str. 130THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND ('the United Kingdom'),
And
THE SOCIALIST REPUBLIC OF VIET NAM ('Viet Nam')
(hereinafter referred to as 'the Parties'),
RECOGNISING that the Free Trade Agreement between the European Union ('the EU') and the Socialist Republic of Viet Nam done at Hanoi on 30 June 2019 ('the EUViet Nam FTA') sets out the preferential conditions of trade and investment that the United Kingdom and Viet Nam wish to apply between them; and
DESIRING specifically that the rights and obligations between them provided for by the EU-Viet Nam FTA should continue,
HAVE AGREED AS FOLLOWS:
1. Throughout this instrument:
' mutatis mutandis ' means with the technical modifications necessary to apply the EU-Viet Nam FTA as if it had been concluded between the United Kingdom and Viet Nam, taking into account the object and purpose of this Agreement and any instrument or agreement made by the Parties relating to the interpretation of this term; and
' the Incorporated Agreement' means the EU -Viet Nam FTA to the extent incorporated into this Agreement (and related expressions are to be read accordingly). 2. Throughout the Incorporated Agreement and this instrument , 'this Agreement' means the entire Agreement, including anything incorporated by Article 2. 3. Subject to Article 6, references in the Incorporated Agreement to Article 17.16 shall be read as references to Article 9 of this instrument. 4. (a) In the event of an inconsistency between this Agreement and the Protocol on Ireland/Northern Ireland to the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, signed in London and Brussels on 24 January 2020, this Agreement shall not prevent a Party from taking a particular measure not consistent with the obligations under this Agreement and relating to the inconsistency between this Agreement and that Protocol, provided that such a measure is not applied in a manner that would constitute a means of arbitrary or unjustified discrimination against the other Party or a disguised restriction on trade. 2. (b) In that event, a Party shall notify the other Party of such a measure and promptly provide, on request of the other Party, supplementary information or clarification thereon, and the Parties shall hold consultations, on request of either Party, in relation to the effects of the measure on this Agreement, and seek a mutually acceptable solution.
str. 1301. The provisions of the EU-Viet Nam FTA in effect immediately before they cease to apply to the United Kingdom are incorporated into and made part of this Agreement, mutatis mutandis , subject to the provisions of this instrument, including the Annex and Protocol. 2. Articles 1.3, 17.1.5, 17.16, 17.18.2, 17.22.2, 17.23, 17.24.1(a) and 17.25 of the EU-Viet Nam FTA shall not be incorporated into this Agreement.
str. 130The overriding objectives of this Agreement are as set out in incorporated Article 1.2.
str. 1301. This Agreement shall apply in respect of the United Kingdom, to the extent that and under the conditions which the EU-Viet Nam FTA applied immediately before it ceased to apply to the United Kingdom. 2. Reference in paragraph 1 to the extent that and under the conditions which the EU-Viet Nam FTA applied shall not include any areas covered by paragraph 2 of Article 17.24 of the EU-Viet Nam FTA.
Notwithstanding Article 2, references to the euro (including 'EUR' and '€') in the Incorporated Agreement shall continue to be read as such in this Agreement.
str. 1301. Unless this instrument provides otherwise:
2. (a) if a time period in the EU-Viet Nam FTA has not yet ended, the remainder of that time period shall be incorporated into this Agreement; and
3. (b) if a time period in the EU-Viet Nam FTA has ended, any ongoing rights or obligations in the EU-Viet Nam FTA shall apply between the Parties, and that time period shall not be incorporated into this Agreement. 2. Notwithstanding paragraph 1, a reference in the Incorporated Agreement to a time period relating to a procedure or other administrative matter, such as a review, committee procedure or notification, shall not be affected.
str. 1301. The Trade Committee which the Parties establish under paragraph 1 of incorporated Article 17.1 shall, in particular, ensure that this Agreement operates properly. 2. Unless the Parties agree otherwise, any decisions adopted by the Trade Committee or the Specialised Committees 1 established by the EU-Viet Nam FTA before the EU-Viet Nam FTA ceased to apply to the United Kingdom shall, to the
1 The term 'Specialised Committee s ' here means the Committee on Trade in Goods, the Committee on Customs, the Committee on Sanitary and Phytosanitary Measures, the Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement, the Committee on Trade and Sustainable Development and any other specialised committee established by the Trade Committee under paragraph 4 of Article 17.1 of the EU-Viet Nam FTA . extent those decisions relate to the Parties to this Agreement, be deemed to have been adopted upon entry into force of this Agreement, mutatis mutandis and subject to the provisions of this instrument, by the Trade Committee or Specialised Committees the Parties establish under this Agreement. 3. Nothing in paragraph 2 prevents the Trade Committee or any of the Specialised Committees established by this Agreement from making decisions which are different to, revoke or supersede the decisions deemed to have been adopted by it under that paragraph.
str. 130Acknowledging the importance to Viet Nam's economy of the rice sector, the Parties shall consider reviewing the appropriateness of the tariff rate quotas for rice as set out in incorporated Section B of Annex 2-A, either in addition to or as part of any consultations under incorporated Article 2.7.6. Such review shall be initiated after three years from the date of entry into force of this Agreement. Following any such review, a Party may consider any proposal from the other Party to amend these tariff rate quotas to reflect new developments, such as documented changes in trade. Any such amendments shall come into effect in accordance with incorporated Article 17.5.
str. 1301. Each Party shall notify the other Party of the completion of its applicable internal legal procedures required for the entry into force of this Agreement. 2. Unless the Parties agree to such other date, this Agreement enters into force on the later of:
3. (a) the first day of the second month following the date of receipt of the latter of the Parties' notifications that they have completed their applicable internal legal procedures; or
4. (b) the date on which the EU-Viet Nam FTA ceases to apply to the United Kingdom. 3. (a) Pending entry into force of this Agreement, the Parties may provisionally apply this Agreement by an exchange of written notifications. Such provisional application shall take effect from the date of receipt of the later of the Parties' notifications. - (b) A Party may terminate the provisional application of this Agreement by giving written notice to the other Party. Such termination shall take effect on the first day of the second month following the date of receipt of the notification. 4. Where this Agreement is provisionally applied, the term 'entry into force of this Agreement' in any provisionally applied prov isions shall be deemed to refer to the date that such provisional application takes effect. 5. The United Kingdom shall submit notifications under this Article to the Ministry of Foreign Affairs of Viet Nam or its successor. Viet Nam shall submit notifications under this Article to the United Kingdom's Foreign, Commonwealth and Development Office or its successor. 6. This Agreement is drawn up in the English and Vietnamese languages, each of these texts being equally authentic. IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their respective Governments, have signed this Treaty. DONE at this day of 2020 in English and Vietnamese languages. For the Government of the United Kingdom of Great Britain and Northern Ireland:
For the Government of the Socialist Republic of Viet Nam:
The incorporation of the EU-Viet Nam FTA into this Agreement is further modified as follows:
The First Paragraph of the Preamble to the EU-Viet Nam FTA shall be substituted with:
' RECOGNISING their longstanding and strong partnership based on common principles and values, and their important economic, trade and investment relationship;'
2. MODIFICATIONS TO ANNEX 2-A (REDUCTION OR ELIMINATION OF CUSTOMS DUTIES)
- a) Subparagraph 1(k) of Section A of Annex 2-A of the EU-Viet Nam FTA shall be substituted with:
'(k)(i) the Parties acknowledge that the United Kingdom may introduce and apply an entry price system on or after the date of entry of force of this Agreement in order to replicate, in whole or in part, the entry price system that the Union applies to certain fruits and vegetables in accordance with the Common Customs Tariff provided for in Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 (and successor acts) laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors; and
- (ii) the ad valorem component of the customs duties on originating goods provided for in the items in staging category A+EP in the Union ' s Schedule shall be eliminated upon the date of entry into force of this Agreement.
The tariff elimination applies to the ad valorem duty only; the specific duty provided for in United Kingdom legislation that is introduced on or after the date of entry into force of this Agreement to replicate, in whole or in part, the entry price scheme applied in accordance with Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 (and successor acts) laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors shall be maintained ;'
- b) In Sub-section 1 of Section B of Annex 2-A of the EU-Viet Nam FTA:
- i) in paragraph 2, the number '500' shall be substituted with ' 68 ';
2. ii) in paragraph 3, the number '400' shall be substituted with ' 54 ';
3. iii) in paragraph 4, the number ' 5 000' shall be substituted with ' 681 ';
4. iv) in paragraph 5, the number '20 000' shall be substituted with ' 3356 ';
- v) in paragraph 6, the number '30 000' shall be subst ituted with ' 5 001 ';
6. vi) in paragraph 7, the number '30 000' shall be substituted with ' 5 001 ';
7. vii) in paragraph 11, the number '30 000' shall be substituted with ' 12 215 ';
8. viii) in paragraph 12, the number '11 500' shall be substituted with ' 1 566 ';
9. ix) in paragraph 13, the number '500' shall be substituted with ' 68 ';
- x) in paragraph 14, the number '20 000' shall be substituted with ' 2 724 ';
11. xi) in paragraph 15, the number '400' shall be substituted with ' 54 ';
12. xii) in paragraph 16, the number '350' shall be substituted with ' 48 ';
13. xiii) in paragraph 17, the number '1 000' shall be substituted with ' 136 ';
14. xiv) in paragraph 18, the number '2 000' shall be substituted with ' 272 '. - c) For greater certainty in relation to the application of Article 6 of this Agreement, for tariff elimination and reduction, on the date of entry into force of this Agreement, the Parties shall continue to implement the remaining stages of tariff reduction as if this Agreement had entered into force on the date of entry into force of the EU-Viet Nam FTA. 3.
MODIFICATIONS TO CHAPTER 6 (SANITARY AND PHYTOSANITARY MEASURES)
Article 6.5.1(b) (Competent Authorities and Contact Points) of the EU-Viet Nam FTA shall be replaced by:
'The United Kingdom shall notify Viet Nam of its competent authorities on the date of entry into force of this Agreement'
4. MODIFICATIONS TO CHAPTER 8 (LIBERALISATIONS OF INVESTMENT, TRADE IN SERVICES, AND ELECTRONIC COMMERCE)
- a) Footnote 10 of subparagraph 1(j) of Article 8.2 of the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) The following footnote shall be added to Article 8.8 (Performance Requirements) of the EU-Viet Nam FTA:
3. '[fn.] For greater certainty, in respect of Viet Nam, this Article does not preclude enforcement of any commitment, undertaking or requirement between private parties, if Viet Nam did not impose or require the commitment, undertaking or requirement.' - c) The following footnote shall be added to paragraph 1 of Article 8.8 (Performance Requirements) of the EU-Viet Nam FTA:
5. '[ fn.] For greater certainty, nothing in this paragraph prevents the United Kingdom from enforcing an undertaking voluntarily given by a person in relation to a takeover or merger. An 'undertaking voluntarily given' means an undertaking that is not required by a Party as a condition of the approval of the takeover or merger.' - d) Paragraph 4 of Article 8.8 (Performance Requirements) of the EU-Viet Nam FTA shall be substituted with:
7. '4. Subparagraph 1(f) shall not be construed as preventing the application of a requirement imposed or a commitment or undertaking enforced by a court or administrative tribunal, or by a competition authority pursuant to a Party ' s competition law .' 5. MODIFICATIONS TO APPENDIX 8-A-1 (SPECIFIC COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES)
- a) Paragraphs 7 and 8 of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA shall not be incorporated into this Agreement.
- b) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for subsector 1.A(a) (relating to legal services (CPC 861) excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, ' huissiers de justice ' or other ' officiers publics et ministériels '), the words in Footnote 5 from 'However, in some Member States' to ' in which the lawyer is entitled to practice.' shall not be incorporated into this Agreement. - c) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for subsector 1.E(b) (relating to aircraft (CPC 83104) ) the words 'or elsewhere in the Union' shall not be incorporated into this Agreement. - d) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for subsector 12.D(d) (relating to Rental of aircraft with crew (CPC 734)) the words 'or, if the licensing Member State so allows, elsewhere in the Union ' shall not be incorporated into this Agreement. 6. MODIFICATIONS TO APPENDIX 8-A-2 (SPECIFIC COMMITMENTS ON LIBERALISATION OF INVESTMENTS)
- a) Paragraph 10 of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for ALL SECTORS, under the heading 'Types of Establishment', in the second column, Footnote 8 shall not be incorporated into this Agreement. - c) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for ALL SECTORS, under the heading 'Types of Establishment', in the second column, the words from ' However, this does not prevent a Member State ' to ' unless such extension is explicitly prohibited by Union law. ' shall not be incorporated into this Agreement.
