Trade Agreement

Free Trade Agreement between the Republic of Turkey and Georgia

Trade Agreement · Language: EN

PREAMBLE

str. 2The Republic of Turkey and Georgia (hereinafter referred to as 'the Parties' or 'Turkey' and "Georgia" where appropriate.) DESIROUS to develop and strengthen the existing friendly relations, especially in the fields of economic co-operation and trade, with an aim to contribute to the progress of economic co-operation between the two countries and to increase the scope of mutual trade exchanges,

CONSCIOUS of the need to associate their efforts to strengthen political stability and economic development in the region through the encouragement of regional co-operation,

REFERRING to the mutual interest of the Parties in the continual reinforcement of the multilateral trading system and considering that the provisions and instruments of the General Agreement on Tariffs and Trade 1994 (hereinafter referred to as 'GATT 1994') and the World Trade Organization (hereinafter referred to as 'WTO') constitute a basis for their foreign trade policy,

TAKING INTO CONSIDERATION the Agreement Establishing an Association between Turkey and the European Economic Community and the Partnership and Cooperation Agreement between the European Union and Georgia,

DECLARING their readiness to undertake measures with a view to promoting harmonious development of their trade as well as to expanding and diversifying their mutual co-operation in the fields of joint interest, including fields not covered by this Agreement, thus creating a framework and supportive environment based on equality, non discrimination, and a balance of rights and obligations,

CONSIDERING the rights and obligations of the Parties stemming from the GATT 1994 and the WTO,

RESOLVED to lay down for this purpose provisions aimed at abolition of the obstacles to trade between the Parties in accordance with the provisions of this Agreement, in particular those concerning the establishment of free trade area,

BELIEVING that development of trade and cooperation in the economic and technical fields is one of the main elements of rapid development strategies of both countries,

str. 3HAVE DECIDED , in pursuance of these objectives, to conclude the following Agreement (hereinafter referred to as 'this Agreement').

ARTICLE 1 Objectives

str. 41. The Parties shall gradually establish a free trade area between them starting from the entry into force of this Agreement in accordance with the provisions of this Agreement and in conformity with Article XXIV of the GATT 1994 and the other multilateral agreements on trade in goods annexed to the Agreement establishing the WTO. 2. The objectives of this Agreement are:
- a) to increase and enhance the economic co-operation between the Parties to raise the living standards of the population of the two countries;
- b) to eliminate difficulties and restrictions on trade in goods;
- c) to promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between the Parties;
- d) to provide fair conditions of competition in trade between the Parties;
- e) to create conditions for further encouragement of investments particularly for the development of joint investments in both countries;
- f) to promote trade and co-operation between the Parties in third country markets;
- g) to contribute by the removal of barriers to trade to the harmonious development and expansion of world trade.

ARTICLE 2

Basic Duties and Classification of Goods

str. 41. In trade between the Parties covered by this Agreement, the Parties shall apply their respective customs tariff nomenclature on the classification of goods for imports into them. 2. For each product the basic duty to which successive reductions set out in this Agreement are to be applied shall be the Most Favored Nation (MFN) duty that is in force in the Parties on 1 January 2007. 3. If after 1 January 2007, any tariff reduction is applied on an erga omnes basis, in particular, reductions resulting from the tariff negotiations in the WTO, such reduced duties shall replace the basic duties referred to in paragraph 2 as from that date when such reductions are applied.

str. 54. The Parties shall communicate to each other their respective basic duties.

CHAPTER I

INDUSTRIAL PRODUCTS

ARTICLE 3

Scope

str. 5The provisions of this Chapter shall apply to products originating in the territory of each Party falling within Chapters 25 to 97 of the Harmonized Commodity Description and Coding System with the exception of the products listed in Annex I of this Agreement.

ARTICLE 4

Customs Duties on Imports and Charges Having Equivalent Effect

str. 51. The Parties shall abolish on the date of entry into force of this Agreement all customs duties on imports and any charges having equivalent effect on products originating in the Republic of Turkey or Georgia. 2. From the date of entry into force of this Agreement no new customs duties on imports or charges having equivalent effect shall be introduced in trade between the Parties.

ARTICLE 5

Customs Duties of a Fiscal Nature

str. 5The provisions concerning the abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.

ARTICLE 6

Customs Duties on Exports and Charges Having Equivalent Effect

str. 51. All customs duties on exports and any charges having equivalent effect shall be abolished between the Parties upon entry into force of this Agreement. 2. No new customs duties on exports or charges having equivalent effect shall be introduced in trade between the Parties from the date of entry into force of this Agreement.

ARTICLE 7

Quantitative Restrictions on Exports and Imports and Measures Having Equivalent Effect

str. 61. From the date of the entry into force of this Agreement no new quantitative restrictions on exports and imports or measures having equivalent effect shall be introduced. 2. All quantitative restrictions on exports and imports in the Parties and measures having equivalent effect shall be abolished on the date of entry into force of this Agreement.

CHAPTER II

BASIC AGRICULTURAL, PROCESSED AGRICULTURAL AND FISHERY PRODUCTS

ARTICLE 8 Scope

str. 61. The provisions of this Chapter shall apply to basic agricultural, processed agricultural and fishery products originating in the territory of each Party. 2. The term "basic agricultural, processed agricultural and fishery products" (hereinafter referred to as agricultural products) means, for the purpose of this Agreement, the products falling within Chapters 01 to 24 of the Harmonized Commodity Description and Coding System and the products listed in Annex I of this Agreement.

ARTICLE 9 Exchange of Concessions

str. 61. The Parties to this Agreement declare their readiness to foster, in so far as their agricultural policies allow, the harmonious development of trade in agricultural products and to discuss this issue periodically in the Joint Committee. 2. In pursuance of this objective Protocol I providing the reciprocal concessions granted under this Agreement to facilitate trade in agricultural products has been concluded between the Parties.

str. 73. Taking into account the role of agriculture in their respective economies, the development of trade in agricultural products, the high sensitivity of agricultural products, the rules of their respective agricultural policy and the development of the liberalization of trade in agricultural products under the WTO, the Parties shall examine in the Joint Committee meetings the possibilities of granting further concessions to each other in trade in agricultural products. 4. The Parties shall communicate each other of the changes in their respective agricultural policies pursued or measures applied, which may affect the conditions of agricultural trade between the Parties as provided for in this Agreement. On the request of a Party prompt consultations within the Joint Committee shall be held to examine the situation.

ARTICLE 10

Sanitary and Phytosanitary Measures

str. 7The Parties shall not apply their regulations in sanitary and phytosanitary matters as an arbitrary or unjustifiable discrimination or a disguised restriction on trade between them. The Parties shall apply their sanitary and phytosanitary measures within the rules and procedures of the GATT 1994 and the other relevant WTO agreements.

CHAPTER III

COMMON PROVISIONS

ARTICLE 11 Internal Taxation

str. 71. The Parties commit themselves to apply any internal taxes and other charges and regulations in accordance with Article III of the GATT 1994 and other relevant WTO Agreements. 2. Exporters shall not benefit from refunds of internal indirect taxation, which exceeds the amount of indirect taxation that has been directly or indirectly imposed on products exported to the territory of one of the Parties.

ARTICLE 12

Trade Relations Governed by Other Agreements

str. 71. This Agreement shall not prevent the maintenance or establishment of customs unions, free trade areas or arrangements for cross-border trade of the Parties with third countries to the extent that these do not negatively affect the trade regime and in particular the provisions concerning rules of origin provided for in this Agreement.

str. 82. Exchange of information between the Parties shall take place within the Joint Committee concerning agreements establishing customs unions or free trade areas and, where appropriate, on other major issues related to their respective trade policies with third countries. Such an exchange of information shall take place so as to ensure that account is taken of the mutual interests of the Parties stated in this Agreement.

ARTICLE 13 Dumping

str. 8If a Party finds that dumping, within the meaning of Article VI of GATT 1994 is taking place in trade relations governed by this Agreement, it may take appropriate measures against that practice in accordance with Article VI of the GATT 1994 and the rules established by agreements related to that Article.

ARTICLE 14 Safeguard Measures

str. 81. Where any product is being imported into either of the Parties in such increased quantities, each Party retains its rights and obligations under Article XIX of GATT 1994 and the WTO Agreement on Safeguard Measures. This Agreement does not confer any additional rights or obligations on the Parties with regard to safeguard measures. 2. The provisions of Article XIX of GATT 1994 and the WTO Agreement on Safeguards shall apply between the Parties.

ARTICLE 15 Re-export and Serious Shortage

str. 81. Where compliance with the provisions of Article 6 and 7 leads to:
- a) re-export towards a third country against which the exporting Party maintains, for the product concerned, quantitative export restrictions, export duties or measures or charges having equivalent effect; or
- b) a serious shortage, or threat thereof, of a product essential to the exporting Party;

and where the situations referred to above give rise or are likely to give rise to major difficulties for the exporting Party, that Party may take appropriate measures according to the procedures laid down in paragraph 2.

str. 92. The difficulties arising from the situations referred to in paragraph 1 shall be submitted for examination to the Joint Committee. The Committee may take any decision needed to put an end to the difficulties. If it has not taken such a decision within thirty days of the matter being referred to it, the exporting Party may apply appropriate measures on the exportation of the product concerned. The measures shall be nondiscriminatory and be eliminated when conditions no longer justify their maintenance.

ARTICLE 16 General Exceptions

str. 9This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants and environment; the protection of national treasures possessing artistic, historic or archaeological value; the protection of intellectual, industrial and commercial property. Such prohibitions or restrictions must not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.

ARTICLE 17 Balance of Payments Difficulties

str. 9Where either Party is in a serious balance of payments difficulties or under threat thereof, the Party concerned may in accordance with the conditions laid down within the framework of WTO Agreement, adopt restrictive measures, which shall be of limited duration and may not go beyond what is necessary to remedy the balance of payments situation. The Party concerned shall inform the other Party forthwith of their introduction and present to the other Party, as soon as possible, a time schedule of their removal.

ARTICLE 18 Rules of Origin and Cooperation between the Customs Administrations

str. 91. The Parties agreed to apply the preferential rules of origin in trade between them. 2. Protocol II to this Agreement lays down the preferential rules of origin and related methods of administrative co-operation. 3. In case these rules of origin are amended, the Joint Committee shall initiate procedure of amending rules of origin.

CHAPTER IV

STATE MONOPOLIES, COMPETITION RULES, PAYMENTS AND OTHER ECONOMIC PROVISIONS

ARTICLE 19

Payments and Transfers

str. 10The Parties undertake to authorise, in freely convertible currency, in accordance with the provisions of Article VIII of the Articles of the Agreement of the International Monetary Fund, any payments and transfers on the current account of balance of payments between Turkey and Georgia.

ARTICLE 20

Rules of Competition Concerning Undertakings

str. 101. The following are incompatible with the proper functioning of this Agreement, insofar as they may affect trade between the Parties:
- a) all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition;
- b) abuse by one or more undertakings of dominant position in the territories of the Parties as a whole or in a substantial part thereof;
- c) any state aid which distorts, or threatens to distort, competition by favoring certain undertakings or the production of certain goods. 2. The Joint Committee shall, within five years of the entry into force of this Agreement, adopt by decision the necessary rules for the implementation of paragraph 1. Until these rules are adopted, the provisions of Article 21 shall be applied as regard the implementation of paragraph 1.c). 3. Each Party shall ensure transparency in the area of state aid, inter alia by reporting annually to the other Party on the total amount and the distribution of the aid given and by providing, upon request, information on aid schemes. Upon request by one Party, the other Party shall provide information on particular individual cases of state aid. 4. If any Party considers that a particular practice is incompatible with the terms of the first paragraph of this Article, and:

str. 11- a) is not adequately dealt with under the implementing rules referred to in paragraph 2, or
- b) in the absence of such rules, and if such practice causes or threatens to cause serious prejudice to the interest of the other Party or material injury to its domestic industry, including its services industry,

it may take appropriate measures after consultation within the Joint Committee or after thirty working days following referral for such consultation. With reference to practices incompatible with paragraph 1.c), such appropriate measures, when the WTO rules are applicable to them, may only be adopted in accordance with the procedures and under the conditions laid down by the WTO or by any other relevant instrument negotiated under its auspices and applicable to the Parties. 5. Notwithstanding any provisions to the contrary adopted in conformity with this Article, the Parties shall exchange information taking into account the limitations imposed by the requirements of professional and business secrecy.

ARTICLE 21 Subsidies

str. 111. The rights and obligations of the Parties in respect of subsidies shall be governed by Articles VI and XVI of the GATT 1994, the WTO Agreement on Subsidies and Countervailing Measures and the WTO Agreement on Agriculture. 2. If a Party finds that subsidies are granted which affect bilateral trade, the Party concerned may take appropriate measures in accordance with the above-mentioned Agreements.

