it can be demonstrated
composed of originating and non-originating products, the set
to the satisfaction of the customs authorities that:
as a whole shall be regarded as originating, provided that the
value of the non-originating products does not exceed 15
percent of the ex-works price of the set.
(a) the returning goods are the same as those exported; and

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(b) they have not undergone any operation beyond that
jointly review their duty drawback and inward processing
necessary to preserve them in good condition while in
schemes. One year after entry into force, and subsequently on
that non-party or while being exported.
a yearly basis, the Parties shall exchange available information
on a reciprocal basis on the operation of their duty drawback
3. Notwithstanding
paragraphs
1
and
2
of
this
Article,
the and inward processing schemes, as well as detailed statistics as
Parties agree that certain goods shall be considered to be orig
follows:
inating even if they have undergone working or processing
outside Korea, on materials exported from Korea and
subsequently re-imported there, provided that the working or
1.1 Import statistics at the 8/10 digit level by country starting
processing is done in the areas designated by the Parties
from one year after the entry into force of this Agreement
pursuant to Annex IV.
shall be provided for imports of materials classified under
HS 2007 headings 8407, 8408, 8522, 8527, 8529, 8706,
Article 13
8707 and 8708, as well as export statistics for 8703, 8519,
8521 and 8525 through 8528. Upon request, such
Direct transport
statistics shall be provided on other materials or products.
Regular information shall be exchanged on the measures
1. The
preferential
treatment
provided
for
under
this
taken to implement limitations on duty drawback and
Agreement applies only to products, satisfying the requirements
inward processing schemes introduced on the basis of
of this Protocol, which are transported directly between the
paragraph 3 of this Article.
Parties. 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 are not released for free
2. At
any
time
after
the
initiation
of
the
above
review,
a
circulation in the country of transit or warehousing and do
Party may request consultations with the other Party with a
not undergo operations other than unloading, reloading or
view to discussing possible limitations on duty drawback and
any operation designed to preserve them in good condition.
inward processing schemes for a particular product in case there
is evidence of a change in sourcing patterns since the entry into
force of this Agreement which may have a negative effect on
2. Evidence that the conditions set out in paragraph 1 have
competition for domestic producers of like or directly
been fulfilled shall be supplied to the customs authority, in
competitive products in the requesting Party.
accordance with the procedures applicable in the importing
Party, by the production of:
2.1 The abovementioned conditions would be established on
(a) evidence of the circumstances connected with trans-
the basis of evidence provided by the Party requesting
shipment or the storage of the originating products in
consultations that:
third countries;
(b) a single transport document covering the passage from the
(a) the rate of increase of dutiable imports into a Party of
exporting Party through the country of transit; or
materials incorporated into a particular product from
countries with which no free trade agreement is in
(c) a certificate issued by the customs authorities of the country
force is significantly greater than the rate of increase
of transit:
of exports to the other Party of the product incor
porating such materials, unless the Party to which the
consultation request is addressed establishes that, inter
(i) giving an exact description of the products;
alia, such increase in imports of materials is:
(ii) stating the dates of unloading and reloading of the
products and, where applicable, the names of the
(i) essentially due to an increase in domestic
ships, or the other means of transport used; and
consumption of the product incorporating such
materials of the Party;
(iii) certifying the conditions under which the products
remained in the country of transit.
(ii) essentially due to use of imported materials in a
SECTION B
product other than that covered by paragraph 2;
ORIGIN PROCEDURES
TITLE IV
(iii) due to an increase in exports to countries other
than the other Party of the product incorporating
Drawback or exemption
such materials; or
Article 14
Drawback of, or exemption from, customs duties
(iv) limited to imports of high tech/value components,
1. After five years from the entry into force of this
not lowering the price of the export product of the
Agreement, upon the request of either Party, the Parties shall
Party; and

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(b) imports from the Party into the other Party of the
(b) by any exporter for any consignment consisting of one or
product incorporating such materials have significantly
more packages containing originating products whose total
increased in absolute terms or relative to domestic
value does not exceed 6 000 euros.
production. Consideration shall also be given to
pertinent evidence as regards the effect on conditions
of competition for producers of the like or directly
2. Without
prejudice
to
paragraph
3,
an
origin
declaration
competitive products of the other Party (
may be made out if the products concerned can be considered

1 ).
as products originating in the EU Party or in Korea and fulfil the
other requirements of this Protocol.
3. In
case
of
disagreement
as
to
whether
the
conditions
in
paragraph 2 are fulfilled, the issue shall be determined through
3. The
exporter
making
out
an
origin
declaration
shall
be
binding arbitration by a Panel established in accordance with
prepared to submit at any time, at the request of the customs
Article 14.5 (Establishment of the Arbitration Panel) of Chapter
authorities of the exporting Party, all appropriate documents
Fourteen (Dispute Settlement) as a case of urgency ( 2 ). Should
proving the originating status of the products concerned
the Panel rule that the conditions of paragraph 2 are fulfilled,
including statements from the suppliers or producers in
unless otherwise agreed, the Parties shall, normally within 90
accordance with domestic legislation as well as the fulfilment
days and in no case more than 150 days of the ruling, limit the
of the other requirements of this Protocol.
maximum rate of customs duties on non-originating material
for that product that can be refunded to five percent.
4. An
origin
declaration
shall
be
made
out
by
the
exporter
by typing, stamping or printing on the invoice, the delivery
TITLE V
note or another commercial document, the text which
Proof of origin
appears in Annex III, using one of the linguistic versions set
out in that Annex and in accordance with the legislation of the
Article 15
exporting Party. If the declaration is handwritten, it shall be
written in ink in capital characters.
General requirements
1. Products
originating
in
the
EU
Party
shall,
on
importation 5. Origin
declarations
shall
bear
the
original
signature
of
the
into Korea and products originating in Korea shall, on
exporter in manuscript. However, an approved exporter within
importation into the EU Party benefit from preferential tariff
the meaning of Article 17 shall not be required to sign such
treatment of this Agreement on the basis of a declaration,
declarations provided that he gives the customs authorities of
subsequently referred to as the ‘origin declaration’, given by
the exporting Party a written undertaking that he accepts full
the exporter on an invoice, a delivery note or any other
responsibility for any origin declaration which identifies him as
commercial document which describes the products concerned
if it had been signed in manuscript by him.
in sufficient detail to enable them to be identified. The texts of
the origin declarations appear in Annex III.
6. An
origin
declaration
may
be
made
out
by
the
exporter
when the products to which it relates are exported, or after
2. Notwithstanding
paragraph
1,
originating
products
within exportation on condition that it is presented in the importing
the meaning of this Protocol shall, in the cases specified in
Party no longer than two years or the period specified in the
Article 21, benefit from preferential tariff treatment of this
legislation of the importing Party after the importation of the
Agreement without it being necessary to submit any of the
products to which it relates.
documents referred to in paragraph 1.
Article 17
Article 16
Approved exporter
Conditions for making out an origin declaration
1. The
customs
authorities
of
the
exporting
Party
may
1. An
origin
declaration
as
referred
to
in
Article
15.1
of
this authorise any exporter, (hereinafter referred to as ‘approved
Protocol may be made out:
exporter’), who exports products under this Agreement to
make out origin declarations irrespective of the value of the
products concerned in accordance with appropriate conditions
(a) by an approved exporter within the meaning of Article 17;
in the respective laws and regulations of the exporting Party. An
or
exporter seeking such authorisation must offer to the satis
faction of the customs authorities all guarantees necessary to
( 1 ) The base year for the purpose of evaluating the statistical data under
verify the originating status of the products as well as the
this Article will be the average of the latest three years immediately
fulfilment of the other requirements of this Protocol.
before the entry into force of this Agreement, each year being the
fiscal year of January through December. The evidence could be
based on an aggregate of all materials used as non-originating
2. The
customs
authorities
may
grant
the
status
of
approved
material for the product concerned or a subset of such materials.
exporter subject to any conditions which they consider appro
In the latter case, limitations on duty drawback and inward
priate.
processing would only apply to the subset.
( 2 ) For greater clarity, no additional consultations other than those
foreseen in paragraph 2, for which the deadlines are the same as
3. The
customs
authorities
shall
grant
to
the
approved
those of Article 14.3.4, are required before a Party may request the
establishment of such Panel. The deadlines for the Panel to issue its
exporter a customs authorisation number which shall appear
ruling are indicated in Article 14.7.2.
on the origin declaration.

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4. The customs authorities shall monitor the use of the auth
Article 21
orisation by the approved exporter.
Exemptions from proof of origin
1. Products
sent
as
small
packages
from
private
persons
to
private persons or forming part of a traveller’s personal luggage
5. The
customs
authorities
may
withdraw
the
authorisation shall be admitted as originating products without requiring the
at any time. They shall do so where the approved exporter no
submission of a proof of origin, provided that such products are
longer offers the guarantees referred to in paragraph 1, no
not imported by way of trade and have been declared as
longer fulfils the conditions referred to in paragraph 2 or
meeting the requirements of this Protocol and where there is
otherwise makes an incorrect use of the authorisation.
no doubt as to the veracity of such a declaration. In the case of
products sent by post, this declaration may be made on a postal
customs declaration or on a sheet of paper annexed to that
Article 18
document.
Validity of proof of origin
2. Imports
which
are
occasional
and
consist
solely
of
1. A proof of origin shall be valid for 12 months from the
products for the personal use of the recipients or travellers or
date of issue in the exporting Party, and preferential tariff
their families shall not be considered as imports by way of trade
treatment shall be claimed within the said period to the
if it is evident from the nature and quantity of the products that
customs authorities of the importing Party.
no commercial purpose is intended.
3. Furthermore,
the
total
value
of
these
products
shall
not
2. Proofs
of
origin
which
are
submitted
to
the
customs exceed:
authorities of the importing Party after the final date for pres
entation specified in paragraph 1 may be accepted for the
purpose of preferential tariff treatment in accordance with the
(a) for importation into the EU Party, 500 euros in the case of
respective laws and regulations of the importing Party, where
small packages or 1 200 euros in the case of products
the failure to submit these documents by the final date set is
forming part of a traveller’s personal luggage;
due to exceptional circumstances.
(b) for importation into Korea, 1 000 US dollars both in the
case of small packages and in the case of the products
3. In
cases
of
belated
presentation
other
than
those
of
forming part of a traveller’s personal luggage.
paragraph 2, the customs authorities of the importing Party
may accept the proofs of origin in accordance with the
procedures of the Parties where the products have been
4. For
the
purpose
of
paragraph
3,
in
cases
where
the
presented before the said final date.
products are invoiced in a currency other than euro or US
dollars, amounts in the national currencies of the Parties
equivalent to the amounts expressed in euro or US dollars
shall be fixed in accordance with the current exchange rate
Article 19
applicable in the importing Party.
Claims for preferential tariff treatment and submission of
proof of origin
Article 22
For the purpose of claiming preferential tariff treatment, proofs
Supporting documents
of origin shall, if required by the laws and regulations of the
importing Party, be submitted to the customs authorities of the
The documents referred to in Article 16.3 used for the purpose
importing Party. The said authorities may require a translation
of proving that products covered by proofs of origin can be
of a proof of origin and may also require the import declaration
considered as products originating in the EU Party or in Korea
to be accompanied by a statement from the importer to the
and fulfil the other requirements of this Protocol may consist
effect that the products meet the conditions required for the
inter alia of the following:
application of this Agreement.
(a) direct evidence of the processes carried out by the exporter,
supplier or producer to obtain the goods concerned,
Article 20
contained for example in his accounts or internal book
keeping;
Importation by instalments
Where, at the request of the importer and on the conditions
(b) documents proving the originating status of materials used,
laid down by the customs authorities of the importing Party,
issued or made out in a Party where these documents are
dismantled or non-assembled products within the meaning of
used as provided for in its domestic law;
General Rule 2(a) of the HS falling within Sections XVI and XVII
or headings 7308 and 9406 of the HS are imported by
instalments, a single proof of origin for such products shall
(c) documents proving the working or processing of materials
be submitted to the customs authorities upon importation of
in a Party, issued or made out in a Party where these
the first instalment.
documents are used as provided for in its domestic law;

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(d) proofs of origin proving the originating status of materials
Commission shall notify Korea of these amounts by 15
used issued or made out in a Party in accordance with this
October and these amounts shall apply from 1 January the
Protocol; and
following year.
(e) appropriate evidence concerning working or processing
undergone outside territories of the Parties by application
4. The
Member
States
of
the
European
Union
may
round
up
of Article 12, proving that the requirements of that Article
or down the amount resulting from the conversion into their
have been satisfied.
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 five percent. The
Article 23
Member States of the European Union may retain unchanged
Preservation of proof of origin and supporting documents
their national currency equivalent of an amount expressed in
euro if, at the time of the annual adjustment provided for in
1. The
exporter
making
out
an
origin
declaration
shall
keep paragraph 3, the conversion of that amount, prior to any
for five years a copy of this origin declaration as well as the
rounding-off, results in an increase of less than 15 percent in
documents referred to in Article 16.3.
the national currency equivalent. The national currency
equivalent may be retained unchanged if the conversion
2. The
importer
shall
keep
all
records
related
to
the would result in a decrease in that equivalent value.
importation in accordance with laws and regulations of the
importing Party.
5. The
amounts
expressed
in
euro
shall
be
reviewed
by
the
Customs Committee at the request of a Party. When carrying
3. The
customs
authorities
of
the
importing
Party
shall
keep out this review, the Customs Committee shall consider the
for five years the origin declarations submitted to them.
desirability of preserving the effects of the limits concerned in
real terms. For this purpose, it may decide to modify the
4. The
records
to
be
kept
in
accordance
with
paragraphs
1 amounts expressed in euro.
through 3 may include electronic records.
TITLE VI
Article 24
Arrangements for administrative cooperation
Discrepancies and formal errors
Article 26
1. The discovery of slight discrepancies between the
statements made in the proof of origin and those made in
Exchange of addresses
the documents submitted to the customs authorities for the
purpose of carrying out the formalities for importing the
The customs authorities of the Parties shall provide each other,
products shall not ipso facto render the proof of origin null
through the European Commission, with the addresses of the
and void if it is duly established that such document does
customs authorities responsible for verifying proofs of origin.
correspond to the products submitted.
Article 27
2. Obvious formal errors such as typing errors on a proof of
origin should not cause this document to be rejected if these
Verification of proofs of origin
errors are not such as to create doubts concerning the
1. In
order
to
ensure
the
proper
application
of
this
Protocol,
correctness of the statements made in this document.
the Parties shall assist each other, through the customs
authorities, in checking the authenticity of the proofs of
Article 25
origin and the correctness of the information given in these
documents.
Amounts expressed in euro
1. For the application of the provisions of Article 16.1(b) in
cases where products are invoiced in a currency other than
2. Subsequent
verifications
of
proofs
of
origin
shall
be
euro, amounts in the national currencies of the Member
carried out at random or whenever the customs authorities of
States of the European Union equivalent to the amounts
the importing Party have reasonable doubts as to the auth
expressed in euro shall be fixed annually by the EU Party and
enticity of such documents, the originating status of the
submitted to Korea.
products concerned or the fulfilment of the other requirements
of this Protocol.
2. A
consignment
shall
benefit
from
the
provisions
of
Article 16.1(b) by reference to the currency in which the
invoice is drawn up, according to the amount fixed by the
3. For the purposes of implementing the provisions of
EU Party.
paragraph 1, the customs authorities of the importing Party
shall return the proofs of origin or a copy of these documents,
to the customs authorities of the exporting Party giving, where
3. The
amounts
to
be
used
in
any
given
national
currency
of appropriate, the reasons for the enquiry. Any documents and
the Member States of the European Union shall be the
information obtained suggesting that the information given on
equivalent in that currency of the amounts expressed in euro
proof of origin is incorrect shall be forwarded in support of the
as at the first working day of October. The European
request for verification.