- d) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 6.A(a) (relating to Legal services (CPC 861) excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, ' huissiers de justice ' or other ' officiers publics et ministériels ' ), the words in Footnote 25 from ' However, in some Member States ' to ' in which the lawyer is entitled to practice. ' shall not be incorporated into this Agreement. - e) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 6.A(k) (relating to retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods (CPC 63211) and other services supplied by pharmacists) the words in Footnote 27 'In some
Member States, only the supply of prescription drugs is reserved to pharmacists.' shall not be incorporated into this Agreement. - f) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 6.E(b) (Relating to aircraft (CPC 83104) ) the words 'or elsewhere in the Union' shall not be incorporated into this Agreement. - g) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 16.A(a) (relating to International passenger transportation (CPC 7211 less national cabotage transport)), Footnote 49 shall be substituted with:
' For the United Kingdom, cabotage in maritime transport services under this Section covers transportation of passengers or goods between a port or point located in the United Kingdom and another port or point located in the United Kingdom, including on its continental shelf, as provided for in the United Nations Convention on the Law of the Sea, and traffic originating and terminating in the same port or point located in the United Kingdom.'
- h) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 16.A(b) (relating to International freight transportation (CPC 7212 less national cabotage transport)), Footnote 50 shall be substituted with:
' For the United Kingdom, cabotage in maritime transport services under this Section covers transportation of passengers or goods between a port or point located in the United Kingdom and another port or point located in the United Kingdom, including on its continental shelf, as provided for in the United Nations Convention on the Law of the Sea, and traffic originating and terminating in the same port or point located in the United Kingdom.' - i) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for subsector 17.D(d) (relating to Rental of aircraft with crew (CPC 734)) the words 'or, if the licensing Member State so allows, elsewhere in the Union ' shall not be incorporated into this Agreement. 7. MODIFICATIONS TO APPENDIX 8-A-3 (SPECIFIC COMMITMENTS IN CONFORMITY WITH SECTION D (TEMPORARY PRESENCE OF NATURAL PERSONS FOR BUSINESS PURPOSES) OF CHAPTER 8 (LIBERALISATION OF INVESTMENT, TRADE IN SERVICES AND ELECTRONIC COMMERCE))
- a) Paragraph 11 of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) In the table of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA, the reservation for ALL SECTORS for 'Recognition', an d Footnote 1, shall not be incorporated into this Agreement. - c) In the table of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA, for subsector 6.A(a) (relating to Legal services (CPC 861) excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, ' huissiers de justice ' or other ' officiers publics et ministériels ' ), the words in Footnote 4 from ' However, in some Member States ' to ' in which the lawyer is entitled to practice. ' shall not be incorporated into this Agreement.
- d) In the table of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA, for subsector 6.A(k) (relating to retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods (CPC 63211) and other services supplied by pharmacists) the words in Footnote 6 'In some Member States, only the supply of prescription drugs is reserved to pharmacists.' shall not be incorporated into this Agreement.
str. 130- a) In the first sentence of paragraph 4 of Article 9.6 (Notices) of the EUViet Nam FTA, the words 'and financial' shall not be incorporated into this Agreement. - b) The following footnote shall be added to paragraph 4 of incorporated Article 9.6. (Notices):
3. ' [fn.] This paragraph is valid for Viet Nam only when an automatic system for the translation and publication of summary notices in English is set up and operational in Viet Nam, thanks to the technical and financial assistance of the EU.' 9. MODIFICATIONS TO ANNEX 9-A (COVERAGE OF GOVERNMENT PROCUREMENT FOR THE UNION)
Paragraph 28 of Part B of Sub-section 2 of Section H of Annex 9-A of the EU-Viet Nam FTA shall be substituted with:
str. 13028.1 Upon entry into force of this Agreement, the United Kingdom shall provide Viet Nam with details of the United Kingdom's means of publication of notices.' 10. MODIFICATIONS TO SECTION B (SUBSIDIES) OF CHAPTER 10 (COMPETITION POLICY)
The final sentence of paragraph 1 of Article 10.4 (Principles) of the EU-Viet Nam FTA shall be substituted with:
'In principle, a Party should not grant subsidies to enterprises providing goods or services if they significantly negatively affect or are likely to significantly negatively affect trade between the two Parties .'
str. 130- a) In paragraph 2 of Article 12.26 (Amendment of the List of Geographical Indications) of the EUViet Nam FTA, the words 'date of signing of this Agreement is' shall be substituted with 'earlier of the date of signing of this Agreement or the date of signing of the EU-Viet Nam FTA, was'. - b) Paragraphs 1, 2 and 3 of Article 12.28 (Exceptions) of the EU-Viet Nam FTA shall not be incorporated into this Agreement. 12. MODIFICATIONS TO ANNEX 12-A (LIST OF GEOGRAPHICAL INDICATIONS)
- a) Geographical indications listed in Part A of Annex 12-A of the EU-Viet Nam FTA that relate to parts of the European Union that are not in the United Kingdom shall not be incorporated into this Agreement. - b) Notwithstanding paragraph (a), the 'Irish Whiskey / Uisce Beatha Eireannach / Irish Whisky' and 'Irish Cream' geographical indications, which cover spirit drinks produced in the Republic of Ireland and Northern Ireland, shall be incorporated into this Agreement. The protection of 'Irish Whiskey/Uisce Beatha Eireannach/Irish Whisky' and 'Irish Cream' ge ographical indications for products produced in Northern Ireland is without prejudice to the protection of these geographical indications for products produced in the Republic of Ireland. - c) The following footnote shall be added to the Designation Name column for 'Scottish Farmed Salmon' in Part A of Annex 12-A of the EU-Viet Nam FTA:
' [fn.] For greater certainty, Viet Nam confirms that protection of this geographical indication in Viet Nam shall continue to be protected under its domestic laws, in accordance with the terms of this Agreement.' 13. MODIFICATIONS TO PROTOCOL 1 (CONCERNING THE DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND METHODS OF ADMINISTRATIVE CO-OPERATION)
Protocol 1 (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation), and its Annexes of the EU-Viet Nam FTA shall be substituted with Protocol 1 of this instrument. 14. MODIFICATIONS TO PROTOCOL 2 (ON MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS)
- a) Subparagraph (c) of Article 13.1 of Protocol 2 of the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) Article 13.2 of Protocol 2 of the EU-Viet Nam FTA shall be substituted with 'Notwit hstanding paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual assistance which has been concluded between the United Kingdom and Viet Nam prior to the date this Agreement is signed insofar as the provisions of the latter are incompatible with those of this Protocol.'
str. 130- a) The Joint Declaration Concerning Customs Unions to the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) The Joint Declaration Concerning the Principality of Andorra to the EUViet Nam FTA shall not be incorporated into this Agreement. - c) The Joint Declaration Concerning the Republic of San Marino to the EUViet Nam FTA shall not be incorporated into this Agreement.
- a) The Understanding Concerning Bank Equity to the EU-Viet Nam FTA shall not be incorporated into this Agreement. - b) Viet Nam and the United Kingdom agree to exchange side letters relating to bank equity, which are reflected in Appendix I as a part of this Agreement. For the purposes of this Protocol:
- (a) "Chapter", "heading" and "subheading" means the Chapter, the heading (four-digit code) and the subheading (six-digit code) used in the nomenclature which constitutes the HS;
- (b) "classified" means included in the classification of a product or material under a particular Chapter, heading, or subheading of the Harmonized System;
- (c) "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;
- (d) "customs value" means the value as determined in accordance with the Customs Valuation Agreement;
- (e) "exporter" means a person, located in the exporting Party, that is exporting the goods to the other Party and is able to prove the origin of the exported goods, whether or not that person is the manufacturer or carries out the export formalities;
- (f) "ex-works price" means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, excluding any internal taxes which are, or may be, repaid when the product obtained is exported;
where the price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the UK or in Viet Nam, "ex-works price" means the sum of all those costs, excluding any internal taxes which are, or may be, repaid when the product obtained is exported;
where the last working or processing has been subcontracted to a manufacturer, the term "manufacturer" referred to in the first paragraph may refer to the enterprise that has employed the subcontractor;
- (g) "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;
- (h) "goods" means both materials and products;
- (i) "manufacture" means any kind of working or processing, manufacturing, producing, processing or assembling of goods;
- (j) "material" means, inter alia , any ingredient, raw material, component or part used in the manufacture of a product;
- (k) "non-originating goods" or "non-originating materials" means goods or materials that do not qualify as originating in accordance with this Protocol;
- (l) "originating goods" or "originating materials" means goods or materials that qualify as originating in accordance with this Protocol;
- (m) "product" means a product being manufactured, even if it is intended for later use in another manufacturing operation;
- (n) "territories" includes territorial sea;
- (o) "value of materials" means the customs value at the time of importation of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the UK or in Viet Nam; and
- (p) 'EU' means the European Union.
str. 130For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:
- (a) products wholly obtained in a Party within the meaning of Article 4 (Wholly Obtained Products);
- (b) products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5 (Sufficiently Worked or Processed Products).
str. 1301. Notwithstanding Article 2 (General Requirements), products shall be considered as originating in the exporting Party if such products are obtained there by incorporating materials originating in the other Party or the EU, provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6 (Insufficient Working or Processing). 2
2. For the purposes of paragraph 1, the origin of the materials shall be determined according to the rules of origin of this Agreement. 2 The administrative arrangements in terms of the cumulation with the EU, as provided for in Article 3, shall be reviewed by the Committee on Customs established pursuant to Incorporated Article 17.2 (Specialised Committees) of this Agreement, starting from the third year, for application from the fourth year following entry into force of this Agreement. The Committee on Customs shall, as a result of the review, put in place arrangements which are necessary for the application of cumulation that are no less beneficial in respect of trade between them. In the event that the Committee on Customs may not reach mutual understanding on such arrangements within this timeframe, the Parties recognise that, from the fourth year following entry into force of this Agreement, Parties shall have the right to enforce their domestic arrangements on procedural aspects for proving origin in terms of cumulation to meet the objective of this Article. 3. Notwithstanding Article 2 (General Requirements), working or processing carried out in the EU shall be considered as having been carried out in the UK when the products obtained undergo subsequent working or processing in the UK provided that the working or processing carried out in the UK goes beyond the operations referred to in Article 6 (Insufficient Working or Processing). 4. For the purposes of paragraph 1, the originating status of materials exported from the EU to a Party to be used in further working or processing shall be established by a proof of origin under which these materials could be exported directly to that Party. 5. The cumulation in respect of the EU as provided for in paragraphs 1, 2, 3 and 4 applies if the countries involved in the acquisition of the originating status and the country of destination have arrangements on administrative cooperation which ensure the correct implementation of this Article. 6. Materials listed in Annex III to this Protocol (Materials Referred to in Paragraph 6 of Article 3) originating in an ASEAN country which applies with the UK a preferential trade agreement in accordance with Article XXIV of GATT 1994, shall be considered as materials originating in Viet Nam when further processed or incorporated into one of the products listed in Annex IV to this Protocol (Products Referred to in Paragraph 6 of Article 3). 7. For the purpose of paragraph 6, the origin of the materials shall be determined according to the rules of origin applicable in the framework of the UK's preferential trade agreements with those ASEAN countries. 8. For the purpose of paragraph 6, the originating status of materials exported from an ASEAN country to Viet Nam to be used in further working or processing shall be established by a proof of origin as if those materials were exported directly to the UK. 9. The cumulation in respect of the ASEAN countries (as provided for in paragraphs 6, 7 and 8 applies if:
8. (a) the ASEAN countries involved in the acquisition of the originating status have undertaken to:
9. (i) comply or ensure compliance with this Protocol; and
10. (ii) provide the administrative cooperation necessary to ensure the correct implementation of this Protocol both with regard to the UK and among themselves;
11. (b) the undertakings referred to in subparagraph (a) have been notified to the UK; and
12. (c) the tariff duty the UK applies to the products listed in Annex IV to this
Protocol obtained in Viet Nam by use of such cumulation is higher than or the same as the duty the UK applies to the same product originating in the ASEAN country involved in the cumulation. 10. Proofs of origin issued by application of paragraph 6 shall bear the following entry: "Application of Article 3 (6) of Protocol 1 to the Viet Nam - UK FTA". 11. Fabrics originating in the Republic of Korea shall be considered as originating in Viet Nam when further processed or incorporated into one of the products listed in Annex V to this Protocol obtained in Viet Nam, provided that they have undergone working or processing in Viet Nam which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing). 12. For the purpose of paragraph 11, the origin of the fabrics shall be determined in accordance with the rules of origin applicable in the framework of the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland, and the Republic of Korea , done at London on 22 August 2019 except for the rules set out in Annex II(a) to the Protocol concerning the Definition of "Originating Products" and Methods of Administrative Cooperation of that preferential trade agreement. 13. For the purpose of paragraph 11, the originating status of the fabrics exported from the Republic of Korea to Viet Nam to be used in further working or processing shall be established by a proof of origin as if those fabrics were exported directly from the Republic of Korea to the UK. 14. The cumulation provided for in paragraphs 11 to 13 applies if:
6. (a) the Republic of Korea applies with the UK a preferential trade agreement in accordance with Article XXIV of GATT 1994;
7.
