EUR-Lex Document 31986R4129

31 . 12.86 Official Journal of the European Communities NoL381 / l
I
(Acts whose publication is obligatory)
COMMISSION REGULATION (EEC) No 4129/86
of 23 December 1986
on the definition of the concept of 'originating products' and methods of administrative
cooperation applicable to imports into the Community of products originating in the
Occupied Territories
THE COMMISSION OF THE EUROPEAN
COMMUNITIES,
Having regard to the Treaty establishing the European
Economic Community,
Having regard to Council Regulation (EEC) No
3363/86 of 27 October 1986 on the tariff arrangements
applicable to imports into the Community of products
originating in the Occupied Territories (') and in
particular Article 3 thereof,
Whereas , as regards the products referred to in the
abovementioned Regulation, rules should be established
to define the conditions in which they acquire the
character of originating products , the mode of proof and
the terms as to verification thereof, following the
procedure laid down in Article 14 of Council Regulation
(EEC) No 802/68 of 27 June 1968 concerning the
common definition on the concept of the origin of
goods (2);
Whereas the measures provided for in this Regulation
are in accordance with the opinion of the Committee on
Origin ,
HAS ADOPTED THIS REGULATION :
TITLE 1
Definition of the concept of 'originating products'
Article 1
1 . For the purpose of implementing the provisions
concerning tariff preferences granted by the Community
to certain products originating in the Occupied
Territories , the following shall be considered as products
originating in these territories , provided that these
products have been transported directly, within the
meaning of Article 5 , to the Community :
(a) products wholly obtained in these territories ;
(b) products obtained in these territories in the manu­
facture of which products other than those referred
to in (a) are used, provided that the said products
have undergone sufficient working or processing
within the meaning of Article 3 .
2 . The provisions of paragraph 1 and of Articles 2 to
4 shall not apply to the products in List C in Annex IV.
Article 2
The following shall be considered as wholly obtained in
the Occupied Territories within the meaning of Article
1(a):
(a) mineral products extracted from its soil or from its
seabed ;
(b) vegetable products harvested there ;
(c) live animals born and raised there ;
(d) products obtained there from live animals ;
(e) products obtained by hunting or fishing conducted
there ;
(f) used articles collected there fit only for the recovery
of raw materials ;
(g) waste and scrap resulting from manufacturing
operations conducted there ;
(h) products produced there exclusively from products
specified in (a) to (g).
Article 3
1 . For the purposes of implementing the provisions for
Article 1 (b), the following shall be considered as
sufficient working or processing :
(a) working or processing as a result of which the
products obtained receive a classification under a
tariff heading other than covering each of the
products worked or processed, except, however,
working the processing specified in List A in Annex
II, where the special provisions of that list apply ;
O OJ No L 306 , 1 . 11 . 1986 , p. 103 .
O OJ No L 148 , 28 . 6 . 1968 , p. 1 .
No L 381 /2 Official Journal of the European Communities 31 . 12.86
(b) working or processing specified in List B in Annex
III .
The expressions 'section', 'chapter' and 'tariff heading'
shall mean respectively sections , chapters and tariff
headings in the Customs Cooperation Council
nomenclature for the classification of goods in customs
tariffs .
2 . When, for a given product obtained, a percentage
rule limits in List A and in List B the value of the
materials and parts which can be used, the total value of
these materials and parts , whether or not they have
changed tariff heading in the course of the working,
processing or assembly within the limits and under the
conditions laid down in each of those two lists , may not
exceed, in relation to the value of the product obtained,
the value corresponding either to the common rate , if the
rates are identical in both lists , or to the higher of the
two if they are different .
3 . For the purpose of implementing Article 1 (b), the
following shall in any event be considered as insufficient
working or processing to confer the status of originating
products , irrespective of whether or not there is a change
of tariff heading :
(a) operations to ensure the preservation of products in
good condition during transport and storage
(ventilation, spreading out, drying, chilling, placing
in salt, sulphur dioxide or other aqueous solutions ,
removal of damaged parts , and like operations);
(b) simple operations consisting of removal of dust,
sifting or screening, sorting, classifying, matching
(including the making-up of sets of articles),
washing, painting, cutting up ;
(c) ( i ) changes of packing and breaking up and
assembly of consignments ,
( ii) simple placing in bottles , flasks , bags , cases ,
boxes , fixing on cards or boards , etc ., and all
other simple packing operations ;
(d) the affixing of marks , labels or other like
distinguishing signs on products or their packaging ;
(e) simple mixing of products , whether or not of
different kinds , where one or more components of
the mixture do not meet the conditions laid down in
this Regulation to enable them to be considered as
originating products ;
(f) simple assembly of parts of products to constitute a
complete product ;
(g) a combination of two or more operations specified in
(a) to (f);
(h) slaughter of animals .
Article 4
Where Lists A and B referred to in Article 3 provide that
products obtained in the Occupied Territories shall be
considered as originating therein only if the value of the
products used does not exceed a given percentage of the
value of the products obtained, the values to be taken
into consideration for determining such percentage shall
be ;
— on the one hand,
as regards products whose importation can be
proved, their customs value at the time of impor­
tation ;
as regards products of undetermined origin, the
earliest ascertainable price paid for such products in
the Occupied Territories ;
— and on the other hand,
the ex-works price of the products obtained, less
internal taxes refunded or refundable on exportation .