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4. The
verification
shall
be
carried
out
by
the
customs handling other than normal operations designed to prevent
authorities of the exporting Party. For this purpose, they shall
their deterioration.
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.
2. By
means
of
an
exemption
to
the
provisions
contained
in
paragraph 1, when products originating in a Party enter into a
free zone under cover of a proof of origin and undergo
5. If
the
customs
authorities
of
the
importing
Party
decide
to treatment or processing, another proof of origin can be made
suspend the granting of preferential treatment to the products
out if the treatment or processing undergone is in conformity
concerned while awaiting the results of the verification, release
with the provisions of this Protocol.
of the products shall be offered to the importer subject to any
precautionary measures judged necessary.
SECTION C
6. The
customs
authorities
requesting
the
verification
shall
be
CEUTA AND MELILLA
informed of the results of this verification including findings
TITLE VII
and facts, as soon as possible. These results must indicate
clearly whether the documents are authentic and whether the
Ceuta and Melilla
products concerned can be considered as products originating
Article 31
in a Party and fulfil the other requirements of this Protocol.
Application of the Protocol
7. If
in
cases
of
reasonable
doubt
there
is
no
reply
within
10
1. The
term
‘EU
Party’
does
not
cover
Ceuta
and
Melilla.
months of the date of the verification request or if the reply
does not contain sufficient information to determine the auth
2. Products
originating
in
Korea,
when
imported
into
Ceuta
enticity of the document in question or the real origin of the
or Melilla, shall enjoy in all respects the same customs regime as
products, the requesting customs authorities shall except in
that which is applied to products originating in the customs
exceptional circumstances, refuse entitlement to the preference.
territory of the European Union under Protocol 2 of the Act of
Accession of the Kingdom of Spain and the Portuguese
8. Notwithstanding
Article
2
of
the
Protocol
on
Mutual Republic to the European Communities. Korea shall grant to
Administrative Assistance in Customs Matters, the Parties will
imports of products covered by this Agreement and originating
refer to Article 7 of that Protocol for joint enquiries related to
in Ceuta and Melilla the same customs regime as that which is
proofs of origin.
granted to products imported from and originating in the EU
Party.
Article 28
3. For the purpose of the application of paragraph 2
Dispute settlement
concerning products originating in Ceuta and Melilla, this
Protocol shall apply mutatis mutandis subject to the special
1. Where
disputes
arise
in
relation
to
the
verification conditions set out in Article 32.
procedures of Article 27 which cannot be settled between the
customs authorities requesting verification and the customs
authorities responsible for carrying out this verification or
Article 32
where they raise a question as to the interpretation of this
Protocol, they shall be submitted to the Customs Committee.
Special conditions
1. Providing they have been transported directly in
2. In
all
cases
the
settlement
of
disputes
between
the accordance with the provisions of Article 13, the following
importer and the competent authorities of the importing
shall be considered as:
Party shall be under the legislation of the said Party.
(a) products originating in Ceuta and Melilla:
Article 29
Penalties
(i) products wholly obtained in Ceuta and Melilla; or
Penalties shall be imposed in accordance with the legislation of
the Parties on any person who draws up, or causes to be drawn
(ii) products obtained in Ceuta and Melilla in the manu
up, a document which contains incorrect information for the
facture of which products other than those referred to
purpose of obtaining preferential treatment for products.
in subparagraph (i) are used, provided that the said
products:
Article 30
(A) have undergone sufficient working or processing
Free zones
within the meaning of Article 5; or
1. The
Parties
shall
take
all
necessary
steps
to
ensure
that
products traded under cover of a proof of origin which in the
(B) originate in a Party, provided that they have been
course of transport use a free zone situated in their territories,
submitted to working or processing which goes
are not substituted by other products and do not undergo
beyond the operations referred to in Article 6.

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(b) products originating in Korea:
SECTION D
FINAL PROVISIONS
(i) products wholly obtained in Korea; or
TITLE VIII
(ii) products obtained in Korea, in the manufacture of
Final provisions
which products other than those referred to in
subparagraph (i) are used, provided that the said
Article 33
products:
Amendments to the Protocol
(A) have undergone sufficient working or processing
The Trade Committee may decide to amend the provisions of
within the meaning of Article 5; or
this Protocol.
(B) originate in Ceuta and Melilla or in the EU Party,
Article 34
provided that they have been submitted to working
or processing which goes beyond the operations
Transitional provisions for goods in transit or storage
referred to in Article 6.
The provisions of this Agreement may be applied to goods
which comply with the provisions of this Protocol and which
2. Ceuta
and
Melilla
shall
be
considered
as
a
single
territory.
on the date of entry into force of this Agreement are either in
transit, in the Parties, in temporary storage in customs ware
3. The
exporter
or
his
authorised
representative
shall
enter houses or in free zones, subject to the submission to the
‘Korea’ or ‘Ceuta and Melilla’ on origin declarations.
customs authorities of the importing Party, within 12 months
of that date, of a proof of origin made out retrospectively
4. The
Spanish
customs
authorities
shall
be
responsible
for together with the documents showing that the goods have
the application of this Protocol in Ceuta and Melilla.
been transported directly in accordance with Article 13.

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ANNEX I
INTRODUCTORY NOTES TO THE LIST IN ANNEX II
N o t e 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 Protocol.
N o t e 2 :
2.1. The first two columns in the list describe the product obtained. The first column gives the subheading number,
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 subheading, 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 subheading or heading as described in column 2.
2.2. Where several subheading or 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 subheadings or headings of the chapter
or in any of the subheadings or headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a subheading or heading, each indent
contains the description of that part of the subheading or 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, as
an alternative, 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.
N o t e 3 :
3.1. The provisions of Article 5 of this Protocol, 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 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 50 percent of the ex-works price, is made from materials of heading 7201, 7202,
7203, 7204, 7205, or subheading 722410.
If this material has been processed in the EU Party from a non-originating ingot, it has already acquired originating
status by virtue of the rule for subheading 722490 in the list. The material 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 EU Party. 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 manufacture, 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 …’
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
obviously 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 produced 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.
N o t e 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 0503, silk of heading 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.
N o t e 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 percent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and
5.4 below.)
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,
— 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.
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 percent 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 combi
nation of the two, may be used, provided that their total weight does not exceed 10 percent 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 only a 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 percent in respect of this yarn.

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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 percent in respect of
this strip.
N o t e 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
eight percent 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.

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ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
The products mentioned in the list may not all be covered by this Agreement. It is, therefore, necessary to consult the
other parts of this Agreement.
HS heading Description
of
product
Working or processing, carried out on non-originating materials, which confers originating
status
(1) (2) (3)
or
(4)
Chapter 1 Live
animals All
the
animals
of
Chapter
1
shall
be
wholly obtained
Chapter 2 Meat
and
edible
meat
offal Manufacture
in
which
all
the
materials
of Chapters 1 and 2 used are wholly
obtained
Chapter 3 Fish
and
crustaceans,
molluscs
and
Manufacture in which all the materials
other aquatic invertebrates
of Chapter 3 used are wholly obtained
ex Chapter 4 Dairy
produce;
birds’
eggs;
natural
Manufacture in which all the materials
honey; edible products of animal of Chapter 4 used are wholly obtained
origin, not elsewhere specified or
included; except for:
0403 Buttermilk,
curdled
milk
and
cream,
Manufacture in which:
yoghurt, kephir and other fermented
or acidified milk and cream, whether – all the materials of Chapter 4 used
or not concentrated or containing are wholly obtained,
added sugar or other sweetening – all the fruit juice (except that of
matter or flavoured or containing pineapple, lime or grapefruit) of
added fruit, nuts or cocoa
heading 2009 used is originating,
and
– the value of all the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product
Chapter 5 Products
of
animal
origin,
not
Manufacture in which all the materials
elsewhere specified or included
of Chapter 5 used are wholly obtained
Chapter 6 Live
trees
and
other
plants;
bulbs,
Manufacture in which:
roots and the 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
Manufacture in which all the materials
and tubers
of Chapter 7 used are wholly obtained
Chapter 8 Edible
fruit
and
nuts;
peel
of
citrus
Manufacture in which:
fruits or melons
– all the fruit and nuts of Chapter 8
used are wholly obtained, and
– the value of all the materials of
Chapter 17 used does not exceed
30 % of the value of the ex-works
price of the product
ex Chapter 9 Coffee,
tea,
maté
and
spices;
except
Manufacture in which all the materials
for:
of Chapter 9 used are wholly obtained

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(1) (2) (3)
or
(4)
0901 Coffee,
whether
or
not
roasted
or
Manufacture from materials of any
decaffeinated; coffee husks and skins; heading
coffee substitutes containing coffee in
any proportion
ex 0902 Tea,
whether
or
not
flavoured,
except
Manufacture from materials of any
for:
heading
0902 10 Green
tea
(not
fermented)
in
Manufacture in which all the materials
immediate packings of a content not of Chapter 9 used are wholly obtained
exceeding 3 kg
0910 91 Mixtures
of
spices Manufacture
from
materials
of
any
heading
Chapter 10 Cereals Manufacture
in
which
all
the
materials
of Chapter 10 used are wholly
obtained
ex Chapter 11 Products
of
the
milling
industry;
malt;
Manufacture in which all the materials
starches; inulin; wheat gluten; except of Chapter 7, 8, 10, 11 and 23 used
for:
are wholly obtained
1106 10 Flour,
meal
and
powder
of
the
dried
Manufacture from materials of any
leguminous vegetables of heading heading
0713
Chapter 12 Oil
seeds
and
oleaginous
fruits;
Manufacture in which all the materials
miscellaneous grains, seeds and fruit; of Chapter 12 used are wholly
industrial or medicinal plants; straw obtained
and fodder
1301 Lac;
natural
gums,
resins,
gum-resins
Manufacture in which the value of all
and oleoresins (for example, balsams) the materials of heading 1301 used
does not exceed 50 % of the ex-
works price of the product
ex 1302 Vegetable
saps
and
extracts;
pectic
Manufacture in which the value of all
substances, pectinates and pectates; the materials used does not exceed
agar-agar and other mucilages and 50 % of the ex-works price of the
thickeners, whether or not modified, product
derived from vegetable products,
except for
1302 19 Vegetable
saps
and
extracts;
other Manufacture
from
materials
of
any
heading, except those of sub-heading
1211 20
1302 31, 1302 32 and Mucilages and thickeners, whether or Manufacture from materials of any
1302 39
not modified, derived from vegetable heading
products
Chapter 14 Vegetable
plaiting
materials;
vegetable
Manufacture in which all the materials
products not elsewhere specified or of Chapter 14 used are wholly
included
obtained
ex Chapter 15 Animal
or
vegetable
fats
and
oils
and
Manufacture from materials of any
their cleavage products; prepared heading, except that of the product
edible fats; animal or vegetable
waxes; except for:
1501 Pig
fat
(including
lard)
and
poultry
fat,
Manufacture from meat or edible offal
other than that of heading 0209 or of swine of heading 0203 or 0206 or
1503
of meat and edible offal of poultry of
heading 0207. However bones of
heading 0506 may not be used
1502 Fats
of
bovine
animals,
sheep
or
goats,
Manufacture in which all the materials
other than those of heading 1503
of Chapter 2 and bones of heading
0506 used are wholly obtained

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(1) (2) (3)
or
(4)
1504
Fats and oils and their fractions, of Manufacture from materials of any
fish or marine mammals, whether or heading
not refined, but not chemically
modified
1505 Wool
grease
and
fatty
substances
Manufacture from materials of any
derived therefrom (including lanolin)
heading
1506
Other animal fats and oils and their Manufacture from materials of any
fractions, whether or not refined, but heading
not chemically modified:
1507 to ex 1515 Vegetable
oils
and
their
fractions,
Manufacture from materials of any
except for:
heading, except that of the product
1509 and 1510 Olive
oil
and
its
fractions,
other
oils
Manufacture in which all the vegetable
and their fractions obtained solely materials used are wholly obtained
from olives
1515 50
Sesame oil and its fractions Manufacture
from
materials
of
any
heading, except those of Chapter 12
1516 Animal
or
vegetable
fats
and
oils
and
Manufacture in which:
their fractions, partly or wholly hydro
genated, inter-esterified, re-esterified or – all the materials of Chapter 2 used
elaidinised, whether or not refined, are wholly obtained, and
but not further prepared
– all the vegetable materials of chapter
7, 8, 10, 15 and 23 used are wholly
obtained. However, materials of
headings 1507, 1508, 1511 and
1513 may be used
1517 Margarine;
edible
mixtures
or
prep Manufacture in which:
arations of animal or vegetable fats
or oils or of fractions of different – all the materials of Chapters 2 and 4
fats or oils of this Chapter, other used are wholly obtained, and
than edible fats or oils or their – all the vegetable materials of chapter
fractions of heading 1516
7, 8, 10, 15 and 23 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 Manufacture:
crustaceans, 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
Manufacture from materials of any
for:
heading, except that of the product
1701 91 Cane
or
beet
sugar
and
chemically
Manufacture in which the value of all
pure sucrose, in solid form containing the materials of Chapter 17 used does
added flavouring or colouring matter not exceed 30 % of the ex-works price
of the product
1702 Other
sugars,
including
chemically
pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups
not containing added flavouring or
colouring matter; artificial honey,
whether or not mixed with natural
honey; caramel

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L 127/1362
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
– Chemically-pure
maltose
and Manufacture from materials of any
fructose
heading, including other materials of
heading 1702
– Other sugars in solid form, Manufacture in which the value of all
containing added flavouring or the materials of Chapter 17 used does
colouring matter
not exceed 30 % of the ex-works price
of the product
– Other Manufacture
in
which
all
the
materials
used are originating
ex 1703 Molasses
resulting
from
the
extraction
Manufacture in which the value of all
or refining of sugar, containing added the materials of Chapter 17 used does
flavouring or colouring matter
not exceed 30 % of the ex-works price
of the product
1704 Sugar
confectionery
(including
white
Manufacture:
chocolate), not containing cocoa
– from materials of any heading,
except that of the product, and
– in which the value of all the
materials of Chapter 17 used does
not exceed 30 % of the ex-works
price of the product
Chapter 18 Cocoa
and
cocoa
preparations Manufacture:
– from materials of any heading,
except that of the product, and
– in which the value of all the
materials of Chapter 17 used does
not exceed 30 % of the ex-works
price of the product
1901 Malt
extract;
food
preparations
of
Manufacture:
flour, groats, meal, starch or malt
extract, not containing cocoa or – from materials of any heading,
containing less than 40 % by weight
except that of the product,
of cocoa calculated on a totally – in which all the materials of Chapter
defatted basis, not elsewhere specified
4, heading 1006 and Chapter 11
or included; food preparations of used are wholly obtained, and
goods of headings 0401 to 0404,
not containing cocoa or containing – in which the value of all the
less than 5 % by weight of cocoa materials of Chapter 17 used does
calculated on a totally defatted basis,
not exceed 30 % of the ex-works
not elsewhere specified or included:
price of the product.
ex 1902 Pasta,
whether
or
not
cooked
or
Manufacture in which:
stuffed (with meat or other
substances) or otherwise prepared, – all the cereals and their derivatives
such as spaghetti, macaroni, noodles,
(except durum wheat and its
lasagne, gnocchi, ravioli, cannelloni; derivatives) of Chapters 10 and 11
couscous, whether or not prepared, used are wholly obtained, and
except for:
– all the materials of Chapters 2 and 3
used are wholly obtained if they
represent more than 20
% by
weight of the product
ex 1902 19 Noodles,
uncooked,
dried
and
not
Manufacture from materials of any
stuffed, obtained from flour except heading, except that of the product
of ‘durum wheat semolina’