str. 130Trade Agreement between the United Kingdom of Great Britain and Northern Ireland, and the Republic of Korea , done at London on 22 August 2019 except for the rules set out in Annex II(a) to the Protocol concerning the Definition of "Originating Products" and Methods of Administrative Cooperation of that preferential trade agreement. 13. For the purpose of paragraph 11, the originating status of the fabrics exported from the Republic of Korea to Viet Nam to be used in further working or processing shall be established by a proof of origin as if those fabrics were exported directly from the Republic of Korea to the UK. 14. The cumulation provided for in paragraphs 11 to 13 applies if: 6. (a) the Republic of Korea applies with the UK a preferential trade agreement in accordance with Article XXIV of GATT 1994; 7. (b) the Republic of Korea and Viet Nam have undertaken and notified to the UK their undertaking to:
8. (i) comply or ensure compliance with the cumulation provided for by this Article; and
9. (ii) provide the administrative cooperation necessary to ensure the correct implementation of this Protocol both with regard to the UK and between themselves. 15. Proofs of origin issued by Viet Nam by application of paragraph 11 shall bear the following entry: "Application of Article 3(11) of Protocol 1 to the Viet Nam - UK FTA". 16. The Committee on Customs established pursuant to incorporated Article 17.2 (Specialised Committees) of this Agreement, may decide that fabrics originating in a country with which both the UK and Viet Nam apply a preferential trade agreement
in accordance with Article XXIV of GATT 1994 shall be considered as originating in a Party when further processed or incorporated into one of the products listed in Annex V to this Protocol obtained in that Party, provided that they have undergone working or processing in that Party which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).
str. 1301. The following shall be considered as wholly obtained in a Party:
2. (a) mineral products extracted from its soil or from its seabed;
3. (b) plants and vegetable products grown and harvested or gathered there;
4. (c) live animals born and raised there;
5. (d) products from live animals raised there;
6. (e) products from slaughtered animals born and raised there;
7. (f) products obtained by hunting or fishing conducted there;
8. (g) products of aquaculture, where the fish, crustaceans and molluscs are born or raised there from eggs, fry, fingerlings and larvae;
9. (h) products of sea fishing and other products taken from outside any territorial sea by its vessels;
10. (i) products made aboard its factory ships exclusively from products referred to in subparagraph (h);
11. (j) used articles collected there which are only fit for the recovery of raw materials;
12. (k) waste and scrap resulting from manufacturing operations conducted there;
13. (l) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights;
14. (m) goods produced there exclusively from the products specified in subparagraphs (a) to (l). 2. The terms "its vessels" and "its factory ships" in subparagraphs 1(h) and 1(i) apply only to vessels and factory ships which:
- (a) are registered in the UK or in Viet Nam;
- (b) fly the flag of the UK or of Viet Nam; and
- (c) meet one of the following conditions:
- (i) they are at least 50 per cent owned by natural persons of a Party or a Member State of the EU; or
- (ii) they are owned by legal persons which:
- (A) have their head office and their main place of business in the UK, Viet Nam or a Member State of the EU; and
- (B) are at least 50 per cent owned by the UK, by Viet Nam, by a Member State of the EU or by their public entities or nationals.
str. 1301. For the purpose of subparagraph (b) of Article 2 (General Requirements), products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in Annex II to this Protocol are fulfilled. 2. The conditions referred to in paragraph 1 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. 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. 3. By way of derogation from paragraph 1 and subject to paragraphs 4 and 5, nonoriginating materials which, in accordance with the conditions set out in Annex II to this Protocol, are not to be used in the manufacture of a given product, may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:
- (a) 10 per cent of the weight of the product or ex-works price for products of Chapters 2 and 4 to 24 of the HS, other than processed fishery products referred to in Chapter 16 of the HS; or
- (b) 10 per cent of the ex-works price of the product for other products, except for products of Chapters 50 to 63 of the HS, for which the tolerances mentioned in Notes 6 and 7 of Annex I to this Protocol apply. 4. Paragraph 3 shall not allow exceeding any of the percentages for the maximum value or weight of non-originating materials as specified in Annex II to this Protocol. 5. Paragraphs 3 and 4 do not apply to products wholly obtained in a Party within the meaning of Article 4 (Wholly Obtained Products). Without prejudice to Article 6 (Insufficient Working or Processing) and paragraph 2 of Article 7 (Unit of Qualification), the tolerance provided for in paragraphs 3 and 4 applies to the sum of all the materials which are used in the manufacture of a product for which Annex II to this Protocol requires that such materials be wholly obtained.
str. 1301. The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 (Sufficiently Worked or Processed Products) 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 and textile articles;
6. (e) simple painting and polishing operations;
7. (f) husking and partial or total milling of rice; polishing and glazing of cereals and rice;
8. (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
9. (h) peeling, stoning and shelling of fruits, nuts and vegetables;
10. (i) sharpening, simple grinding or simple cutting;
- (j) sifting, screening, sorting, classifying, grading, or matching (including the making-up of sets of articles);
- (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
- (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
- (m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
- (n) simple addition of water, dilution, dehydration or denaturation of products;
- (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
- (p) a combination of two or more of the operations specified in subparagraphs (a) to (o); or
- (q) slaughter of animals. 2. For the purpose of paragraph 1, operations shall be considered simple when for their performance neither special skills are required nor machines, apparatus or tools especially produced or installed for those operations. 3. All operations carried out either in the UK or in Viet Nam 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.
str. 1301. The unit of qualification for the application of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the HS. 2. When a consignment consists of a number of identical products classified under the same subheading of the HS, each individual item shall be taken into account when applying this Protocol. 3. Where, under General Rule 5 of the HS, packaging is included in the product for classification purposes, it shall be included for the purposes of determining origin.
str. 130Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
str. 130Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component products are originating products. 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.
str. 130In order to determine whether a product originates in a Party, it shall not be necessary to determine the origin of the following elements which might be used in its manufacture:
- (a) energy and fuel;
- (b) production plants and equipment, including goods to be used for their maintenance;
- (c) machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; catalysts and solvents; equipment, devices and supplies used for testing or inspecting the product; and
- (d) other goods which do not enter and which are not intended to enter into the final composition of the product.
str. 1301. If originating and non-originating fungible materials are used in the working or processing of a product, the competent authorities may, at the written request of economic operators, authorise the management of materials using the accounting segregation method without keeping the materials in separate stocks. 2. The competent authorities may make the granting of authorisation referred to in paragraph 1 subject to any conditions they deem appropriate. 3. The authorisation shall be granted only if by use of the accounting segregation method it can be ensured that, at any time, the number of products obtained which could be considered as originating in the UK or in Viet Nam is the same as the number that would have been obtained by using a method of physical segregation of the stocks. 4. If authorised, the accounting segregation method and its application shall be recorded on the basis of the general accounting principles applicable in the UK or in Viet Nam, depending on where the product is manufactured. 5. A manufacturer using the accounting segregation method shall make out or apply for origin declarations for the quantity of products which may be considered as originating in the exporting Party. At the request of the customs authorities or the competent authorities of the exporting Party, the beneficiary shall provide a statement of how the quantities have been managed. 6. The competent authorities shall monitor the use made of the authorisation referred to in paragraph 3 and may withdraw it if the manufacturer makes improper use of it or fails to fulfil any of the other conditions laid down in this Protocol.
str. 1301. Except as provided for in Article 3, the conditions set out in Section B (Definition of the Concept of "Originating Products") relating to the acquisition of originating status shall be fulfilled without interruption in a Party. 2. Except as provided for in Article 3, if originating goods exported from a Party return from a third country, they shall be considered as non-originating, unless it can
be demonstrated to the satisfaction of the customs authorities that the returning goods:
- (a) are the same as those exported; and
- (b) have not undergone any operation beyond what is necessary to preserve them in good condition while they were in that third country or while being exported.
str. 1301. The products declared for home use in a Party shall be the same products as exported from the other Party in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition or other than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the country or countries of transit or splitting prior to being declared for home use. 2. Storage of products or consignments may take place provided they remain under customs supervision in the country or countries of transit. 3. Without prejudice to Section D (Proof of Origin), the splitting of consignments may take place where carried out by the exporter or under his responsibility, provided they remain under customs supervision in the country or countries of splitting. 4. In case of doubt, the importing Party may request the declarant to provide evidence of compliance, which may be given by any means, including:
- (a) contractual transport documents such as bills of lading;
- (b) factual or concrete evidence based on marking or numbering of packages;
- (c) any evidence related to the goods themselves;
- (d) a certificate of non-manipulation provided by the customs authorities of the country or countries of transit or splitting, or any other documents demonstrating that the goods remained under customs supervision in the country or countries of transit or splitting.
str. 1301. Originating products sent for exhibition in a country other than a Party and sold after the exhibition for importation in a Party shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:
- (a) an exporter has consigned these products from a Party to the country in which the exhibition is held and has exhibited them there;
- (b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;
- (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
- (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin must be issued or made out in accordance with the provisions of Section D (Proof of Origin) and submitted to the customs authorities of the importing Party 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 the products have been exhibited may be required. 3. Paragraph 1 applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, provided that the products remain under customs control.
str. 1301. Products originating in the UK shall, on importation into Viet Nam, benefit from this Agreement upon submission of any of the following proofs of origin:
2. (a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of a Certificate of Origin) to 18 (Issuance of a Duplicate Certificate of Origin);
- (b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by:
- (i) an approved exporter within the meaning of Article 20 (Approved Exporter) for any consignment regardless of its value; or
- (ii) any exporter for consignments the total value of which does not exceed EUR 6 000;
- (c) a statement of origin made out by exporters registered in an electronic database in accordance with the relevant legislation of the UK after the UK has notified to Viet Nam that such legislation applies to its exporters. Such notification may stipulate that subparagraphs (a) and (b) shall cease to apply to the UK. 2. Products originating in Viet Nam shall, on importation into the UK, benefit from this Agreement upon submission of any of the following proofs of origin:
- (a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of a Certificate of Origin) to 18 (Issuance of a Duplicate Certificate of Origin);
- (b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by any exporter for consignments the total value of which is to be determined in the national legislation of Viet Nam and shall not exceed EUR 6 000;
- (c) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by an exporter approved or registered in accordance with the relevant legislation of Viet Nam after Viet Nam has notified to the UK that such legislation applies to its exporters. Such notification may stipulate that subparagraph (a) shall cease to apply to Viet Nam. 3. Originating products within the meaning of this Protocol shall, in the cases specified in Article 24 (Exemptions from Proof of Origin), benefit from this Agreement without requiring the submission of any of the documents referred to in this Article.
str. 1301. A certificate of origin shall be issued by the competent authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative. 2. For this purpose, the exporter or his authorised representative shall fill out both the certificate of origin, specimen of which appears in Annex VII to this Protocol, and the application form. The specimen of the application form to be used for exports from the UK to Viet Nam appears in Annex VII to this Protocol; the specimen of the application form to be used for exports from Viet Nam to the UK shall be determined in the domestic legislation of Viet Nam. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the domestic law of the exporting Party. If they are hand-written, 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 to prevent any subsequent addition. 3. The exporter applying for the issuance of a certificate of origin shall be prepared to submit at any time, at the request of the competent authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. A certificate of origin shall be issued by the competent authorities of the exporting Party if the products concerned can be considered as products originating in the UK or in Viet Nam and fulfil the other requirements of this Protocol. 5. The competent authorities issuing certificates of origin 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 appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions. 6. The date of issuance of the certificate of origin shall be indicated in Box 11 of the certificate. 7. The certificate of origin shall be issued as soon as possible to but not later than three working days after the date of exportation (the declared shipment date).
str. 1301. Notwithstanding paragraph 7 of Article 16 (Procedure for the Issuance of a Certificate of Origin), a certificate of origin may also be issued after exportation of the products to which it relates in specific situations where:
- (a) it was not issued at the time of exportation because of errors, involuntary omissions or other valid reasons;
- (b) it is demonstrated to the competent authorities that a certificate of origin was issued but was not accepted at importation for technical reasons; or
- (c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation, storage or after splitting of consignments in accordance with Article 13 (NonAlteration). 2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the certificate of origin relates, and state the reasons for his request. 3. The competent authorities may issue a certificate of origin retrospectively only after verifying that the information supplied in the exporter's application conforms with that in the corresponding file. 4. Certificates of origin issued retrospectively shall be endorsed with the following phrase in English: "ISSUED RETROSPECTIVELY". 5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the certificate of origin.