Article 5
1 . The following shall be considered as transported
direct from the Occupied Territories to the Community :
(a) products transported without passing through
another territory;
(b) products transported through the territories other
than the Occupied Territories , with or without
transhipment or temporary warehousing provided
that transport through those territories is justified for
geographical reasons or exclusively on account of
transport requirements and that the products have
not been delivered for home use there, and have not
undergone operations other than unloading,
reloading and any operation intended to keep them
in good condition ;
2 . Evidence that the conditions specified in paragraph
1 (b) have been fulfilled shall be supplied to the customs
authorities in the Community by the production of :
(a) a through bill of lading drawn up in the Occupied
Territories covering the passage through the country
of transit ; or
(b) a certification by the customs authorities of the
country of transit :
— giving an exact description of the products ,
— stating the dates of unloading and reloading of
the products or of their embarkation or
disembarkation, identifying the ships used,
— certifying the condition under which the products
remained in the transit country ; or
(c) failing these , any substantiating documents .
31 . 12.86 Official Journal of the European Communities No L381 /3
TITLE II
Arrangements for administrative cooperation
Article 6
1 . Originating products within the meaning of this
Regulation shall be eligible , on importation into the
Community, to benefit from the tariff preferences
specified in Article 1 on production of a movement certi­
ficate EUR.l issued by the Chambers of Commerce of
the Occupied Territories provided that they assist the
Community by allowing the customs authorities of
Member States to verify the authenticity of the document
or the accuracy of the information regarding the true
origin of the products in question .
2 . The Commission shall forward the list of the
Chambers of Commerce mentioned in paragraph 1 and
the specimens of stamps used by these bodies to the
Customs authorities of the Member States .
Article 7
1 . A movement certificate EUR.l shall be issued by
the Chambers of Commerce of the Occupied Territories
when the goods to which it relates are exported . It shall
be made available to the exporter as soon as actual
exportation has been effected or ensured .
2 . In exceptional circumstances a movement certificate
EUR. 1 may also be issued after exportation of the goods
to which it relates if it was not issued at the time of
exportation because of errors or involuntary omissions or
special circumstances . In this case , the certificate shall
bear a special reference to the conditions under which it
was issued .
3 . A movement certificate EUR.l shall be issued only
upon a written request by the exporter . Such application
shall be made on a form, a specimen of which is given in
Annex V, which shall be completed in accordance with
this Regulation .
4 . A movement certificate EUR.l may be issued only
where it can serve as the documentary evidence required
for the purpose of implementing the provisions of the
present regulation .
5 . Applications for movement certificates must be kept
for at least two years by the Chambers of Commerce of
the Occupied Territories .
Article 8
1 . The movement certificate EUR.l shall be issued by
the Chambers of Commerce if the goods can be
considered originating products within the meaning of
this Regulation .
2 . For the purpose of verifying whether the conditions
stated in paragraph 1 have been met, the Chambers of
Commerce shall have the right to call for any
documentary evidence or to carry out any check which
they consider appropriate .
3 . It shall be the responsibility of the Chambers of
Commerce to ensure that the forms referred to in Article
9 are duly completed . In particular, they shall check
whether the space reserved for the description of the
goods has been completed in such a manner as to
exclude all possibility of fraudulent additions . To this
end, the description of the goods must be indicated
without leaving any blank lines . Where the space is not
completely filled a horizontal line must be drawn below
the last line of the description, the empty space being
crossed through .
4 . For the purposes of the present Regulation the box
1 1 of the movement certificate EUR. 1 is endorsed by the
competent Chamber of Commerce . The date of issue of
the certificate must be indicated in this box.
Article 9
Movement certificates EUR.l shall be made out on the
form of which a specimen is given in Annex V. This
form shall be printed in one or more of the official
3 . However, originating products within the meaning
of this Regulation which are sent by post (including
those sent by parcel post) shall , provided that the
consignments contain only originating products and that
their value does not exceed 2 355 ECU (*) per
consignment, qualify on entry into the Community for
the tariff preferences specified in Article 1 on production
of a Form EUR.2 , on condition that the assistance
specified in the preceding paragraph is forthcoming in
respect of the said form .
4 . Without prejudice to Article 3 (3), where , at the
request of the person declaring the goods at the customs ,
a dismantled or non-assembled article falling within
Chapter 84 or 85 of the Common Customs Tariff (CCT)
is imported by instalments on the conditions laid down
by the appropriate authorities , it shall be considered to
be a single article and a certificate of origin Form A may
be submitted for the whole article upon importation of
the first instalment.
5 . Accessories , spare parts and tools dispatched With a
piece of equipment, machine , apparatus or vehicle which
are part of the normal equipment and included in the
price thereof or are not separately invoiced shall be
regarded as one with the piece of equipment, machine ,
apparatus or vehicle in question .
6 . Sets in the sense of the General Rule 3 of the CCC
nomenclature shall be regarded as originating when all
component articles are originating products .
Nevertheless , when a set is composed of originating and
non-originating articles , the set as a whole shall be
regarded as originating provided that the value of the
non-originating articles does not exceed 15 % of the
total value of the set.
No L 381 /4 Official Journal of the European Communities 31 . 12 . 86
2 . In other cases of belated presentation, the customs
authorities of the Community may accept the certificates
where the goods have been submitted to them before the
said final date .
Article 14
The discovery of slight discrepancies between the
statements made in the movement certificate EUR.l and
those made in the documents submitted to the customs
office for the purpose of carrying out the formalities for
importing the goods shall not ipso facto render the certi­
ficate null and void if it is duly established that the certi­
ficate does correspond to the goods submitted .
Article 15
It shall always be possible to replace one or more
movement certificates by one or more certificates
provided that this is done at the customs office of the
Community where the goods are located .
languages of the Community. Certificates shall be made
out in one of these languages . If they are handwritten
they shall be completed in ink and in capital letters .