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1363
(1) (2) (3)
or
(4)
ex 1902 30 Ramen ,
instant
noodles,
cooked
by Manufacture from materials of any
heating or frying, and packed with heading, except that of the product
mixed seasonings, including hot
pepper powder, salt, garlic flavouring
powder and a flavouring base
1903 Tapioca
and
substitutes
therefore
Manufacture from materials of any
prepared from starch, in the form of heading, except potato starch of
flakes, grains, pearls, siftings or similar heading 1108
forms
1904 Prepared
foods
obtained
by
the
Manufacture:
swelling or roasting of cereals or
cereal products (for example, corn – from materials of any heading,
flakes); cereals (other than maize except those of heading 1806,
(corn)) in grain form or in the form – in which all the cereals and flour of
of flakes or other worked grains Chapter 10 and 11 (except durum
(except flour, groats and meal), pre-
wheat and Zea indurate maize, and
cooked or otherwise prepared, not their derivatives) used are wholly
elsewhere specified or included;
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
ex 1905 Bread,
pastry,
cakes,
biscuits
and
other
Manufacture from materials of any
bakers’ wares, whether or not heading, except those of Chapter 11
containing cocoa; communion
wafers, empty cachets of a kind
suitable for pharmaceutical use,
sealing wafers, rice paper and similar
products, except for:
ex 1905 90 Bakers’
wares
of
rice Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 20 Preparations
of
vegetables,
fruit,
nuts
Manufacture in which:
or other parts of plants; except for:
– all the fruit, nuts or vegetables of
Chapter 7, 8 and 12 used are
wholly obtained, and
– the value of all the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product
2006 Vegetables,
fruit,
nuts,
fruit-peel
and
Manufacture in which the value of all
other parts of plants, preserved by the materials of Chapter 17 used does
sugar (drained, glacé or crystallised)
not exceed 30 % of the ex-works price
of the product
2007
Jams, fruit jellies, marmalades, fruit or Manufacture:
nut purée and fruit or nut pastes,
obtained by cooking, whether or not – from materials of any heading,
containing added sugar or other except that of the product, and
sweetening matter
– in which the value of all the
materials of Chapter 17 used does
not exceed 30 % of the ex-works
price of the product

---

L 127/1364
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
2008 11 Fruit,
nuts
and
other
edible
parts
of
Manufacture from materials of any
plants, otherwise prepared or heading, except that of the product
preserved, whether or not containing
added sugar or other sweetening
matter or spirit, not elsewhere
specified or included; groundnuts
2008 19 Fruit,
nuts
and
other
edible
parts
of
Manufacture in which the value of all
plants, otherwise prepared or the originating nuts and oil seeds of
preserved, whether or not containing headings 0801, 0802 and 1202 to
added sugar or other sweetening 1207 used exceeds 60 % of the ex-
matter or spirit, not elsewhere works price of the product
specified or included; other, including
mixtures
2008 91, 2008 92, and Fruit, nuts and other edible parts of Manufacture:
2008 99
plants, otherwise prepared or
preserved, whether or not containing – from materials of any heading,
added sugar or other sweetening except that of the product, and
matter or spirit, not elsewhere – in which the value of all the
specified or included; other, including
materials of Chapter 17 used does
mixtures other than those of not exceed 30 % of the ex-works
subheading 2008 19
price of the product
2009 Fruit
juices
(including
grape
must)
and
Manufacture:
vegetable juices, unfermented and not
containing added spirit, whether or – from materials of any heading,
not containing added sugar or other
except that of the product, and
sweetening matter
– in which the value of all the
materials of Chapter 17 used does
not exceed 30 % of the ex-works
price of the product
ex Chapter 21 Miscellaneous
edible
preparations;
Manufacture from materials of any
except for:
heading, except that of the product
ex 2103 Sauces
and
preparations
therefore;
Manufacture from materials of any
mixed condiments and mixed heading, except that of the product.
seasonings: except for:
However, mustard flour or meal or
prepared mustard may be used
2103 30
Mustard flour and meal and prepared Manufacture from materials of any
mustard
heading
2103 90 Other Manufacture
from
materials
of
any
heading
2104 10
Soups and broths and preparations Manufacture from materials of any
therefore
heading, except prepared or
preserved vegetables of headings
2002 to 2005
2105 Ice
cream
and
other
edible
ice,
Manufacture in which:
whether or not containing cocoa
– the value of all the materials of
Chapters 4 used does not exceed
30 % of the ex-works price of the
product
– the value of all the materials of
Chapters 17 used does not exceed
30 % of the ex-works price of the
product
2106 Food
preparations
not
elsewhere
Manufacture:
specified or included
– from materials of any heading,
except that of the product,

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1365
(1) (2) (3)
or
(4)
– in which all the materials of
subheadings 1211 20 and 1302 19
used are wholly obtained, and
– in which the value of all the
materials of Chapter 4 used does
not exceed 30 % of the ex-works
price of the product, and
– the value of all the materials of
Chapters 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 22 Beverages,
spirits
and
vinegar;
except
Manufacture:
for:
– from materials of any heading,
except that of the product, and
– in which all the grapes or materials
derived from grapes used are wholly
obtained
2202 Waters,
including
mineral
waters
and
Manufacture:
aerated waters, containing added sugar
or other sweetening matter or – from materials of any heading,
flavoured, and other non-alcoholic except that of the product,
beverages, not including fruit or – in which the value of all the
vegetable juices of heading 2009
materials of Chapter 17 used does
not exceed 30 % of the ex-works
price of the product,
– in which all the fruit juice used
(except that of pineapple, lime or
grapefruit) of heading 2009 is orig
inating, and
– in which all the materials of
subheadings 1211 20 and 1302 19
used are wholly obtained
2207 Undenatured
ethyl
alcohol
of
an
Manufacture:
alcoholic strength by volume of
80 % vol or higher; ethyl alcohol – from materials of any heading,
and other spirits, denatured, of any
except heading 2207 or 2208, and
strength
– in which all the grapes or materials
derived from grapes used are wholly
obtained
2208 Undenatured
ethyl
alcohol
of
an
Manufacture:
alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs and – from materials of any heading,
other spirituous beverages
except heading 2207 or 2208, and
– in which all the grapes or materials
derived from grapes used are wholly
obtained
ex Chapter 23 Residues
and
waste
from
the
food
Manufacture from materials of any
industries; prepared animal fodder; heading, except that of the product
except for:

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L 127/1366
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
ex 2301 Whale
meal;
flours,
meals
and
pellets
Manufacture in which all the materials
of fish or of crustaceans, molluscs or of Chapters 2 and 3 used are wholly
other aquatic invertebrates, unfit for obtained
human consumption
2303 10 Residues
of
starch
manufacture
and
Manufacture in which all the maize
similar residues
used is wholly obtained
2306 90 Oil
cake
and
other
solid
residues,
Manufacture in which all the olives of
whether or not ground or in the chapter 7 used are wholly obtained
form of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading 2304 or
2305; other
2309 Preparations
of
a
kind
used
in
animal
Manufacture in which
feeding
all the materials of Chapters 2, 3, 4,
10, 11 and 17, used are originating
ex Chapter 24 Tobacco
and
manufactured
tobacco
Manufacture in which all the materials
substitutes; except for:
of Chapter 24 used are wholly
obtained
2402 Cigars,
cheroots,
cigarillos
and
ciga Manufacture in which at least 70 % by
rettes, of tobacco or of tobacco weight of the unmanufactured
substitutes
tobacco or tobacco refuse of heading
2401 used is originating
2403 10 Smoking
tobacco Manufacture
in
which
at
least
70
%
by
weight of the unmanufactured
tobacco or tobacco refuse of heading
2401 used is originating
ex Chapter 25 Salt;
sulphur;
earths
and
stone;
plas Manufacture from materials of any
tering materials, lime and cement; heading, except that of the product
except for:
2504 10 Natural
graphite
in
powder
or
in
Manufacture from materials of any
flakes
heading
2515 12 Marble
and
travertine,
merely
cut,
by
Manufacture from materials of any
sawing or otherwise, into blocks or heading
slabs of a rectangular (including
square) shape
2516 12 Granitemerely
cut,
by
sawing
or
Manufacture from materials of any
otherwise, into blocks or slabs of a heading
rectangular (including square) shape
2518 20 Calcined
or
sintered
dolomite Manufacture
from
materials
of
any
heading
ex 2519 Crushed
natural
magnesium
carbonate
Manufacture from materials of any
(magnesite), in hermetically-sealed heading, except that of the product.
containers, and magnesium oxide, However, natural magnesium
whether or not pure, other than carbonate (magnesite) may be used
fused magnesia or dead-burned
(sintered) magnesia
ex 2520 20 Plasters
specially
prepared
for
Manufacture in which the value of all
dentistry
the materials used does not exceed
50 % of the ex-works price of the
product
2525 20 Mica
powder Grinding
of
mica
or
mica
waste
ex 2530 90 Earth
colours,
calcined
or
powdered Calcination
or
grinding
of
earth
colours

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1367
(1) (2) (3)
or
(4)
Chapter 26 Ores,
slag
and
ash Manufacture
from
materials
of
any
heading, except that of the product
Chapter 27 Mineral
fuels,
mineral
oils
and
Manufacture from materials of any
products of their distillation;
heading
bituminous substances; mineral waxes
Chapter 28 Inorganic
chemicals;
organic
or
Manufacture from materials of any Manufacture in which the value of all
inorganic compounds of precious heading, except that of the product. the materials used does not exceed
metals, of rare-earth metals, of radio However, materials of the same 50 % of the ex-works price of the
active elements or of isotopes;
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 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 50 % 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 2905 19
Metal alcoholates of alcohols of this Manufacture from materials of any Manufacture in which the value of all
heading and of ethanol
heading, including other materials of the materials used does not exceed
heading 2905. However, metal alco 50 % 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
Manufacture from materials of any Manufacture in which the value of all
acids and their anhydrides, halides, heading. However, the value of all the materials used does not exceed
peroxides and peroxyacids; their halo the materials of headings 2915 and 40 % of the ex-works price of the
genated, sulphonated, nitrated or 2916 used shall not exceed 20 % of product
nitrosated derivatives.
the ex-works price of the product
ex 2932
– Internal ethers and their halo
Manufacture from materials of any Manufacture in which the value of all
genated, sulphonated, nitrated or heading. However, the value of all the materials used does not exceed
nitrosated derivatives
the materials of heading 2909 used 50 % of the ex-works price of the
shall not exceed 20 % of the ex- product
works price of the product
– Cyclic
acetals
and
internal Manufacture from materials of any Manufacture in which the value of all
hemiacetals and their halogenated, heading
the materials used does not exceed
sulphonated, nitrated or nitrosated
40 % of the ex-works price of the
derivatives
product
2933 Heterocyclic
compounds
with
Manufacture from materials of any Manufacture in which the value of all
nitrogen hetero-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 Manufacture from materials of any Manufacture in which the value of all
or not chemically defined; other heading. However, the value of all the materials used does not exceed
heterocyclic 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
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

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L 127/1368
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
3001 Glands
and
other
organs
for
organo-
Manufacture from materials of any
therapeutic uses, dried, whether or not heading
powdered; extracts of glands or other
organs or of their secretions for
organo-therapeutic uses; heparin and
its salts; other human or animal
substances prepared for therapeutic
or prophylactic uses, not elsewhere
specified or included.
3002 Human
blood;
animal
blood
prepared
Manufacture from materials of any
for therapeutic, prophylactic or diag heading
nostic uses; antisera and other blood
fractions and modified immunological
products, whether or not obtained by
means of biotechnological processes;
vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and
similar products.
3006 91 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
ex Chapter 31 Fertilisers;
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
ex 3105 Mineral
or
chemical
fertilisers
Manufacture:
Manufacture in which the value of all
containing two or three of the ferti
the materials used does not exceed
lising elements nitrogen, phosphorous – from materials of any heading, 40 % of the ex-works price of the
and potassium; other fertilisers; goods
except that of the product. product
of this chapter, in tablets or similar
However, materials of the same
forms or in packages of a gross heading as the product may be
weight not exceeding 10 kg, except used, provided that their total value
for:
does not exceed 20 % of the ex-

works price of the product, and
– sodium nitrate
– in which the value of all the
– calcium cyanamide
materials used does not exceed
50 % of the ex-works price of the
– potassium sulphate
product
– magnesium potassium sulphate
ex Chapter 32 Tanning
or
dyeing
extracts;
tannins
Manufacture from materials of any Manufacture in which the value of all
and their derivatives; dyes, pigments heading, except that of the product. the materials used does not exceed
and other colouring matter; paints However, materials of the same 40 % of the ex-works price of the
and varnishes; putty and other heading as the product may be used, product
mastics; inks; except for:
provided that their total value does
not exceed 20 % of the ex-works
price of the product
ex 3201 Tannins
and
their
salts,
ethers,
esters
Manufacture from tanning extracts of Manufacture in which the value of all
and other derivatives
vegetable origin
the materials used does not exceed
40 % of the ex-works price of the
product

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1369
(1) (2) (3)
or
(4)
3204 Synthetic
organic
colouring
matter,
Manufacture from materials of any Manufacture in which the value of all
whether or not chemically defined; heading
the materials used does not exceed
preparations as specified in note 3 to
40 % of the ex-works price of the
this chapter based on synthetic
product
organic colouring matter; synthetic
organic products of a kind used as
fluorescent brightening agents or as
luminophores, whether or not
chemically defined
3205 Colour
lakes;
preparations
as
specified
Manufacture from materials of any Manufacture in which the value of all
in note 3 to this chapter based on heading, except headings 3203, 3204 the materials used does not exceed
colour lakes ( 1 )
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
3206 Other
colouring
matter;
preparations
Manufacture from materials of any Manufacture in which the value of all
as specified in note 3 to this chapter, heading
the materials used does not exceed
other than those of heading 3203,
40 % of the ex-works price of the
3204 or 3205; inorganic products of
product
a kind used as luminophores, whether
or chemically defined
ex Chapter 33 Essential
oils
and
resinoids;
perfumery,
Manufacture from materials of any Manufacture in which the value of all
cosmetic or toilet preparations; except heading, except that of the product. the materials used does not exceed
for:
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
3301 Essential
oils
(terpeneless
or
not),
Manufacture from materials of any Manufacture in which the value of all
including concretes and absolutes; heading, including materials of a the materials used does not exceed
resinoids; extracted oleoresins;
different ‘group’ ( 2 ) in this heading. 40 % of the ex-works price of the
concentrates of essential oils in fats, However, materials of the same product
in fixed oils, in waxes or the like, group as the product may be used,
obtained by enfleurage or maceration; provided that their total value does
terpenic by-products of the deter not exceed 20 % of the ex-works
penation of essential oils; aqueous price of the product
distillates and aqueous solutions of
essential oils
ex Chapter 34 Soap,
organic
surface-active
agents,
Manufacture from materials of any Manufacture in which the value of all
washing preparations, lubricating heading, except that of the product. the materials used does not exceed
preparations, artificial waxes,
However, materials of the same 40 % of the ex-works price of the
prepared waxes, polishing or heading as the product may be used, product
scouring preparations, candles and provided that their total value does
similar articles, modelling pastes, not exceed 20 % of the ex-works
‘dental waxes’ and dental preparations price of the product
with a basis of plaster; except for:
ex 3404 Artificial
waxes
and
prepared
waxes
Manufacture from materials of any
heading, except that of the product.
with a basis of paraffin, petroleum However, materials of the same
waxes, waxes obtained from
heading as the product may be used,
bituminous minerals, slack wax or provided that their total value does
scale wax
not exceed 50 % of the ex-works
price of the product