str. 1301. In the event of theft, loss or destruction of a certificate of origin, the exporter may apply to the 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 the following word in English: "DUPLICATE". 3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate certificate of origin. 4. The duplicate, which must bear the date of issue of the original certificate of origin, shall take effect as from that date.
str. 1301. An origin declaration may be made out if the products concerned can be considered as products originating in the UK or in Viet Nam and fulfil the other requirements of this Protocol. 2. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the competent authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 3. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial document which describes the products concerned in sufficient details to enable them to be identified, by typing, stamping or printing on that document the declaration, the text of which appears in Annex VI to this Protocol, in accordance with the provisions of the domestic law of the exporting Party. If the declaration is hand-written, it shall be written in ink in capital characters. 4. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 20 (Approved Exporter) shall not be required to sign such declarations provided that he gives the competent authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. 5. An origin declaration may be made out after exportation provided that it is presented in the importing Party no later than two years, or the period specified in the legislation of the importing Party, after the entry of the goods into the territory. 6. The conditions for making out an origin declaration referred to in paragraphs 1 to 5 apply mutatis mutandis to statements of origin made out by an exporter registered as provided for in subparagraphs 1(c) and 2(c) of Article 15 (General Requirements).
str. 1301. The competent authorities of the exporting Party may authorise any exporter (hereinafter referred to as "approved exporter") who exports products under this Agreement to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the competent authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol. 2. The competent authorities may grant the status of approved exporter subject to any conditions specified in domestic legislation which they consider appropriate. 3. The competent authorities shall grant to the approved exporter an authorisation number which shall appear on the origin declaration. 4. The competent authorities shall monitor the use of the authorisation by the approved exporter. 5. The competent authorities may withdraw the authorisation at any time. They shall do so when the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
str. 1301. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party, and shall be submitted to the customs authorities of the importing Party within that period. 2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying preferential tariff treatment, when the importer failed to submit those documents by the final date of the period of validity due to force majeure or other valid reasons beyond that person's control. 3. In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin when the products have been imported within the period of validity referred to in paragraph 1.
str. 130For the purpose of claiming preferential tariff treatment, proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party. Those authorities may request a translation of the proof of origin if it is not issued in English.
str. 130Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
str. 1301. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such 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 attached 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 exists. 3. Furthermore, the total value of the products referred to in paragraphs 1 and 2 shall not exceed:
2. (a) when entering the UK, EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage;
3. (b) when entering Viet Nam, USD 200, both in the case of small packages and in the case of products forming part of travellers' personal luggage.
str. 130The documents referred to in paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration), used for the purpose of proving that products covered by an origin declaration or a certificate of origin can be considered as products originating in the UK or in Viet Nam and fulfil the other requirements of this Protocol, may
consist, inter alia , of the following:
- (a) direct evidence of the manufacturing or other processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book- keeping;
- (b) documents proving the originating status of materials used, issued or made out in a Party, where those documents are used in accordance with domestic law;
- (c) documents proving the working or processing of materials in a Party, issued or made out in a Party, where those documents are used in accordance with domestic law; or
- (d) proof of origin proving the originating status of materials used, issued or made out in a Party in accordance with this Protocol.
str. 1301. The exporter making out an origin declaration or applying for the issuance of a certificate of origin shall keep for at least three years a copy of this origin declaration or of the certificate of origin as well as of the documents referred to in paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration). 2. The competent authorities of the exporting Party issuing a certificate of origin shall keep for at least three years the application form referred to in in paragraph 2 of Article 16 (Procedure for the Issuance of a Certificate of Origin). 3. The customs authorities of the importing Party shall keep for at least three years the proofs of origin submitted to them. 4. Each Party shall permit, in accordance with that Party's laws and regulations, exporters in its territory to maintain documentation or records in any form or medium, provided that the documentation or records can be retrieved and printed.
str. 1301. 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
corresponds to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document. 3. For multiple goods declared under the same proof of origin, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining goods listed in the proof of origin.
str. 1301. For the application of subparagraph 1(b)(ii) of Article 15 (General Requirements) and subparagraph 3(a) of Article 24 (Exemptions from Proof of Origin) in cases where products are invoiced in a currency other than euro, amounts in the national currency of the UK or of Viet Nam equivalent to the amounts expressed in euro shall be fixed annually by each Party. 2. A consignment shall benefit from subparagraph 1(b)(ii) of Article 15 (General Requirements) and subparagraph 3(a) of Article 24 (Exemptions from Proof of Origin) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated by 15 October and shall apply from 1 January of the following year. The Parties shall notify each other of the relevant amounts. 4. A Party may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 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 Committee on Customs at the request of the UK or of Viet Nam. When carrying out that review, the Committee on Customs shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
str. 1301. The authorities of the Parties shall provide each other with specimen impressions of stamps used in their competent authorities for the issue of certificates of origin and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations. 2. In order to ensure the proper application of this Protocol, the Parties shall assist each other, through their competent authorities, in verifying the authenticity of the certificates of origin or the origin declarations and the correctness of the information given in these documents.
str. 1301. Subsequent verifications of proofs of origin shall be carried out at random or whenever the competent authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol. 2. For the purpose of implementing the provisions of paragraph 1, the competent authorities of the importing Party shall return the certificate of origin and the invoice, if it has been submitted, or the origin declaration, or a copy of these documents, to the competent authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the competent authorities of the exporting Party. For that purpose, they shall have the right to request any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 4. If the competent authorities of the importing Party decide to suspend the granting of preferential tariff 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 deemed necessary. Any suspension of preferential tariff treatment shall be reinstated as soon as possible after the originating status of the products concerned or the fulfilment of the other
requirements of this Protocol has been ascertained by the competent authorities of the importing Party. 5. The competent 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 the Parties and fulfil the other requirements of this Protocol. 6. If in cases of reasonable doubt there is no reply within 10 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 competent authorities may, except in exceptional circumstances, refuse entitlement to the preferential tariff treatment.
str. 1301. Where disputes arise in relation to the verification procedures provided for in Article 30 (Verification of Proofs of Origin) which cannot be settled between the competent authorities requesting a verification and the competent authorities responsible for carrying out this verification, they shall be submitted to the Committee on Customs. 2. Disputes between the importer and the competent authorities of the importing Party, shall be settled in accordance with the legislation of that Party.
str. 130Each Party shall provide for procedures for penalties to 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 preferential tariff treatment for products.
str. 130Each Party shall maintain, in accordance with its law, the confidentiality of information and data collected in the process of verification and shall protect that information and data from disclosure that could prejudice the competitive position of the person providing them. Any information and data communicated between the authorities of the Parties competent for the administration and enforcement of origin determination shall be treated as confidential.
str. 1301. For the purpose of the application of this Protocol, the term "EU" does not cover Ceuta and Melilla. Products originating in Ceuta and Melilla are not considered to be products originating in the EU for the purposes of this Protocol.
str. 1301. The Committee on Customs established pursuant to the incorporated Article 17.2 (Specialised Committees) of this Agreement may review the provisions of this Protocol and submit a proposal for a decision to be adopted by the Trade Committee to amend it. 2. The Committee on Customs shall endeavour to agree upon the uniform administration of the rules of origin, including tariff classification and valuation matters relating to the rules of origin and technical, interpretative or administrative matters relating to this Protocol.
str. 130Following the conclusion of a free trade agreement between the UK and another ASEAN country, the Committee on Customs may submit a proposal for a decision
to be adopted by the Trade Committee to amend this Protocol to ensure coherence between the respective rules of origin.
str. 130The preferential tariff treatment under this Agreement may be applied to goods, which comply with this Protocol and which on the date of entry into force of this Agreement, are either in the Parties, in transit, in temporary storage, in customs warehouses or in free zones, subject to the submission of a proof of origin made out retrospectively to the customs authorities of the importing Party, and, if requested, evidence in accordance with Article 13 (Non-Alteration) showing that the goods have not been altered.
str. 1301. Products originating in the Principality of Andorra and falling within Chapters 25 to 97 of the HS shall be accepted by the Parties as originating in the EU within the meaning of this Agreement. 2. This Protocol applies mutatis mutandis for the purpose of defining the originating status of the products referred to in paragraph 1.
str. 1301. Products originating in the Republic of San Marino shall be accepted by the Parties as originating in the EU within the meaning of this Agreement. 2. This Protocol applies mutatis mutandis for the purpose of defining the originating status of the products referred to in paragraph 1.
str. 130The list in Annex II to Protocol 1 sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 (Sufficiently Worked or Processed Products). There are four different types of rules, which vary according to the product:
- (a) through working or processing a maximum content of non-originating materials is not exceeded;
- (b) through working or processing the four-digit HS heading or six-digit HS subheading of the manufactured products becomes different from the four-digit HS heading or six-digit HS subheading, respectively, of the materials used. However, in the case set out in the second paragraph of Note 3.3., the four-digit HS heading or six-digit HS subheading of the manufactured products may be the same as the four-digit HS heading or six-digit HS subheading, respectively, of the materials used;
- (c) a specific working and processing operation is carried out; or
- (d) working or processing is carried out on certain wholly obtained materials.
str. 1302.1. The first two columns in the list describe the product obtained. The first column gives the heading number or Chapter number used in the HS 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. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rules in column 3 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 apply to all products which, under the HS, 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. 2.4. Where two alternative rules are set out in column 3 that are separated by use of a different line and linked by an "or", it shall be at the choice of the exporter which one to use.
str. 1303.1. Article 5 (Sufficiently Worked or Processed Products), concerning products having acquired originating status which are used in the manufacture of other products, applies regardless of whether that status has been acquired inside the factory where those products are used or in another factory in a Party. 3.2. Pursuant to Article 6 (Insufficient Working or Processing), the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the preferential tariff treatment, even if the conditions set out in the list below are met. Subject to the first paragraph, the rules in the list represent the minimum amount of working or processing required. The carrying-out of more working or processing also confers originating status, without prejudice to Article 6 (Insufficient Working or Processing). Conversely, the carrying-out of less working or processing shall not confer originating status. 3.3. Where a rule uses the expression "Manufacture from materials of any heading, except that of the product" all non-originating materials classified in headings other than that of the product may be used (Change in Tariff Heading). 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. 3.4. Where a rule uses the expression "Manufacture in which the value of all the materials used does not exceed x % of the ex-works price of the product" then the value of all non-originating materials is to be considered and the percentage for the maximum value of non-originating materials may not be exceeded through the use of paragraph 3 of Article 5 (Sufficiently Worked or Processed Products). 3.5. If a rule provides that a specific non-originating material may be used, the use of materials which are still in an earlier stage of the manufacturing process of that specific material is allowed, and the use of materials resulting from further processing of that specific non- originating material is not. If a rule provides that a specific non-originating material may not be used, the use of materials which are still in an earlier stage of the manufacturing process of that specific non-originating material is allowed, and the use of materials resulting from further processing of that specific non-originating material is not. Example: when the rule for Chapter 19 requires that "non-originating materials of headings 1101 to 1108 cannot exceed 20 % of the weight", the use of non-originating cereals of Chapter 10 (materials at an earlier stage in the manufacturing process of goods of headings 1101 to 1108) is not limited by the requirement concerning the 20 % of the weight. 3.6. When a rule specifies that a product may be manufactured from more than one material, one or more materials may be used. It does not require that all materials be used. 3.7. Where a rule specifies that a product must be manufactured from a particular material, it does not prevent the use of other materials which, because of their inherent nature, cannot satisfy that requirement. Example: Flat-rolled products of iron and non-alloy steel, of a width of 600 mm or more, which have been painted, varnished or coated with plastics are classified in the HS under 7210 70. The rule for 7210 is "Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207". This rule does not prevent the use of non-originating paint and varnish (heading 3208) or plastics (Chapter 39).