Each certificate shall measure 210 x 297 mm. A
tolerance of up to plus 8 or minus 5 mm in the length
may be allowed . The paper used must be white writing
paper, sized , not containing mechanical pulp and
weighing not less than 25 g/m\ It shall have a printed
green guilloche pattern background making any fal­
sification by mechanical or chemical means apparent to
the eye .
The certificate shall also bear a serial number, either
printed or not, by which it can be identified .
Article 10
1 . Under the responsibility of the exporter, he or his
authorized representative shall request the issue of a
movement certificate EUR. 1 .
2 . The exporter or his representative shall submit with
his request any appropriate supporting document proving
that the goods to be exported are such as to qualify for
the issue of a movement certificate EUR. 1 .
Article 11
A movement certificate EUR.l must be submitted , within
five months of the date of issue by the Chambers of
Commerce, to the customs authorities of the importing
State where the goods are entered .
Article 12
Movement certificates EUR.l shall be submitted to
customs authorities in the importing State , in accordance
with the procedures laid down in Commission Directive
82/57/EEC (') laying down certain provisions for
implementing Council Directive 79/695/EEC (2) on the
harmonization of procedures for the release of goods for
free circulation ('). The said authorities may require a
translation of a certificate . They may also require the
entry form for release for free circulation to be
accompanied by a statement from the importer to the
effect that the products meet the conditions required for
the tariff preferences specified in Article 1 .
Article 13
1 . A movement certificate EUR.l which is submitted
to the customs authorities of the importing Member
State after the final date for presentation specified in
Article 11 may be accepted for the purpose of applying
preferential treatment, where the failure to submit the
certificate by the final date set is due to reasons of force
majeure or exceptional circumstances .
Article 16
Form EUR.2, a specimen of which is given in Annex VI,
shall be completed by the exporter or, under his
responsibility, by his authorized representative . It shall be
made out in one of the official languages of the
Community. If it is handwritten it must be completed in
ink and in capital letters .
Form EUR.2 shall measure 210 x 148 mm. A tolerance
of up to plus 8 or minus 5 mm in the length may be
allowed . The paper used must be white writing paper,
sized , not containing mechanical pulp and weighing not
less than 64 g/m2 .
A form EUR.2 shall be completed for each postal
consignment.
These provisions do not exempt exporters from
complying with any other formalities required by
customs or postal regulations .
Article 17
1 . Goods 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 production of a movement certi­
ficate EUR.l or the completion of a form EUR.2 ,
provided that such goods are not imported by way of
trade and have been declared as meeting the conditions
required for the application of these provisions , and
where there is no doubt as to the veracity of such
declaration .
o OJ No L 28 , 5 . 2 . 1982 , p. 38 .
( 2 ) OJ No L 205 , 13 . 8 . 1979, p. 19 .
31 . 12.86 Official Journal of the European Communities No L 381 /5
2 . Importations which are occasional and consist
solely of goods for the personal use of the recipients or
travellers or their families shall not be considered as
importations by way of trade if it is evident from the
nature and quantity of the goods that no commercial
purpose is in view. Furthermore, the total value of these
goods must not exceed 165 ECU in the case of small
packages or 470 ECU in the case of the contents of
travellers' personal luggage .
Article 18
1 . Goods sent from the Occupied Territories for
exhibition in another country and sold after the
exhibition for importation into the Community shall
benefit on importation from the tariff preferences
specified in Article 1 on condition that the goods meet
the requirements of this Regulation entitling them to be
recognized as originating and provided that it is shown
to the satisfaction of the customs authorities that :
(a) an exporter has consigned these goods from the
Occupied Territories to the country in which the
exhibition is held and has exhibited them there ;
(b) the goods have been sold or otherwise disposed of by
that exporter to a consignee in the Community;
(b) the goods have been consigned during the exhibition
or immediately thereafter to the Community in the
state in which they were sent for exhibition ;
(d) the goods have not, since they were consigned for
exhibition , been used for any purpose other than
demonstration at the exhibition .
2 . A movement certificate EUR.l must be submitted
to the customs authorities in the normal manner. The
name and address of the exhibition must be indicated
thereon . Where necessary, additional documentary
evidence of the nature of the goods and the conditions
under which they have been exhibited may be required .
3 . Paragraph 1 shall apply to any trade, industrial ,
agricultural or crafts exhibition, fair or similar public
show or display which is not organized for private
purposes in shops or business premises with a view to the
sale of foreign goods , and during which the goods
remain under customs control .
— certify that no movement certificate EUR. 1 was
issued at the time of exportation of the goods in
question, and state the reasons .
2 . The Chambers of Commerce of the Occupied
Territories may issue a movement certificate EUR. 1
retrospectively only after verifying that the information
supplied in the exporter's application agrees with that in
the corresponding file .
Certificates issued retrospectively must be endorsed with
one of the following phrases :
— EXPEDIDO A POSTERIORI
— UDSTEDT EFTERFØLGENDE
— NACHTRÄGLICH AUSGESTELLT
— ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ
— ISSUED RETROSPECTIVELY
— DÉLIVRÉ À POSTERIORI
— RILASCIATO A POSTERIORI
— AFGEGEVEN A POSTERIORI
— EMITIDO A POSTERIORI
Article 20
In the event of the theft, loss or destruction of a
movement certificate EUR. 1 , the exporter may apply to
the Chambers of Commerce which issued it for a
duplicate made out on the basis of the export documents
in their possession . The duplicate issued in this way must
be endorsed with one of the following words :
— DUPLICADO
— DUPLIKAT
— DUPLIKAT
— ΑΝΤΙΓΡΑΦΟ
— DUPLICATE
— DUPLICATA
— DUPLICATO
— DUPLICAAT
— SEGUNDA VIA
Article 21
1 . Subsequent verification of movement certificates
EUR. 1 and of forms EUR.2 shall be carried out at
random or whenever the customs authorities of the
importing Member State have reasonable doubt as to the
authenticity of the document or the accuracy of the
information regarding the true origin of the goods in
question .