ARTICLE 22 Intellectual Property Rights

str. 111. The Parties to this Agreement shall grant and ensure adequate, effective and nondiscriminatory protection of intellectual property rights, including measures for the enforcement of such rights against infringement thereof, counterfeiting and piracy, in accordance with the provisions of this Article and the relevant international agreements. 2. The Parties to this Agreement shall accord to each other's nationals treatment no less favorable than that they accord to their own nationals. Exemption from this obligation must be in accordance with the substantive provisions of Article 3 of the TRIPS Agreement.

str. 123. The Parties to this Agreement shall grant to each other's nationals treatment no less favorable than that accorded to nationals of any other country. Exemptions from this obligation must be in accordance with the substantive provisions of the TRIPS Agreement, in particular Articles 4 and 5 thereof. 4. The implementation of this Article shall be regularly reviewed by the Parties. If problems in the area of intellectual property affecting trading conditions were to occur, urgent consultations shall be undertaken, at the request of either Party, with a view to reaching mutually satisfactory solutions.

ARTICLE 23 State Monopolies

str. 121. The Parties shall progressively adjust any state monopoly of a commercial character so as to ensure that by the end of the fourth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed will exist between nationals of the Parties. 2. The Joint Committee shall be informed about the measures adopted to implement this objective.

ARTICLE 24 Public Procurement

str. 12The Parties agree on the objective of a progressive liberalization of public procurement. The Joint Committee will hold consultations on the implementation of this objective.

ARTICLE 25 Technical Barriers to Trade

str. 121. The rights and obligations of the Parties in respect of technical regulations, standards, conformity assessment and related measures shall be governed by the WTO Agreement on Technical Barriers to Trade. 2. The Parties shall strengthen their co-operation in the field of technical regulations, standards and conformity assessment, with a view to increasing the mutual understanding of their respective systems, facilitating access to their respective markets and eliminating technical barriers to trade. The Parties shall consult each other in the Joint Committee in view of the implementation of the objective set out in this Article.

str. 133. Each Party, upon a request from the other Party, shall submit information on particular individual cases of standards, technical rules or similar measures. 4. Without prejudice to paragraph 1, the Parties agree to hold immediate consultations in the framework of the Joint Committee where either Party has taken measures which are likely to create, or have created an obstacle to trade, in order to find an appropriate solution in conformity with the WTO Agreement on Technical Barriers to Trade.

ARTICLE 26 Trade in Services

str. 131. The Parties shall aim at achieving gradual liberalization and the opening of their markets for trade in services in accordance with the provisions of the WTO General Agreement on Trade in Services (GATS), taking into account ongoing work under the auspices of the WTO. 2. The Parties shall, at regular intervals in the Joint Committee, review relevant services sectors and consider further liberalization of trade in services, taking into account international developments.

CHAPTER V

INSTITUTIONAL AND FINAL PROVISIONS

ARTICLE 27

Establishment of the Joint Committee

str. 131. A Joint Committee is hereby established in which each Party shall be represented. The Joint Committee shall be responsible for the administration of this Agreement and shall ensure its proper implementation. 2. For the purpose of the proper implementation of this Agreement, the Parties shall exchange information and, at the request of any Party, shall hold consultations within the Joint Committee. The Joint Committee shall keep under review the possibility of further removal of the obstacles to trade between the Parties. 3. The Joint Committee may, in accordance with the provisions of paragraph 3 of Article 28, take decisions in the cases provided for in this Agreement. On other matters the Joint Committee may make recommendations.

ARTICLE 28 Procedures of the Joint Committee

str. 141. For the proper implementation of this Agreement, the Joint Committee shall meet at an appropriate level whenever necessary upon request but at least once a year. Either Party may request a meeting to be held. 2. The Joint Committee shall act by consensus. 3. If a representative in the Joint Committee of a Party to this Agreement has accepted a decision subject to reservation of the fulfillment of constitutional requirements the decision shall enter into force, if no later date is contained therein, on the date of the receipt of the written notification stating that such requirements have been fulfilled. 4. The Joint Committee shall adopt its rules of procedure, which shall, inter-alia, contain provisions for convening meetings, and for the designation of the Chairperson and his/her term of office. 5. The Joint Committee may decide to set up such sub-committees and working groups, as it considers necessary to assist it in accomplishing its tasks.

ARTICLE 29 Security Exceptions

str. 14Nothing in this Agreement shall prevent a Party from taking any measures:

- a) which it considers necessary to prevent the disclosure of information contrary to its essential security interests;
- b) which relate to the production of, or trade in, arms, munitions or war materials or to research, development or production indispensable for defense purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
- c) which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.

ARTICLE 30 Fulfillment of Obligations

str. 151. The Parties shall take all necessary measures to ensure the achievement of the objectives of this Agreement and the fulfillment of their obligations under this Agreement. Should any divergence with respect to the interpretation and application of this Agreement arise, the Parties shall make every effort through cooperation and consultations to arrive at a mutually satisfactory solution. 2. Either Party may request consultations with the other Party regarding any actual or proposed measure or any other matter that it considers might affect the operation of this Agreement. The Party requesting consultations shall at the same time notify the other Party in writing thereof and supply all relevant information. 3. The consultations shall take place in the Joint Committee, if any of the Parties so request, within 10 days from the receipt of the notification referred to in paragraph 2, with a view to finding a commonly acceptable solution.

ARTICLE 31 Notifications and Consultations Procedure for the Application of Measures

str. 151. Before initiating the procedure for the application of any measures set out in Articles 14, 15, 20, and 30, the Parties to this Agreement shall endeavour to solve any differences between themselves through direct consultations, and shall inform the other Party thereof. 2. A Party which is considering to resort to measures shall promptly notify the Joint Committee thereof. The Party concerned shall provide the Joint Committee with all relevant information and give it the assistance required to examine the case. Consultations between the Parties shall take place without delay in the Joint Committee with a view to finding a commonly acceptable solution. 3. If, within one month of the matter being referred to the Joint Committee, the Party in question fails to put an end to the practice objected to or to the difficulties notified and in the absence of a decision by the Joint Committee in the matter, the concerned Party may adopt the measures it considers necessary to remedy the situation. 4. The measures taken shall be notified immediately to the Joint Committee. They shall be restricted, with regard to their extent and to their duration, to what is strictly necessary in order to rectify the situation, giving rise to their application and shall not be in excess of the damage caused by the practice or the difficulty in question. Priority shall be given to such measures that will least disturb the functioning of this Agreement.

str. 165. The measures taken shall be the subject of regular consultations within the Joint Committee with a view to their relaxation, or abolition when conditions no longer justify their maintenance. 6. Where exceptional circumstances requiring immediate action make prior examination impossible, the Party concerned may, in the cases of Articles 14, 15, 20, and 30 apply forthwith the precautionary measures strictly necessary to remedy the situation. The measures shall be notified without delay to the Joint Committee and consultations between the Parties to this Agreement shall take place within the Joint Committee.

Article 32 Dispute Settlement

str. 161. Either Party may refer to the Joint Committee any dispute relating to the application or interpretation of this Agreement. 2. The Joint Committee may settle the dispute by means of a decision. 3. Each Party shall be bound to take measures involved in carrying out the decision referred to in paragraph 2. 4. In the event of it not being possible to settle the dispute in accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second arbitrator within two months. 5. The two arbitrators shall agree on a third arbitrator being a citizen of a third country of which both Parties have diplomatic relations. In case of failure to agree on the third arbitrator within two months, the necessary appointment shall be made by the Joint Committee. 6. The arbitrators' decisions shall be taken by majority vote. 7. Each Party to the dispute must take the steps required to implement the decision of the arbitrator.

ARTICLE 33 Evolutionary Clause

str. 161. Where either Party considers that it would be useful and in the interest of the economies of the Parties to develop the relations established by this Agreement by extending them to fields not covered thereby, it shall submit a request to the other Party. The Joint Committee shall examine this request and, where appropriate, to make recommendations, particularly with a view to opening negotiations.

str. 172. Agreements resulting from the procedure referred to in paragraph 1 will be subject to ratification or approval by the Parties to this Agreement in accordance with their national legislation.

ARTICLE 34 Amendments

str. 17Amendments to this Agreement, as well as to its Annexes and Protocols, shall enter into force on the date of receipt of the latter written notification through diplomatic channels, by which the Parties inform each other that all necessary requirements foreseen by their national legislation for the entry into force of this Agreement have been fulfilled.

ARTICLE 35 Protocols and Annexes

str. 17Protocols and Annexes to this Agreement shall form an integral part thereof. The Joint Committee may decide to amend the Protocols and Annexes in accordance with the national legislation of the Parties.

ARTICLE 36 Validity and Termination

str. 171. This Agreement is concluded for an unlimited period. 2. Either party may denounce this Agreement by a written notification to the other Party. The Agreement shall terminate on the first day of the sixth month following the date when the other Party received the denunciation notice.

ARTICLE 37 Entry into Force

str. 17This Agreement shall enter into force on the first day of the second month, following the date of the receipt of the latter written notification through diplomatic channels, by which the Parties inform each other that all necessary requirements foreseen by their national legislation for the entry into force of this Agreement have been fulfilled.

str. 18IN WITNESS WHEREOF the undersigned plenipotentiaries, being duly authorized thereto, have signed this Agreement. DONE at Tbilisi, this 21 st day of November 2007, in two originals each in the Turkish, Georgian and English languages, all texts being equally authentic. In case of any divergence in the interpretation of this Agreement, the English text shall prevail. For the Republic of Turkey

For Georgia

(Referred to in Article 9)

ARTICLE 1

str. 18This Protocol shall apply to products that are specified in Article 8 of the Agreement.

ARTICLE 2

str. 181. The agricultural products originating in the Republic of Turkey shall be imported into Georgia according to the conditions established in Annex I to this Protocol. 2. The agricultural products originating in Georgia shall be imported into the Republic of Turkey according to the conditions established in Annex II to this Protocol.

ARTICLE 3

str. 18The Parties shall grant preferential treatment to each other as regards the products listed in Annexes of this Protocol in compliance with the provisions of Protocol II concerning the rules of origin of the Agreement.

Annex I to Protocol I

str. 18

The customs duties and charges having equivalent effect applicable on the imports into Georgia of the products originating in the Republic of Turkey other than those listed in the following Table shall be eliminated upon the entry into force of the Agreement. | CN Code | Brief Product Description |

| 01 05 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls |
| 02 04 | Meat of sheep or goats, fresh, chilled or frozen |
| 04 01 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter

str. 19

|
| 04 07 | Birds' eggs, in shell, fresh, preserved or cooked |
| 04 09 | Natural honey |
| 07 02 | Tomatoes fresh or chilled, (only during the period of 1 June-31 October) |
| 07 11 | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption |
| 08 02 | Other nuts, fresh or dried, whether or not shelled or peeled |
| 08.05 (excl. 0805.50) | Citrus fruit, fresh or dried |
| 08.06 (excl. 0806.20) | Grapes, fresh |
| 0808.10 | Apples |
| 08 12 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption |
| 09 02 | Tea |
| 24 01 | Unmanufacture tobacco, tobacco refuse

str. 20

|
| 24 02 | Cigars, cigarettes, cheroots, cigarillos |

Annex II to Protocol I

str. 20

1. The customs duties and charges having equivalent effect applicable on the imports into the Republic of Turkey of the products originating in Georgia other than those listed in Table A and Table B shall be eliminated upon the entry into force of the Agreement. 2. Imports into the Republic of Turkey of the products originating in Georgia listed in Table B shall be subject to the concessions set out therein. TABLE A

| CN Code | Brief Product Description |

| Chapter | 01 Live animals |
| Chapter 02 | Meat and edible meat offal |
| Chapter 03 * | Fish and crustaceans, molluscs and other aquatic invertebrates |
| Chapter 04 * | Dairy produce, bird eggs' natural honey' edible products of animal origin' not elsewhere specified or included |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled |
| 0805.50 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) |
| 0806 | Grapes, fresh or dried |
| 0810.50 | Kiwifruit |
| 0812.90.10 | Apricots |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter |
| 0902 | Tea, whether or not flavoured |
| 0904.20 | Fruits of the genus Capsicum or the genus Pimenta, dried crushed or ground |
| Chapter 10 | Cereals |
| 1101 | Wheat or meslin flour |
| 1102 | Cereal flours other than that of wheat or meslin |
| 1108 | Starches; inulin |

| CN Code | Brief Product Description |

| 1206 | Sunflower seeds, whether or not broken |
| 1212.91 | Sugar beet |
| Chapter 15 (excl.1504, | 1522) Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| Chapter 16 Preparations | of meat, of fish or of crustaceans, molluscs or other aquatic invertabrates |
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form

str. 22

|
| 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 |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| 2007.99.98 | Hazelnut paste |
| 2008.19 | Other fruit and nuts |
| 2101 | Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| 2105 | Ice cream and other edible ice, whether or not containing cocoa |
| 2106 Food | preparations not elsewhere specified or included |
| Chapter 23 * Residues | and waste from the food industries; prepared animal fooder |
| 2401 | Unmanufactured tobacco; tobacco refuse |

str. 24

1101, 1102, 1108) | Products of the milling industry; malt; starches; inulin; wheat gluten | 2.000 | 50 |
| 1202 | Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken | 250 | 100 |
| 1704 | Sugar confectionary (including white | | |
| | chocolate), not containing cocoa Chocolate and other food preparations | 500 | 100 |
| 1806 | containing cocoa | 500 | 100 |

| Brief Product Description | Tariff Quota Volume (Tons) | CN Code Reduction from the MFNcustoms duty(%)|

| Preparations of cereals, flour, starch or pastrycooks' products | 500 | Chapter 19 (excl. 1903) milk; 100 |
| Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 1.200 | 2001 100 |
| Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 1.000 | 2005 100 |
| Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added | 1.000 | 2007 (excl. 2007.99.98) 100 |
| sugar or other sweetening matter Fruit juices (including grape must) and | 1.000 | 50 2009 |
| Baker's yeast | | 2102 50 |
| | 250 | |
| Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 1.000.000 lt | 2204 100 |
| Flours of Anchovies | 3.000 | ex.