str. 1304.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 2401 which are grown or harvested in a Party shall be treated as originating in that Party, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from a third country. 4.2. Whenever the rules for products in Chapters 1 to 24 incorporate some limitations in weight, it should be noted that in accordance with paragraph 2 of Article 5 (Sufficiently Worked or Processed Products), those limitations in weight only apply to non-originating materials. Consequently, originating materials are not to be taken into account for the calculation of the limitations in weight. In addition, those limitations are expressed in different manners. In particular:
- (a) When the rule uses the expression "the weight of the materials of Chapters/headings", the weight of each material mentioned shall be added up and the total weight shall not exceed the maximum percentage. Example: The rule for Chapter 19 provides that the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product. In case the weight of the final product contains 12 % of materials of Chapter 3 and 10 % of materials of Chapter 16, the product does not meet the origin conferring rule of Chapter 19 as the combined weight exceeds 20 % of the weight of the final product. - (b) When the rule uses the expression "the individual weight of the materials of Chapters/headings" the weight of each material mentioned shall not exceed the maximum percentage. The combined weight of the materials added together has no relevance. Example: The rule for Chapter 22 provides that the individual weight of sugar and of the materials of Chapter 4 does not exceed 20 % of the weight of the final product. In case the weight of the final product contains 15 % of sugar as well as 10 % of materials of Chapter 4, the origin conferring rule of Chapter 22 is complied with. Each individual material is less than 20 % of the weight of the final product. On the contrary, in case the weight of the final product contains 25 % of sugar and 10 % of materials of Chapter 4, the origin conferring rule is not complied with. - (c) When the rule uses the expression "the total combined weight of sugar and the materials of Chapter 4 used does not exceed x % of the weight of the final product", both the weight of the sugar and the materials of Chapter 4 shall meet individually their weight limitation, and their combined weights added up shall meet the combined weight limitation. A combined weight limitation expresses a further restriction to the individual weight limitations. Example: The rule for heading 1704 provides that the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product. The individual weight limitations for materials of Chapter 4 are 20 % and for sugar 40 %. In case the weight of the final product contains 35 % of sugar and 15 % of materials of Chapter 4, both the individual weight limitations and the combined weight limitations of the origin conferring rule of heading 1704 are complied with. On the contrary, in case the weight of the final product contains 35 % of sugar and 20 % of materials of Chapter 4, the combined weight represents 55 % of the weight of the final product. In that case the individual weight limitations are respected but the combined weight limitation is exceeded and therefore the origin conferring rule of heading 1704 is not complied with.
str. 1305.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 5.2. The term "natural fibres" includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 5.3. 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. 5.4. 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.
str. 1306.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4). 6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:
- -silk,
- -wool,
- -coarse animal hair,
- -fine animal hair,
- -horsehair,
- -cotton,
- -paper-making materials and paper,
- -flax,
- -true hemp,
- -jute and other textile bast fibres,
- -sisal and other textile fibres of the genus Agave,
- -coconut, abaca, ramie and other vegetable textile fibres,
- -synthetic man-made filaments,
- -artificial man-made filaments,
- -current-conducting filaments,
- -synthetic man-made staple fibres of polypropylene,
- -synthetic man-made staple fibres of polyester,
- -synthetic man-made staple fibres of polyamide,
- -synthetic man-made staple fibres of polyacrylonitrile,
- -synthetic man-made staple fibres of polyimide,
- -synthetic man-made staple fibres of polytetrafluoroethylene,
- -synthetic man-made staple fibres of poly(phenylene sulphide),
- -synthetic man-made staple fibres of poly(vinyl chloride),
- -other synthetic man-made staple fibres,
- -artificial man-made staple fibres of viscose,
- -other artificial man-made staple fibres,
- -yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
- -yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
- -products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
- -other products of heading 5605,
- -glass fibres,
- -metal fibres. Example: A yarn of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn. Example: A woollen fabric of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric. Example: Tufted textile fabric of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned was made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. 6.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn. 6.4. In the case of products incorporating "strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", this tolerance is 30 % in respect of this strip.
str. 1307.1. Where, in the list, reference is made to this Note, textile materials which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product. 7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles. Example: If a rule provides that, for a particular textile item (such as trousers), yarn shall be used, it 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. 7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 shall be taken into account when calculating the value of the non-originating materials incorporated. Note 8 - Definition of Specific Processes and Simple Operations Carried out in Respect of Certain Products of Chapter 27
8.1. For the purposes of headings ex 2707 and 2713, the "specific processes" are the following:
- (a) vacuum-distillation;
- (b) redistillation by a very thorough fractionation process;
- (c) cracking;
- (d) reforming;
- (e) extraction by means of selective solvents;
- (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
- (g) polymerisation;
- (h) alkylation; and
- (i) isomerisation. 8.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:
- (a) vacuum-distillation;
- (b) redistillation by a very thorough fractionation process;
- (c) cracking;
- (d) reforming;
- (e) extraction by means of selective solvents;
- (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
- (g) polymerisation;
- (h) alkylation;
- (i) isomerisation;
- (j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
- (k) in respect of products of heading 2710 only, deparaffining by a process other than filtering; (l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; (n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge; and
- (o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation. - 8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
|---|---|---|
| Chapter 1 | Live animals. | All the animals of Chapter 1 are wholly obtained. |
| Chapter 2 | Meat and edible meat offal. | Manufacture in which all the meat and edible meat offal used are wholly obtained. |
| ex Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates, except for: | All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained. |
| 0304 | fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen; | Manufacture in which all the materials of Chapter 3 used are wholly obtained. |
| 0305 | fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption; | Manufacture in which all the materials of Chapter 3 used are wholly obtained. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 0306 crustaceans, whether in shell or not, smoked crustaceans, whether in shell | Manufacture in which all the materials of Chapter 3 used are wholly obtained. | ex dried, salted or in brine; or not, whether or not |
| molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before during the smoking process; flours, meals and pellets of molluscs, | or Manufacture in which all the materials of Chapter 3 used are wholly obtained. | ex 0307 |
| aquatic invertebrates other than crustaceans and molluscs, dried salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human | Manufacture in which all the materials of Chapter 3 used are wholly obtained. | ex 0308 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 4 Dairy produce; birds' eggs; edible products of animal elsewhere specified or included; | not Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the weight of sugar used does not exceed 20 %of the weight of the final product. | ex Chapter origin, |
| 0409 | Natural honey. | Manufacture in which all the natural honey used is wholly obtained. |
| ex Chapter Products of animal origin, not elsewhere | Manufacture from materials of any heading. | 5 specified or included, |
| ex 0511 91 | inedible fish eggs and roes. | All the eggs and roes are wholly obtained. |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. | Manufacture in which all the materials of Chapter 6 used are wholly obtained. |
| 7 and certain roots | and tubers. Manufacture in which all the materials of Chapter 7 used are wholly obtained. | Chapter Edible vegetables |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons. | Manufacture in which: - all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained; and - the weight of sugar used does not exceed 20 %of the weight |
| Chapter 9 | Coffee, tea, maté and spices. | Manufacture from materials of any heading. |
| Chapter 10 | Cereals. | Manufacture in which all the materials of Chapter 10 used are wholly obtained. |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten. | Manufacture in which all the materials of Chapters 10 and 11, headings 0701, 071410 and 2303, and sub-heading 0710 10 used are wholly obtained. |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. | Manufacture from materials of any heading, except that of the product. |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts. | Manufacture from materials of any heading, in which the weight of sugar used does not exceed 20 %of the weight of the final product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Vegetable plaiting materials; vegetable products not elsewhere specified or included. | Manufacture from materials of any heading. | Chapter 14 |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any subheading, except that of the product. | ex Chapter 15 |
| olive oil and its fractions; | Manufacture in which all the vegetable materials used are obtained. | 1509 and 1510 wholly |
| 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; 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; and | Manufacture from materials of any heading, except that of the product. | 1516 and 1517 |
| glycerol. | Manufacture from materials of any heading. | 152000 |
| Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. | Manufacture in which all the materials of Chapters 2, 3 and 16 used are wholly obtained. | Chapter 16 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product. | ex Chapter 17 |
| 1702 other sugars, and fructose, in flavouring or mixed with natural honey; caramel; | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30 %of the weight of the final product. | including chemically pure lactose, maltose, glucose solid form; sugar syrups not containing added colouring matter; artificial honey, whether or not and |
| 1704 | sugar confectionery (including white chocolate), not containing cocoa; | Manufacture from materials of any heading, except that of the product, in which: |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Cocoa and cocoa preparations. | Manufacture from materials of any heading, except that of the product, in which | Chapter 18 |
| | - the individual weight of sugar and of Chapter 4 used does not exceed 40 final product; and - the total combined weight of sugar and the Chapter 4 used does not exceed 60 %of | the materials of %of the weight of the materials of |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 19 Preparations of cereals, products.
white chocolate), not containing cocoa; | Manufacture from materials of any heading, except that of the product, in which: | | Heading (1) | Description of the good (2) | Required Working or Processing (3) | |-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------| | Cocoa and cocoa preparations. | Manufacture from materials of any heading, except that of the product, in which | Chapter 18 | | | - the individual weight of sugar and of Chapter 4 used does not exceed 40 final product; and - the total combined weight of sugar and the Chapter 4 used does not exceed 60 %of | the materials of %of the weight of the materials of | | Heading (1) | Description of the good (2) | Required Working or Processing (3) | |-----------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------| | Chapter 19 Preparations of cereals, products. | flour, starch or milk; pastrycooks' Manufacture from materials of any heading, except that of the product, in which: | |
| | - the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 %of the weight of the final product; - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 %of the weight of the final product; - the individual weight of the materials of Chapter 4 used does not exceed 20 %of the weight of the final product; - the individual weight of sugar used does not exceed 40 %of | |
| | the weight of the final products; and - the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 %of the weight of the final product. | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 20% of the weight of the final product. | ex Chapter 20 |
| 2002 and 2003 tomatoes, mushrooms and truffles prepared or otherwise than by vinegar of acetic acid. | preserved Manufacture in which all the materials of Chapter 7 used wholly obtained. | are |
| ex Chapter 21 Miscellaneous edible preparations; except | Manufacture from materials of any heading, except that of | for: the product, in which: |
| | - the individual weight of the materials of Chapter does not exceed 20 %of the weight of the final - the individual weight of sugar used does not the weight of the final products; and - the total combined weight of sugar and the materials | 4 used product; exceed 40 %of |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 2103 | Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |
| - | sauces and preparations therefore; mixed condiments and mixed seasonings; and | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used. |
| flour and meal and prepared | - mustard | mustard Manufacture from materials of any heading. |
| Chapter 22 Beverages, spirits and vinegar. | Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which: | - all the materials of sub-headings 0806 10, 2009 61, 2009 69 |
| Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product. | ex Chapter 23 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 2302 and ex 2303 | residues of starch manufacture; and | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 %of the weight of the final product. |
| 2309 | preparations of a kind used in animal feeding. | Manufacture from materials of any heading, except that of the product, in which: |
| | preparations of a kind used in animal feeding. | - all the materials of Chapters 2 and 3 used are wholly obtained; - the materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 %of the weight of the final product; |
| | preparations of a kind used in animal feeding. | - the individual weight of the materials of Chapter 4 used does not exceed 20 %of the weight of the final product; - the individual weight of sugar used does not exceed 40 %of |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Tobacco and manufactured tobacco substitutes; except for: | Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 %of the total weight of materials of Chapter 24 used. | ex Chapter 24 |
| unmanufactured tobacco; tobacco refuse; and | All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained. | 2401 |
| cigarettes of tobacco or of tobacco substitutes. | Manufacture from materials of any heading except that of the product and of smoking tobacco of subheading 240319 in which at least 10 %by weight of all materials of Chapter 24 used is wholly obtained unmanufactured tobacco or tobacco refuse of heading 2401. | ex 2402 |
| Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 25 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex 2519 not | crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or pure, other than fused magnesia or dead-burned (sintered) magnesia. Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used. | |
| Chapter 26 | Ores, slag and ash. Manufacture | from materials of any heading, except that of the product. |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 27 |
| oils in which the weight of the aromatic constituents exceeds of the non-aromatic constituents, being oils similar to mineral obtained by distillation of high temperature coal tar, of which more than 65 %by volume distils at a temperature of up to (including mixtures of petroleum spirit and benzole), for use as power or heating fuels. | that oils 250°C Operations of refining or one or more specific process(es) 1 ; or other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 %of the ex-works price of the product.
of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 27 | | oils in which the weight of the aromatic constituents exceeds of the non-aromatic constituents, being oils similar to mineral obtained by distillation of high temperature coal tar, of which more than 65 %by volume distils at a temperature of up to (including mixtures of petroleum spirit and benzole), for use as power or heating fuels. | that oils 250°C Operations of refining or one or more specific process(es) 1 ; or other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 %of the ex-works price of the product. | ex 2707 |
| Description of the good (2) | Required Working or Processing (3) | Required Working or Processing (3) |
| petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 %or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils; | Operations of refining 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 that their total value does not exceed 50 %of the ex-works price of the product. | 2710 |
| petroleum gases and other gaseous hydrocarbons; | Operations of refining or one or more specific process(es) 2 ; or operations in which all the materials used are classified heading other than that of the product. However, | Operations of refining or one or more specific process(es) 2 ; or operations in which all the materials used are classified heading other than that of the product. However, |
| 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; and | 2712 Operations of refining 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, | 2712 Operations of refining 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, |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials. | Operations of refining or one or more specific process(es) 1 ; or other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 %of the ex-works price of the product. | 2713 |
| Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | Chapter 28 |
| Organic chemicals. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not | Chapter 29 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 30 | Pharmaceutical products. | |
| 3004 Medicaments (excluding goods of consisting of mixed or unmixed prophylactic uses, put up in measured the form of transdermal administration forms of packing for retail sale. | Manufacture from materials of any heading. heading 3002, 3005 or 3006) products for therapeutic or doses (including those in systems) or in forms or in Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | |
| Chapter 31 Fertilisers. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product | |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; and inks. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not | Chapter 32 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Essential oils and resinoids; perfumery, cosmetic or toilet preparations. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not | Chapter 33 |
| 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: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 34 |
| Artificial waxes and prepared waxes: | Manufacture from materials of any heading. | ex 3404 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Albuminoidal substances; modified starches; glues; enzymes. | Manufacture from materials of any heading, except that of the product. | ex Chapter 35 |
| Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. | Manufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | 3505 |
| Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product.