---

L 127/1370
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
ex Chapter 35 Albuminoidal
substances;
modified
Manufacture from materials of any Manufacture in which the value of all
starches; 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
ex 3507 Prepared
enzymes
not
elsewhere
Manufacture in which the value of all
specified or included
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 36 Explosives;
pyrotechnic
products;
Manufacture from materials of any Manufacture in which the value of all
matches; pyrophoric alloys; certain heading, except that of the product. the materials used does not exceed
combustible preparations
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
Manufacture from materials of any Manufacture in which the value of all
goods; 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
3701 Photographic
plates
and
film
in
the
flat, sensitised, unexposed, of any
material other than paper, paperboard
or textiles; instant print film in the
flat, sensitised, unexposed, whether
or not in packs:
– Instant print film for colour photo
Manufacture from materials of any Manufacture in which the value of all
graphy, in 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
– 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

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1371
(1) (2) (3)
or
(4)
3702 Photographic
film
in
rolls,
sensitised,
Manufacture from materials of any Manufacture in which the value of all
unexposed, of any material other than heading, except those of headings the materials used does not exceed
paper, paperboard or textiles; instant 3701 and 3702
40 % of the ex-works price of the
print film in rolls, sensitised,
product
unexposed
3704 Photographic
plates,
film
paper,
Manufacture from materials of any Manufacture in which the value of all
paperboard and textiles, exposed but heading, except those of headings the materials used does not exceed
not developed
3701 to 3704
40 % of the ex-works price of the
product
ex Chapter 38 Miscellaneous
chemical
products;
Manufacture from materials of any Manufacture in which the value of all
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
ex 3803 00 Refined
tall
oil
Refining of crude tall oil Manufacture
in
which
the
value
of
all
the materials used does not exceed
40 % of the ex-works price of the
product
ex 3805 10 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
3806 30 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
3808 Insecticides,
rodenticides,
fungicides,
Manufacture from materials of any Manufacture in which the value of all
herbicides, anti-sprouting products heading, except that of the product. the materials used does not exceed
and plant-growth regulators, disin However, materials of the same 50 % of the ex-works price of the
fectants and similar products, put up heading as the product may be used, products
in forms or packings for retail sale or provided that their total value does
as preparations or articles (for not exceed 20 % of the ex-works
example, sulphur-treated bands, wicks price of the product
and candles, and fly-papers)
3809 Finishing
agents,
dye
carriers
to
Manufacture from materials of any Manufacture in which the value of all
accelerate the dyeing or fixing of heading, except that of the product. the materials used does not exceed
dyestuffs and other products and However, materials of the same 50 % of the ex-works price of the
preparations (for example, dressings heading as the product may be used, products
and mordants), of a kind used in the provided that their total value does
textile, paper, leather or like industries, not exceed 20 % of the ex-works
not elsewhere specified or included
price of the product
3810 Pickling
preparations
for
metal
Manufacture from materials of any Manufacture in which the value of all
surfaces; fluxes and other auxiliary heading, except that of the product. the materials used does not exceed
preparations for soldering, brazing or However, materials of the same 50 % of the ex-works price of the
welding; soldering, brazing or welding heading as the product may be used, products
powders and pastes consisting of provided that their total value does
metal and other materials; prep not exceed 20 % of the ex-works
arations of a kind used as cores or price of the product
coatings for welding electrodes or
rods

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L 127/1372
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
3811 Anti-knock
preparations,
oxidation
Manufacture from materials of any Manufacture in which the value of all
inhibitors, gum inhibitors, viscosity heading, except that of the product. the materials used does not exceed
improvers, anti-corrosive preparations However, materials of the same 50 % of the ex-works price of the
and other prepared additives, for heading as the product may be used, products
mineral oils (including gasoline) or provided that their total value does
for other liquids used for the same not exceed 20 % of the ex-works
purposes as mineral oils
price of the product
3812 Prepared
rubber
accelerators;
Manufacture from materials of any Manufacture in which the value of all
compound plasticisers for rubber or heading, except that of the product. the materials used does not exceed
plastics, not elsewhere specified or However, materials of the same 50 % of the ex-works price of the
included; anti-oxidising preparations heading as the product may be used, products
and other compound stabilisers for provided that their total value does
rubber or plastics
not exceed 20 % of the ex-works
price of the product
3813 Preparations
and
charges
for
fire-
Manufacture in which the value of all
extinguishers; charged fire-extin the materials used does not exceed
guishing grenades
50 % of the ex-works price of the
product
3814 Organic
composite
solvents
and
Manufacture from materials of any Manufacture in which the value of all
thinners, not elsewhere specified or heading, except that of the product. the materials used does not exceed
included; prepared paint or varnish However, materials of the same 50 % of the ex-works price of the
removers
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
3818 Chemical
elements
doped
for
use
in
Manufacture in which the value of all
electronics, in the form of discs, the materials used does not exceed
wafers or similar forms; chemical 50 % of the ex-works price of the
compounds doped for use in elec product
tronics
3819 Hydraulic
brake
fluids
and
other
Manufacture in which the value of all
prepared liquids for hydraulic trans the materials used does not exceed
mission, not containing or containing 50 % of the ex-works price of the
less than 70 % by weight of petroleum product
oils or oils obtained from bituminous
minerals
3820 Anti-freezing
preparations
and
Manufacture in which the value of all
prepared de-icing fluids
the materials used does not exceed
50 % of the ex-works price of the
product
ex 3821 00 Prepared
culture
media
for
main Manufacture in which the value of all
tenance of micro-organisms (including the materials used does not exceed
viruses and the like) or of plant, 50 % of the ex-works price of the
human or animal cells
product
3822 Diagnostic
or
laboratory
reagents
on
a
Manufacture in which the value of all
backing, prepared diagnostic or the materials used does not exceed
laboratory reagents whether or not 50 % of the ex-works price of the
on a backing, other than those of product
heading 3002 or 3006; certified
reference materials
3823 Industrial
monocarboxylic
fatty
acids;
acid oils from refining; industrial fatty
alcohols:

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1373
(1) (2) (3)
or
(4)
3823 11 to 3823 19
– Industrial
monocarboxylic fatty Manufacture from materials of any
acids, acid oils from refining
heading, except that of the product
3823 70
– Industrial fatty alcohols Manufacture
from
materials
of
any
heading, including other materials of
heading 3823
3824 Prepared
binders
for
foundry
moulds
Manufacture from materials of any Manufacture in which the value of all
or cores; chemical products and prep heading, except that of the product. the materials used does not exceed
arations of the chemical or allied However, materials of the same 50 % of the ex-works price of the
industries (including those consisting heading as the product may be used, products
of mixtures of natural products), not provided that their total value does
elsewhere specified or included
not exceed 20 % of the ex-works
price of the product
3901 to 3921 Plastics
in
primary
forms,
waste,
Manufacture from materials of any Manufacture in which the value of all
parings and scrap, of plastic; semi- heading, except that of the product
the materials used does not exceed
manufactures and articles of plastics
25 % of the ex-works price of the
product
3907 30 and 3907 40 Epoxide
resins;
polycarbonates Manufacture
from
materials
of
any
heading
3907 20 and 3907 91 Other
polyethers;
other
polyesters Manufacture
from
materials
of
any
heading
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
Manufacture from materials of any
for:
heading, except that of the product
4005 Compounded
rubber,
unvulcanised,
in
Manufacture in which the value of all
primary forms or in plates, sheets or the materials used, except natural
strip
rubber, does not exceed 50 % of the
ex-works price of the product
4012 Retreaded
or
used
pneumatic
tyres
of
rubber; solid or cushion tyres, tyre
treads and tyre flaps, of rubber:
ex 4012 11, ex 4012 12, – Retreaded pneumatic, solid or Retreading of used tyres
ex 4012 13
and
cushion tyres, of rubber
ex 4012 19.
– Other Manufacture
from
materials
of
any
heading, except those of headings
4011 and 4012
ex 4017 Articles
of
hard
rubber Manufacture
from
hard
rubber
ex Chapter 41 Raw
hides
and
skins
(other
than
Manufacture from materials of any
furskins) and leather; except for:
heading, except that of the product
4102 21 and 4102 29 Raw
skins
of
sheep
or
lambs,
without Removal of wool from sheep or lamb
wool on
skins, with wool on,
or
Manufacture from materials of any
heading, except that of the product

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L 127/1374
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
4104 to 4106 Tanned
or
crust
hides
and
skins,
Retanning of tanned leather
without wool or hair on, whether or
not split, but not further prepared
or
Manufacture from materials of any
heading, except that of the product
Chapter 42 Articles
of
leather;
saddlery
and
Manufacture from materials of any
harness; travel goods, handbags and heading, except that of the product
similar containers; articles of animal
gut (other than silk worm gut)
ex Chapter 43 Furskins
and
artificial
fur;
manu Manufacture from materials of any
factures thereof; except for:
heading, except that of the product
ex 4302 30 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
Manufacture from non-assembled
accessories and other articles of tanned or dressed furskins of
furskin
heading 4302
ex Chapter 44 Wood
and
articles
of
wood;
wood
Manufacture from materials of any
charcoal; except for:
heading, except that of the product
4403 Wood
in
the
rough,
whether
or
not
Manufacture from materials of any
stripped of bark or sapwood, or heading
roughly squared
ex 4407 Wood
sawn
or
chipped
lengthwise,
Planing, sanding or end-jointing
sliced or peeled, of a thickness
exceeding 6 mm, planed, sanded or
end-jointed
ex 4408 Sheets
for
veneering
(including
those
Splicing, planing, sanding or end-
obtained by slicing laminated wood) jointing
and for plywood, of a thickness not
exceeding 6 mm, spliced, and other
wood sawn lengthwise, sliced or
peeled of a thickness not exceeding
6 mm, planed, sanded or end-jointed
4409 Wood
(including
strips
and
friezes
for
Manufacture of materials of any
parquet flooring, not assembled) heading
continuously shaped (tongued,
grooved, rebated, chamfered, V-
jointed, beaded, moulded, rounded or
the like) along any of its edges, ends
or faces, whether or not planed,
sanded or end-jointed:

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1375
(1) (2) (3)
or
(4)
ex 4410 to ex 4413 Beadings
and
mouldings,
including
Beading or moulding
moulded skirting and other moulded
boards
ex 4415 10 Packing
cases,
boxes,
crates,
drums
Manufacture from boards not cut to
and similar packings, of wood
size
ex 4416 00 Casks,
barrels,
vats,
tubs
and
other
Manufacture from riven staves, not
coopers’ products and parts thereof, further worked than sawn on the
of wood
two principal surfaces
ex 4418
– Builders’ joinery and carpentry of Manufacture from materials of any
wood
heading, except that of the product.
However, cellular wood panels,
shingles and shakes may be used
– Beadings and mouldings Beading
or
moulding
ex 4421 90 Match
splints;
wooden
pegs
or
pins
Manufacture from wood of any
for 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
Manufacture from materials of any
of other plaiting materials; basketware heading, except that of the product
and wickerwork
Chapter 47
Pulp of wood or of other fibrous Manufacture from materials of any
cellulosic material; recovered (waste heading, except that of the product
and scrap) paper or paperboard
ex Chapter 48 Paper
and
paperboard;
articles
of
Manufacture from materials of any
paper pulp, of paper or of paperboard; heading, except that of the product
except for:
4816 Carbon
paper,
self-copy
paper
and
Manufacture from paper-making
other copying or transfer papers materials of Chapter 47
(other than those of heading 4809),
duplicator stencils and offset plates,
of paper, whether or not put up in
boxes
4817 Envelopes,
letter
cards,
plain
postcards
Manufacture:
and correspondence cards, of paper or
paperboard; boxes, pouches, wallets – from materials of any heading,
and writing compendiums, of paper
except that of the product, and
or paperboard, containing an – in which the value of all the
assortment of paper stationery
materials used does not exceed
50 % of the ex-works price of the
product
4818 10 Toilet
paper Manufacture
from
paper-making
materials of Chapter 47
ex 4820 10 Letter
pads Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product

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L 127/1376
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
ex Chapter 49 Printed
books,
newspapers,
pictures
Manufacture from materials of any
and other products of the printing heading, except that of the product
industry; manuscripts, typescripts and
plans; except for:
4909 Printed
or
illustrated
postcards;
Manufacture from materials of any
printed cards bearing personal heading, except those of headings
greetings, messages or
4909 and 4911
announcements, whether or not illus
trated, with or without envelopes or
trimmings
ex Chapter 50 Silk;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
ex 5003 Silk
waste
(including
cocoons
Carding or combing of silk waste
unsuitable for reeling, yarn waste
and garnetted stock), carded or
combed
5004 to ex 5006 Silk
yarn
and
yarn
spun
from
silk
Manufacture from ( 3 ):
waste
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– other natural fibres, not carded or
combed or otherwise prepared for
spinning,
– chemical materials or textile pulp, or
– paper-making materials
5007
Woven fabrics of silk or of silk waste:
– Incorporating rubber thread Manufacture
from
single
yarn
( 3 )
– Other Manufacture
from
( 3 ):
– 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;
Manufacture from materials of any
horsehair yarn and woven fabric; heading, except that of the product
except for:

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1377
(1) (2) (3)
or
(4)
5106 to 5110
Yarn of wool, of fine or coarse animal Manufacture from ( 3 ):
hair or of horsehair
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5111 to 5113
Woven fabrics of wool, of fine or
coarse animal hair or of horsehair:
– Incorporating rubber thread Manufacture
from
single
yarn
( 3 )
– Other Manufacture
from
( 3 ):
– 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
( 3 ):
– 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
( 3 )
– Other Manufacture
from
( 3 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper

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L 127/1378
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
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
Manufacture from materials of any
yarn and woven fabrics of paper heading, except that of the product
yarn; except for:
5306 to 5308 Yarn
of
other
vegetable
textile
fibres;
Manufacture from ( 3 ):
paper yarn
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5309 to 5311 Woven
fabrics
of
other
vegetable
textile fibres; woven fabrics of paper
yarn:
– Incorporating rubber thread Manufacture
from
single
yarn
( 3 )
– Other Manufacture
from
( 3 ):
– coir yarn,
– jute yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, raising, 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
14.5.2011 Official
Journal
of
the
European
Union
L
127/1379
(1) (2) (3)
or
(4)
5401 to 5406 Yarn,
monofilament
and
thread
of
Manufacture from ( 3 ):
man-made filaments
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5407 and 5408 Woven
fabrics
of
man-made
filament
yarn:
– Incorporating rubber thread Manufacture
from
single
yarn
( 3 )
– Other Manufacture
from
( 3 ):
– 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
5501 to 5507 Man-made
staple
fibres Manufacture
from
chemical
materials
or textile pulp
5508 to 5511
Yarn and sewing thread of man-made Manufacture from ( 3 ):
staple fibres
– raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
– natural fibres, not carded or combed
or otherwise prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5512 to 5516 Woven
fabrics
of
man-made
staple
fibres:
– Incorporating rubber thread Manufacture
from
single
yarn
( 3 )
– Other Manufacture
from
( 3 ):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise prepared
for spinning,

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L 127/1380
EN
Official Journal of the European Union
14.5.2011
(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
ex Chapter 56 Wadding,
felt
and
non-wovens;
special
Manufacture from ( 3 ):
yarns; twine, cordage, ropes and
cables and articles thereof; except for: – coir yarn,
– natural fibres,
– chemical materials or textile pulp, or
– paper-making materials
5602 Felt,
whether
or
not
impregnated,
coated, covered or laminated:
– Needleloom felt Manufacture
from
( 3 ):
– 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
( 3 ):
– 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:
5604 10
– Rubber thread and cord, textile Manufacture from rubber thread or
covered
cord, not textile covered