Article 19
1 . When a certificate is issued in accordance with
Article 7 (2), after the goods to which it relates have
actually been exported, the exporter must in the
application referred to in Article 7 (3) :
— indicate the place and date of consignment of the
goods to which the certificate relates ,
No L 381 /6 Official Journal of the European Communities 31 . 12.86
2 . For the purpose of implementing paragraph 1 , the
customs authorities of the importing Member State shall
return the movement certificate EUR.l or the form
EUR.2 , or a photocopy thereof, to the Chambers of
Commerce giving, where appropriate , the reasons of
form or substance for an inquiry. The invoice , if it has
been submitted , or a copy thereof shall be attached to
the form EUR.2 and the customs authorities shall
forward any information that has been obtained
suggesting that the particulars given on the said certi­
ficate or the said form are inaccurate .
If the customs authorities of the importing Member State
decide to suspend execution of the preferential
treatment, pending the results of the verification, they
shall offer to release the goods to the importer subject to
any precautionary measures judged necessary.
2 . If in cases of reasonable doubt there is no reply in
the six months set out in the paragraph above 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 , a second communi­
cation shall be sent to the Chambers of Commerce
concerned . If after the second communication, the
results of the verification are not communicated as soon
as possible or at the latest within four months to the
requesting authorities , or if these results do not permit
the determination of the authenticity of the document in
question or the real origin of the products , the
requesting authorities shall refuse, except in the case of
force majeure or in exceptional circumstances , any benefit
from the preferential treatment.
3 . For the purpose of subsequent verification of certi­
ficates of origin Form A, copies of the certificates as well
as any export documents referring to them shall be kept
for at least two years by the appropriate Chamber of
Commerce .
Article 23
The endorsements referred to in Articles 19 and 20 shall
be inserted in the 'Remarks' box of the certificate .
Article 24
This Regulation shall enter into force on the third day
following its publication in the Official Journal of the
European Communities.
It shall apply from 16 November 1986 .
Article 22
1 . When an application for subsequent verification has
been made in accordance with the provisions of Article
21 , such verification shall be carried out, and its results
communicated to the customs authorities in the
Community within a maximum of six months . The
results must be such as to establish whether the
movement certificate EUR.l or the Form EUR.2 in
question applies to the products actually exported and
whether these products were in fact eligible to benefit
from the tariff preferences specified in Article 1 .
This Regulation shall be binding in its entirety and directly applicable in all Member
States .
Done at Brussels , 23 December 1986 .
For the Commission
COCKFIELD
Vice-President
31 . 12.86 Official Journal of the European Communities No L 381 /7
ANNEX I
EXPLANATORY NOTES
Note 1
The term 'Occupied Territories' shall cover the west bank of the river Jordan and the Gaza strip both
occupied by Israel .
Note 2 — Article 1
In order to determine whether goods originate in the Occupied Territories , it shall not be necessary to
establish whether the electrical power, fuel , plant and equipment and machines and tools used to obtain
finished goods or whether any products used in the course of production which do not enter ^nd which
were not intended to enter into the final composition of the goods originate in third countries or not.
Note 3 — Article 1
Where a percentage rule is applied in determining originating status of a product obtained in the Occupied
Territories, the value added by the working or processing referred to in Article 1 shall correspond to the
ex-works price of the product obtained less the . customs value of third products imported into these
territories .
Note 4 — Article 3(1 ) and (2) and Article 4
The percentage rule constitutes , where the product obtained appears in List A, a criterion additional to that
of change of heading for any non-originating product used .
Note 5 — Article 1
Packaging shall be deemed to form a whole with the goods contained therein . This provision , however,
shall not apply to packaging which is not of the normal type for the article packed and which has intrinsic
utilization value and is of a durable nature , apart from its function as packaging .
Note 6 — Article 4
'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or
processing is carried out, provided the price includes the value of all the products used in manufacture .
'Customs value' shall be understood as meaning the customs value as determined in accordance with the
Agreement on implementation of Article VII of the General Agreement of Tariffs and Trade done at
Geneva on 12 April 1979 .
Notes to Lists A and B
1 . The lists contain some products which do not benefit from tariff preferences but which may be used in
the manufacture of products which do benefit .
2 . The description of the products in column 2 in the lists corresponds to that of the same heading number
of the Customs Cooperation Council nomenclature .
3 . When a Customs Cooperation Council nomenclature heading number in column 1 of the lists is
prefixed by 'ex', the corresponding rule applies only to the products stated in column 2 .