str. 25

2301.20 100 |

TABLE OF CONTENTS

str. 25
TITLE IGENERAL PROVISIONS
- Article 1Definitions
TITLE IIDEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
- Article 2General requirements
- Article 3Bilateral Cumulation in Turkey
- Article 4Bilateral Cumulation in Georgia
- Article 5Wholly obtained products
- Article 6Sufficiently worked or processed products
- Article 7Insufficient working or processing operations
- Article 8Unit of qualification
- Article 9Accessories, spare parts and tools
- Article 10Sets
- Article 11Neutral elements
TITLE IIITERRITORIAL REQUIREMENTS
- Article 12Principle of territoriality
- Article 13Direct transport
- Article 14Exhibitions
TITLE IVDRAWBACKOREXEMPTION
- Article 15Prohibition of drawback of, or exemption from, customs duties
TITLE VPROOF OF ORIGIN
- Article 16General requirements
- Article 17Procedure for the issue of a movement certificate EUR.1
- Article 18Movement certificates EUR.1 issued retrospectively
- Article 19Issue of a duplicate movement certificate EUR.1
- Article 20Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
- Article 21Accounting segregation
- Article 22Conditions for making out an invoice declaration
- Article 23Approved exporter
- Article 24Validity of proof of origin
str. 26
- Article 25Submission of proof of origin
- Article 26Importation by instalments
- Article 27Exemptions from proof of origin
- Article 28Supporting documents
- Article 29Preservation of proof of origin and supporting documents
- Article 30Discrepancies and formal errors
- Article 31Amounts expressed in Euro
TITLE VIARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
- Article 32Mutual assistance
- Article 33Verification of proofs of origin
- Article 34Dispute settlement
- Article 35Penalties
- Article 36Free Zones
TITLE VIIFINAL PROVISIONS
Annexes
- Article 38
- Article 40Amendments to the Protocol
LIST OF AN
str. 27
NEXES: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 obtain originating status
ANNEX III:Specimens of movement certificate EUR.1 and application for
IV:a movement certificate EUR.1
ANNEXInvoice declaration

Article 1 Definitions

▸ manufacture, material, product, goods, customs value, ex-works price, value of materials, value of originating materials, headings
str. 27

For the purposes of this Protocol:

- (a) 'manufacture' means any kind of working or processing including assembly or specific operations;
- (b) 'material' means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
- (c) 'product' means the product being manufactured, even if it is intended for later use in another manufacturing operation;
- (d) 'goods' means both materials and products;
- (e) 'customs value' means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
- (f) 'ex-works price' means the price paid for the product ex works to the manufacturer in Turkey or in Georgia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
- (g) 'value of materials' means the customs value at the time of importation of the nonoriginating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in Turkey or in Georgia;
- (h) 'value of originating materials' means the value of such materials as defined in subparagraph (g) applied mutatis mutandis ;
- (i) 'value added' shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other Contracting Party or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in Turkey or in Georgia;
- (j) 'chapters' and 'headings' means the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";
- (k) 'classified' refers to the classification of a product or material under a particular heading;

▸ consignment, EUR, the customs authorities or other competent authorities
str. 28

- (l) 'consignment' means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
- (m) 'territories' includes territorial waters;
- (n) 'EUR' means 'euro', the single currency of the European Monetary Union;
- (o) 'the customs authorities or other competent authorities' means Republic of Turkey Prime Ministry Undersecretariat of Customs for Turkish side and authorized administrations in Georgia for Georgian side.

Article 2

General requirements

str. 281. For the purpose of implementing this Agreement, the following products shall be considered as originating in Turkey:
2. (a) products wholly obtained in Turkey within the meaning of Article 5;
3. (b) products obtained in Turkey incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Turkey within the meaning of Article 6. 2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Georgia:
5. (a) products wholly obtained in Georgia within the meaning of Article 5;
6. (b) products obtained in Georgia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Georgia within the meaning of Article 6.

Article 3

Bilateral Cumulation in Turkey

str. 28Materials originating in Georgia shall be considered as materials originating in Turkey when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.

Article 4

Bilateral cumulation in Georgia

str. 29Materials originating in Turkey shall be considered as materials originating in Georgia when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.

Article 5 Wholly obtained products

str. 291. The following shall be considered as wholly obtained in Turkey or in Georgia:
2. (a) mineral products extracted from their soil or from their seabed;
3. (b) vegetable products harvested there;
4. (c) live animals born and raised there;
5. (d) products from live animals raised there;
6. (e) products obtained by hunting or fishing conducted there;
7. (f) products of sea fishing and other products taken from the sea outside the territorial waters of Turkey or of Georgia by their vessels;
8. (g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);
9. (h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
10. (i) waste and scrap resulting from manufacturing operations conducted there;
11. (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
12. (k) goods produced there exclusively from the products specified in subparagraphs (a) to (j). 2. The terms 'their vessels' and 'their factory ships' in subparagraphs 1(f) and (g) shall apply only to vessels and factory ships:
14. (a) which are registered or recorded in Turkey or in Georgia;
15. (b) which sail under the flag of Turkey or of Georgia;
16.

str. 30(c) which are owned to an extent of at least 50% by nationals of Turkey or of

Georgia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of Turkey or Georgia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

- (d) of which the master and officers are nationals of Turkey or of Georgia; and
- (e) of which at least 75 per cent of the crew are nationals of Turkey or of Georgia

Article 6 Sufficiently worked or processed products

str. 301. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II of this Protocol are fulfilled. The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on nonoriginating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. 2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
2. (a) their total value does not exceed 10% of the ex-works price of the product;
3. (b) any of the percentages given in the list for the maximum value of nonoriginating materials are not exceeded through the application of this paragraph. This paragraph shall not apply to products falling within chapters 50 to 63 of the Harmonized System. 3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7 Insufficient working or processing operations

str. 311. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
2. (a) preserving operations to ensure that the products remain in good condition during transport and storage;
3. (b) breaking-up and assembly of packages;
4. (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
5. (d) ironing or pressing of textiles;
6. (e) simple painting and polishing operations;
7. (f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
8. (g) operations to colour sugar or form sugar lumps;
9. (h) peeling, stoning and shelling, of fruits, nuts and vegetables;
10. (i) sharpening, simple grinding or simple cutting;
11. (j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
12. (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
13. (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
14. (m) simple mixing of products, whether or not of different kinds,
15. (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
16. (o) a combination of two or more operations specified in subparagraphs (a) to (n);
17. (p) slaughter of animals. 2.

str. 32All operations carried out in Turkey or in Georgia on a given product shall be considered together when determining whether the working or processing

undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8 Unit of qualification

str. 321. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System. Accordingly, it follows that:
2. (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
3. (b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol. 2. Where, under general rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9 Accessories, spare parts and tools

str. 32Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10 Sets

str. 32Sets, as defined in general rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11 Neutral elements

str. 33In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

- a) energy and fuel; - b) plant and equipment;
- c) machines and tools;
- d) goods which do not enter and which are not intended to enter into the final composition of the product.

Article 12 Principle of territoriality

str. 331. The conditions for acquiring originating status set out in Title II must continue to be fulfilled without interruption in Turkey or Georgia. 2. Where originating goods exported from Turkey or from Georgia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities or other competent authorities that:
3. (a) the returning goods are the same as those that were exported; and
4. (b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside Turkey or Georgia on materials exported from Turkey or from Georgia and subsequently reimported there, provided:
6. (a) the said materials are wholly obtained in Turkey or in Georgia or have undergone working or processing beyond the insufficient operations listed in Article 7 prior to being exported; and
7. (b) it can be demonstrated to the satisfaction of the customs authorities or other competent authorities that:
- i) the reimported goods have been obtained by working or processing the exported materials; and
9. ii) the total added value acquired outside Turkey or Georgia by applying the provisions of this Article does not exceed 10% of the ex-works price of the end product for which originating status is claimed. 4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside Turkey or Georgia. But where, in the list in Annex II, a rule setting a maximum value for all
11.

str. 34the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside Turkey or Georgia by applying the provisions of this Article, shall not exceed the stated percentage. 5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside, Turkey or Georgia including the value of the materials incorporated there. 6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II and which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied. 7. The provisions of paragraphs 3 and 4 shall not apply to products coming under Chapters 50 to 63 of the Harmonised System. 8. Any working or processing of the kind covered by the provisions of this Article and done outside Turkey or Georgia shall be done under the outward processing arrangements, or similar arrangements.

Article 13 Direct transport

str. 341. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between Turkey and Georgia. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition. Originating products may be transported by pipeline across territory other than that of Turkey or Georgia. 2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
2. (a) a single transport document covering the passage from the exporting country through the country of transit; or
3. (b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

- (ii) stating the dates of unloading and reloading of the products and,

where applicable, the names of the ships, or the other means of transport used; and

(iii) certifying the conditions under which the products remained in the transit country; or

(c) failing these, any substantiating documents.

Article 14 Exhibitions

str. 351. Originating products, sent for exhibition in a country than Turkey or Georgia and sold after the exhibition for importation in Turkey or in Georgia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from Turkey or from Georgia to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in Turkey or in Georgia;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Article 15

Prohibition of drawback of, or exemption from, customs duties

str. 36Non-originating materials used in the manufacture of products originating in Turkey or in Georgia, for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in Turkey or Georgia to drawback of, or exemption from, customs duties of whatever kind. 2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in Turkey or in Georgia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there. 3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities or other competent authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid. 4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating. 5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement. 6. Notwithstanding paragraph 1, Turkey or Georgia may apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to materials used in the manufacture of originating products, subject to the following provisions:

(a) a 5 per cent rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonized System, or such lower rate as is in force in the Party concerned;

(b) a 10 per cent rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonized System, or such lower rate as is in force in the Party concerned.

Article 16 General requirements

str. 361. Products originating in

str. 37Turkey shall, on importation into Georgia and products originating in Georgia shall, on importation into Turkey, benefit from this Agreement upon submission of either:
2. (a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
3. (b) in the cases specified in Article 22(1), a declaration, the text of which appears in Annex IV, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the 'invoice declaration'). 2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from this Agreement without it being necessary to submit any of the documents referred to above.

Article 17 Procedure for the issue of a movement certificate EUR.1

str. 371. A movement certificate EUR.1 shall be issued by the customs authorities or other competent authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's re sponsibility, by his authorized representative. 2. For this purpose, the exporter or his authorized representative shall fill out both movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the official languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through. 3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities or other competent authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

str. 384. A movement certificate EUR.1 shall be issued by the customs authorities or other competent authorities of Turkey or of Georgia if the products concerned can be considered as products originating in Turkey or in Georgia and fulfil the other requirements of this Protocol. 5. The customs authorities or other competent authorities issuing movement certificate EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered a ppropriate. The issuing customs authorities or other competent authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions. 6. The date of issue of movement certificate EUR.1 shall be indicated in Box 11 of the certificate. 7. A movement certificate EUR.1 shall be issued by the customs authorities or other competent authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18 Movement certificates EUR.1 issued retrospectively

str. 381. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
2. (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
3. (b) it is demonstrated to the satisfaction of the customs authorities or other competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. 2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request. 3.

str. 39The customs authorities or other competent authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in t he corresponding file. 4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:

TR 'SONRADAN VER İ LM İŞ T İ R' GE 'gacemulia retrospeqtiulad' EN 'ISSUED RETROSPECTIVELY'

5. The endorsement referred to in paragraph 4 shall be inserted in the 'Remarks' box of the movement certificate EUR.1.

Article 19 Issue of a duplicate movement certificate EUR.1

str. 391. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities or other competent authorities which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in this way must be endorsed with one of the following words:

TR ' İ K İ NC İ NÜSHADIR' GE 'dublikati' EN 'DUPLICATE'

3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1. 4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 20

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

str. 39When originating products are placed under the control of a customs office in Turkey or Georgia, it shall be possible to replace the original proof of origin by one or more proof of origin for the purpose of sending all or some of these products elsewhere within a Contracting Party. The replacement proof(s) of origin shall be issued by the customs office under whose control the products are placed.