Manufacture from materials of any heading, except that of the product. | ex Chapter 35 | | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. | Manufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | 3505 | | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | 3506 |
| Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not | Chapter 36 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 37 Photographic or cinematographic | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or | Chapter goods. |
| Miscellaneous chemical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not | ex Chapter 38 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 3824 60 | sorbitol other than that of subheading 2905 44; and Manufacture from materials of any subheading, except that of the | |
| plastics and articles thereof. | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | Chapter 39 |
| Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 40 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 4012 | retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |
| | - retreaded pneumatic, solid or cushion tyres, of rubber; and | Retreading of used tyres. |
| | - other | Manufacture from materials of any heading, except those of headings 4011 and 4012; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. |
| ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | |
| 4104 to 4106 | tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared; and | Re-tanning of tanned or pre-tanned hides and skins of sub-heading 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91; or manufacture from materials of any heading, except that of the product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 4107, 4112, 4113 | leather further prepared after tanning or crusting. Manufacture from materials of any heading, except that of the product. However, materials of sub-headings 4104 41, 4104 49, | |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 42 |
| Furskins and artificial fur; manufactures thereof; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 43 |
| tanned or dressed furskins, assembled: (including heads, tails, paws and other pieces of cuttings), unassembled or assembled (without the addition of other materials) other than those of heading 4303; and | Manufacture from materials of any heading, except that of the product. | 4302 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| articles of apparel, clothing accessories and other articles of furskin. | Manufacture from materials of any heading, except that of the product. | 4303 |
| Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 44 |
| wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed; | Planing, sanding or end-jointing. | ex 4407 |
| 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 exceeding 6 mm, planed, sanded or end-jointed; | Splicing, planing, sanding or end-jointing. | ex 4408 |
| beadings and mouldings, including moulded skirting and other moulded boards; | Beading or moulding. | ex 4410 to ex 4413 |
| packing cases, boxes, crates, drums and similar packings, of wood: | Manufacture from boards not cut to size. | ex 4415 |
| Heading (1) | Description of the good | (2) | Required Working or Processing (3) |
| ex 4418 | - | builders' joinery and carpentry of wood; | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used. |
| | - | beadings and mouldings; and | 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 |
| Chapter 45 | Cork and articles of cork. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting basketware and wickerwork.
(3) | |---------------|-----------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------| | ex 4418 | - | builders' joinery and carpentry of wood; | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used. | | | - | beadings and mouldings; and | 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 | | Chapter 45 | Cork and articles of cork. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | | | Chapter 46 | Manufactures of straw, of esparto or of other plaiting basketware and wickerwork. | materials; Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does | not |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 47 |
| Paper and paperboard; articles of paper pulp, of paper or of paperboard. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 48 |
| Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. | Manufacture from materials of any heading except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 49 |
| Silk; except for: | Manufacture from materials of any heading, except that of the product. | ex Chapter 50 |
| silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed; | Carding or combing of silk waste. | ex 5003 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 5004 to ex 5006 | silk yarn and yarn spun from silk waste; and | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting. 3 |
| 5007 | woven fabrics of silk or of silk waste: | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving; weaving accompanied by dyeing; yarn dyeing accompanied by weaving; or printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture from materials of any heading, except that of the product. |
| 5106 to 5110 | yarn of wool, of fine or coarse animal hair or of horsehair; and | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning. 3 |
| 5111 to 5113 | woven fabrics of wool, of fine or coarse animal hair or of horsehair. | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or yarn dyeing accompanied by weaving; or printing accompanied by at least two preparatory or finishing |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product. |
| 5204 to 5207 | yarn and thread of cotton; and | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning. 3 |
| 5208 to 5212 | woven fabrics of cotton. | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or by coating; yarn dyeing accompanied by weaving; or printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Other vegetable textile fibres; paper yarn and woven fabrics paper yarn; except for: | Manufacture from materials of any heading, except that of the product. | ex Chapter 53 of |
| 5306 to 5308 | yarn of other vegetable textile fibres; paper yarn; and Spinning of natural fibres or extrusion of man-made fibres | |
| 5309 to 5311 woven paper yarn. | fabrics of other vegetable textile fibres; woven fabrics of Spinning of man-made weaving yarn dyeing printing operations (such as raising, calendering, shrink resistance processing, permanent | accompanied by spinning. 3 natural or man- made staple fibres or extrusion of filament yarn, in each case accompanied by weaving; accompanied by dyeing or by coating; accompanied by weaving; or accompanied by at least two preparatory or finishing scouring, bleaching, mercerising, heat setting, |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Yarn, monofilament and thread of man-made | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres. 3 | 5401 to 5406 filaments. |
| 5407 and 5408 Woven fabrics of man-made | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or by coating; twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 %of the ex-works price of the product; or printing accompanied by at least two preparatory or finishing | filament yarn. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 5501 to 5507 | Man-made staple fibres. | Extrusion of man-made fibres. |
| 5508 to 5511 | Yarn and sewing thread of man-made staple fibres. | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning. 3 |
| 5512 to 5516 | Woven fabrics of man-made staple fibres.
case accompanied by weaving; weaving accompanied by dyeing or by coating; twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 %of the ex-works price of the product; or printing accompanied by at least two preparatory or finishing | filament yarn. | | Heading (1) | Description of the good (2) | Required Working or Processing (3) | |---------------|---------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | 5501 to 5507 | Man-made staple fibres. | Extrusion of man-made fibres. | | 5508 to 5511 | Yarn and sewing thread of man-made staple fibres. | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning. 3 | | 5512 to 5516 | Woven fabrics of man-made staple fibres. | Spinning of natural or man- made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or by coating; yarn dyeing accompanied by weaving; or printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres; or flocking accompanied by dyeing or printing. 3 | ex Chapter 56 |
| 5602 | felt, whether or not impregnated, coated, covered or laminated: | |
| - needleloom felt; and | of man-made fibres accompanied by fabric polypropylene filament of heading 5402; polypropylene fibres of heading 5503 or 5506; or polypropylene filament tow of heading 5501; which the denomination in all cases of a single less than 9 decitex, may be used, provided that their total value does not exceed | Extrusion formation, However: - - - of filament or fibre is |
| Heading (1) | Description of the good (2) | Description of the good (2) | Required Working or Processing (3) |
| | - | other; | Extrusion of man-made fibres accompanied by fabric formation; or fabric formation alone in the case of other felt made from natural fibres. 3 |
| 5603 | nonwovens whether or not impregnated, coated, covered or laminated; | nonwovens whether or not impregnated, coated, covered or laminated; | Extrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching. |
| 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; 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; and | Manufacture from rubber thread or cord, not textile covered. |
| | - | other; | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres. 3 |
| 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; and | Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres. 3 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 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. | Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres; spinning accompanied with flocking; or flocking accompanied by dyeing. 3 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 57 | Carpets and other textile floor coverings. | Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; manufacture from coir yarn or sisal yarn or jute yarn; flocking accompanied by dyeing or by printing; or tufting accompanied by dyeing or by printing. Extrusion of man-made fibres accompanied by non-woven techniques including needle punching. 3 However: |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; and embroidery; except for: Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or flocking or coating; flocking accompanied by dyeing or by printing; yarn dyeing accompanied by weaving; 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), provided that the value of the unprinted fabric used does not | |
| 5805 | hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, Manufacture from materials of any heading, except that of the product. | |
| 5810 | embroidery in the piece, in strips or in motifs. Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 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. | Weaving accompanied by dyeing or by flocking or by coating; or flocking accompanied by dyeing or by printing. |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | |
| | - containing not more than 90 %by weight of materials | textile Weaving. |
| | - other | Extrusion of man-made fibres accompanied by weaving. |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.
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. | Weaving accompanied by dyeing or by flocking or by coating; or flocking accompanied by dyeing or by printing. | | 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | | | | - containing not more than 90 %by weight of materials | textile Weaving. | | | - other | Extrusion of man-made fibres accompanied by weaving. | | 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. | Weaving accompanied by dyeing or by coating; 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), provided that the value of the unprinted fabric used does not exceed 47,5 %of the ex-works price of the product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. | Weaving accompanied by dyeing or by coating. 3 |
| 5905 | Textile wall coverings: | Textile wall coverings: |
| | - impregnated, coated, covered or laminated with rubber, | Weaving accompanied by dyeing or by coating. |
| | - other | Spinning of natural or man-made staple fibres or extrusion of manmade filament yarn, in each case accompanied by weaving; weaving accompanied by dyeing or by coating; 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), |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 5906 | Rubberised textile fabrics, other than those of heading 5902: | |
| | - knitted or crocheted fabrics; | Spinning of natural or man-made staple fibres or extrusion of manmade filament yarn, in each case accompanied by knitting; knitting accompanied by dyeing or by coating; or |
| | - other fabrics made of synthetic filament yarn, containing more than 90 %by weight of textile materials; and | Extrusion of man-made fibres accompanied by weaving. |
| | - other. | Weaving accompanied by dyeing or by coating; or dyeing of yarn of natural fibres accompanied by weaving. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. Weaving accompanied by dyeing or by flocking or by coating; flocking accompanied by dyeing or by printing; 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), | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. Weaving accompanied by dyeing or by flocking or by coating; flocking accompanied by dyeing or by printing; 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), |
| 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: | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: |
| | incandescent gas | mantles, impregnated; and Manufacture from tubular knitted gas-mantle fabric. |
| | other | Manufacture from materials of any heading, except that of the product. |
| 5909 to 5911 | Textile articles of a kind suitable for industrial use: | Textile articles of a kind suitable for industrial use: |
| | polishing discs or rings other than | of felt of heading 5911; Weaving. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| | - woven fabrics, of a kind 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; and | Extrusion of man-made fibres or Spinning of natural or of man-made staple fibres, in each case accompanied by weaving; or weaving accompanied by dyeing or by coating.
of the good (2) | Required Working or Processing (3) | |---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | - woven fabrics, of a kind 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; and | Extrusion of man-made fibres or Spinning of natural or of man-made staple fibres, in each case accompanied by weaving; or weaving accompanied by dyeing or by coating. |
| | - woven fabrics, of a kind 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; and | Only the following fibres may be used: |
| | - woven fabrics, of a kind 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; and | - coir yarn; - yarn of polytetrafluoroethylene 4 ; - yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin; |
| | - woven fabrics, of a kind 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; and | - monofil of polytetrafluoroethylene 4 ; - yarn of synthetic textile fibres of poly ( p -phenylene terephthalamide); |
| | - woven fabrics, of a kind 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; and | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| | | acrylic yarn 4 ; and - copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid. |
| | other | Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving 3 ; or weaving accompanied by dyeing or by coating. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 60 | Knitted or crocheted fabrics. Spinning of natural manmade filament knitting accompanied flocking accompanied dyeing of yarn of twisting or texturing | or man-made staple fibres or yarn, in each case accompanied by dyeing or by flocking by dyeing or by printing; natural fibres accompanied by accompanied by knitting provided |
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | |
| | - obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form; and | Knitting and making-up (including cutting). 3 , 5 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | to shape products). 3 Weaving accompanied by making- up (including cutting); or making-up preceded by 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), provided that the value of the unprinted fabric used does not exceed 47,5 %of the ex-works price of the product. 3 , 5 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex 6202, ex 6204, ex 6206, | women's, girls' and babies' clothing and clothing accessories for babies, embroidered; | Weaving accompanied by making- up (including cutting); or manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product. 5 |
| ex 6210 and ex 6216 | fire-resistant equipment of fabric covered with foil of aluminised polyester; | Weaving accompanied by making- up (including cutting); or coating provided that the value of the uncoated fabric used does not exceed 40 %of the ex-works price of the product accompanied by making-up (including cutting). 5 |
| 6213 and 6214 | handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| | embroidered; and | Weaving accompanied by making-up (including cutting); manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product; 5 or making-up preceded by 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), provided that the value of the unprinted |
| Heading (1) | Description of the good (2) Required - other; and Weaving making-up preparatory mercerising, processing, mending and fabric used does product. 3 , 5 | Working or Processing (3) accompanied by making-up (including cutting);or preceded by printing accompanied by at least two finishing operations (such as scouring, bleaching, heat setting, raising, calendering, shrink resistance permanent finishing, decatising, impregnating, burling), provided that the value of the unprinted not exceed 47,5 %of the ex-works price of the |
| 6217 | other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: | |
| | - embroidered; | Weaving accompanied by making-up (including cutting); or manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product.