No L 381 / 8 Official Journal of the European Communities 31 . 12 . 86
ANNEX II
LIST A
List of working or processing operations which result in a change of tariff heading without conferring the
status of originating products on the products undergoing such operations, or conferring this status only
subject to certain conditions
Working or processing that
confers the status of
originating products when the
following conditions are met
Products obtained
Working or processing that does
not confer the status of
originating products
CCT
heading
No
Description
02.06 Meat and edible meat offals (except
poultry liver), salted, in brine, dried
or smoked
Salting, placing in brine, drying or
smoking of meat and edible meat
and edible meat offals of heading
Nos 02.01 and 02.04
04.02 Milk and cream, preserved, con­
centrated or sweetened
Preserving, concentrating, or
adding sugar to milk or cream of
heading No 04.01
04.03 Butter Manufacture from milk or cream
04.04 Cheese and curd Manufacture from products of
heading Nos 04.01 , 04.03
07.02 Vegetables (whether or not
cooked), preserved by freezing
Freezing of vegetables
07.03 Vegetables provisionally preserved
in brine, in sulphur water or in
other preservative solutions , but not
specially prepared for immediate
consumption
Placing in brine or in other
solutions of vegetables of heading
No 07.01
07.04 Dried, dehydrated or evaporated
vegetables, whole, cut, sliced,
broken or in powder, but not
further prepared
Drying, dehydration, evaporation,
cutting, grinding, powdering of
vegetables of heading Nos 07.01 to
07.03
08.10 Fruit (whether or not cooked),
preserved by freezing, not
containing added sugar
Freezing of fruit
08.11 Fruit provisionally preserved (for
example, by sulphur dioxide gas, in
brine , in sulphur water or in other
preservative solutions), but unsuit­
able in that state for immediate
consumption
Placing in brine or in other
solutions of fruit of heading Nos
08.01 to 08.09
31 . 12 . 86 Official Journal of the European Communities No L 381 /9
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
08.12 Fruit, dried , other than that falling
within heading Nos 08.01 , 08.02 ,
08.03 , 08.04 or 08.05
Drying of fruit
11.01 Cereal flours Manufacture from cereals
11.02 Cereal groats and cereal meal ; other
worked cereal grains (for example ,
rolled, flaked , polished, pearled or
kibbled, but not further prepared),
except rice falling within heading
No 10.06 ; germ of cereals , whole ,
rolled, flaked or ground
Manufacture from cereals
11.04 Flour of the dried leguminous
vegetables falling within heading
No 07.05 or of the fruits falling
within any heading in Chapter 8 ;
flour and meal of sago and of roots
and tubers falling within heading
No 07.06
Manufacture from dried leguminous
vegetables of heading No 07.05 ,
products of heading No 07.06 or of
fruit of Chapter 8
11.05 Flour, meal and flakes of potato Manufacture from potatoes
11.07 Malt, roasted or not Manufacture from cereals
11.08 Starches ; inulin Manufacture from cereals of
Chapter 10 , or from potatoes or
other products of Chapter 7
11.09 Wheat gluten , whether or not dried Manufacture from wheat or wheat
flours
15.01 Lard , other pig fat and poultry fat,
rendered or solvent-extracted
Manufacture from products of
heading No 02.05
15.02 Fats of bovine cattle, sheep or
goats , unrendered ; rendered or
solvent-extracted fats (including
'premier jus') obtained from those
unrendered fats
Manufacture from products of
heading Nos 02.01 and 02.06
15.04 Fats and oils , of fish and marine
mammals , whether or not refined
Manufacture from fish or marine
mammals
15.06 Other animal oils and fats
(including neat's-foot oil and fats
from bones or waste)
Manufacture from products of
Chapter 2
No L 381 / 10 Official Journal of the European Communities 31 . 12 . 86
Products obtained
CCT
heading
No
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
Description
ex 15.07 Manufacture from products of
Chapters 7 and 12
Fixed vegetable oils , fluid or solid ,
crude, refined or purified, but not
including chinawood oil , myrtle­
wax, japan wax or oil of tung nuts ,
oleococca seeds or oiticia seeds ;
also not including oils of a kind
used in machinery or mechanical
appliances or for industrial purposes
other than the manufacture of
edible products
16.01 Sausages and the like , of meat,
meat offal or animal blood
Manufacture from products of
Chapter 2
16.02 Other prepared or preserved meat
or meat offal
Manufacture from products of
Chapter 2
ex 17.01 Beet sugar and cane sugar, in solid
form, flavoured or coloured
Manufacture from other products
of Chapter 17 the value of which
exceeds 30 % of the value of the
finished product
ex 17.02 Other sugars , in solid form,
flavoured or coloured
Manufacture from other products
of Chapter 17 the value of which
exceeds 30 % of the value of the
finished product
ex 17.02 Manufacture from any productOther sugars , in solid form, not
flavoured or coloured ; sugar syrups ,
not flavoured or coloured ; artificial
honey, whether or not mixed with
natural honey ; caramel
ex 17.03 Molasses , flavoured or coloured Manufacture from other products
of Chapter 17 the value of which
exceeds 30 % of the value of the
finished product
17.04 Sugar confectionery, not containing
cocoa
Manufacture from other products
of Chapter 17 the value of which
exceeds 30 % of the value of the
finished product
18.06 Chocolate and other food
preparations containing cocoa
Manufacture from products of
Chapter 17 the value of which
exceeds 30 % of the value of the
finished product
ex 19.02 Malt extract Manufacture from products of
heading No 1 1.07
31 - 12 . 86 Official Journal of the European Communities No L 381 / 11
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 19.02 Manufacture from cereals and de­
rivatives thereof, meat and milk, or
in which the value of products of
Chapter 17 used exceeds 30 % of
the value of the finished product
Preparations of flour, meal , starch
or malt extract, of a kind used as
infant food or for dietetic or culi­
nary purposes , containing less than
50 % by weight of cocoa
Macaroni, spaghetti and similar
products
19.03 Manufacture from durum wheat
19.04 Manufacture from potato starchTapioca and sago ; tapioca and sago
substitutes obtained from potato or
other starches
19.05 Prepared foods obtained by the
swelling or roasting of cereals or
cereal products (puffed rice,
cornflakes and similar products)
Manufacture from any product (')
or in which the value of the prod­
ucts of Chapter 17 used exceeds
30 % of the value of the finished
products
Manufacture from products of
Chapter 11
19.07 Bread , ships ' biscuits and other
ordinary bakers' wares, not con­
taining added sugar, honey, eggs ,
fats , cheese or fruit ; communion
wafers , cachets of a kind suitable
for pharmaceutical use , sealing wa­
fers , rice paper and similar products
19.08 Manufacture from products of
Chapter 11
20.01
Pastry, biscuits , cakes and other fine
bakers' wares , whether or not
containing cocoa in any proportion
Vegetables and fruit, prepared or
preserved by vinegar or acetic acid
with or without sugar, whether or
not containing salt, spices or
mustard
Preserving vegetables, fresh or
frozen or preserved temporarily or
preserved in vinegar
20.02 Preserving vegetables, fresh or
frozen
Vegetables prepared or preserved
otherwise than by vinegar or acetic
acid
20.03 Fruit preserved by freezing,
containing added sugar
20.04 Fruit, fruit-peel and parts of plants ,
preserved by sugar (drained , glace
or crystallized)
Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
ex 20.05 Jams , fruit jellies , marmalades , fruit
purées and fruit pastes, being
cooked preparations , containing
added sugar
20.06 Fruit otherwise prepared or
preserved, whether or not
containing added sugar or spirit :
(') This rule does not apply where the use of maize of the 'Zea indurata' type or durum wheat it concerned .