Article 21 Accounting segregation

str. 391. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities or other competent authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks. 2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as originating is the same as that which would have been obtained if there had been physical segregation of the stocks.

str. 403. The customs authorities or other competent authorities may grant such authorisation, subject to any conditions deemed appropriate. 4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured. 5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities or other competent authorities, the beneficiary shall provide a statement of how the quantities have been managed. 6. The customs authorities or other competent authorities shall monitor the use made of the authorization and may withdraw it at any time whenever the beneficiary makes improper use of the authorization in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

Article 22 Conditions for making out an invoice declaration

str. 401. An invoice declaration as referred to in Article 16(1)(b) may be made out:
2. (a) by an approved exporter within the meaning of Article 23, or
3. (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed euro 6.000. 2. An invoice declaration may be made out if the products concerned can be considered as products originating in Turkey or in Georgia and fulfil the other requirements of this Protocol. 3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities or other competent authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities or other competent authorities of the exporting country a written undertaking that he
8. accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him. 6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 23 Approved exporter

str. 411. The customs authorities or other competent authorities of the exporting country may authorize any exporter hereinafter referred to as 'approved exporter' who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities or other competent authorities evidence of the originating status of the products as well as the fulfilment of the other requirements of this Protocol. 2. The customs authorities or other competent authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. 3. The customs authorities or other competent authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration. 4. The customs authorities or other competent authorities shall monitor the use of the authorization by the approved exporter. 5. The customs authorities or other competent authorities may withdraw the authorization at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorization. 6. The customs authorities or other competent authorities responsible for the implementation of the verification of proof of origin within the meaning of Article 33 of this Protocol may inform each other on the changes in granting authorizations to the approved exporters and may also mutually exchange the updated lists.

Article 24 Validity of proof of origin

str. 411. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be
3. accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

str. 423. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 25 Submission of proof of origin

str. 42Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of this Agreement.

Article 26 Importation by instalments

str. 42Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonized System falling within Sections XVI and XVII or heading Nos. 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 27 Exemptions from proof of origin

str. 421. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admit ted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23, or on a sheet of paper annexed to that document. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view. 3. Furthermore, the total value of these products must not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of travellers' personal luggage.

Article 28

Supporting documents

str. 43The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in Turkey or in Georgia and fulfil the other requirements of this Protocol may consist inter alia of the following:

- (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
- (b) documents proving the originating status of materials used, issued or made out in Turkey or in Georgia where these documents are used in accordance with domestic law;
- (c) documents proving the working or processing of materials in Turkey or Georgia , issued or made out in Turkey or in Georgia, where these documents are used in accordance with domestic law;
- (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in Turkey or in Georgia in accordance with this Protocol.

Article 29 Preservation of proof of origin and supporting documents

str. 431. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3). 2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(3). 3. The customs authorities or other competent authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2). 4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 30

Discrepancies and formal errors

str. 431. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 31 Amounts expressed in Euro

str. 441. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than Euro, amounts in the national currencies of Turkey and of Georgia equivalent to the amounts expressed in Euro shall be fixed annually by each of the countries concerned. 2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in Euro as at the first working day of October and shall be applied from 1 January the following year. The Parties shall communicate the amounts to each other by 15 October. 4. Turkey or Georgia may round up or down the amount resulting from the conversion into its national currency of an amount expressed in Euro. The roundedoff amount may not differ from the amount resulting from the conversion by more than 5 per cent. Turkey or Georgia may retain unchanged its national currency equivalent of an amount expressed in Euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any roundingoff, results in an increase of less that 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value. 5. The amounts expressed in Euro shall be reviewed by the Joint Committee at the request of Turkey or of Georgia . When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in Euro.

Article 32 Mutual assistance

str. 441. The customs authorities or other competent authorities of Turkey and of Georgia shall provide each other with specimen impressions of stamps used in their offices for the issue of movement certificates EUR.1 and with the addresses of the customs
2. authorities or relevant competent and duly authorized bodies responsible for verifying those certificates and invoice declarations. 2. In order to ensure the proper application of this Protocol, Turkey and Georgia shall assist each other, through the competent customs administrations and relevant competent and duly authorized bodies, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33 Verification of proofs of origin

str. 451. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol. 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities or other competent authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin or the invoice declaration is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the customs authorities or other competent authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Turkey or Georgia and fulfil the other requirements of this Protocol. 6.

str. 46If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 34

Dispute settlement

str. 46Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities or other competent authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee. In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 35 Penalties

str. 46Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 36 Free zones

str. 461. Turkey and Georgia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration. 2. By means of an exemption to the provisions contained in paragraph 1, when products originating in Turkey and Georgia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

Article 37

Sub-Committee on customs and origin matters

str. 46A Sub-Committee on customs and origin matters shall be set up under the Joint Committee to assist it in carrying out its duties and to ensure a continuous information and consultations process between experts. It shall be composed of experts from Turkey and Georgia responsible for questions related to customs and origin matters.

Article 38 Annexes

str. 47Annexes I, II, III, IV to this Protocol shall form an integral part thereof.

Article 39 Goods in transit and storage

str. 47Goods which conform to the provisions of Title II and which on the date of entry into force of the Agreement are either being transported or are being held in Turkey or in Georgia in temporary storage, in bonded warehouses or in free zones, may be accepted as originating products subject to the submission, within four months from that date, to the customs authorities of the importing country of proof of origin, drawn up retrospectively, and of any documents that provide supporting evidence of the conditions of transport.

Article 40 Amendments to the Protocol

str. 47The Joint Committee may decide to amend the provisions of this protocol.

Republic of Turkey and Gcorgia

str. 48Replacing Protocol II to the Free Trade Agrecment between the Republic of Turkey and Gcorgia concerning the definition of the concept of "originating products" and methodsofadministrative cooperation

THE JOINT COMMITTEE,

str. 48Having regard to the Frec Trade Agrcemcnt betwcen the Republic of Turkey and Georgia cntered into force on 1 Novcmbcr 2008, hereinafter refcrred to as "this Agreement", and in particular Article 18 thercof,

Having regard to Protocol II to this Agreement concerning the definition of the concept of "originating products"" and methods of administrativc co-operation (hcrcinafter refcrrcd to as "Protocol IP'),

Pursuant to Article 27 of this Agreciment, cmpowering the Joint Committec to takc decisions,

Taking into account Article 34 of this Agrecmcnt conccrning thc amcndments of the Annexcs and Protocols to thisAgrccincnt,

Pursuant to Article 35 of this Agrccment, cmpowcring the Joint Committc to makc amcndments to this Agrccmcnt,

Whereas;

str. 48- (1) Article18of thisAgrccment refers toProtocol IIwhich lays down the definition of the concept of originating products and mcthods of administrative co-operation, and provides for cumulation of origin bctwccn thc Republic of Turkcy and Georgia,
- (2) Thc Regional Convcntion on pan-Euro-Mcditerrancan prefcrcntial rulcs of origin (hercinafter referrcd to as "the Convention"), aims at replacing the protocols on rules of origin currcntly in force among the countries which are Parties to the Conventionwith a singlelegalact,

Agrceing that Protocol II should be replaced by a new protocol making reference to thc Convcntion,

1The European Union Official Journal L 54, 26.2.2013, p.4.

Article2

str. 49The Decision shall center into force in accordance with Article 34 of this Agrcemcnt. IN WITNESS THEREOF the undcrsigned plenipotcntiarics, bcing duly authorizcd thercto, have signed this Decision. Done at Ankara on 28 October 2016, in two authentic copies in the English languagc.



On behalf of the Republic of Turkey

On bchalf of Gcorgia

Murat YAPICI

GenadiARVELADZE

Director General for EU Affairs Ministry of Economy

Deputy Minister of Economy and Sustainable Dcvelopmcnt of Gcorgia

ANNEX

Concerning the definition of thc concept of "originating products"and mcthods of administrative co-operation

Article 1 Implementation

str. 501. For the purpose of impleimenting this Agrcement, Appendix I and the relevant provisions of Appendix II to the Rcgional Convention on pan-Euro-Mediterrancan prcfercntial rules of origin (hereinafter referred to as: "the Convention")', shall apply. 2. All refercnces to the"rclcvant agreeinent" in Appcndix I and in the relevant provisions of Appendix II to the Convention shall bc construcd so as to mcan this Agrccmcnt. 3. 3.The bilateral body stipulatcd in Article 33 of Appcndix I to thc Convention rcfers to the Joint Committeeprovidedforin Article27of thisAgrccmcnt. 4. For the purpose of impleimenting this Agreemcnt, Article 3 of Appendix I to the Convcntion shall apply to:
5. (i) agricultural products as defined in Article 8 of this Agrceiment (Chapters 1 to 24 of the Harmonizcd Cominodity Description and Coding System and the products listed in Annex I of this Agrccrmcnt) only when originating in the RepublicofTurkeyandGeorgia
6. (ii) industrial products as defined in Article 3 of this Agrcement (Chapters 25 to 97 of the Harmonized Commodity Description and Coding Systcm with the exception of the products listed in Annex I of this Agrcciment).

Article2 WithdrawalfromtheConvention

str. 50- 1.Should cither the Republic of Turkey or Georgia givc notice in writing to the depositaryof the Convcntionof thcirintcntion towithdrawfrom thc Convcntion according toArticle 9 of the Convcntion, thc Rcpublic of Turkey and Gcorgia shall immediatcly enter into negotiations on rules of origin for the purposc of implementing thisAgreement. 2. . Until the entry into force of such newly ncgotiatcd rulcs of origin, the rules of origin containcdin Appcndix I and the relevant provisions of Appendix II to the Convention, applicable at the momcnt of withdrawal, shall continuc to apply to this Agrccmcnt. However, as of the moment of withdrawal, the rulcs of origin containcd in Appcndix I and the relevant provisions of Appendix II to the Convcntion shall be construed so as to allow cumulation among the Republic of Turkcy, Gcorgia and the European Union only, subject to conditions laid down in Article 1(4) of Protocol I1. 1 The European Union Official Journal I, 54, 26.2.2013, p.4

str. 51,

Note 1:

str. 51The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.

Note 2:

str. 51- 2.1 The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. - 2.2 Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1. - 2.3 Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. - 2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, 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 has to be applied.

Note 3:

str. 51- 3.1 The provisions of Article 6 of the 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 Turkey or in Georgia. Example:

An engine of heading 8407, for which the rule states that the value of the nonoriginating materials which may be incorporated may not exceed 40 per cent of the exworks price, is made from "other alloy steel roughly shaped by forging" of heading ex 7224.

Introductory notes to the list in Annex II

str. 52If this forging has been forged in Turkey from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in Turkey concerned. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

str. 52

- 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 ..." or "Manufacture from materials of any heading, including other materials of the same heading as the product" means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. - 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:

str. 52The 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).

str. 52The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

str. 53Example:

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 nonoriginating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

str. 53- 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 that have been carded, combed or otherwise processed but not spun. - 4.2 The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002 and 5003 as well as the wool-fibres and fine or coarse animal hair of headings 5101 to 5105, the cotton fibres of headings 5201 to 5203, and the other vegetable fibres of headings 5301 to 5305. - 4.3 The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. - 4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:

str. 53- 5.1 Where, for a given product in the list, a 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 per cent 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.

Example:

str. 54A 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 per cent of the weight of the yarn.

str. 54A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided their total weight does not exceed 10 per cent of the weight of the fabric.

str. 54Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

str. 54If 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 per cent in respect of this yarn. - 5.4 In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 per cent in respect of this strip.

Note 6:

str. 54- 6.1 Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.

str. 55- 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.

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.

str. 56- 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 nonoriginating materials incorporated.

Note 7

str. 56- 7.1 For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:
- (a) vacuum distillation;
- (b) redistillation by a very thorough fractionation process;
- (c) cracking;
- (d) reforming;
- (e) extraction by means of selective solvents;
- (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
- (g) polymerisation;
- (h) alkylation;
- (i) isomerisation.

str. 57- 7.2 For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:
- (a) vacuum distillation;
- (b) redistillation by a very thorough fractionation process;
- (c) cracking;
- (d) reforming;
- (e) extraction by means of selective solvents;
- (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; - (g) polymerisation;
- (h) alkylation;
- (ij) isomerisation;
- (k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur-content of the products processed (ASTM D 1266-59 T method);
- (l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
- (m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g.

str. 58hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
- (n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;
- (o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge;
- 7.3 For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur contents, any combination of these operations or like operations, do not confer origin.