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1381
(1) (2) (3)
or
(4)
5604 90
– Other Manufacture
from
( 3 ):
– 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
Manufacture from ( 3 ):
gimped, being textile yarn, or strip
or the like of heading 5404 or – natural fibres,
5405, combined with metal in the – man-made staple fibres, not carded
form of thread, strip or powder or
or combed or otherwise processed
covered with metal
for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5606
Gimped yarn, and strip and the like of Manufacture from ( 3 ):
heading 5404 or 5405, gimped (other
than those of heading 5605 and – natural fibres,
gimped horsehair yarn); chenille yarn – man-made staple fibres, not carded
(including flock chenille yarn); loop or combed or otherwise processed
wale-yarn
for spinning,
– chemical materials or textile pulp, or
– paper-making materials
Chapter 57 Carpets
and
other
textile
floor
coverings:
– Of needleloom felt Manufacture
from
( 3 ):
– 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
( 3 ):
– natural fibres, not carded or combed
or otherwise processed for spinning,
or
– chemical materials or textile pulp
– Other Manufacture
from
( 3 ):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or

---

L 127/1382
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
– 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
( 3 )
– Other Manufacture
from
( 3 ):
– 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
Manufacture from materials of any
Gobelins, Flanders, Aubusson,
heading, except that of the product
Beauvais and the like, and needle-
worked tapestries (for example, petit
point, cross stitch), whether or not
made up
5810
Embroidery in the piece, in strips or Manufacture:
in motifs
– from materials of any heading,
except that of the product, and
– in which the value of all the
materials used does not exceed
50 % of the ex-works price of the
product
5901
Textile fabrics coated with gum or Manufacture from yarn
amylaceous substances, of a kind
used for the outer covers of books
or the like; tracing cloth; prepared
painting canvas; buckram and similar
stiffened textile fabrics of a kind used
for hat foundations
5902 Tyre
cord
fabric
of
high
tenacity
yarn
of nylon or other polyamides,
polyesters or viscose rayon:
– Containing not more than 90 % by Manufacture from yarn
weight of textile materials
– Other Manufacture
from
chemical
materials
or textile pulp

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1383
(1) (2) (3)
or
(4)
5903 Textile
fabrics
impregnated,
coated,
Manufacture from yarn
covered or laminated with plastics,
other than those of heading 5902
or
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, rasing, calendering,
shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and burling),
provided that the value of the
unprinted fabric used does not
exceed 47,5 % of the ex-works price
of the product
5904 Linoleum,
whether
or
note
cut
to
Manufacture from yarn ( 3 )
shape; floor coverings consisting of a
coating or covering applied on a
textile backing, whether or not cut
to shape
5905 Textile
wall
coverings:
– Impregnated, coated, covered or Manufacture from yarn
laminated with rubber, plastics or
other materials
– Other Manufacture
from
( 3 ):
– 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:
– Knitted or crocheted fabrics Manufacture
from
( 3 ):
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
– Other fabrics made of synthetic Manufacture from chemical materials
filament yarn, containing more
than 90 % by weight of textile
materials
– Other Manufacture
from
yarn

---

L 127/1384
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
5907 Textile
fabrics
otherwise
impregnated,
Manufacture from yarn
coated or covered; painted canvas
being theatrical scenery, studio back- or
cloths or the like
Printing accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching, merce
rising, heat setting, rasing, calendering,
shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and burling),
provided that the value of the
unprinted fabric used does not
exceed 47,5 % of the ex-works price
of the product
5908 Textile
wicks,
woven,
plaited
or
knitted, for lamps, stoves, lighters,
candles or the like; incandescent gas
mantles and tubular knitted gas
mantle fabric therefor, whether or
not impregnated:
– Incandescent
gas
mantles, Manufacture from tubular knitted gas-
impregnated
mantle fabric
– Other Manufacture
from
materials
of
any
heading, except that of the product
5909 to 5911 Textile
articles
of
a
kind
suitable
for
industrial use:
– Polishing discs or rings other than Manufacture from yarn or waste
of felt of heading 5911
fabrics or rags of heading 6310
– Woven fabrics, of a kind commonly Manufacture from ( 3 ):
used in papermaking or other
technical uses, felted or not, – coir yarn,
whether or not impregnated or – the following materials:
coated, tubular or endless with
single or multiple warp and/or – – yarn
of
polytetrafluoro
weft, or flat woven with multiple
ethylene ( 4 ),
warp and/or weft of heading 5911
– – yarn, multiple, of polyamide,
coated, impregnated or covered
with a phenolic resin,
– – yarn of synthetic textile fibres of
aromatic polyamides, obtained
by polycondensation of m-
phenylenediamine and isoph
thalic acid,
– – monofil
of
polytetrafluoro
ethylene ( 4 ),
– – yarn of synthetic textile fibres of
poly(p-phenylene terephtha
lamide),
– – glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn ( 4 ),
– – copolyester monofilaments of a
polyester and a resin of tereph
thalic acid and 1,4-cyclohex
anediethanol and isophthalic
acid,
– – natural fibres,

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1385
(1) (2) (3)
or
(4)
– – man-made staple fibres not
carded or combed or otherwise
processed for spinning, or
– – chemical materials or textile pulp
– Other Manufacture
from
( 3 ):
– 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
( 3 ):
– 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
Spinning of natural and/or man-made
accessories, knitted or crocheted
staple fibres, or extrusion of man-
made filament yarn, accompanied by
knitting (knitted to shape products) ( 5 )
or
Knitting and making up including
cutting (assembling, two or more
pieces of knitted or crocheted fabric
which have been either cut to form
or obtained directly to form) ( 5 ) ( 6 )
ex Chapter 62 Articles
of
apparel
and
clothing
Weaving accompanied by making-up
accessories, not knitted or crocheted; (including cutting) ( 5 ) ( 6 )
except for:
or
Embroidering accompanied by making
up (including cutting), provided that
the value of the unembroidered
fabric used does not exceed 40 % of
the ex-works price of the product ( 6 )
or
Coating accompanied by making up
(including cutting), provided that the
value of the uncoated fabric used
does not exceed 40 % of the ex-
works price of the product ( 6 )
or
Making-up preceded by printing
accompanied by at least two
preparatory finishing operations (such
as scouring, bleaching, mercerising,
heat setting, raising, calendering,

---

L 127/1386
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
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 ( 3 ) ( 6 )
ex 6217 Other
made
up
clothing
accessories;
parts of garments or of clothing
accessories, other than those of
heading 6212:
Interlinings for collars and cuffs, cut Manufacture:
out
– from materials of any heading,
except that of the product, and
– in which the value of all the
materials used does not exceed
40 % of the ex-works price of the
product
ex Chapter 63 Other
made-up
textile
articles;
sets;
Manufacture from materials of any
worn clothing and worn textile heading, except that of the product
articles; rags; except for:
6301 to 6304 Blankets,
travelling
rugs,
bed
linen
etc.; curtains etc.; other furnishing
articles:
– Of felt, of nonwovens Manufacture
from
( 3 ):
– natural fibres, or
– chemical materials or textile pulp
– Other:
– – Embroidered Manufacture
from
unbleached
single
yarn ( 6 ) ( 7 )
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
– – Other Manufacture
from
unbleached
single
yarn ( 6 ) ( 7 )
6305
Sacks and bags, of a kind used for the Manufacture from ( 3 ):
packing of goods
– natural fibres,
– man-made staple fibres, not carded
or combed or otherwise processed
for spinning, or
– chemical materials or textile pulp
6306 Tarpaulins,
awnings
and
sunblinds;
tents; sails for boats, sailboards or
landcraft; camping goods:
– Of nonwovens Manufacture
from
( 3 ) ( 6 ):
– natural fibres, or
– chemical materials or textile pulp
– Other Manufacture
from
unbleached
single
yarn ( 3 ) ( 6 )

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1387
(1) (2) (3)
or
(4)
6307 Other
made-up
articles,
including
Manufacture in which the value of all
dress patterns
the materials used does not exceed
40 % of the ex-works price of the
product
6308 Sets
consisting
of
woven
fabric
and
Each item in the set must satisfy the
yarn, whether or not with accessories, rule which would apply to it if it were
for making up into rugs, tapestries, not included in the set. However, non-
embroidered table cloths or serviettes, originating articles may be incor
or similar textile articles, put up in porated, provided that their total
packings for retail sale
value does not exceed 15 % of the
ex-works price of the set
ex Chapter 64 Footwear,
gaiters
and
the
like;
parts
of
Manufacture from materials of any Manufacture in which the value of all
such articles; except for:
heading, except from assemblies of the materials used does not exceed
uppers affixed to inner soles or to 50 % of the ex-works price of the
other sole components of heading product
6406
6406 Parts
of
footwear
(including
uppers
Manufacture from materials of any
whether or not attached to soles heading, except that of the product
other than outer soles); removable
in-soles, heel cushions and similar
articles; gaiters, leggings and similar
articles, and parts thereof
ex Chapter 65 Headgear
and
parts
thereof;
except
for: Manufacture from materials of any
heading, except that of the product
6505 Hats
and
other
headgear,
knitted
or
Manufacture from yarn or textile
crocheted, or made up from lace, felt fibres ( 6 )
or other textile fabric, in the piece (but
not in strips), whether or not lined or
trimmed; hair-nets of any material,
whether or not lined or trimmed
ex Chapter 66 Umbrellas,
sun
umbrellas,
walking-
Manufacture from materials of any
sticks, seat-sticks, whips, riding-crops, heading, except that of the product
and parts thereof; except for:
6601 Umbrellas
and
sun
umbrellas
Manufacture in which the value of all
(including walking-stick umbrellas, the materials used does not exceed
garden umbrellas and similar 50 % of the ex-works price of the
umbrellas)
product
Chapter 67 Prepared
feathers
and
down
and
Manufacture from materials of any
articles made of feathers or of down; heading, except that of the product
artificial flowers; articles of human
hair
ex Chapter 68 Articles
of
stone,
plaster,
cement,
Manufacture from materials of any
asbestos, mica or similar materials; heading, except that of the product
except for:
ex 6803 00 Articles
of
slate
or
of
agglomerated
Manufacture from worked slate
slate
ex 6812 Articles
of
asbestos;
articles
of
Manufacture from materials of any
mixtures with a basis of asbestos or heading
of mixtures with a basis of asbestos
and magnesium carbonate

---

L 127/1388
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
ex 6814 Articles
of
mica,
including
agglom Manufacture from worked mica
erated or reconstituted mica, on a (including agglomerated or recon
support of paper, paperboard or stituted mica)
other materials
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
7006 Glass
of
heading
7003,
7004
or
7005, bent, edge-worked, engraved,
drilled, enamelled or otherwise
worked, but not framed or fitted
with other materials:
– Glass-plate substrates, coated with a Manufacture from non-coated glass-
dielectric thin film, and of a semi plate substrate of heading 7006
conductor grade in accordance with
SEMII-standards ( 8 )
– Other Manufacture
from
materials
of
heading 7001
7007 Safety
glass,
consisting
of
toughened
Manufacture from materials of
(tempered) or laminated glass
heading 7001
7008 Multiple-walled
insulating
units
of
Manufacture from materials of
glass
heading 7001
7009 Glass
mirrors,
whether
or
not
framed,
Manufacture from materials of
including rear-view mirrors
heading 7001
7010 Carboys,
bottles,
flasks,
jars,
pots,
Manufacture from materials of any
phials, ampoules and other containers, heading, except that of the product
of glass, of a kind used for the
conveyance or packing of goods; or
preserving jars of glass; stoppers, lids Cutting of glassware, provided that the
and other closures, of glass
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
7013 Glassware
of
a
kind
used
for
table,
Manufacture from materials of any
kitchen, toilet, office, indoor
heading, except that of the product
decoration or similar purposes (other
than that of heading 7010 or 7018) or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
or
Hand-decoration (except silk-screen
printing) of hand-blown glassware,
provided that the total value of the
hand-blown glassware used does not
exceed 50 % of the ex-works price of
the product
ex 7019 Articles
(other
than
yarn)
of
glass
Manufacture from:
fibres
– uncoloured slivers, rovings, yarn or
chopped strands, or
– glass wool

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1389
(1) (2) (3)
or
(4)
ex Chapter 71 Natural
or
cultured
pearls,
precious
or
Manufacture from materials of any
semi-precious stones, precious metals, heading, except that of the product
metals clad with precious metal, and
articles thereof; imitation jewellery;
coin; except for:
7101 Pearls,
natural
or
cultured,
whether
or
Manufacture from materials of any Manufacture in which the value of all
not worked or graded but not strung, heading, except that of the product
the materials used does not exceed
mounted or set; pearls, natural or
50 % of the ex-works price of the
cultured temporarily strung for
product
convenience of transport
7102, 7103 and 7104 Diamonds, other precious or semi- Manufacture from unworked precious
precious stones (natural, synthetic or or semi-precious stones
reconstructed)
or
Manufacture from materials of any
heading, except that of the product
7106, 7108 and 7110 Precious
metals:
– Unwrought Manufacture
from
materials
of
any
heading, except those of headings
7106, 7108 and 7110
or
Electrolytic, thermal or chemical
separation of precious metals of
heading 7106, 7108 or 7110
or
Alloying of precious metals of heading
7106, 7108 or 7110 with each other
or with base metals
– Semi-manufactured or in powder Manufacture from unwrought
form
precious metals
7107, 7109 and 7111 Metals
clad
with
precious
metals,
not Manufacture from materials of any
further worked than semi-manu heading
factured
7116 Articles
of
natural
or
cultured
pearls,
Manufacture in which the value of all
precious or semi-precious stones the materials used does not exceed
(natural, synthetic or reconstructed)
50 % of the ex-works price of the
product
7117 Imitation
jewellery Manufacture
from
materials
of
any
heading, except that of the product
or
Manufacture from base metal parts,
not plated or covered with precious
metals, provided that the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 72 Iron
and
steel;
except
for: Manufacture
from
materials
of
any
heading, except that of the product
7207 Semi-finished
products
of
iron
or
Manufacture from materials of
non-alloy steel
heading 7201, 7202, 7203, 7204,
7205 or 7206

---

L 127/1390
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
7208 to 7216 Flat-rolled
products,
bars
and
rods,
Manufacture from ingots or other
angles, shapes and sections of iron primary forms or semi-finished
or non-alloy steel
materials of heading 7206 or 7207
7217 Wire
of
iron
or
non-alloy
steel Manufacture
from
semi-finished
materials of heading 7207
7218 91 and 7218 99 Semi-finished
products Manufacture
from
materials
of
heading 7201, 7202, 7203, 7204,
7205 or 7218 10
7219 to 7222 Flat-rolled
products,
bars
and
rods,
Manufacture from ingots or other
angles, shapes and sections of primary forms or semi-finished
stainless steel
materials of heading 7218
7223 Wire
of
stainless
steel Manufacture
from
semi-finished
materials of heading 7218
7224 90 Semi-finished
products Manufacture
from
materials
of
heading 7201, 7202, 7203, 7204
7205 or 7224 10
7225 to 7228 Flat-rolled
products,
hot-rolled
bars
Manufacture from ingots or other
and rods, in irregularly wound coils; primary forms or semi-finished
angles, shapes and sections, of other products of heading 7206, 7207,
alloy steel; hollow drill bars and rods, 7218 or 7224
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
7301 10 Sheet
piling Manufacture
from
materials
of
heading 7206
7302 Railway
or
tramway
track
Manufacture from materials of
construction material of iron or steel, heading 7206
the following: rails, check-rails and
rack rails, switch blades, crossing
frogs, point rods and other crossing
pieces, sleepers (cross-ties), fish-plates,
chairs, chair wedges, sole pates (base
plates), rail clips, bedplates, ties and
other material specialised for jointing
or fixing rails
7304, 7305 and 7306 Tubes, pipes and hollow profiles, of Manufacture from materials of
iron (other than cast iron) or steel
heading 7206, 7207, 7218 or 7224
7307 21 to 7307 29
Tube or pipe fittings of stainless steel Turning, drilling, reaming, threading,
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
Manufacture from materials of any
buildings of heading 9406) and parts heading, except that of the product.
of structures (for example, bridges and However, welded angles, shapes and
bridge-sections, lock-gates, towers, sections of heading 7301 may not
lattice masts, roofs, roofing
be used
frameworks, doors and windows and
their frames and thresholds for doors,
shutters, balustrades, pillars and
columns), of iron or steel; plates,
rods, angles, shapes, sections, tubes
and the like, prepared for use in
structures, of iron or steel