No L 381 / 12 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing of that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
20.06
(cont 'd)
A. Nuts
B. Other fruits Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
Manufacture, without added sugar or
spirit, in which the value of the
constituent originating products of
heading Nos 08.01 , 08.05 and 12.01 ,
represents at least 60 % of the value
of the finished product
ex 20.07 Fruit juices (including grape must),
whether or not containing added
sugar, but unfermented and not
containing spirit
Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
ex 21.02 Roasted chicory and extracts
thereof
Manufacture from chicory roots ,
fresh or dried
21.05 Soups and broths in liquid , solid or
powder form ; homogenized food
preparations
Manufacture from products of
heading No 20.02
ex 21.07 Sugar syrups , flavoured or coloured Manufacture from products of
Chapter 17 of which the value
exceeds 30 % of the value of the
finished product
22.02 Lemonade , flavoured spa waters
and flavoured aerated waters , and
other non-alcoholic beverages , not
including fruit and vegetable juices
falling within heading No 20.07
Manufacture from fruit juices (') or
in which the value of products of
Chapter 17 used exceeds 30 % of
the value of the finished product
22.06 Vermouths , and other wines of
fresh grapes flavoured with
aromatic extracts
Manufacture from products of
heading No 08.04 , 20.07, 22.04 or
22.05
22.08 Ethyl alcohol or neutral spirits ,
undenatured, of a strength of 80°
or higher ; denatured spirits
(including ethyl alcohol and
neutral spirits) or any strength
Manufacture from products of
heading No 08.04 , 20.07, 22.04 or
22.05
22.09 Spirits (other than those of heading
No 2.2.08); liqueurs and other
spirituous beverages ; compound
alcoholic preparations (known as
'concentrated extracts ') for the
manufacture of beverages
Manufacture from products of
heading No 08.04 , 20.07 , 22.04 or
22.05
22.10 Vinegar and substitutes for vinegar Manufacture from products of
heading No 08.04 , 20.07 , 22.04 or
22.05
(') This rule does not apply where fruit juices of pineapple , lime and grapefruit are concerned .
31 . 12 . 86 Official Journal of the European Communities No L 381 / 13
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 23.03 Residues from the manufacture
of maize starch (excluding
concentrated steeping liquors), of a
protein content, calculated on the
dry product, exceeding 40 % by
weight
Manufacture from maize or maize
flour
23.04 Oil-cake and other residues (except
dregs) resulting from the extraction
of vegetable oils
Manufacture from various products
23.07 Sweetened forage ; other
preparations of a kind used in
animal feeding
Manufacture from cereals and
derived products, meat, milk, sugar
and molasses
ex 24.02 Cigarettes, cigars , smoking tobacco Manufacture from products of
heading No 24.01 of which at least
70 % by quantity are originating
products
ex 28.38 Aluminium sulphate Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
30.03 Medicaments (including veterinary
medicaments)
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
31.05 Other fertilizers ; goods of the
present Chapter in tablets , lozenges
and similar prepared forms or in
packings of a gross weight not
exceeding 10 kg
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
32.06 Colour lakes Manufacture from materials of
heading No 32.04 or 32.05 (') . I
32.07 Other colouring matter ; inorganic
products of a kind used as
luminophores
Mixing of oxides or salts of Chapter
28 with extenders such as barium
sulphate , chalk barium carbonate
and satin white (')
ex 33.06 Aqueous distillates and aqueous
solutions of essential oils , including
such products suitable for medicinal
uses
Manufacture from essential oils
(terpeneless or not), concretes ,
absolutes or resinoids (')
35.05 Dextrins and dextrin glues ; soluble
or roasted starches ; starch glues
Manufacture from maize or potatoes
ex 35.07 Prepared enzymes not elsewhere
specified or included
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
37.01 Photographic plates and film in the
flat, sensitized , unexposed , of any
material other than paper, paper­
board or cloth
Manufacture from products of
heading No 37.02 (')
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
No L 381 / 14 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
37.02 Film in rolls, sensitized, unexposed,
perforated or not
Manufacture from products of
heading No 37.01 (')
37.04 Sensitized plates and film , exposed
but not developed, negative or
positive
Manufacture from products of
heading No 37.01 or 37.02 (')
38.11 Disinfectants , insecticides, fungi­
cides, rat poisons , herbicides , anti­
sprouting products, plant growth
regulators and similar products , put
up in forms or packings for sale by
retail or as preparations or as
articles (for example, sulphur­
treated bands , wicks and candles,
fly-papers)
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
38.12 Prepared glazings , prepared dress­
ings and prepared mordants, of a
kind used in the textile , paper,
leather or like industries
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
38.13 Pickling preparations for metal sur­
faces ; fluxes and other auxiliary
preparations for soldering, brazing
or welding ; soldering, brazing or
welding powders and pastes con­
sisting of metal and other materials ;
preparations of a kind used as cores
or coatings for welding rods and
electrodes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
ex 38.14 Anti-knock preparations , oxidation
inhibitors , gum inhibitors, viscosity
improvers , anti-corrosive prep­
arations and similar prepared ad­
ditives for mineral oils , excluding
prepared additives for lubricants
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
38.15 Prepared rubber accelerators Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
38.17 Preparations and charges for fire­