ANNEX II

str. 58

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 the Agreement. It is therefore necessary to consult the other parts of the Agreement.

str. 59

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2)

str. 60

| (3) or | (4) |
| Chapter 1 | Live animals | All the animals of Chapter 1 must be wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained

str. 61

| |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used must be wholly obtained | |
| ex Chapter 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere | Manufacture in which all the materials of Chapter 4 used must be wholly obtained |

str. 62

|
| 0403 | specified or included; except for: Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which: - all the materials of Chapter 4 used must be wholly obtained, - all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, - the value of all the materials of Chapter 17 used does not exceed 30 %of the ex-works | |
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included; | Manufacture in which all the materials of Chapter 5 used must be wholly obtained | |
| | except for:

str. 63

| | |
| ex 0502 | Prepared pigs', hogs' or boars' bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair | |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which: - all the materials of Chapter 6 used must be wholly obtained,

str. 64

| |
| Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used must be wholly obtained | |



| HS heading No| Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

str. 65

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------|
| (1) Chapter 8 | (2) | originating (3) or Manufacture in which: - all the fruit and nuts used must be wholly obtained, | |
| | Edible fruit and nuts; peel of citrus fruits or melons | - 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 in which all the of Chapter 9 used must be obtained |

str. 66

|
| ex Chapter 9 | Coffee, tea, maté and spices; except for: | Manufacture materials wholly | |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Manufacture from materials of any heading | |
| 0902 | Tea, whether or not flavoured | Manufacture from materials of any heading

str. 67

| |
| ex 0910 | Mixtures of spices | Manufacture from materials of any heading | |
| Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used must be wholly obtained | |
| ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

str. 68

| Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used must be wholly obtained | |
| ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of leguminous vegetables of heading 0708 | |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture in which all the materials of Chapter 12 used must be wholly obtained | |
| 1301 | Lac; natural gums, resins, gum- resins and oleoresins (for example, balsams)

str. 69

| Manufacture in which the value of all the materials of heading 1301 used may not exceed 50 %of the ex-works price of the product | |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products - Other | Manufacture from non-modified mucilages and thickeners Manufacture in which the value of | |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used must be wholly obtained | |

str. 70

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: | | |
| | - Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 | |
| | - Other | Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 | |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | | |
| | - Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 | |
| | - Other | Manufacture in which all the materials of Chapter 2 used must be wholly obtained | |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | | |
| | - Solid fractions - Other | Manufacture from materials of any heading, including other materials of heading 1504 Manufacture in which all the | |
| ex 1505 | Refined lanolin | Manufacture from crude wool grease of heading 1505 | |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | | |
| | - Solid fractions | Manufacture from materials of any heading, including other materials of heading 1506 | |
| | - Other | Manufacture in which all the materials of Chapter 2 used must be wholly obtained | |
| 1507 to 1515 | Vegetable oils and their fractions: | | |

str. 70

| HS heading No | Description of product | or processing carried out on non-originating materials that confers | or processing carried out on non-originating materials that confers |

| (1) | (2) - Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of | Working originating status (3) or Manufacture in which all the materials used are classified within a heading other than that of the product | |
| | - Solid fractions, except for that of jojoba oil | Manufacture from other materials of headings 1507 to 1515 | |
| | - Other | Manufacture in which all the vegetable materials used must be wholly obtained | |
| 1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | Manufacture in which: - all the materials of Chapter 2 used must be wholly obtained, - all the vegetable materials used must be wholly obtained. | |
| 1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture in which: - all the materials of Chapters 2 and 4 used must be wholly obtained, - all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used | |
| Chapter 16 ex Chapter 17 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Sugars and sugar confectionery; except for: | Manufacture: , - from animals of Chapter 1, and/or - in which all the materials of Chapter 3 used are wholly obtained Manufacture in which all the materials used are classified within heading other than that of the | |
| ex 1701 | Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | a product Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 %of the ex- works price of the product | |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | | |
| | - Chemically-pure maltose and fructose | Manufacture from materials of any heading, including other materials of heading 1702 | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status

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| Working or processing carried out on non-originating materials that confers status |

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-----------------------------------------------------------------|
| (1) | (2) | originating

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| (4) |
| | - Other sugars in solid form, containing added flavouring or colouring matter - Other | (3) or Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 %of the ex- works price of the product Manufacture in which all the materials used must already be originating Manufacture in which the value of all the

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materials of Chapter 17 used | |
| ex 1703 1704 | Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter Sugar confectionery (including white chocolate), not containing cocoa | does not exceed 30 %of the ex- works price of the product Manufacture in which: - all the materials used are | |
| Chapter 18 | Cocoa and cocoa

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preparations | classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30 %of the ex-works price of the product

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| |
| | |

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Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30 %of the ex-works price of the | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) whether or not | (3) | (4) |
| 1902 | Pasta, cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20 %or less by | Manufacture in which all the cereals | |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the of flakes, grains, pearls, siftings or similar forms | Manufacture from materials of any heading, except potato starch of heading 1108 | |
| | form | - all the materials of Chapters 2 and 3 used are wholly obtained | |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, | Manufacture: - from materials not classified within heading 1806, - in which all the cereals and flour (except durum wheat and its derivatives, and Zea | |
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and | Manufacture from materials of any heading, except those of Chapter 11 | |
| | similar products | | |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained | |
| ex 2004 and ex 2005 | prepared or preserved by vinegar or acetic acid Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | product Manufacture in which all the | |
| 2006 | | materials used are classified within a heading other than that of the product | |
| | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 %of the ex- works price of the product | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers | Working or processing carried out on non-originating materials that confers |

| (1) | (2) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or pastes, obtained by cooking, whether or not containing | originating status (3) or Manufacture in which: | |
| 2007 | nut added sugar or other sweetening matter | - all the materials used are classified within a heading other than that of the product, - the value of all the materials of Chapter 17 used does not exceed 30 %of the ex-works price of the product Manufacture in which the value of all the originating nuts and oil of headings 0801, 0802 and 1202 to 1207 used exceeds 60 %of the ex-works price of the product | |
| ex 2008 | - Nuts, not containing added sugar or spirits | seeds | |
| | - Peanut butter; mixtures based on cereals; palm hearts; maize (corn) | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| | - Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not | |
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| ex Chapter 21 | Miscellaneous edible preparations; except for: | -Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - in which all the chicory used must be wholly obtained | |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - Sauces and preparations therefor; mixed condiments and | Manufacture in which all the materials used are classified within | |

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| HS heading No | Description of product | Working or processing carried out on non-originating originating status | materials that confers

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|

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|
| ex 2104 | - Mustard flour and meal and prepared mustard Soups and broths and preparations therefor | Manufacture from materials of any heading Manufacture from materials of any heading, except prepared or preserved vegetables of |

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|
| 2106 | Food preparations not elsewhere specified or included | headings 2002 to 2005 Manufacture - from materials of any heading, except that of the product, and |

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|
| ex Chapter 22 | Beverages, spirits and vinegar; except for: | Manufacture in which: - all the materials used must be classified within a heading other than that of the product, - all the grapes or materials |

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|
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not |

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|
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 %vol or higher; ethyl alcohol and other spirits, denatured, of any strength | - any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating Manufacture: - from materials of any except heading 2207 or - in which all the grapes or materials derived from used must be wholly or, if all the other materials |

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|
| | | heading, 2208, grapes obtained used are already originating, arrack may be used up to a limit of 5 %by volume |

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|
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 %vol; spirits, liqueurs and other spirituous beverages | Manufacture: - from materials of any heading, except heading 2207 or 2208, - in which all the grapes or materials derived from grapes used must be wholly obtained or, if all the other materials used are already originating, arrack may be used up to a |

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|
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture in which all the materials used are classified within a heading other than that of the | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) ex 2301 | (2) Whale meal; flours, meals | (3) Manufacture in which all the materials of Chapters 2 and 3 used | |
| ex 2303 | and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | must be wholly obtained Manufacture in which all the maize used must be wholly obtained | |
| | Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight | | |
| ex 2306 | Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 %of olive oil | Manufacture in which all the olives used must be wholly obtained | |
| 2309 | Preparations of a kind used in animal feeding | Manufacture in which: - all the cereals, sugar or molasses, meat or milk used must already be originating, | |
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture in which all the materials of Chapter 24 used must be wholly obtained | |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating | |
| ex 2403 | Smoking tobacco | Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be | |
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex 2504 | Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | |
| ex 2515 | Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm | |
| ex 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
| ex 2518 | Calcined dolomite | Calcination of dolomite not calcined | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

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

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| HS heading No | Description of product | Working or processing carried out on | |

| (1) 2711 | (2) Petroleum gases and other | originating status (3) or Operations of refining and/or one or | |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | of the product Operations of refining and/or one or more specific process(es) ( 3 ) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided their value does not | |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | Operations of refining and/or one or more specific process(es) ( 2 ) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the | |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | of the product Operations of refining and/or one or more specific process(es) ( 2 ) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the | |
| | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | Operations of refining and/or one or more specific process(es) ( 2 ) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be | 2715 |
| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious | used, provided their value does not exceed 50 %of the ex-works price of the product Manufacture in which all the materials used are classified within | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | originating (3) | (4) |
| ex 2805 | "Mischmetall" | Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 2833 | Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex 2840 | Sodium perborate | Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex Chapter 29 | Organic chemicals; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided their value does not exceed 20 %of the ex-works price | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 2901 | Acyclic hydrocarbons for use as power or heating fuels | Operations of refining and/or one or more specific process(es) ( 2 ) or | |
| ex 2902 | Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | Operations of refining and/or one or more specific process(es) ( 2 ) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the | |
| ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided their value does not | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated | Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20 %of the ex-works price of the | Manufacture 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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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) Internal ethers and their halogenated, sulphonated, | (3) or Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used | (4) Manufacture in which the value of all the materials used does not |
| ex 2932 | - nitrated or nitrosated derivatives | may not exceed 20 %of the ex- works price of the product | exceed 40 %of the ex-works price of the product |
| | - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 2934 | Nucleic acids and their salts whether or not chemically defined, other heterocyclic compounds | 20 %of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 %of the ex-works price | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 2939 | Concentrates of poppy straw containing not less than 50 %by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex Chapter 30 | Pharmaceutical products; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value | |
| | | does not exceed 20 %of the ex- | |
| 3002 | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological | works price of the product. | |
| | - Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale | Manufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 %of the ex-works price of the product | |
| | - Other | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | originating (3) or | (4) |
| 3003 and 3004 | uses -- Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins -- Haemoglobin, blood globulins and serum globulins -- Other Medicaments (excluding goods Waste pharmaceuticals specified | of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 %of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 %of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 %of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. The materials of this description may also be used, provided their value does not exceed 20 %of the ex-works price of the product | |
| ex 3006 | heading 3002, 3005 or 3006): - Obtained from amikacin of heading 2941 Other in note 4(k) to Chapter 30

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| Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 %of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 %of the ex-works price of the product, - the value of all the materials used does not exceed 50 %of the ex-works price of the product The origin of the product in its original classification shall be | |

HS heading No

(1)

ex Chapter 31

ex 3105

ex Chapter 32

ex 3201

3205

ex Chapter 33

3301

Description of product

(2)

Fertilizers; except for:

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:

Tannins and their salts, ethers, esters and other derivatives

Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes ( 4 )

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Working or processing carried out on non-originating materials that confers originating status

(3) or (4)

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the exworks price of the product

Manufacture in which:

- -all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product,
- -the value of all the materials used does not exceed 50 % of the ex-works price of the product

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the exworks price of the product

Manufacture from tanning extracts of vegetable origin

Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials from heading 3205 may be used, provided their value does not exceed 20 % of the ex-works price of the product

Manufacture from materials of any heading, except that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product

Manufacture from materials of any heading, including materials of a different "group " ( 5 ) in this heading. However, materials of the same group as the product may be used, provided their value does not exceed 20 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

- Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture 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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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | | | or (4) |
| ex Chapter 34 | (2) Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for: | originating (3) Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 %of the ex- works price of the product one or | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 3403 | Lubricating preparations containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals | Operations of refining and/or more specific process(es) ( 2 ) or Other operations in which all the materials used are classified within | |
| 3404 | Artificial waxes and prepared waxes: | | |
| 3404 | - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax Other | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex- works price of the product | |
| 3404 | - | Manufacture from materials of any heading, except: - hydrogenated oils having the character of waxes of heading 1516, | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 3404 | | - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, | |
| 3404 | | - materials of heading 3404 these materials may be provided their value does | |
| 3404 |