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1391
(1) (2) (3)
or
(4)
7315 20 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
Manufacture from materials of any
for:
heading, except that of the product.
7403 21, 7403 22 and Copper alloys Manufacture
from
materials
of
any
7403 29
heading
7407 Copper
bars,
rods
and
profiles 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
7408 Copper
wire 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
7409 Copper
plates,
sheets
and
strip,
of
a
Manufacture:
thickness exceeding 0,15 mm
– 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
7410 Copper
foil
(whether
or
not
printed
or
Manufacture:
backed with paper, paperboard,
plastics or similar backing materials) – from materials of any heading,
of a thickness (excluding any except that of the product, and
backing) not exceeding 0,15 mm
– in which the value of all the
materials used does not exceed
50 % of the ex-works price of the
product
7411 Copper
tubes
and
pipes 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
Chapter 75 Nickel
and
articles
thereof Manufacture
from
materials
of
any
heading, except that of the product
ex Chapter 76 Aluminium
and
articles
thereof;
Manufacture from materials of any
except for:
heading, except that of the product

---

L 127/1392
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
7601 Unwrought
aluminium Manufacture
from
materials
of
any
heading, except that of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium
or waste and scrap of aluminium
7604 Aluminium
bars,
rods
and
profiiles 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
7605 Aluminium
wire 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
7606 Aluminium
plates,
sheets
and
strip,
of
Manufacture:
a thickness exceeding 0,2 mm
– 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
7607 Aluminium
foil
(whether
or
not
Manufacture from materials of any
printed or backed with paper, heading, except that of the product
paperboard, plastics or similar and heading 7606
backing materials) of a thickness
(excluding any backing) not
exceeding 0,2 mm
7608 Aluminium
tubes
and
pipes 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
7609 Aluminium
tube
or
pipe
fittings
(for
Manufacture:
example, couplings, elbows, sleeves)
– 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
7616 99 Other
articles
of
aluminium Manufacture
from
materials
of
any
heading
Chapter 77 Reserved
for
possible
future
use
in
the
HS

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1393
(1) (2) (3)
or
(4)
ex Chapter 78 Lead
and
articles
thereof;
except
for: Manufacture from materials of any
heading, except that of the product
7801 Unwrought
lead Manufacture
from
materials
of
any
heading, except that of the product.
However, waste and scrap of heading
7802 may not be used
ex Chapter 79 Zinc
and
articles
thereof;
except
for: Manufacture from materials of any
heading, except that 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
Chapter 80 Tin
and
articles
thereof Manufacture
from
materials
of
any
heading, except that of the product
Chapter 81 Other
base
metals;
cermets;
articles
Manufacture from materials of any
thereof
heading
ex Chapter 82 Tools,
implements,
cutlery,
spoons
Manufacture from materials of any
and forks, of base metal; parts heading, except that of the product
thereof of base metal; except for:
8206 Tools
of
two
or
more
of
the
headings
Manufacture from materials of any
8202 to 8205, put up in sets for retail heading, except those of headings
sale
8202 to 8205. However, tools of
headings 8202 to 8205 may be incor
porated into the set, provided that
their total value does not exceed
15 % of the ex-works price of the set
8207 13 to 8207 30
Rock drilling or earth-boring tools; Manufacture:
dies for drawing or extruding metal;
tools for pressing, stamping or – from materials of any heading,
punching
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
8207 40 to 8207 90 Tools
for
tapping
or
threading;
tools
Manufacture from materials of any
for drilling, other than for rock- heading, except that of the product
drilling; tools for boring or broaching;
tools for milling; tools for turning;
other interchangeable tools
8208 Knives
and
cutting
blades,
for
Manufacture from materials of any
machines or for mechanical appliances heading, except that of the product
8211 10 to 8211 93 Knives with cutting blades, serrated or Manufacture from materials of any
and 8211 95
not (including pruning knives), other heading, except that of the product.
than knives of heading 8208
However, knife blades and handles of
base metal may be used

---

L 127/1394
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
8214 Other
articles
of
cutlery
(for
example,
Manufacture from materials of any
hair clippers, butchers’ or kitchen heading, except that of the product.
cleavers, choppers and mincing However, handles of base metal may
knives, paper knives); manicure or be used
pedicure sets and instruments
(including nail files)
8215 Spoons,
forks,
ladles,
skimmers,
cake-
Manufacture from materials of any
servers, fish-knives, butter-knives, heading, except that of the product.
sugar tongs and similar kitchen or However, handles of base metal may
tableware
be used
ex Chapter 83 Miscellaneous
articles
of
base
metal;
Manufacture from materials of any
except for:
heading, except that of the product
8302 41 Other
mountings,
fittings
and
similar
Manufacture from materials of any
articles suitable for buildings
heading, except that of the product.
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
8302 60 Automatic
door
closers Manufacture
from
materials
of
any
heading, except that of the product.
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
8306 21 to 8306 29 Statuettes
and
other
ornaments,
of
Manufacture from materials of any
base metal
heading, except that of the product.
However, other materials of heading
8306 may be used, provided that
their total value does not exceed
30 % of the ex-works price of the
product
ex Chapter 84 Nuclear
reactors,
boilers,
machinery
Manufacture from materials of any Manufacture in which the value of all
and mechanical appliances; parts heading, except that of the product
the materials used does not exceed
thereof; except for:
50 % of the ex-works price of the
product
8401 Nuclear
reactors;
fuel
elements
Manufacture from materials of any Manufacture in which the value of all
(cartridges), non-irradiated, for
heading, except that of the product
the materials used does not exceed
nuclear reactors; machinery and
45 % of the ex-works price of the
apparatus for isotopic separation
product
8404 Auxiliary
plant
for
use
with
boilers
of
Manufacture from materials of any Manufacture in which the value of all
heading 8402 or 8403; condensers heading, except that of the product
the materials used does not exceed
for steam or other vapour power units
45 % of the ex-works price of the
product
8407 Spark-ignition
reciprocating
or
rotary
Manufacture in which the value of all
internal combustion piston engines
the materials used does not exceed
50 % of the ex-works price of the
product
8408 Compression-ignition
internal
Manufacture in which the value of all
combustion piston engines (diesel or the materials used does not exceed
semi-diesel engines)
50 % of the ex-works price of the
product

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1395
(1) (2) (3)
or
(4)
8423 Weighing
machinery
(excluding
Manufacture from materials of any Manufacture in which the value of all
balances of a sensitivity of 5 cg or heading, except that of the product
the materials used does not exceed
better), including weight operated
45 % of the ex-works price of the
counting or checking machines;
product
weighing machine weights of all kinds
8425 Pulley
tackle
and
hoist
other
than
skip
Manufacture from materials of any Manufacture in which the value of all
hoist; winches and capstans; jacks
heading, except that of the product
the materials used does not exceed
45 % of the ex-works price of the
product
8426 Ships’
derricks;
cranes,
including
cable
Manufacture from materials of any Manufacture in which the value of all
cranes; mobile lifting frames, straddle heading, except that of the product
the materials used does not exceed
carriers and works trucks fitted with a
45 % of the ex-works price of the
crane
product
8427 Fork-lift
trucks;
other
works
trucks
Manufacture in which the value of all
fitted with lifting or handling the materials used does not exceed
equipment
50 % of the ex-works price of the
product
8428 Other
lifting,
handling,
loading
or
Manufacture from materials of any Manufacture in which the value of all
unloading machinery (for example, heading, except that of the product
the materials used does not exceed
lifts, escalators, conveyors, teleferics)
45 % of the ex-works price of the
product
8429 Self-propelled
bulldozers,
angledozers,
Manufacture from materials of any Manufacture in which the value of all
graders, levellers, scrapers, mechanical heading, except that of the product
the materials used does not exceed
shovels, excavators, shovel loaders,
45 % of the ex-works price of the
tamping machines and road rollers:
product
8430 Other
moving,
grading,
levelling,
Manufacture from materials of any Manufacture in which the value of all
scrapping, excavating, tamping,
heading, except that of the product
the materials used does not exceed
compacting, extracting or boring
45 % of the ex-works price of the
machinery, for earth, minerals or
product
ores; piledrivers and pile extractors;
snowploughs and snowblowers
8432 Agricultural,
horticultural
or
forestry
Manufacture from materials of any Manufacture in which the value of all
machinery for soil preparation or heading, except that of the product
the materials used does not exceed
cultivation; lawn or sport-ground
45 % of the ex-works price of the
rollers
product
8433 Harvesting
or
threshing
machinery,
Manufacture from materials of any Manufacture in which the value of all
including straw or fodder balers; heading, except that of the product
the materials used does not exceed
grass or hay mowers; machines for
45 % of the ex-works price of the
cleaning, sorting or grading eggs,
product
fruit or other agricultural produce,
other than machinery of heading
8437
8434 Milking
machines
and
dairy
Manufacture from materials of any Manufacture in which the value of all
machinery
heading, except that of the product
the materials used does not exceed
45 % of the ex-works price of the
product
8443 Printing
machinery
used
for
printing
Manufacture in which the value of all
by means of plates, cylinders and the materials used does not exceed
other printing components of 45 % of the ex-works price of the
heading 8442; other printers, product
copying machines and facsimile
machines, whether or not combined;
parts and accessories thereof

---

L 127/1396
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
8444 Machines
for
extruding,
drawing,
Manufacture from materials of any Manufacture in which the value of all
texturing or cutting man-made textile heading, except that of the product
the materials used does not exceed
materials
45 % of the ex-works price of the
product
8445 Machines
for
preparing
textile
fibres;
Manufacture from materials of any Manufacture in which the value of all
spinning, doubling or twisting heading, except that of the product
the materials used does not exceed
machines and other machinery for
45 % of the ex-works price of the
producing textile yarns; textile reeling
product
or winding (including weft-winding)
machines and machines for preparing
textile yarns for use on the machines
of heading 8446 or 8447
8446 Weaving
machines
(looms) Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except that of the product
the materials used does not exceed
45 % of the ex-works price of the
product
8447 Knitting
machines,
stitch-bonding
Manufacture from materials of any Manufacture in which the value of all
machines and machines for making heading, except that of the product
the materials used does not exceed
gimped yarn, tulle, lace, embroidery,
45 % of the ex-works price of the
trimmings, braid or net and
product
machines for tufting
8456 Machine
tolls
for
working
any
Manufacture from materials of any Manufacture in which the value of all
material by removal of material, by heading, except that of the product
the materials used does not exceed
laser or other light or photon beam,
45 % of the ex-works price of the
ultrasonic, electrodischarge, electro
product
chemical, electron beam, ionic-beam
or plasma arc processes
8457 Machining
centres,
unit
construction
Manufacture from materials of any Manufacture in which the value of all
machines (single station) and multi- heading, except that of the product
the materials used does not exceed
station transfer machines, for
45 % of the ex-works price of the
working metal
product
8458 Lathes
(including
turning
centres)
for
Manufacture from materials of any Manufacture in which the value of all
removal metal
heading, except that of the product
the materials used does not exceed
45 % of the ex-works price of the
product
8459 Machine
tools
(including
way-type
Manufacture from materials of any Manufacture in which the value of all
unit head machines) for drilling, heading, except that of the product
the materials used does not exceed
boring, milling, threading or tapping
45 % of the ex-works price of the
by removing metal, other than lathes
product
(including turning centres) of heading
8458
8460 Machine
tools
for
deburring,
shar Manufacture from materials of any Manufacture in which the value of all
pening, grinding, honing, lapping, heading, except that of the product
the materials used does not exceed
polishing or otherwise finishing
45 % of the ex-works price of the
metal or cerments by means of
product
grinding stones, abrasives or

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1397
(1) (2) (3)
or
(4)
polishing products, other than gear
cutting, gear grinding or gear
finishing machines of heading 8461
8461 Machine
tools
for
planing,
shaping,
Manufacture from materials of any Manufacture in which the value of all
slotting, broaching, gear cutting, gear heading, except that of the product
the materials used does not exceed
grinding or gear finishing, sawing,
45 % of the ex-works price of the
cutting-off and other machine tools
product
working by removing metal or
cermets, not elsewhere specified or
included
8462 Machine
tools
(including
presses)
for
Manufacture from materials of any Manufacture in which the value of all
working metal by forging,
heading, except that of the product
the materials used does not exceed
hammering or die-stamping; machine
45 % of the ex-works price of the
tools (including presses) for working
product
metal by bending, folding,
straightening, flattening, shearing,
punching or notching; presses for
working metal or metal carbides, not
specified above
8463 Other
machines
tools
for
working
Manufacture from materials of any Manufacture in which the value of all
metal or cermets, without removing heading, except that of the product
the materials used does not exceed
material
45 % of the ex-works price of the
product
8464 Machine
tools
for
working
stone,
Manufacture from materials of any Manufacture in which the value of all
ceramics, concrete, asbestos-cement heading, except that of the product
the materials used does not exceed
or like mineral materials or for cold
45 % of the ex-works price of the
working glass
product
8465 Machine
tools
(including
machines
for
Manufacture from materials of any Manufacture in which the value of all
nailing, stapling, glueing or otherwise heading, except that of the product
the materials used does not exceed
assembling) for working wood, cork,
45 % of the ex-works price of the
bone, hard rubber, hard plastics or
product
similar hard materials
8466 Parts
and
accessories
suitable
for
use
Manufacture from materials of any Manufacture in which the value of all
solely or principally with the heading, except that of the product
the materials used does not exceed
machines of headings 8456 to 8465,
45 % of the ex-works price of the
including work or tool holders, self-
product
opening dieheads, dividing heads and
other special attachments for machine
tools; tool holders for any type of tool
for working in the hand
8467 Tools
for
working
in
the
hand,
Manufacture from materials of any Manufacture in which the value of all
pneumatic, hydraulic or with self- heading, except that of the product
the materials used does not exceed
contained electronic or non-electric
45 % of the ex-works price of the
motor
product
8469 Typewriters
other
than
printers
of
Manufacture from materials of any Manufacture in which the value of all
heading 8443; word-processing
heading, except that of the product
the materials used does not exceed
machines
45 % of the ex-works price of the
product