extinguishers ; charged fire-ex­
tinguishing grenades
Manufacture in which the value of the
, products used does not exceed 50 %
of the value of the finished product
38.18 Composite solvents and thinners for
varnishes and similar products
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
( l) These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 / 15
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 38.19 Chemical products and preparations
of the chemical or allied industries
(including those consisting of
mixtures of natural products), not
elsewhere specified or included ;
residual products of the chemical or
allied industries not elsewhere
specified or included , excluding :
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
— Fusel oil and dippel's oil
— Naphthenic acids and their
water-insoluble salts ; esters of
naphthenic acids
— Sulphonaphthenic acids and
their water- insoluble salts ; esters
of sulphonaphthenic acids
— Petroleum sulphonates , ex­
cluding petroleum sulphonates
of alkali metals , of ammonium
or of ethanolamines , thiophen­
ated sulphonic acids of oils
obtained from bituminous
minerals , and their salts
— Mixed alkylbenzenes and mixed
alkylnaphthalenes
— Ion exchangers
— Catalysts
— Getters for vacuum tubes
— Refractory cements or mortars
and similar compositions
— Alkaline iron oxide for the
purification of gas
— Carbon (excluding that in
artificial graphite of heading
No 38.01 ) in metal-graphite or
other compounds, in the form of
small plates, bars or other semi­
manufactures
— Sorbitol other than that of
heading No 29.04
— Ammoniacal gas liquors and
spent oxide produced in coal gas
purification
ex 39.02 Polymerization products Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
No L 381 / 16 31 . 12 . 86Official Journal of the European Communities
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 39.07 Articles of materials of the kinds
described in headings Nos 39.01 to
39.06 with the exception of fans and
hand screens , non-mechanical ;
frames and handles therefor and
parts of such frames and handles ,
and corset busks and similar
supports for articles of apparel
or clothing accessories
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
40.05 Plates , sheets and strip, of unvul­
canized natural or synthetic rubber,
other than smoked sheets and crepe
sheets of heading No 40.01 or
40.02 ; granules of unvulcanized
natural or synthetic rubber
compounded ready for vulcan­
ization ; unvulcanized natural or
synthetic rubber, compounded
before or after coagulation either
with carbon black (with or without
the addition of mineral oil), or with
silica (with or without the addition
of mineral oil), in any form, of a
kind known as masterbatch
Manufacture in which the value of the
products used, except that of natural
rubber, does not exceed 50 % of the
value of the finished product
41.08 Patent leather and imitation patent
leather ; metallized leather
Varnishing or metallizing of leather of
headings Nos 41.02 to 41.06 (other
than skin leather of crossed Indian
sheep and Indian goat or kid , not
further prepared than vegetable
tanned, or if otherwise prepared
obviously unsuitable for immediate use
in the manufacture of leather articles)
in which the value of the skin leather
used does not exceed 50 % of the
value of the finished product
43.03 Articles of furskin Making up from furskin in plates ,
crosses and similar forms (heading
No ex 43.02) (')
ex 44.21 Complete wooden packing cases ,
boxes , crates , drums and similar
packings excepting those made of
fibreboard
Manufacture from boards not cut to
size
ex 44.28 Match splints ; wooden pegs or pins
for footwear
Manufacture from drawn wood
45.03 Articles of natural cork Manufacture from products of
heading No 45.01
ex 48.07 Paper and paperboard, ruled, lined,
or squared, but not otherwise
printed , in rolls or sheets
Manufacture from paper pulp
( l) These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 / 17
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that .
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished products
Writing blocks , envelopes , letter
cards , plain postcards , corres­
pondence cards ; boxes , pouches ,
wallets and writing compendiums ,
of paper or paperboard , containing
only an assortment of paper stat­
ionery
Other paper and paperboard , cut to
size or shape
Manufacture from paper pulp
Boxes, bags and other packing
containers , of paper or paperboard
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
Manufacture from products of
heading No 49.1 1
Picture postcards , Christmas and
other picture greeting cards , printed
by any process , with or without
trimmings
Calendars of any kind, of paper
or paperboard, including calendar
blocks
Manufacture from products of
heading No 49.1 1
48.14
48.15
ex 48.16
49.09
49.10
50.04 (»)
50.05 C)
50.07 (')
;x 50.07 (')
50.09 O
51.01 O
Silk yarn, other than yarn of noil or
other waste silk, not put up for
retail sale
Manufacture from products other than
those of heading No 50.04
Yarn spun from noil or other waste
silk, not put up for retail sale
Manufacture from products of
heading No 50.03
Silk yarn and yarn spun from noil
or other waste silk, put up for retail
sale
Manufacture from products of
headings Nos 50.01 to 50.03
Imitation catgut of silk Manufacture from products of
heading No 50.01 or of heading No
50.03 neither carded nor combed
Woven fabrics of silk, of noil or of
other waste silk
Manufacture from products of
heading No 50.02 or 50.03
Yarn of man-made fibres (conti­
nuous), not put up for retail sale
Manufacture from chemical products
or textile pulp
(') For yarn composed of two or more textile materials , the conditions shown in this list must also be met in respect of each of the headings under which
yarns of the other textile materials of which the mixed yarn is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated .