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| However, used, not exceed 20 %of the ex-works price of the product | |

| HS heading No | Description of product | or processing carried out on non-originating materials that confers | or processing carried out on non-originating materials that confers |

| (1) | (2) - Starch ethers and esters | Working originating status (3) Manufacture from materials of any heading, including other materials | (4) Manufacture in which the value of all the materials used does not |
| ex 3507 | | Manufacture from materials of any heading, except those of | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price |
| | - Other | heading 1108 Manufacture in which the value of | of the product |
| Chapter 36 | Prepared enzymes not elsewhere specified or included Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | all the materials used does not exceed 50 %of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex Chapter 37 | Photographic or cinematographic goods; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value | Manufacture in which the value of all the materials used does not exceed 40 %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 photography, in packs | Manufacture in which all the materials used are classified within a heading other than heading, No 3701 and 3702. However, materials from heading No 3702 may be used, provided their value does not | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| | - Other | Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, | Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 3704 | Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture in which all the materials used are classified within a heading other than heading No 3701 to 3704. | Manufacture 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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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | or (4) |
| ex Chapter 38 | Miscellaneous chemical products; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 %of the ex- | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 3801 | - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| | - Graphite in paste form, being a mixture of more than 30 %by weight of graphite with mineral oils | Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 %of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 3803 | Refined tall oil | Refining of crude tall oil | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 3805 | Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 3806 | Ester gums | Manufacture from resin acids | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price |
| ex 3807 | Wood pitch (wood tar pitch) | Distillation of wood tar | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products | of the product |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products | |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity anti-corrosive preparations other prepared additives, for | | |
| 3811 | improvers, and mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: - Prepared additives for lubricating oil, containing | originating (3) Manufacture in which the value of all the materials of heading 3811 | |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidizing preparations and other compound stabilizers for rubber | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3813 | Preparations and charges for fire- extinguishers; charged fire- extinguishing grenades | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3819 | use in electronics Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 %by | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3820 | Anti-freezing preparations and prepared de-icing fluids | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| | reference mterials Industrial monocarboxylic fatty | | |
| 3823 | acids; acid oils from refining; industrial fatty alcohols: - Industrial monocarboxylic fatty acids, acid oils from refining | Manufacture in which all the materials used are classified within a heading other than that of the | |

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| HS heading No | Description of product | Working or processing carried out on | non-originating materials that confers |

| | (2) - Industrial fatty alcohols | originating status (3) Manufacture from materials of any | (4) |
| (1) 3824 | Prepared binders for foundry moulds or cores; chemical esters -- Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, | heading, including other materials Manufacture in which all the materials used are classified a heading other than that of the product. However, materials classified within the same may be used provided their value does not exceed 20 %of the ex- works price of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| | products and preparations of chemical or allied industries (including those consisting of mixtures of natural products), elsewhere specified or included: - The following of this heading: -- Prepared binders for foundry moulds or cores based on natural resinous products -- Naphthenic acids, their water- insoluble salts and their -- Sorbitol other than that of heading 2905 | of heading 3823 within heading | |
| | - Other | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) - Other | originating (3) | (4) |
| | | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 %of the ex- works price of the product ( 6 ) Manufacture in which all the materials used are classified a heading other than that of the product. However, materials classified within the same heading may be used provided their value | or Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| ex 3907 | - Copolymer, made from polycarbonate and acrylonitrile- butadiene-styrene copolymer (ABS) | within does not exceed 50 %of the ex- works price of the product ( 6 ) | |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 %of the ex-works price of the product | |
| 3916 to 3921 | Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: | | |
| | - Flat products, further worked than only surface- worked or cut into forms other than rectangular (including square); other products, further worked | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 %of the ex- works price of the product | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| | - Other: | | |
| | -- Addition homopolymerisation products in which a single monomer contributes more than 99 %by weight to the total polymer content | Manufacture in which: - the value of all the materials used does not exceed 50 %of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| ex 3916 and | -- Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 %of the ex- works price of the product ( 6 ) | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| ex 3917 | Profile shapes and tubes | Manufacture in which: - the value of all the materials used does not exceed 50 %of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| ex 3920 | - Ionomer sheet or film | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| | - Sheets of regenerated cellulose, polyamides or polyethylene | Manufacture in which the value of the materials of the same heading as the product used does not exceed 20 %of the ex-works price of the product | |
| ex 3921 | Foils of plastic, metallised | Manufacture from highly- transparent polyester-foils with a thickness of less than 23 micron ( 7 ) | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 3922 to 3926 | Articles of plastics | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex 4001 | Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 %of the ex-works price of the product | |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of | | |
| | - Retreaded pneumatic, solid or cushion tyres, of rubber | Retreading of used tyres | |
| | - 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 skins of sheep or lambs, | of wool from sheep or lamb skins, with wool on | |
| ex 4102 4104 to 4106 | without wool on | Removal | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

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further prepared after tanning or crusting, parchment-dressed leather, | (3) Manufacture from materials of any heading, except headings 4104 to 4113 | (4) |
| 4107, 4112 and ex 4114 | including without wool or hair on, whether or not split, other than leather of heading 4114 Patent leather and patent laminated leather; matallised leather | Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their value does not exceed 50 %of the ex- work price of the product | |
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and

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similar containers; articles of animal gut (other than silk | Manufacture in which all the materials used are classified within a heading other than that of the | |
| | worm gut)

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| product | |
| ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for:

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| Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex 4302 | Tanned or dressed furskins, assembled:

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| | |
| | - Plates, crosses and similar forms

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| Bleaching or dyeing, in addition to cutting and assembly of non- assembled tanned or dressed furskins | |
| | - Other | Manufacture from non-assembled, tanned or dressed furskins | |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or

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dressed furskins of heading 4302 | |
| ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product

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Manufacture from wood in the | |
| ex 4403 | Wood roughly squared | rough, whether or not stripped of its bark or merely roughed down

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| |
| ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed | Planing, sanding or finger-jointing

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| |
| ex 4408 | Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not | Splicing, planing, sanding or finger- jointing |

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|
| ex 4409 | Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger- jointed: | |

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|
| | - Sanded or end-jointed | Sanding or end-jointing |

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|
| | - Beadings and mouldings | Beading or moulding | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| ex 4410 to ex 4413 | Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | |
| ex 4415 | Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | |
| ex 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood | Manufacture from rive r staves, not further worked than sawn on the two principal surfaces | |
| ex 4418 | - Builders' joinery and carpentry of wood | Manufacture in which all the materials used are classified within a heading , other than that of the product. However, cellular wood panels, shingles and shakes may be used | |
| | - Beadings and mouldings | Beading or moulding | |
| ex 4421 | Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading 4409 | |
| ex Chapter 45 | Cork and articles of cork; except for: | Manufacture in which all the materials used are classified within a heading, other than that of the product. | |
| 4503 | Articles of natural cork | Manufacture from cork of heading 4501 | |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture in which all the materials used are classified within a heading, other than that of the product. | |
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture in which all the materials used are classified within a heading, other than that of the product. | |
| ex 4811 | Paper and paperboard, ruled, lined or squared only | Manufacture from paper-making materials of Chapter 47 | |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils | Manufacture from paper-making materials of Chapter 47 | |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Manufacture in which: -all the materials used are classified within a heading, other than that of the product. -the value of all the materials used does not exceed 50 %of the ex- works price of the product | |
| ex 4818 | Toilet paper | Manufacture from paper-making materials of Chapter 47 | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | or | (4) |
| ex 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres | (3) Manufacture in which: - all the materials used are classified within a heading, other than that of the product, - the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex 4820 | Letter pads | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 | |
| ex Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: | Manufacture in which all the materials used are classified within a heading, other than that of the product | |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without | Manufacture from materials not classified within heading No 4909 or 4911 | |
| 4910 | Calendars of any kind, printed, including calendar blocks: - Calendars of the "perpetual" | | |
| | type or with replaceable blocks mounted on bases other than paper or paperboard | Manufacture in which: - all the materials used are classified within a heading, other than that of the product, - the value of all the materials used does not exceed 50 %of | |
| | - Other | Manufacture from materials not classified in heading No 4909 or 4911 | |
| ex Chapter 50 | Silk; except for: | Manufacture in which all the materials used are classified within a heading, other than that of the product | |
| ex 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | |
| 5004 to ex 5006 | Silk yarn and yarn spun from silk waste | Manufacture from ( 8 ): - 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, | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | | (3) | (4) |
| 5007 | (2) Woven fabrics of silk or of silk waste: | or | |
| | - Incorporating rubber thread | | |
| | | from ( 8 ): coir yarn, | |
| | - Other | Manufacture from single yarn ( 8 ) Manufacture - - natural fibres, - man-made staple fibres, not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper | |
| ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture in which all the materials used are classified within a heading, other than that of the | |
| 5106 to 5110 | Yarn of wool, of fine or coarse animal hair or of horsehair | Manufacture from ( 8 ): - raw silk or silk waste, carded or combed or otherwise prepared for spinning, - natural fibres, not carded or | |
| 5111 to 5113 | Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | | |
| | - Incorporating rubber thread | Manufacture from single yarn ( 8 ) | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | | (4) |
| 5306 to 5308 | Yarn of other vegetable textile fibres; paper yarn | (3) or Manufacture from ( 8 ): - raw silk or silk waste, carded or combed or otherwise prepared for spinning, | |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | | |
| | - Incorporating rubber thread | from single yarn ( 8 ) | |
| | - Other | Manufacture Manufacture from ( 8 ): - 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 | |
| 5401 to 5406 | Yarn, monofilament and thread of man-made filaments | Manufacture from ( 8 ): - raw silk or silk waste, carded or combed or otherwise prepared for spinning, - natural fibres, not carded or | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers | Working or processing carried out on non-originating materials that confers |

| (1) | (2) | originating status (3) Printing accompanied by at least two preparatory or finishing operations (such as scouring, | (4) |
| 5501 to 5507 | Man-made staple fibres | Manufacture from chemical materials or textile pulp | |
| 5508 to 5511 | Yarn and sewing thread of man- made staple fibres | Manufacture from ( 8 ): - raw silk or silk waste, carded or combed or otherwise prepared for spinning, - natural fibres, not carded or combed or otherwise prepared for | |
| 5512 to 5516 | Woven fabrics of man-made staple fibres: - Incorporating rubber thread | Manufacture from single yarn ( 8 ) | |
| | - Other | Manufacture from ( 8 ): - 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, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), the value of the unprinted fabric used does not exceed 47.5 %of the ex-works | |
| ex Chapter 56 5602 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: Felt, whether or not impregnated, | Manufacture from ( ): - coir yarn, - natural fibres, - chemical materials or textile pulp, or - paper-making materials | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | originating (3) | (4) |
| | - Other | 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 their value does not exceed 40 %of the ex-works price the product from ( 8 ): fibres, staple fibres made casein, or materials or textile pulp | |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: - Rubber thread and cord, textile covered | of Manufacture - natural - man-made from - chemical Manufacture from rubber thread or cord, not textile covered | |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal | - paper-making materials Manufacture from ( 8 ): - natural fibres, - man-made staple fibres, not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, | |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | Manufacture from ( 8 ): - natural fibres, - man-made staple fibres, not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - paper-making materials | |
| Chapter 57 | Carpets and other textile floor coverings: | | |

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| HS heading No | Description of product | or processing carried out on non-originating materials that confers status | or processing carried out on non-originating materials that confers status |

| (1) | (2) | Working originating (3) or - polypropylene filament of heading 5402, - polypropylene fibres of heading 5503 or 5506, or | (4) |
| 5805 | Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries example, petit point, cross stitch), whether or not made up | (for Manufacture in which all the materials used are classified within a heading other than that of the product | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) in which: all the materials used are | (4) |
| 5810 | Embroidery in the piece, in strips or in motifs | Manufacture - classified within a heading, other than that of the product, - the value of all the materials used does not exceed 50 %of the ex-works price of the | |
| 5901 | Textile fabrics coated with gum or 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 | Manufacture from yarn | |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: - Containing not more than | Manufacture from yarn | |
| | - Other | Manufacture from chemical materials or textile pulp | |
| 5904 | Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarn ( 8 ) | |
| 5905 | Textile wall coverings: | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | originating (3) | (4) |
| 5906 | Rubberised textile fabrics, other than those of heading 5902: | Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), the value the unprinted fabric used does exceed 47.5 %of the ex-works price of the product | |
| 5906 | - Knitted or crocheted fabrics | Manufacture from ( 8 ): - natural fibres, | |
| 5906 | | - man-made staple fibres, not carded or combed or otherwise processed for spinning, or | |
| 5906 | | - chemical materials or textile pulp | |
| 5906 | - Other fabrics made of synthetic filament yarn, more than 90% | Manufacture from chemical materials | |
| 5906 | containing by weight of textile materials - Other | Manufacture from yarn | |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided the value of the unprinted fabric used | |
| 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: | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| | commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 | - coir yarn, - the following materials: -- yarn of polytetrafluoroethylene , ( 9 ) -- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, -- yarn of synthetic textile fibres aromatic polyamides, obtained by polycondensation of m - phenylenediamine and isophthalic acid, -- monofil of polytetrafluoroethylene ( 9 ) , -- yarn of synthetic textile fibres poly( p -phenylene terephthalamide), -- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn ( 9 ), -- copolyester monofilaments of polyester and a resin of terephthalic acid and 1,4- cyclohexanediethanol and isophthalic acid, -- natural fibres, -- man-made staple fibres not carded or combed or otherwise processed for spinning, or -- chemical materials or textile | |
| Chapter 60 | - Other | Manufacture from ( 8 ): - coir yarn, - natural fibres, - man-made staple fibres, not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp Manufacture from ( 8 ): - natural fibres, - man-made staple fibres, not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp | |
| | Knitted or crocheted fabrics | | |
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: - Obtained by sewing together or otherwise assembling, two or more | Manufacture from yarn ( 8 )( 10 ) | |

str. 88

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status

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| Working or processing carried out on non-originating materials that confers originating status |