---

L 127/1398
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
8470 Calculating
machines
and
pocket-size
Manufacture from materials of any Manufacture in which the value of all
data-recording, reproducing and heading, except that of the product
the materials used does not exceed
displaying machines with
45 % of the ex-works price of the
calculating functions; accounting
product
machines, postage-franking machines,
ticket-issuing machines and similar
machines, incorporating a calculating
device; cash registers
8471 Automatic
data-processing
machines
Manufacture from materials of any Manufacture in which the value of all
and units thereof; magnetic or heading, except that of the product
the materials used does not exceed
optical readers, machines for tran
45 % of the ex-works price of the
scribing data onto data media in
product
coded form and machines for
processing such data, not elsewhere
specified or included
8474 Machinery
for
sorting,
screening,
Manufacture from materials of any Manufacture in which the value of all
separating, washing, crushing,
heading, except that of the product
the materials used does not exceed
grinding, mixing or kneading earth,
45 % of the ex-works price of the
stone, ores or other mineral
product
substances, in solid (including
powder or paste) form; machinery
for agglomerating, shaping or
moulding solid mineral fuels, ceramic
paste, unhardened cement, plastering
materials or other mineral products
in powder or paste form; machines
for forming foundry moulds of sand
8480 Moulding
boxes
for
metal
foundry;
Manufacture from materials of any Manufacture in which the value of all
mould bases; moulding patterns; heading, except that of the product
the materials used does not exceed
moulds for metal (other than ingot
45 % of the ex-works price of the
moulds), metal carbides, glass,
product
mineral materials, rubber or plastics
ex Chapter 85 Electrical
machinery
and
equipment
Manufacture from materials of any Manufacture in which the value of all
and parts thereof; sound recorders heading, except that of the product
the materials used does not exceed
and reproducers, television image
45 % of the ex-works price of the
and sound recorders and reproducers,
product
and parts and accessories of such
articles; except for:
8504 Electrical
transformers,
static
Manufacture in which the value of all
converters (for example, rectifiers) the materials used does not exceed
and indoctors
45 % of the ex-works price of the
product
8505 Electromagnets;
permanent
magnets
Manufacture from materials of any Manufacture in which the value of all
and articles intended to become heading, except that of the product
the materials used does not exceed
permanent magnets after magneti
50 % of the ex-works price of the
sation; electromagnetic or permanent
product
magnet chucks, clamps and similar
holding devices; electromagnetic
couplings, clutches and brakes; elec
tromagnetic lifting heads
8508 Vacuum
cleaners Manufacture
from
materials
of
any
Manufacture in which the value of all
heading, except that of the product
the materials used does not exceed
50 % of the ex-works price of the
product
8509 Electromechanical
domestic
Manufacture from materials of any Manufacture in which the value of all
appliances, with self-contained
heading, except that of the product
the materials used does not exceed
electric motor, other than vacuum
50 % of the ex-works price of the
cleaners of heading 8508
product

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1399
(1) (2) (3)
or
(4)
8511 Electrical
ignition
or
starting
Manufacture from materials of any Manufacture in which the value of all
equipment of a kind used for spark- heading, except that of the product
the materials used does not exceed
ignition or compression-ignition
50 % of the ex-works price of the
internal combustion engines;
product
generators and cut-outs of a kind
used in conjunction with such engines
8512 Electrical
lighting
or
signalling
Manufacture from materials of any Manufacture in which the value of all
equipment (excluding articles of heading, except that of the product
the materials used does not exceed
heading 8539), windscreen wipers,
50 % of the ex-works price of the
defrosters and demisters, of a kind
product
used for cycles or motor vehicles
8514 Industrial
or
laboratory
electric
Manufacture from materials of any Manufacture in which the value of all
furnaces and ovens (including those heading, except that of the product
the materials used does not exceed
functioning by induction or dielectric
50 % of the ex-works price of the
loss); other industrial or laboratory
product
equipment for the heat treatment of
materials by induction or dielectric
loss
8515 Electric
(including
electrically
heated
Manufacture from materials of any Manufacture in which the value of all
gas), laser or other light or photon heading, except that of the product
the materials used does not exceed
beam, ultrasonic, electron beam,
50 % of the ex-works price of the
magnetic pulse or plasma arc
product
soldering, brazing or welding
machines and apparatus, whether or
not capable of cutting; electric
machines and apparatus for hot
spraying of metals or cermets
8516 Electric
instantaneous
or
storage
water
Manufacture from materials of any Manufacture in which the value of all
heaters and immersion heaters; electric heading, except that of the product
the materials used does not exceed
space-heating apparatus and soil-
50 % of the ex-works price of the
heating apparatus; electrothermic hair
product
dressing apparatus and hand dryers;
electric smoothing irons, other elec
trothermic appliances of a kind used
for domestic purposes; electric heating
resistors, other than those of heading
8545
8519 Sound
recording
or
sound
repro Manufacture in which the value of all
ducing apparatus
the materials used does not exceed
50 % of the ex-works price of the
product
8521 Video
recording
or
reproducing
Manufacture in which the value of all
apparatus, whether or not incor the materials used does not exceed
porating a video tuner
45 % of the ex-works price of the
product
8523 Discs,
tapes,
solid-state
non-volatile
Manufacture in which the value of all
storage devices, ‘smart cards’ and the materials used does not exceed
other media for the recording of 50 % of the ex-works price of the
sound or of other phenomena, product
whether or not recorded, including
matrices and masters for the
production of discs, but excluding
products of Chapter 37

---

L 127/1400
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
8525 Transmission
apparatus
for
radio-
Manufacture in which the value of all
broadcasting or television, whether the materials used does not exceed
or not incorporating reception 50 % of the ex-works price of the
apparatus or sound recording or product
reproducing apparatus; television
cameras, digital cameras and video
camera recorders
8526 Radar
apparatus,
radio
navigational
Manufacture in which the value of all
aid apparatus and radio remote the materials used does not exceed
control apparatus
50 % of the ex-works price of the
product
8527 Reception
apparatus
for
radio-broad Manufacture in which the value of all
casting, whether or not combined, in the materials used does not exceed
the same housing, with sound 45 % of the ex-works price of the
recording or reproducing apparatus product
or a clock
8528 Monitors
and
projectors,
not
incor Manufacture in which the value of all
porating television reception
the materials used does not exceed
apparatus; reception apparatus for 45% of the ex-works price of the
television, whether or not incor product
porating radio-broadcast receivers or
sound or video recording or repro
ducing apparatus
8529 Parts
suitable
for
use
solely
or
Manufacture in which the value of all
principally with the apparatus of the materials used does not exceed
headings 8525 to 8528
50 % of the ex-works price of the
product
8530 Electrical
signalling,
safety
or
traffic
Manufacture from materials of any Manufacture in which the value of all
control equipment for railways, heading, except that of the product
the materials used does not exceed
tramways, roads, inland waterways,
50 % of the ex-works price of the
parking facilities, port installations or
product
airfields (other than those of heading
8608)
8531 Electric
sound
or
visual
signalling
Manufacture from materials of any Manufacture in which the value of all
apparatus (for example, bells, sirens, heading, except that of the product
the materials used does not exceed
indicator, panels, burglar or fire
50 % of the ex-works price of the
alarms) other than those of heading
product
8512 or 8530
8536 Electrical
apparatus
for
switching
or
Manufacture from materials of any Manufacture in which the value of all
protecting electrical circuits, or for heading, except that of the product
the materials used does not exceed
making connections to or in electrical
50 % of the ex-works price of the
circuits (for example, switches, relays,
product
fuses, surge suppressors, plugs,
sockets, lamp holders and other
connectors, junction boxes), for a
voltage not exceeding 1
000
V;
connectors for optical fibres, optical
fibre bundles or cables
8538 Parts
suitable
for
use
solely
or
Manufacture from materials of any Manufacture in which the value of all
principally with the apparatus of heading, except that of the product
the materials used does not exceed
heading 8535, 8536 or 8537
50 % of the ex-works price of the
product

---

EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1401
(1) (2) (3)
or
(4)
8539 Electric
filament
or
discharge
lamps,
Manufacture from materials of any Manufacture in which the value of all
including sealed beam lamp units heading, except that of the product
the materials used does not exceed
and ultra-violet or infra-red lamps;
50 % of the ex-works price of the
arc lamps
product
8540 Thermionic,
cold
cathode
or
photo Manufacture in which the value of all
cathode valves and tubes
the materials used does not exceed
45 % of the ex-works price of the
product
8542 31 to 8542 33 Monolithic integrated circuits Manufacture
from
materials
of
any
Manufacture in which the value of all
and 8542 39
heading, except that of the product
the materials used does not exceed
45 % of the ex-works price of the
or
product
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 non-
party
8544 Insulated
(including
enamelled
or
Manufacture in which the value of all
anodised) wire, cable (including the materials used does not exceed
coaxial cable) and other insulated 50 % of the ex-works price of the
electric conductors, whether or not product
fitted with connectors; optical fibre
cables, made up of individually
sheathed fibres, whether or not
assembled with electric conductors or
fitted with connectors
8545 Carbon
electrodes,
carbon
brushes,
Manufacture from materials of any Manufacture in which the value of all
lamp carbons, battery carbons and heading, except that of the product
the materials used does not exceed
other articles of graphite or other
50 % of the ex-works price of the
carbon, with or without metal, of a
product
kind used for electrical purposes
8546 Electrical
insulators
of
any
material Manufacture
in
which
the
value
of
all
the materials used does not exceed
45 % of the ex-works price of the
product
8547 Insulating
fittings
for
electrical
Manufacture in which the value of all
machines, appliances or equipment, the materials used does not exceed
being fittings wholly of insulating 45 % of the ex-works price of the
materials apart from any minor product
components of metal (for example,
threaded sockets) incorporated during
moulding solely for purposes of
assembly, other than insulators of
heading 8546; electrical conduit
tubing and joints therefor, of base
metal lined with insulating material
8548 Waste
and
scrap
of
primary
cells,
Manufacture in which the value of all
primary batteries and electric the materials used does not exceed
accumulators; spent primary cells, 45 % of the ex-works price of the
spent primary batteries and spent product
electric accumulators; electrical parts
of machinery or apparatus, not
specified or included elsewhere in
this Chapter

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L 127/1402
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
ex Chapter 86 Railway
or
tramway
locomotives,
Manufacture in which the value of all
rolling-stock and parts thereof; the materials used does not exceed
railway or tramway track fixtures 40 % of the ex-works price of the
and fittings and parts thereof; mech product
anical (including electro-mechanical)
traffic signalling equipment of all
kinds; except for:
8601 10 Rail
locomotives
powered
from
an
Manufacture from materials of any
external source of electricity
heading, except that of the product
8603 10 Self-propelled
railway
or
tramway
Manufacture from materials of any
coaches, vans and trucks, other than heading, except that of the product
those of heading 8604, powered from
an external source of electricity
8608 Railway
or
tramway
track
fixtures
and
Manufacture:
Manufacture in which the value of all
fittings; mechanical (including electro
the materials used does not exceed
mechanical) signalling, safety or traffic – from materials of any heading, 30 % of the ex-works price of the
control equipment for railways, except that of the product, and
product
tramways, roads, inland waterways, – in which the value of all the
parking facilities, port installations or
materials used does not exceed
airfields; parts of the foregoing
40 % of the ex-works price of the
product
8701 to 8707 and Vehicles other than railway or Manufacture in which the value of all
8712
tramway rolling-stock; bodies and the materials used does not exceed
chassis fitted with engines for the 45 % of the ex-works price of the
motor vehicles of headings 8701 to product
8705; bicycles
8708 to 8711 and Parts and accessories for vehicles of Manufacture from materials of any Manufacture in which the value of all
8713 to 8716
headings 8701 to 8705 and 8711 to heading, except that of the product
the materials used does not exceed
8713; Motorcycles; Works trucks and
50 % of the ex-works price of the
parts thereof; carriages; baby carriages
product
and parts thereof; Trailers and semi-
trailers and parts thereof
ex Chapter 88 Aircraft,
spacecraft,
and
parts
thereof;
Manufacture from materials of any Manufacture in which the value of all
except for:
heading, except that of the product
the materials used does not exceed
40 % of the ex-works price of the
product
ex 8804 00 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
Manufacture from materials of any Manufacture in which the value of all
or similar gear; ground flying heading, except that of the product
the materials used does not exceed
trainers; parts of the 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,
cinemato Manufacture from materials of any Manufacture in which the value of all
graphic, measuring, checking,
heading, except that of the product
the materials used does not exceed
precision, medical or surgical
45 % of the ex-works price of the
instruments and apparatus; parts and
product
accessories thereof; except for:

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1403
(1) (2) (3)
or
(4)
9001 Optical
fibres
and
optical
fibre
Manufacture from materials of any Manufacture in which the value of all
bundles; optical fibre cables other heading, except that of the product
the materials used does not exceed
than those of heading 8544; sheets
50 % of the ex-works price of the
and plates of polarising material;
product
lenses (including contact lenses),
prisms, mirrors and other optical
elements, of any material, unmounted,
other than such elements of glass not
optically worked
9002 Lenses,
prisms,
mirrors
and
other
Manufacture in which the value of all
optical elements, of any material, the materials used does not exceed
mounted, being parts of or fittings 45 % of the ex-works price of the
for instruments or apparatus, other product
than such elements of glass not
optically worked
9012 Microscopes
other
than
optical
micro Manufacture from materials of any Manufacture in which the value of all
scopes; diffraction apparatus
heading, except that of the product
the materials used does not exceed
50 % of the ex-works price of the
product
9013 Liquid
crystal
devices
not
constituting
Manufacture from materials of any Manufacture in which the value of all
articles provided for more specifically heading, except that of the product
the materials used does not exceed
in other headings; lasers, other than
50 % of the ex-works price of the
laser diodes; other optical appliances
product
and instruments, not specified or
included elsewhere in this chapter
9020 Other
breathing
appliances
and
gas
Manufacture from materials of any Manufacture in which the value of all
masks, excluding protective masks heading, except that of the product
the materials used does not exceed
having neither mechanical parts nor
50 % of the ex-works price of the
replaceable filters
product
9022 Apparatus
based
on
the
use
of
X-rays
Manufacture from materials of any Manufacture in which the value of all
or of alpha, beta or gamma radiations, heading, except that of the product
the materials used does not exceed
whether or not for medical, surgical,
50 % of the ex-works price of the
dental or veterinary uses, including
product
radiography or radiotherapy
apparatus, X-ray tubes and other X-
ray generators, high tension
generators, control panels and desks,
screens, examination or treatment
tables, chairs and the like
9027 Instruments
and
apparatus
for
Manufacture from materials of any Manufacture in which the value of all
physical or chemical analysis; heading, except that of the product
the materials used does not exceed
instruments and apparatus for
50 % of the ex-works price of the
measuring or checking viscosity,
product
porosity, expansion, surface tension
or the like; instruments and
apparatus for measuring or checking
quantities of heat, sound or light
(including exposure meters);
microtomes
9030 Oscilloscopes,
spectrum
analysers
and
Manufacture from materials of any Manufacture in which the value of all
other instruments and apparatus for heading, except that of the product
the materials used does not exceed
measuring or checking electrical
50 % of the ex-works price of the
quantities, excluding meters of
product
heading 9028; instruments and
apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or
other ionising radiations

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L 127/1404
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
9031 Measuring
or
checking
instruments,
Manufacture from materials of any Manufacture in which the value of all
appliances and machines, not heading, except that of the product
the materials used does not exceed
specified or included elsewhere in
50 % of the ex-works price of the
this chapter; profile projectors
product
9032 Automatic
regulating
or
controlling
Manufacture from materials of any Manufacture in which the value of all
instruments and apparatus
heading, except that of the product
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 91
Clocks and watches and parts thereof; Manufacture in which the value of all
except for:
the materials used does not exceed
40 % of the ex-works price of the
product
9105 Other
clocks Manufacture
in
which:
Manufacture in which the value of all
the materials used does not exceed
– 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
Manufacture in which:
Manufacture in which the value of all
assembled
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
9110 Complete
watch
or
clock
movements,
Manufacture in which:
Manufacture in which the value of all
unassembled or partly assembled
the materials used does not exceed
(movement sets); incomplete watch – the value of all the materials used 30 % of the ex-works price of the
or clock movements, assembled; does not exceed 40 % of the ex- product
rough watch or clock movements
works price of the product, and
– within the above limit, the value of
all the materials of heading 9114
used does not exceed 10 % of the
ex-works price of the product
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 Manufacture:
Manufacture in which the value of all
for other goods of this chapter, and
the materials used does not exceed
parts thereof
– 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