3 , 5 | Working or Processing (3) accompanied by making-up (including cutting);or preceded by printing accompanied by at least two finishing operations (such as scouring, bleaching, heat setting, raising, calendering, shrink resistance permanent finishing, decatising, impregnating, burling), provided that the value of the unprinted not exceed 47,5 %of the ex-works price of the | |---------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | 6217 | other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: | | | | - embroidered; | Weaving accompanied by making-up (including cutting); or manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product. 5 |
| Heading (1) | of the good (2) | Description | Required Working or Processing (3) |
| | - fire-resistant equipment of fabric covered with foil of aluminised polyester; | - fire-resistant equipment of fabric covered with foil of aluminised polyester; | Weaving accompanied by making-up (including cutting); or coating provided that the value of the uncoated fabric used does not exceed 40 %of the ex-works price of the product accompanied by making-up (including cutting). 5 |
| | - | interlinings for collars and cuffs, cut out; and | Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 %of the ex-works price of the product. |
| | - | other. | Weaving accompanied by making-up (including cutting). 5 |
| ex Chapter 63 | Other | made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product. |
| 6301 to 6304 | blankets, travelling rugs, bed linen etc. ; curtains etc. ; other furnishing articles: | blankets, travelling rugs, bed linen etc. ; curtains etc. ; other furnishing articles: | |
| | - | of felt, of nonwovens; and | Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting). 3 |
| Heading (1) | Description of the good (2) | Description of the good (2) | Required Working or Processing (3) |
| | - | other: | |
| | - - | embroidered; and | Weaving or knitting accompanied by making-up (including cutting); or manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product. 5,6 |
| | - - | other; | Weaving or knitting accompanied by making-up (including cutting). |
| 6305 | sacks | and bags, of a kind used for the packing of goods; | Extrusion of man-made fibres or spinning of natural and/or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting). 3 |
| Heading (1) | Description of the good (2) Required Working or | Processing (3) |
| 6306 | tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards landcraft; camping goods: | |
| | - of nonwovens; and | Extrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching. |
| | - other; | Weaving accompanied by making-up (including cutting); 3,5 or coating provided that the value of the uncoated fabric used does not exceed 40 %of the ex-works price of the product accompanied by making-up (including cutting). |
| 6307 | other made-up articles, including dress patterns; and | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product. |
| 6308 | sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. Each item if it were may be exceed 15 | in the set must satisfy the rule which would apply to it not included in the set. However, non-originating articles incorporated, provided that their total value does not %of the ex-works price of the set. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406. | ex Chapter 64 |
| 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 from materials of any heading, except that of the product. | 6406 |
| Headgear and parts thereof. | Manufacture from materials of any heading, except that of the product. | Chapter 65 |
| Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 66 |
| Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. | Manufacture from materials of any heading, except that of the product. | Chapter 67 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Articles of stone, plaster, cement, asbestos, mica or similar materials, except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 68 |
| ex 6803 of slate or of agglomerated | Manufacture from worked slate. | articles slate; |
| ex 6812 articles of asbestos; articles of | asbestos or Manufacture from materials of any heading. | mixtures with a basis of |
| 6814 articles of mica, including a support of paper, paperboard or | mica, on Manufacture from worked mica (including agglomerated or reconstituted mica). | ex agglomerated or reconstituted other materials. |
| Chapter 69 Ceramic products.
for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 68 | | ex 6803 of slate or of agglomerated | Manufacture from worked slate. | articles slate; | | ex 6812 articles of asbestos; articles of | asbestos or Manufacture from materials of any heading. | mixtures with a basis of | | 6814 articles of mica, including a support of paper, paperboard or | mica, on Manufacture from worked mica (including agglomerated or reconstituted mica). | ex agglomerated or reconstituted other materials. | | Chapter 69 Ceramic products. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 70 | Glass and glassware, except for: Manufacture from materials of any heading, except that of the | |
| 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 from materials of any heading, except that of the product; or cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 %of the ex-works price of the |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 7013 | glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018); and Manufacture from materials of any heading, except that of the product; cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 %of the ex-works price of product; or hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 %of the ex-works price of | |
| 7019 | glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). Manufacture except that of the product; | from materials of any heading, or |
| Heading (1) | Description of the good (2) Required Working or Processing (3) |
| ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not |
| 7106, 7108 | precious metals: |
| and 7110 | |
| | - unwrought; and Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110; electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110; or |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 7117 | imitation jewellery. | Manufacture from materials of any heading, except that of the product; or manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 %of the ex-works price of the product. |
| ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product. |
| 7207 | semi-finished products of iron or non-alloy steel; | Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205. |
| 7208 to 7214 | flat-rolled products, bars and rods of iron or non-alloy steel; | Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207. |
| 7215 and 7216 | other bars and rods of iron or non-alloy steel; angles, shapes and sections of iron or non-alloy steel; | Manufacture from materials of any heading, except that of the product and of headings 7206 and 7207; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 7217 | wire of iron or non-alloy steel; | Manufacture from semi-finished materials of heading 7207. |
| 7218 91 and | semi-finished products; | Manufacture from materials of heading 7201, 7202, 7203, 7204, |
| 7218 99 7219 to 7222 | flat-rolled products, bars and rods, angles, shapes and sections of stainless steel; | 7205 or subheading 7218 10. Manufacture from ingots or other primary forms or semi-finished materials of heading 7218. |
| 7223 | wire of stainless steel; | Manufacture from semi-finished materials of heading 7218. |
| 7224 90 | semi-finished products; | Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7224 10. |
| 7225 to 7228 | flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel; and | Manufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224. |
| 7229 | wire of other alloy steel. | Manufacture from semi-finished materials of heading 7224. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product. |
| ex 7301 | sheet piling; | Manufacture from materials of heading 7206. |
| 7302 | railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails; | Manufacture from materials of heading 7206. |
| 7304 and 7305 | tubes, pipes and hollow profiles, of iron (other than cast iron) or steel; other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel; | Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7212, 7218, 7219, 7220 or 7224. |
| 7306 | other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel; | Manufacture from materials of any Chapter except that of the product.
(cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails; | Manufacture from materials of heading 7206. | | 7304 and 7305 | tubes, pipes and hollow profiles, of iron (other than cast iron) or steel; other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel; | Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7212, 7218, 7219, 7220 or 7224. | | 7306 | other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel; | Manufacture from materials of any Chapter except that of the product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts; and | 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. | ex 7307 |
| 7308 structures (excluding prefabricated buildings parts of structures (for example, bridges gates, towers, lattice masts, roofs, roofing | and lock- and Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used. | of heading 9406) and bridge-sections, frameworks, doors |
| ex Chapter 74 Copper and articles thereof; except for: | Manufacture from materials of any heading, except that of the product. | |
| 7408 | copper wire; and Manufacture from materials of any heading, except that of the | |
| 7413 stranded wire, cables, plaited electrically insulated. | bands and the like, of copper; not Manufacture from materials of any heading, except that of product and heading 7408. | the |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 75 | Nickel and articles thereof. | Manufacture from materials of any heading, except that of the product. |
| ex Chapter 76 | Aluminium and articles thereof, except: | Manufacture from materials of any heading, except that of the product. |
| 7601 | unwrought aluminium; | Manufacture from materials of any heading. |
| 7605 | aluminium wire; | Manufacture from materials of any heading, except that of the product and heading 7604. |
| 7607 | aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm; and | Manufacture from materials of any heading, except that of the product and heading 7606. |
| 7614 | stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. | Manufacture from materials of any heading, except that of the product and heading 7605. |
| Chapter 78 | Lead and articles thereof. | Manufacture from materials of any heading, except that of the product. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Chapter 79 | Zinc and articles thereof. | Manufacture from materials of any heading, except that of the |
| ex Chapter 80 | Tin and articles thereof, except: | Manufacture from materials of any heading, except that of the |
| 8007 | other articles of tin. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. |
| Chapter 81 | Other base metals; cermets; articles thereof. | Manufacture from materials of any heading. |
| ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: product; | Manufacture from materials of any heading, except that of the or manufacture in which the value of all the materials used does not |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. | Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 %of the ex-works price of the set. | 8206 |
| Miscellaneous articles of base metal. | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not | Chapter 83 |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter 84 |
| nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation; | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | 8401 |
| spark-ignition reciprocating or rotary engines; | piston Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | 8407 internal combustion |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 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 50 %of the ex-works price of the product. |
| 8419 | machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric; | Manufacture from materials of any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. |
| 8427 | fork-lift trucks; other works trucks fitted with lifting or handling equipment; | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 8443 31 machines which perform two copying or facsimile automatic data-processing | to an Manufacture from materials of any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product.
any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | | 8427 | fork-lift trucks; other works trucks fitted with lifting or handling equipment; | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | | Heading (1) | Description of the good (2) | Required Working or Processing (3) | |-----------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------| | 8443 31 machines which perform two copying or facsimile automatic data-processing | to an Manufacture from materials of any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | or more functions of printing, transmission, capable of connecting machine or to a network; |
| 8481 taps, cocks, tanks, vats or | valves and similar appliances for pipes, boiler shells, the like, including pressure-reducing valves and thermostatically controlled valves; and Manufacture from materials of any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | |
| 8482 ball or roller bearings. | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product. | |
| 85 Electrical machinery and equipment recorders and reproducers, television and reproducers, and parts and for: | parts thereof; sound image and sound recorders accessories of such articles; except Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | ex Chapter and |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 8501,8502 | electric motors and generators; Electric generating sets and rotary converters; | Manufacture from materials of any heading, except that of the product and of heading 8503; or |
| 8513 | portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512; | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not |
| 8519 | sound recording and sound reproducing apparatus; | Manufacture from materials of any heading, except that of the product and of heading 8522; or manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product. |
| 8521 | video recording or reproducing apparatus, whether or not incorporating a video tuner; | Manufacture from materials of any heading, except that of the product and of heading 8522; or |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 8523 | discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37; Manufacture from materials of any heading, except that product; or manufacture in which the value of all the materials used exceed 50 %of the ex-works price of the product. | of the does not |
| 8525 | transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders; exceed 50 %of | Manufacture from materials of any heading, except that of the product and of heading 8529; or manufacture in which the value of all the materials used does not the ex-works price of the product. |
| 8526 | radar apparatus, radio navigational aid apparatus and radio remote control apparatus; Manufacture from materials of any heading, product and of heading 8529; or | except that of the |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 8527 | reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock; | Manufacture from materials of any heading, except that of the product and of heading 8529; or manufacture in which the value of all the materials used does not |
| 8528 | monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus; | Manufacture from materials of any heading, except that of the product and of heading 8529; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. |
| 8535 to 8537 | electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity; | Manufacture from materials of any heading, except that of the product and of heading 8538; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 8539 | Manufacture from materials of any subheading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; |
| 8544 | (including enamelled or anodised) wire, cable (including and other insulated electric conductors, whether or with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors; Manufacture from product; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | insulated coaxial cable) not fitted materials of any heading, except that of the |
| 8545 | carbons, battery carbons carbon, with or without purposes; Manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | carbon electrodes, carbon brushes, lamp and other articles of graphite or other metal, of a kind used for electrical |
| 8546 | electrical insulators of any material; Manufacture in which the value of all the materials used does not | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| insulating fittings for electrical being fittings wholly of insulating components of metal (for example, during moulding solely for purposes insulators of heading 8546; electrical therefor, of base metal lined with insulating | machines, appliances or equipment, materials apart from any minor threaded sockets) incorporated of assembly, other than and joints and Manufacture in which the value of all the materials exceed 50 %of the ex-works price of the product. | 8547 conduit tubing material; |
| 8548 | waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. Manufacture in which the value of all the materials exceed 50 %of the ex-works price of the product.