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--------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------|
| (1) ex Chapter 62 | (2) Articles of apparel and clothing accessories, not knitted or | (3) Manufacture from yarn ( 8 )( 10

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) | |
| ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 | crocheted; except for: Women's, girls' and babies

str. 88

' clothing and clothing accessories for babies, embroidered | Manufacture from yarn ( 10 ) or Manufacture from unembroidered |

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|
| ex 6210 and ex 6216 | Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarn ( 10 ) or Manufacture from uncoated fabric, provided the value of the uncoated fabric used does not exceed 40 %of the ex-works price of the 10

str. 89

| |
| 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and like: |

str. 90

| |
| | the |

str. 91

| |
| | - Embroidered

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| Manufacture from unbleached single yarn ( 8 )( 10 ) or Manufacture from unembroidered |

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|
| 6217 | - Other | Manufacture from unbleached single yarn ( 8 )( 10 ) or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance | |
| | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: |

str. 95

| |
| | - Embroidered | Manufacture from yarn ( 10 ) or

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Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 %of the ex-works price | |
| | - Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarn ( 9 ) or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 %of the ex-works price of the product (9) | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status or | Working or processing carried out on non-originating materials that confers status or |

| (1) | (2) | (3) | (4) |
| 6217 (cont'd) | - Interlinings for collars and cuffs, cut out | originating Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials used does not exceed 40 %of the ex-works | |
| | - Other | Manufacture from yarn ( 10 ) | |
| ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 6301 to 6304 | Blankets, travelling rugs, bed linen etc. ; curtains etc. ; other furnishing articles: | | |
| | - Of felt, of nonwovens | Manufacture from ( 8 ): | |
| | | - chemical materials or textile pulp | |
| | - Other: | | |
| | -- Embroidered | Manufacture from unbleached single yarn ( 10 ) ( 11 ) or Manufacture from unembroidered fabric (other than knitted or | |
| 6305 | | price of the product Manufacture from unbleached | |
| | -- Other | single yarn ( 10 ) ( 11 ) | |

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| HS heading No | Description of product | Working or processing carried out on originating status |

| (1) 6307 | (2) Other made-up articles, including | (3) or Manufacture in which the value of all the materials used does not |
| 6308 | dress patterns Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into | exceed 40 %of the ex-works price of the product Each item in the set must satisfy the rule which would apply to it if it were not included in the set. |
| 64 | packings for retail sale Footwear, gaiters and the like; parts of such articles; except for: | ex-works price of the set Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of |
| ex Chapter | | heading 6406 |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture in which all the materials used are classified within a heading other than that of the product |
| ex Chapter 65 | Headgear and parts thereof; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product |
| 6503 | Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed | Manufacture from yarn or textile fibres ( 10 ) |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether | Manufacture from yarn or textile fibres ( 10 ) |
| ex Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product |
| Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture in which all the materials used are classified within a heading other than that of the product |
| ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product |
| ex 6803 | Articles of slate or of agglomerated slate | Manufacture from worked slate |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) or | (4) |
| ex 6812 | Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | |
| ex 6814 | Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | |
| Chapter 69 | Ceramic products | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex Chapter 70 | Glass and glassware; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex 7003, ex 7004 and ex 7005 | Glass with a non-reflecting layer | Manufacture from materials of heading 7001 | |
| 7006 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: - Glass-plate substrates, | | |
| | coated with a dielectric thin film, and of a | Manufacture from non-coated glass- plate substrate of heading 7006 | |
| | - Other | Manufacture from materials of heading 7001 | |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading 7001 | |
| 7008 | Multiple-walled insulating units of glass | Manufacture from materials of heading 7001 | |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Manufacture from materials of heading 7001 | |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the total value of the uncut glassware used does not exceed 50 %of the | |

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| HS heading No | Description of product | or processing carried out |

| (1) | (2) of a kind used kitchen, toilet, decoration or | Working on non-originating originating status (3) or Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the |
| 7013 | Glassware for table, office, indoor similar purposes (other than that of heading 7010 or 7018) | total value of the uncut glassware used does not exceed 50 %of the ex-works price of the product or Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the total value of the hand-blown glassware used does not exceed 50 %of the ex-works price of the product Manufacture from: - uncoloured slivers, rovings, yarn or chopped strands, or - glass wool |
| ex 7019 | Articles (other than yarn) of glass fibres | |
| ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles | Manufacture in which all the materials used are classified within a heading other than that of the product |
| ex 7101 | Natural or cultured pearls, graded and temporarily strung for convenience of transport | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product |
| ex 7102, ex 7103 and ex 7104 | Worked precious or semi- precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones |
| 7106, 7108 and 7110 | Precious metals: | |
| | - Unwrought | Manufacture from materials not classified within heading No 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of |
| | - Semi-manufactured or in powder form | Manufacture from unwrought precious metals |
| ex 7107, ex 7109 and ex 7111 | Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product |
| 7117 | Imitation jewellery | Manufacture in which all the materials used are classified within a heading other than that of the product |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| ex Chapter 72 | Iron and steel; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 7207 | Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 | |
| 7208 to 7216 | Flat-rolled products, bars and rods, angles, shapes and sections | Manufacture from ingots or other primary forms of heading 7206 | |
| | of iron or non-alloy steel | Manufacture from semi-finished | |
| 7217 | Wire of iron or non-alloy steel | materials of heading 7207 | |
| ex 7218, 7219 to 7222 | Semi-finished products, flat- rolled products, bars and rods, angles, shapes and sections of | Manufacture from ingots or other primary forms of heading 7218 | |
| 7223 | Wire of stainless steel | Manufacture from semi-finished materials of heading 7218 | |
| ex 7224, 7225 to 7228 | Semi-finished products, flat- rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill | Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 | |
| ex Chapter 73 | Articles of iron or steel; except for: | Manufacture in which all the materials used are classified within | |
| | | a heading other than that of the product | |
| ex 7301 | Sheet piling | Manufacture from materials of heading 7206 | |
| 7304, 7305 and | Tubes, pipes and hollow profiles, of iron (other than cast iron) or | Manufacture from materials of | |
| 7306 | steel | heading 7206, 7207, 7218 or 7224 | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status

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| Working or processing carried out on non-originating materials that confers originating status |

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| |

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| (3) | (4)

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|
| (1) ex 7307 | (2) Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts | or 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 buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows

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and their frames and | Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading 7301 may not be used | |
| ex 7315 | Skid chain

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| 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 |

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|
| ex Chapter 74 | Copper and articles thereof; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| 7401 | Copper mattes; cement copper (precipitated copper)

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| Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 7402 | Unrefined copper; copper anodes for electrolytic refining | Manufacture in which all the materials used are classified within a heading other than that of the product |

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|
| 7403 | Refined copper and copper alloys, unwrought: |

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| |
| | - Refined copper

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| Manufacture in which all the materials used are classified within a heading other than that of the product | |
| | -

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Copper alloys and refined copper containing other elements | Manufacture from refined copper, unwrought, or waste and scrap of copper

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| |
| 7404 | Copper waste and scrap | Manufacture in which all the materials used are classified within a heading other than that of the | |
| 7405 | Master alloys of copper

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| Manufacture in which all the materials used are classified within a heading other than that of the | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | originating (3) | (4) |
| ex Chapter 75 7501 to 7503 | Nickel and articles thereof; except for: Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 50 %of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex Chapter 76 | Aluminium and articles thereof; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| | | - the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 7601 | Unwrought aluminium | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| 7602 | Aluminium waste or scrap | unalloyed aluminium or waste and scrap of aluminium Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which: | |
| ex 7616 | Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium | - all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, | |
| Chapter 77 | Reserved for possible future use in the HS | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

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| (1) | (2) |

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| (4) |
| ex Chapter 78 | Lead and articles thereof; except for: | (3) or Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 50 %of the ex-works price of the | |
| 7801 | Unwrought lead:

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| |

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|
| | - Refined lead - Other | Manufacture from "bullion" or "work" lead Manufacture in which all the |

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|
| 7802 | Lead waste and scrap | Manufacture in which all the materials used are classified within a heading other than that of the product

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| |
| ex Chapter 79 | Zinc and articles thereof; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| 7901 | Unwrought zinc | Manufacture in

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which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used. | |
| 7902

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| Zinc waste and scrap | Manufacture in which all the materials used are classified within a heading other than that of the product |

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|
| ex Chapter 80 | Tin and articles thereof; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product,

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| |
| 8001 | Unwrought tin | Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used | |
| 8002 and 8007 | Tin waste and scrap; other articles of tin | Manufacture in which all the materials used are classified

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within a heading other than that of the product | |
| Chapter 81 | Other base metals; cermets; articles thereof: | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| | (2) | | (4) |
| (1) | - Other base metals, wrought; articles thereof | (3) Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 %of the ex-works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product | |
| | - Other | | |
| ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 8207 | Interchangeable tools for hand tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - in which the value of all the materials used does not | |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | Manufacture in which: - all the materials used are classified within a heading | |
| ex 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 | Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and | |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base | |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used | |
| ex Chapter 83 | Miscellaneous articles of base metal; except for: | Manufacture in which all the materials used are classified within a heading other than that of the | |

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| HS heading No | Description of product | Working or processing carried out on | non-originating materials that confers |

| (1) | (2) | originating status (3) or | (4) |
| ex 8302 | Other mountings, fittings and similar articles suitable for buildings, and automatic door closers | Manufacture in which all the materials used are classified within a heading other than that of the product. However, other materials of heading 8302 may be used, provided their value does not exceed 20 %of the ex-works price of the product Manufacture in which all the | |
| ex 8306 | Statuettes and other ornaments, of base metal | materials used are classified within a heading other than that of the product. However, other materials of heading 8306 may be used, provided their value does not exceed 30 %of the ex-works price of the product | |
| ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex 8401 | Nuclear fuel elements | Manufacture in which all the materials used are classified within a heading other than that of the product ( 13 ) | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - in which the value of all the | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8403 and ex 8404 | Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers | Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 8406 | Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Manufacture 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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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status or (4) | Working or processing carried out on non-originating materials that confers status or (4) |

| (1) 8411 | (2) Turbo-jets, turbo-propellers and other gas turbines | originating (3) Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8412 | Other engines and motors | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| ex 8413 | Rotary positive displacement pumps | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| ex 8414 | Industrial fans, blowers and the like | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8415 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in | the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | Manufacture in which: - all the materials used are classified within a heading other than that of the product, the value of all the materials | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| | | - used does not exceed 40 %of the ex-works price of the product, | |
| ex 8419 | Machines for wood, paper pulp, paper and paperboard industries | Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where, within the above limit, the materials of the same | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | | or (4) |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | (3) Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where, within the above limit, the materials of the same | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8423 | Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8425 to 8428 | Lifting, handling, loading or unloading machinery | Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product, - where within the above limit, the materials classified within heading No 8431 must be only | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8425 to 8428 | - Road rollers | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8425 to 8428 | - Other | Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, | |
| 8425 to 8428 | - Other | - where within the above limit, the materials classified within heading No 8431 must be only used up to a value of 10 %of the ex-works price of the product | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | | (3) | (4) |
| 8430 | (2) Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snow-ploughs and snow-blowers | or Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product, - where within the above limit, | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex 8431 | Parts suitable for use solely or principally with road rollers | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | Manufacture in which: - the value of all the materials used does not exceed 40 %of the ex-works price of the product, and | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8444 to 8447 | Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| ex 8448 | Auxiliary machinery for use with machines of headings 8444 and 8445 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8452 | Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: | | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| | (2) | (3) | |
| (1) | Sewing machines (lock stitch | Manufacture: - | or (4) |
| | - only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor | in which the value of all the materials used does not exceed 40% of the ex-works price of the product, - where the value of all the non- | |
| | | - the thread-tension, crochet and zigzag mechanisms used must be already originating | |
| | - Other | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8456 to 8466 | Machine-tools and machines and their parts and accessories of headings 8456 to 8466 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8469 to 8472 | Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 8482 | Ball or roller bearings | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8484 | | - the value of all the materials used does not exceed 40 %of the ex-works price of the product, | |
| 8485 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals Machinery parts, not containing | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product Manufacture in which the value of | |