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1405
(1) (2) (3)
or
(4)
9113 Watch
straps,
watch
bands
and
watch
bracelets, and parts thereof:
ex 9113 10 and 9113 20
– Of metal clad with precious metal Manufacture in which the value of all
or of base metal, whether or not the materials used does not exceed
gold- or silver-plated
40 % of the ex-works price of the
product
– Other Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 92 Musical
instruments;
parts
and
Manufacture in which the value of all
accessories of such articles
the materials used does not exceed
40 % of the ex-works price of the
product
Chapter 93 Arms
and
ammunition;
parts
and
Manufacture in which the value of all
accessories thereof
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 94 Furniture;
bedding,
mattresses,
Manufacture from materials of any Manufacture in which the value of all
mattress supports, cushions and heading, except that of the product
the materials used does not exceed
similar stuffed furnishings; lamps and
40 % of the ex-works price of the
lighting fittings, not elsewhere
product
specified or included; illuminated
signs, illuminated name-plates and
the like; prefabricated buildings;
except for:
9405 Lamps
and
lighting
fittings
including
Manufacture in which the value of all
searchlights and spotlights and parts the materials used does not exceed
thereof, not elsewhere specified or 50 % of the ex-works price of the
included; illuminated signs,
product
illuminated name-plates and the like,
having a permanently fixed light
source, and parts thereof not
elsewhere specified or included
9406 Prefabricated
buildings Manufacture
in
which
the
value
of
all
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 95 Toys,
games
and
sports
requisites;
Manufacture from materials of any
parts and accessories thereof; except heading, except that of the product
for:
ex 9503
Other toys; reduced-size (‘scale’) Manufacture:
models and similar recreational
models, working or not; puzzles of – from materials of any heading,
all kinds
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

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L 127/1406
EN
Official Journal of the European Union
14.5.2011
(1) (2) (3)
or
(4)
9506 31 and 9506 39 Golf clubs and other golf equipment Manufacture from materials of any
heading, except that of the product.
However, roughly-shaped blocks for
making golf-club heads may be used
ex Chapter 96 Miscellaneous
manufactured
articles;
Manufacture from materials of any
except for:
heading, except that of the product
9601 and 9602 Worked
ivory,
bone,
tortoiseshell,
Manufacture from materials of any
horn, antlers, coral, mother-of-pearl heading
and other animal carving material,
and articles of these materials
(including articles obtained by
Moulding).
Worked vegetable or mineral carving
material and articles of these
materials; moulded or carved articles
of wax, of stearin, of natural gums
or natural resins or of modelling
pastes, and other moulded or carved
articles, not elsewhere specified or
included; worked, unhardened gelatin
(except gelatine of heading 3503) and
articles of unhardened gelatin
ex 9603 Brooms
and
brushes
(except
for
Manufacture in which the value of all
besoms and the like and brushes the materials used does not exceed
made from marten or squirrel hair), 50 % of the ex-works price of the
hand-operated mechanical floor
product
sweepers, not motorised, paint pads
and rollers, squeegees and mops
9605 Travel
sets
for
personal
toilet,
sewing
Each item in the set must satisfy the
or shoe or clothes cleaning
rule which would apply to it if it were
not included in the set. However, non-
originating articles may be incor
porated, provided that their total
value does not exceed 15 % of the
ex-works price of the set
9606 Buttons,
press-fasteners,
snap-fasteners
Manufacture:
and press-studs, button moulds and
other parts of these articles; button – from materials of any heading,
blanks
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
Manufacture from materials of any
porous-tipped pens and markers; heading, except that of the product.
fountain pens, stylograph pens and However, nibs or nib-points of the
other pens; duplicating stylos; same heading as the product may be
propelling or sliding pencils; pen- used
holders, pencil-holders and similar
holders; parts (including caps and
clips) of the foregoing articles, other
than those of heading 9609

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1407
(1) (2) (3)
or
(4)
9612 Typewriter
or
similar
ribbons,
inked
Manufacture:
or otherwise prepared for giving
impressions, whether or not on – from materials of any heading,
spools or in cartridges; ink-pads, except that of the product, and
whether or not inked, with or – in which the value of all the
without boxes
materials used does not exceed
50 % of the ex-works price of the
product
9613 20 Pocket
lighters,
gas
fuelled,
refillable Manufacture
in
which
the
value
of
all
the materials of heading 9613 used
does not exceed 30 % of the ex-
works price of the product
ex 9614 Smoking
pipes
and
pipe
bowls Manufacture
from
roughly-shaped
blocks
Chapter 97 Works
of
art,
collectors’
pieces
and
Manufacture from materials of any
antiques
heading, except that of the product
( 1 ) 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.
( 2 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
( 3 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( 4 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 5 ) See Introductory Note 5.
( 6 ) See Introductory Note 6.
( 7 ) 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.
( 8 ) SEMII – Semiconductor Equipment and Materials Institute Incorporated.

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L 127/1408
EN
Official Journal of the European Union
14.5.2011
ANNEX II(a)
ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN
ORIGINATING STATUS
Common provisions
1. For the products described below, the following rules may also apply instead of the rules set out in Annex II for
products originating in Korea, however limited by an annual quota.
2. A proof of origin made out pursuant to this Annex shall contain the following statement in English: ‘Derogation –
Annex II(a) of Protocol … ‘.
3. Products can be imported into the EU Party under these derogations upon the provision of a declaration signed by the
approved exporter certifying that the products concerned satisfy the conditions of the derogation.
4. As far as a proof of origin is made out for the derogation on surimi preparations (ex160420), the proof of origin shall
be accompanied by documentary evidence that the surimi preparation is composed at least of 40 percent of fish per
weight of the product and that Alaska Pollack (theragra Chalcogramma) species has been used as the primary
ingredient of the surimi base ( 1 ).
5. As far as a proof of origin is made out for dyed woven fabrics (540822 and 540832) the proof of origin shall be
accompanied by documentary evidence that the undyed fabric used does not exceed 50 percent of the ex-work price
of the product.
6. In the EU Party, any quantities referred to in this Annex shall be managed by the European Commission, which shall
take all administrative actions it deems advisable for their efficient management in respect of the applicable legislation
of the EU Party.
7. The quotas indicated in the table below will be managed by the European Commission on a first-come, first-served
basis. The quantities exported from Korea to the EU Party under these derogations will be calculated on the basis of
the imports into the EU Party.
Working or processing carried out
HS heading Description
of
the
product
on non-originating materials that
Annual quota
confers originating status
for exports from Korea into the EU
(1) (2) (3) (4)
ex1604 20 Preparations
of
surimi
which
Manufacture from materials of Annual quota for year 1: 2 000
are at least composed of 40 % chapter 3
Metric tons
of fish per weight of the
product and which uses as
Annual quota year 2: 2 500
primary ingredient of the
Metric tons
surimi base Alaska Pollack
(theragra Chalcogramma)
Annual quota year 3 and
species ( 1 )
onwards: 3 500 Metric tons
ex1905 90 Biscuits Manufacture
from
materials
of
Annual quota of 270 Metric
any heading, except that of the tons
product
2402 20 Cigarettes
containing
tobacco Manufacture
from
materials
of
Annual quota of 250 Metric
any heading, except that of the tons
product
5204 Cotton
sewing
thread,
whether
Manufacture from man-made Annual quota of 86 Metric tons
or not put up for retail sale
staple fibres, not carded or
combed or otherwise prepared
for spinning
( 1 ) In case of a need the concept of primary ingredient shall be interpreted by the Customs Committee in accordance with Article 28 of
this Protocol.

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1409
(1) (2) (3) (4)
5205 Cotton
yarn
(other
than
sewing
Manufacture from man-made Annual quota of 2 310 Metric
thread), containing 85 % or staple fibres, not carded or tons
more by weight of cotton, not combed or otherwise prepared
put up for retail sale
for spinning
5206 Cotton
yarn
(other
than
sewing
Manufacture from man-made Annual quota of 377 Metric
thread), containing less than staple fibres, not carded or tons
85 % by weight of cotton, not combed or otherwise prepared
put up for retail sale
for spinning
5207 Cotton
yarn
(other
than
sewing
Manufacture from man-made Annual quota of 92 Metric tons
thread) put up for retail sale
staple fibres, not carded or
combed or otherwise prepared
for spinning
5408 Woven
fabrics
of
man-made
Manufacture from man-made Annual quota of 17 805 290
filament yarn
filament yarns
square meters equivalent (SME)
or
Dyeing accompanied by at least
2 preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendering,
shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and
burling), provided that the
value of the undyed fabric
used does not exceed 50 % of
the ex-works price of the
product
5508 Sewing
thread
of
man-made
Manufacture from man-made Annual quota of 286 Metric
staple fibres, whether or not staple fibres, not carded or tons
put up for retail sale
combed or otherwise prepared
for spinning
5509 Yarn
(other
than
sewing
Manufacture from man-made Annual quota of 3 437 Metric
thread) of synthetic staple staple fibres, not carded or tons
fibres, not put up for retail sale combed or otherwise prepared
for spinning
5510 Yarn
(other
than
sewing
Manufacture from man-made Annual quota of 1 718 Metric
thread) of artificial staple staple fibres, not carded or tons
fibres, not put up for retail sale combed or otherwise prepared
for spinning
5511 Yarn
(other
than
sewing
Manufacture from man-made Annual quota of 203 Metric
thread) of man-made staple staple fibres, not carded or tons
fibres, put up for retail sale
combed or otherwise prepared
for spinning
( 1 ) See especially paragraph 4 in common provisions.

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L 127/1410
EN
Official Journal of the European Union
14.5.2011
ANNEX III
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.
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 ).
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 (tolli 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 authorisation 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 ).
Latvian version
To produktu eksportētājs, kuri ietverti ajā dokumentā (muitas atauja Nr. … ( 1 )), deklarē, ka, izemot tur, kur ir citādi
skaidri noteikts, iem produktiem ir preferenciāla izcelsme … ( 2 ).
Lithuanian version
iame dokumente ivardyt 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 preferenciális … ( 2 ) származásúak.
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 ).

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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 abrangidos pelo presente documento (autorizao aduaneira n o … ( 1 )), declara
que, salvo indicao expressa 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 ).
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.
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 ).
Korean version
................................................................................................
................................................................................................................................( 3 )
(Place and date)
................................................................................................
................................................................................................................................( 4 )
(Signature of the exporter, in addition to the name of the person signing the declaration has to be indicated in clear script)
Notes
( 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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L 127/1412
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Official Journal of the European Union
14.5.2011
ANNEX IV
COMMITTEE ON OUTWARD PROCESSING ZONES ON THE KOREAN PENINSULA
1. Recognising the Republic of Korea’s constitutional mandate and security interests, and both Parties’ commitment to
promoting peace and prosperity on the Korean Peninsula, and the importance of intra-Korean economic cooperation
toward that goal, a Committee on Outward Processing Zones on the Korean Peninsula is established pursuant to
Article 15.2.1 (Specialised Committees). The Committee shall review whether the conditions on the Korean Peninsula
are appropriate for further economic development through the establishment and development of outward processing
zones.
2. The Committee shall be comprised of officials of the Parties. The Committee shall meet on the first anniversary of the
entry into force of this Agreement and at least once annually thereafter, or at any time as mutually agreed.
3. The Committee shall identify geographic areas that may be designated outward processing zones. The Committee shall
determine whether any such outward processing zone has met the criteria established by the Committee. The
Committee shall also establish a maximum threshold for the value of the total input of the originating final good
that may be added within the geographic area of the outward processing zone.

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Joint Declaration concerning the Principality of Andorra
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the HS shall be
accepted by Korea as originating in the EU Party within the meaning of this Agreement.
2. The Protocol Concerning the Definition of ‘Originating Products’ and Methods of Administrative Coop
eration shall apply mutatis mutandis for the purpose of defining the originating status of the above-
mentioned products.
Joint Declaration concerning the Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by Korea as originating in the EU
Party within the meaning of this Agreement.
2. The Protocol Concerning the Definition of ‘Originating Products’ and Methods of Administrative Coop
eration shall apply mutatis mutandis for the purpose of defining the originating status of the above-
mentioned products.
Joint Declaration concerning the revision of the rules of origin contained in the Protocol concerning the
Definition of ‘Originating Products’ and Methods of Administrative Cooperation
1. The Parties agree to review the rules of origin contained in the Protocol concerning the Definition of
‘Originating Products’ and Methods of Administrative Cooperation and discuss the necessary
amendments upon request of one of the Parties. While discussing the amendments to the Protocol
concerning the Definition of ‘Originating Products’ and Methods of Administrative Cooperation, the
Parties shall take into account the development of technologies, production processes, price fluctuations
and all other factors, which might justify the changes to the rules of origin.
2. Annex II to the Protocol concerning the Definition of ‘Originating Products’ and Methods of
Administrative Cooperation will be adapted in accordance with the periodical changes to the HS.
Joint Declaration on the Explanatory Notes
The Parties agree to the necessity to establish Explanatory Notes to this Protocol. The Notes shall be
implemented by the Parties in accordance with their internal procedures.

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L 127/1414
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Official Journal of the European Union
14.5.2011
EXPLANATORY NOTES
1. For the purposes of Article 1, manufacture includes harvesting, trapping, producing, breeding and
disassembly.
2. For the purposes of Article 1(g), ascertainable means ‘established in accordance with the Customs
Valuation Agreement’.
3. For the purposes of Article 5.1(b), the value of non-originating material can be acquired by deducting
from the ex-works price of the product the value of originating material, including self-produced
originating material used in producing the resulting non-originating material.
4. The value of originating material that is self-produced includes all the costs incurred in the production
of the material and an amount for profit equivalent to the profit added in the normal course of trade.
5. For the purposes of Article 6, ‘simple’ describes activities which need neither special skills nor machines,
apparatus or equipment especially produced or installed for carrying out the activity. However, simple
mixing does not include chemical reaction. Chemical reaction means a process, including a biochemical
process, which results in a molecule with a new structure by breaking intramolecular bonds and by
forming new intramolecular bonds, or by altering the spatial arrangement of atoms in molecule.
6. For the purposes of Article 10, neutral elements, for example, will include:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools; and
(d) goods which do not enter and which are not intended to enter into the final composition of the
product.
7. For the purposes of Article 11, identical and interchangeable materials means materials being of the
same kind and commercial quality, possessing the same technical and physical characteristics, and
which cannot be distinguished from one another for origin purposes, once they are incorporated
into the finished product.
8. For the purposes of Article 11, specific ‘period’ will be determined in accordance with the relevant
domestic laws and regulations of each Party.
9. Only for the following specific reasons, the preferential treatment may be refused without verification
of the proof of origin as the proof can be considered as inapplicable when:
(a) the requirements on direct transport of Article 13 have not been fulfilled;
(b) the proof of origin is produced subsequently for goods that were initially imported fraudulently;
(c) the proof of origin has been issued by an exporter from a non-party to this Agreement;
(d) the importer fails to submit a proof of origin to the customs authorities of the importing Party
within the period specified in legislation of the importing Party.
10. For the purposes of the Joint Declaration concerning the Principality of Andorra, the customs
authorities of the Principality of Andorra shall be responsible for the application of the Joint
Declaration in the Principality of Andorra.
11. For the purposes of the Joint Declaration concerning the Republic of San Marino, the customs
authorities of the Italian Republic shall be responsible for the application of the Joint Declaration in
the Republic of San Marino.

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