the good (2) | Required Working or Processing (3) | |-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------| | insulating fittings for electrical being fittings wholly of insulating components of metal (for example, during moulding solely for purposes insulators of heading 8546; electrical therefor, of base metal lined with insulating | machines, appliances or equipment, materials apart from any minor threaded sockets) incorporated of assembly, other than and joints and Manufacture in which the value of all the materials exceed 50 %of the ex-works price of the product. | 8547 conduit tubing material; | | 8548 | waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. Manufacture in which the value of all the materials exceed 50 %of the ex-works price of the product. | |
| Chapter 86 Railway or railway or | tramway locomotives, rolling-stock and parts thereof; tramway track fixtures and fittings and parts thereof; Manufacture in which the value of all the materials exceed 70 %of the ex-works price of the product. | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: | Manufacture in which the value of all the materials used does not exceed 45 %of the ex-works price of the product. | ex Chapter 87 |
| motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, side-cars; and | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | 8711 |
| parts and accessories of vehicles of headings 8711 to 8713. | Manufacture from materials of any heading, except that of the product; or | 8714 |
| Aircraft, spacecraft, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not | ex Chapter 88 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex 8804 | rotochutes. Manufacture from materials of any heading, including other materials of heading 8804; or | |
| Chapter 89 Ships, boats and floating | Manufacture from materials of any heading, except that of the product; or | structures. |
| Optical, photographic, precision, medical or | checking, parts Manufacture from materials of any heading, except that of the product; or | ex Chapter 90 cinematographic, measuring, surgical instruments and apparatus; |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 9001 50 | spectacle lenses of materials other than glass; and Manufacture from materials of any heading, except that of the product; | |
| 9002 | lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product. | |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Clocks and watches and parts thereof. | Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product. | Chapter 91 |
| Musical instruments; parts and accessories of such articles. | Manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. | Chapter 92 |
| Arms and ammunition; parts and accessories thereof. | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product. | Chapter 93 |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; name-plates and the like; prefabricated | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not | Chapter 94 illuminated signs, illuminated buildings. |
| Toys, games and sports requisites; parts and accessories thereof, except for: | Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not | ex Chapter 95 |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| ex 9506 | golf clubs and parts thereof. | Manufacture from materials of any heading, except that of the |
| ex Chapter 96 | Miscellaneous manufactured articles, except for: | Manufacture from materials of any heading, except that of the |
| 9603 | brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees); | Manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product. |
| 9605 | travel sets for personal toilet, sewing or shoe or clothes cleaning; | Each item in the set must satisfy the rule which would apply to it |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| 9608 | ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; 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 from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used. |
| 9613 20 | pocket lighters, gas fuelled, refillable; and | Manufacture in which the total value of the materials of heading 9613 used does not exceed 30 %of the ex-works price of the product. |
| 9614 | smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. | Manufacture from materials of any heading. |
| Heading (1) | Description of the good (2) | Required Working or Processing (3) |
| Works of art, collectors' pieces and antiques | Manufacture from materials of any heading, except that of the product. | Chapter 97 |
- 1 For the special conditions relating to specific processes, see Notes 8.1 and 8.3 of Annex I to Protocol 1. - 2 For the special conditions relating to specific processes, see Note 8.2 of Annex I to Protocol 1. - 3 For special conditions relating to products made of a mixture of textile materials, see Note 6 of Annex I to Protocol 1. - 4 The use of this material is restricted to the manufacture of woven fabrics of a kind used in the paper-making machinery. - 5 See Note 7 of Annex I to Protocol 1. - 6 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 Note 7 of Annex I to Protocol 1.
| - 1 For the special conditions relating to specific processes, see Notes 8.1 and 8.3 of Annex I to Protocol 1. - 2 For the special conditions relating to specific processes, see Note 8.2 of Annex I to Protocol 1. - 3 For special conditions relating to products made of a mixture of textile materials, see Note 6 of Annex I to Protocol 1. - 4 The use of this material is restricted to the manufacture of woven fabrics of a kind used in the paper-making machinery. - 5 See Note 7 of Annex I to Protocol 1. - 6 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 Note 7 of Annex I to Protocol 1. - 7 Coatings treatments will provide the lens key properties in terms of improved vision (for example: prevention of breakage and scratches, antismudge, anti-dust, anti-fog or water repellent functions) and health protection (for example: protection from visible light through photo- chromic properties, reduction of ultra-violet direct and indirect exposure, or prevention of harmful effects linked to high-energy blue light).
MATERIALS REFERRED TO IN PARAGRAPH 6 OF ARTICLE 3 (CUMULATION OF ORIGIN)
| HS | Description |
| 0307 41 | Live, fresh or chilled cuttlefish and squid |
| 0307 51 | Live, fresh or chilled octopus |
| HS | Description |
|---|---|
| 1605 54 | Prepared or preserved cuttlefish and squid |
| 1605 55 | Prepared or preserved octopus |
| HS | Description |
|---|---|
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
str. 130The origin declaration, the text of which is given below, shall be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced. The exporter of the products covered by this document (customs authorisation No ... (1) ) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin. ……………………………………………………………………………………
...
(3)
(Place and date)
….…………………………………………………………………
………………
(4)
(Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)
(1) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter shall be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank. (2) Origin of products to be indicated. (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.
str. 1301. 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 shall be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m 2 . It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. 2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form shall bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
str. 1301. Exporter (Name, full address, country)
EUR.1 No
See notes overleaf before completing this form. 2. Certificate used in preferential trade between United Kingdom
and
Socialist Republic of Viet Nam
3. Consignee (Name, full address, country) (Optional)
4. Country, 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
(1) If goods are not packed, indicate number of articles or state "in bulk" as appropriate. 9. Gross mass (kg) or other measure (litres, m 3 , etc.) 10. Invoices (Optional)
11. CUSTOMS OFFICE (UK) or ISSUING AUTHORITIES (VN) ENDORSEMENT
12. DECLARATION BY THE EXPORTER
- I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.
| Declaration certified | |
|---|---|
| Export document (2) | |
| Form ………………………………… No ….……... | |
| Place and date ………………......................... | |
| Of ………………………………………. | |
| .......................................................................... | |
| (Signature) | |
| Customs office/Issuing authority…………………….… | |
| Placeanddate……………………………. | |
| (Signature) | |
| (2) Complete only where the regulations of the exporting | |
| or territory | |
| require. | |
| 13. REQUEST FOR VERIFICATION, to | |
| 14. RESULT OF VERIFICATION | |
| Verification carried out shows that this certificate (1) | |
| - [ ] was issued by the customs office (UK) or issuing authority (VN) indicated and that the information contained therein is accurate. |
str. 132- [ ] does not meet the requirements as to authenticity and accuracy (see remarks appended). ........………………………………..
(Place and date)
Stamp
.....................................................…
(Signature)
- (1) Insert X in the appropriate box. Verification of the authenticity and accuracy of this certificate is requested. ............................................................
(Place and date)
Stamp
.....................................................……
(Signature)
str. 1321. Certificate shall 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 office (UK) or issuing authority (VN) of the issuing country or territory. 2. No spaces shall be left between the items entered on the certificate and each item must be preceded 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 shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
str. 1331. Exporter (Name, full address, country)
EUR.1 No
See notes overleaf before completing this form. 2. Application for a certificate to be used in preferential trade between
- United Kingdom and
Socialist Republic of Viet Nam
3. Consignee (Name, full address, country) (Optional)
4. Country, 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, m3., etc.) 10. Invoices (Optional)
(1) If goods are not packed, indicate number of articles or state "in bulk" as appropriate.
str. 134I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
SUBMIT the following supporting documents (1) :
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
REQUEST the issuance of the attached certificate for these goods. ……………………………………………………………………………………
str. 135(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.
1. For the purpose of subparagraph (e) of Article 1 (Definitions) the "exporter" is not necessarily the person (the seller) that issues the sales invoice for the consignment (third party invoicing). The seller can be located in the territory of a third country. 2. For the purpose of subparagraph 1(b) of Article 4 (Wholly Obtained Products) "plants and vegetable products" includes, in particular, live trees, flowers, fruits, vegetables, seaweeds and fungi. 3. For the purpose of paragraph 4 of Article 11 (Accounting Segregation) "general accounting principles" means the recognised consensus or substantial authoritative support in the territory of a Party, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. Those standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures. 4. For the purpose of paragraph 4 of Article 13 (Non-Alteration) "in case of doubt" means that the importing Party has the discretion of determining the cases for which the declarant is requested to provide evidence of compliance with Article 13 (Non-Alteration) but it cannot routinely require the submission of that evidence. 5. For the purpose of paragraph 1 of Article 16 (Procedure for the Issuance of a Certificate of Origin) "in writing" includes an application being made by electronic means. 6. For the purpose of paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration) "to submit at any time, at the request of the competent authorities of the exporting Party, all appropriate documents" covers both the situation whereby the competent authorities request systematically the submission of all supporting documents as well as the situation whereby the competent authorities only make targeted requests for the submission of the supporting documents. 7. For the purpose of paragraph 3 of Article 19 (Conditions for Making out an Origin Declaration), "any other commercial document" can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as any other commercial document. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a separate sheet of the commercial document when the sheet is an obvious part of this document. 8.
As regards the application of Article 30 (Verification of Proofs of Origin), the customs authorities of the exporting country shall endeavour to inform the importing authorities about the receipt of the verification request. They may do so in any form, including by means of electronic communication. They shall also endeavour to inform the requesting authorities in case they need more time than the period of 10 months provided for in paragraph 6 of Article 30 (Verification of Proofs of Origin) to carry out the verification and provide a reply. As regards the application of paragraph 6 of Article 30 (Verification of Proofs of Origin), the requesting competent authorities shall verify with the requested competent authorities whether they have effectively received the request before
9. refusing the entitlement to preferential tariff treatment.
str. 1351. In advance of the conclusion of trade negotiations between the European Union and the United Kingdom of Great Britain and Northern Ireland (the 'United Kingdom') , the United Kingdom and the Socialist Republic of Viet Nam ('Viet Nam') recognise that a trilateral approach to rules of origin, involving the European Union, is the preferred outcome in trading arrangements between the United Kingdom and Viet Nam, and the European Union. This approach would replicate coverage of existing trade flows and allow for continued recognition of originating content from either of the United Kingdom and Viet Nam and from the European Union in exports to each other, as per the intention of the Free Trade Agreement between the European Union and the Socialist Republic of Viet Nam. In this regard, the Governments of the United Kingdom and the Socialist Republic of Viet Nam understand that any bilateral arrangement between the United Kingdom and Viet Nam represents a first step towards seeking this outcome. 2. In the event that the United Kingdom and the European Union reach agreement on rules of origin appropriate for a trilateral approach, the United Kingdom and Viet Nam approve taking the necessary steps, as a matter of urgency, to update the Protocol to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Socialist Republic of Viet Nam (the 'UK -Viet Nam FTA') Concerning the Definition of Concepts of 'Originating Products' and Methods of Administrative Cooperation to reflect a trilateral approach to rules of origin involving the European Union. The necessary steps will be taken in accordance with the procedures of the Trade Committee contained in the UK-Viet Nam FTA. Should the agreement between the United Kingdom and European Union not include the provision of rules of origin suitable for a trilateral approach at entry into force, it is the understanding of both the United Kingdom and Viet Nam that they will endeavour to pursue appropriate discussions with the European Union. 3. This Joint Declaration will come into effect on the entry into effect of the UK-Viet Nam FTA and will continue in operation until terminated in writing by either the United Kingdom or the Socialist Republic of Viet Nam. Termination will take effect immediately upon the date of such notification.
str. 135Existing trade agreements between the European Union ('EU') and partner countries contain references to legislation made under the EU Treaties. This includes EU Regulations, Directives and Decisions and EU tertiary legislation adopted pursuant to powers in EU legislation. The mutatis mutandis approach implemented by Article 2 (Incorporation of the EUViet Nam FTA) of the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Socialist Republic of Viet Nam ('the Agreement') applies to these references. Except where otherwise provided, references in the Agreement to EU legislation are to be read as references to that EU legislation in force and as incorporated or implemented in the law of the United Kingdom on the day after the United Kingdom ceases to be bound by the relevant EU law. For the United Kingdom, the law of the United Kingdom includes the law of the territories for whose international relations the United Kingdom is responsible and to which the Agreement extends.
str. 135For greater certainty, the Parties agree that ' mutatis mutandis ' as defined in Article
1 (Definitions and interpretation) of the Agreement refers to necessary modifications as the circumstances require. The following terms shall, save where the context otherwise requires, be interpreted as follows:
- (a) replace 'the Member State's' with 'the United Kingdom's';
- (b) replace 'the European Union', 'the Union', 'the European Union and its Member States', 'a Member State of the European Union', 'one of the Member States of the European Union', 'Member State of the European Union', 'Member State of the Union' and 'European Commission' with 'the United Kingdom';
- (c) replace 'Brussels' with 'London'; and
- (d) replace 'European Parliament' with 'UK Parliament'. The above represents an illustrative list of terms subject to the application of ' mutatis mutandi s', and is not exhaustive. T he Parties agree that ' mutatis mutandis ' applies to necessary technical changes and not to substantive changes.