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| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | or (4) |
| ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8501 | Electric motors and generators (excluding generating sets) | product Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product, - where within the above limit, the materials classified within | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8502 ex 8504 | Electric generating sets and rotary converters Power supply units for automatic | Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product, - where, within the above limit, the materials classified within heading No 8501 and 8503, taken together, must be only used up to a value of 10 %of the ex-works price of the product in which the value of the materials used does not 40 %of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| | data-processing machines | Manufacture all exceed | |
| ex 8518 8519 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device | Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where the value of all the non- originating materials used does not exceed the value of the originating materials used Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | | (4) |
| 8520 | Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device | (3) Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where the value of all the non- | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8523 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 8524 | Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: | | |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status or (4) | Working or processing carried out on non-originating materials that confers status or (4) |

| (1) 8525 | (2) Transmission apparatus for radio- telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras | originating (3) Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, and - where the value of all the non- | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | originating materials used does not exceed the value of all the originating materials used Manufacture: - in which he value of all the materials used does not exceed 40 %of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8527 | Reception apparatus for radio- telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | - where the value of all the non- originating materials used does not exceed the value of all the originating materials used Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8528 | Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors | originating materials used does not exceed the value of all the originating materials used Manufacture: - in which the value of all materials used does exceed 40% of the | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| | | the not ex-works price of the product, - where the value of all the non- | |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: | Manufacture in which the value | |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status (3) or | Working or processing carried out on non-originating materials that confers originating status (3) or |

| (1) | (2) - Other | Manufacture: | (4) Manufacture in which the value of |
| 8535 and 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits | materials used does not exceed 40% of the ex-works price of the product, where the value of all the non- originating materials used does not exceed the value of all the originating materials used Manufacture: in which the value of all the materials used does not exceed 40% of the ex-works price of the product, where within the above limit, the materials classified within | exceed 25 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control | Manufacture: in which the value of all the materials used does not exceed 40% of the ex-works price of the product, where within the above limit, the materials classified within | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex 8541 | Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips | Manufacture in which: all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 8542 | Electronic integrated circuits and microassemblies: | the value of all the materials used does not exceed 40 %of the ex-works price of the product Manufacture in which: the value of all the materials used does not exceed 40 %of the ex-works price of the product, and | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| | (2) (including enamelled wire, cable (including cable) and other | originating (3) or Manufacture in which the value of | 8544 |
| | Insulated or anodised) coaxial insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with | all the materials used does not exceed 40 %of the ex-works price of the product | (1) |
| | brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | all the materials used does not exceed 40 %of the ex-works price of the product | 8546 |
| | Electrical insulators of any material | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | 8547 |
| | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | 8548 |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) | (3) | (4) Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price |
| 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing | originating or Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of the ex- works price of the product | of the product |
| 8710 | Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - in which the value of all the materials used does not | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: | price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8711 | - With reciprocating internal combustion piston engine of a cylinder capacity: | Manufacture:

str. 108

| Manufacture in which the value of all the materials used does not |
| ex 8712 | -- Not exceeding 50 c c 3 -- Exceeding 50 c c 3 - Other Bicycles without ball bearings | - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - wher e the value of all the non- originating materials used does not exceed the value of the originating materials used Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where the value of all the non- originating materials used does not exceed the value of the originating materials used Manufacture: - in which the value of all the materials used does not exceed 40 %of the ex-works price of the product, - where the value of all the non- originating materials used does not exceed the value of the originating materials used Manufacture from materials not | exceed 20 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product Manufacture in which the value of |

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) | (4) |
| 8715 | Baby carriages and parts thereof | or Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | product Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of the ex-works price of the | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex Chapter 88 | Aircraft, spacecraft, and parts thereof; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 8804 | Rotochutes | Manufacture from materials of any heading, including other materials of heading 8804 | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| 8805 | Aircraft launching gear; deck- arrestor or similar gear; ground flying trainers; parts of the foregoing articles | Manufacture in which all the materials used are classified within a heading other than that of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| Chapter 89 | Ships, boats and floating structures | Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: | Manufacture in which: - all the materials used are classified within a heading | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any | other than that of the product, - the value of all the materials used does not exceed 40 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) 9004 | (2) Spectacles, goggles and the like, corrective, protective or other | (3) Manufacture in which the value of all the materials used does not | (4) |
| ex 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor | exceed 40% of the ex-works price of the product Manufacture in which: - all the materials used are classified within a heading other than that of the product, | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs | value of all the originating materials used Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | materials used Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40% of the ex- | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| ex 9014 | Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

| (1) | (2) Surveying (including photogrammetrical hydrographic, hydrological, meteorological | originating (3) or Manufacture in which the value of all the materials used does not | (4) |
| 9015 9016 | surveying), oceanographic, or geophysical instruments and appliances, excluding compasses; rangefinders Balances of a sensitivity of 5 cg or better, with or without weights | exceed 40 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price | |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, protractors, drawing sets, | in which the value of the materials used does not 40 %of the ex-works price the product | |
| | pantographs, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in | Manufacture all exceed of | |
| | - Dentists' chairs incorporating dental appliances or dentists' spittoons - Other Mechano-therapy appliances; | Manufacture from materials of any heading, including other materials of heading 9018 Manufacture in which: - all the materials used must be classified within a heading other than that of the product, - the value of all the materials used does not exceed 40% of the ex- works price of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 9019 | massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of the ex- works price of the product | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) 9024 | (2) Machines and appliances for testing the hardness, compressibility, elasticity or | (3) or Manufacture in which the value of all the materials used does not | (4) |
| 9025 | strength, other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) Hydrometers and similar floating | exceed 40 %of the ex-works price of the product Manufacture in which the value of | |
| 9026 | hygrometers and psychrometers, recording or not, and any combination of these instruments Instruments and apparatus for measuring or checking the flow, | of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price | |
| | level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and | of the product | |
| | meters); microtomes Gas, liquid or electricity supply or production meters, including calibrating meters therefor: - Parts and accessories | Manufacture in which the value of | |
| 9028 | | | |
| | - Other | all the materials used does not exceed 40 %of the ex-works price of the product Manufacture: - in which the value of all the materials used does not | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |

str. 108

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers status | Working or processing carried out on non-originating materials that confers status |

str. 110

----------------------------------------------------------------------------------------------------|
| (1) 9030 | (2) Oscilloscopes, spectrum analysers | originating (3) or Manufacture in which the value of all the materials used does not

str. 111

| (4) |
| 9031 | and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X- ray, cosmic or other ionizing radiations Measuring or checking instruments, appliances and | exceed 40 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| | machines, not specified or included elsewhere in this chapter; profile projectors | Manufacture in which the value

str. 113

of all the materials used does not | |
| 9032 | Automatic regulating or controlling instruments and apparatus

str. 114

| exceed 40 %of the ex-works price of the product | |
| 9033 | Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

str. 115

| Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| ex Chapter 91 | Clocks and watches and parts thereof; except for:

str. 116

| Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| 9105 | Other clocks

str. 117

| Manufacture: - in which the value of all the materials used does not exceed 40% of the ex-works | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9109 | Clock movements, complete and assembled

str. 118

| Manufacture in which: - the value of all the materials used does not exceed 40 %of the ex-works price of the product, | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | used Manufacture in which: - the value of all the materials used does not exceed 40% of the ex-works price of the product, and - within the above limit, the | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |

str. 120

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status or | Working or processing carried out on non-originating materials that confers originating status or |

| (1) | (2) | (3) | (4) Manufacture in which the value of all the materials used does not |
| 9111 | Watch cases and parts thereof | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials | exceed 30 %of the ex-works price of the product |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | product Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40 %of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof: | | |
| | - Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| | - Other | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
| ex Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; | Manufacture in which all the materials used are classified within a heading other than that of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| ex 9401 and ex 9403 | Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 less | Manufacture in which all the materials used are classified within a heading other than that of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
| | or | or Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or 9403, provided | |

str. 120

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

| (1) | (2) | (3) or | (4) |
| 9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | must be originating and are classified in a heading other than heading 9401 or 9403 Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| 9406 | Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
| ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| 9503 | Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| ex 9506 | Golf clubs and parts thereof | Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly-shaped blocks for making golf-club heads may be used | |
| ex Chapter 96 | Miscellaneous manufactured articles; except for: | Manufacture in which all the materials used are classified within a heading other than that of the product | |
| ex 9601 and ex 9602 | Articles of animal, vegetable or mineral carving materials | Manufacture from "worked" carving materials of the same heading | |
| ex 9603 | Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |

str. 120

| HS heading No | Description of product | Working or processing carried out on non-originating materials that confers originating status | Working or processing carried out on non-originating materials that confers originating status |

str. 120

| | (4) |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning

str. 120

| (3) or Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their value does not exceed 15% of the ex-works price of the set | |
| 9606 | Buttons, press-fasteners, snap- fasteners and press-studs, button moulds and other parts of these articles ; button blanks | Manufacture in which: - all the materials used are classified within a heading other than that of the product, | |
| 9608 | Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos;

str. 120

propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | Manufacture in which all the materials used are classified within a heading other than that of the product.

str. 120

However, nibs or nib- points of the same heading as the product may be used | |
| 9612 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 50 %of | |
| ex 9613 | Lighters with piezo-igniter

str. 120

| 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

str. 120

| Manufacture from roughly-shaped blocks | |
| Chapter 97 | Works of art, collectors' pieces and antiques

str. 120

| Manufacture in which all the materials used are classified within a heading other than that of the product | |

(

List of footnotes

str. 120- 1 ) The exception concerning Zea indurata maize is applicable until 31.12.2002. - (2) For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3. - (3) For the special conditions relating to "specific processes", see Introductory Note 7.2.

str. 121- (4) 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 they must be not classified in another heading in Chapter 32. - (5) A "group" is regarded as any part of the heading separated from the rest by a semicolon. - (6) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. - (7) The following foils are considered as highly transparent: foils, the optical dimming of which , measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. - (8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. - (9) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. - (10) See Introductory Note 6. - (11) 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. - (12) SEMII - Semiconductor Equipment and Materials Institute Incorporated. - (13) This rule must apply until 31.12.2005.

Printing instructions

str. 1231. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m 2 . It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. 2. The competent authorities of Turkey and of Georgia may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE

str. 1231. Exporter (Name, full address, country)

EUR.1

No A 000.000

See notes overleaf before completing this form. 2. Certificate used in preferential trade between

.......................................................................................

3. Consignee (Name, full address, country) (Optional)

And

.......................................................................................

(Insert appropriate countries, groups of countries or territories)

4.

str. 124Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (Optional)

7. Remarks

8. Item number; Marks and numbers; Number and kind of packages (1) ; Description of goods

9. Gross mass (kg) or other measure (litres, m 3 ., etc.) 10. Invoices (Optional)

11. CUSTOMS ENDORSEMENT

str. 124Declaration certified

Export document (2)

Form ..................................No ….……...

Of ………………………………………. Customs office .................................……

Issuing country or territory ...................... Stamp

...................................................................

...................................................................

Place and date ……………......................

...................................................................

……............................................................

(Signature)

12. DECLARATION BY THE EXPORTER

str. 124- I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate. Place and date ………………........................

..........................................................................

(Signature)

(1) If goods are not packed, indicate number of articles or state « in bulk » as appropriate

(2) .Complete only where the regulations of the exporting country or territory require. 13. REQUEST FOR VERIFICATION, to

14. RESULT OF VERIFICATION

str. 124Verification carried out shows that this certificate (1)

- [ ] /box2 was issued by the customs office indicated and that the information contained therein is accurate. - [ ] /box2 does not meet the requirements as to authenticity and accuracy (see remarks appended). Verification of the authenticity and accuracy of this certificate is requested. ...............................................…………….................................

(Place and date)

Stamp

.....................................................……

(Signature)

.........................................………………………………..

(Place and date)

Stamp

.....................................................…

(Signature)



(1) Insert X in the appropriate box.

NOTES

str. 1251. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory. 2. No spaces must be left between the items entered on the certificate and each item must be precede by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

DECLARATION BY THE EXPORTER

str. 126I, the undersigned, exporter of the goods described overleaf,

DECLARE

that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY

as follows the circumstances which have enable these goods to meet the above conditions:

....................................................................................................................................................................

....................................................................................................................................................................

..............................................................................................................................

str. 127......................................

.................................................................................................................................................................... SUBMIT the following supporting documents ( 1 ):

....................................................................................................................................................................

....................................................................................................................................................................

....................................................................................................................................................................

.................................................................................................................................................................... UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST the issue of the attached certificate for these goods. ....................................................... . .............................................

(Place and date)

. .....................................................................................................

(Signature)

1 For example : import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

ANNEX IV

Text of the invoice declaration

str. 128The invoice 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.

Turkish version

str. 128İş bu belge (gümrük onay No: … (1) ) kapsamındaki maddelerin ihracatçısı aksi açıkça belirtilmedikçe, bu maddelerin … tercihli men ş eli (2) maddeler oldu ğ unu beyan eder.

Georgian version

str. 128am dokumentiT gansazRvruli saqonlis (sabaJo avtorizacia # . . . (1) ) importiori acxadebs, rom garda im SemTxvevisa, sadac aSkarad aris miTiTebuli, es saqoneli aris . . . (2) preferenciuli warmoSobis.

English version

str. 128The exporter of the products covered by this document (customs authorization No ... (1) ) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin. …………………………………………………………….............................................

(3)

(Place and date)

...……………………………………………………………………..............................

(4)

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

1 When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice 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. 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.