(2) For fabrics composed of two or more textile materials , the conditions shown in this list must also be met in respect of each of the headings under which
fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 °/o where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
No L 381 / 18 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
51.02 (') Monofil , strip (artificial straw and
the like) and imitation catgut, of
man-made fibre materials
Manufacture from chemical products
or textile pulp
51.03 0) Yarn of man-made fibres (continu­
ous), put up for retail sale
Manufacture from chemical products
or textile pulp
51.04 (2) Woven fabrics of man-made fibres
(continuous), including woven
fabrics of monofil or strip of
heading No 51.01 or 51.02
Manufacture from chemical products
or textile pulp
52.01 0) Metallized yarn, being textile yarn
spun with metal or covered with
metal by any process
Manufacture from chemical products ,
from textile pulp or from natural
textile fibres, or their waste, neither
carded nor combed
52.02 (2) Woven fabrics of metal thread or of
metallized yarn, of a kind used in
articles of apparel , as furnishing
fabrics or the like
Manufacture from chemical products,
from textile pulp or from natural
textile fibres, discontinuous man-made
fibres or their waste
53.06 C) Yarn of carded sheep's or lambs'
wool (woollen yarn), not put up for
retail sale
Manufacture from products of
heading No 53.01 or 53.03
53.07 O Yarn of combed sheep's or lambs'
wool (worsted yarn), not put up for
retail sale
Manufacture from products of
heading No 53.01 or 53.03
53.08 O Yarn of fine animal hair (carded or
combed), not put up for retail sale
Manufacture from raw fine animal
hair of heading No 53.02
53.09 O Yarn of horsehair or of other coarse
animal hair, not put up for retail
sale
Manufacture from raw coarse animal
hair of heading No 53.02 or from raw
horsehair of heading No 05.03
53.10 (') Yarn of sheep's or lambs' wool, of
horsehair or of other animal hair
(fine or coarse), put up for retail
sale
Manufacture from materials of
heading Nos 05.03 and 53.01 to 53.04
(') For yarn composed of two or more textile materials , the conditions shown in the list must also be met in respect of each of the headings under which
yarns of the other textile materials of which the mixed yarn is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 °/o of the total weight of textile materials incorporated .
(2) For fabrics composed of two or more textile materials , the conditions shown in this list must also be met in respect of each of the headings under which
fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 °/o of the total weight of textile materials incorporated .
This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
31 . 12 . 86 Official Journal of the European Communities No L 381 / 19
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
53.11 O Woven fabrics of sheep's or lambs'
wool or of fine animal hair
Manufacture from materials of
headings Nos 53.01 to 53.05
53.12 O Woven fabrics of horsehair or of
other coarse animal hair
Manufacture from products of
headings Nos 53.02 to 53.05 or from
horsehair of heading No 05.03
54.03 (2) Flax or ramie yarn, not put up for
retail sale
Manufacture either from products of
heading No 54.01 neither carded nor
combed or from products of heading
No 54.02
54.04 O Flax or ramie yarn, put up for retail
sale
Manufacture from materials of
heading No 54.01 or 54.02
54.05 C) Woven fabrics of flax or of ramie Manufacture from materials of
heading No 54.01 or 54.02
55.05 (2) Cotton yarn, not put up for retail
sale
Manufacture from materials of
heading No 55.01 or 55.03
55.06 (2) Cotton yarn, put up for retail sale Manufacture from materials of
heading No 55.01 or 55.03
55.07 (') Cotton gauze Manufacture from materials of
heading No 55.01 , 55.03 or 55.04
55.08 (') Terry towelling and similar terry
fabrics, of cotton
Manufacture from materials of
heading No 55.01 , 55.03 or 55.04
55.09 (') Other woven fabrics of cotton Manufacture from materials of
heading No 55.01 , 55.03 or 55.04
56.01 Man-made fibres (discontinuous),
not carded, combed or otherwise
prepared for spinning
Manufacture from chemical products
or textile pulp
56.02 Continuous filament tow for the
manufacture of man-made fibres
(discontinuous)
Manufacture from chemical products
or textile pulp
56.03 Waste (including yarn waste and
pulled or garnetted rags) of man­
made fibres (continuous or dis­
continuous), not carded , combed or
otherwise prepared for spinning
Manufacture from chemical products
or textile pulp
(') For fabrics composed of two or more textile materials , the conditions shown in this list must also be met in respect of each of the headings under which
fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 °/o where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
( 2 ) For yarn composed of two or more textile materials , the conditions shown in the list must also be met in respect of each of the headings under which
yarns of the other textile materials of which the mixed yarn is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated .
No L 381 /20 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
56.04 Man-made fibres (discontinuous or
waste), carded , combed or other­
wise prepared for spinning
Manufacture from chemical products
or textile pulp
56.05 (') Yarn of man-made fibres (discon­
tinuous or waste), not put up for
retail sale
Manufacture from chemical products
or textile pulp
56.06 (') Yarn of man-made fibres (discon­
tinuous or waste), put up for retail
sale
Manufacture from chemical products
or textile pulp
56.07 O Woven fabrics of man-made fibres
(discontinuous or waste)
Manufacture from products of
headings Nos 56.01 to 56.03
57.06 O Yarn of jute or of other textile
based fibres of heading No 57.03
Manufacture from raw jute or from
other raw textile bast fibres of heading
No 57.03
ex 57.07 O Yarn of true hemp Manufacture from true hemp, raw
ex 57.07 O Yarn of other vegetable textile
fibres , excluding yarn of true hemp
Manufacture from raw vegetable
textile fibres of heading Nos 57.02 to
57.04
ex 57.07 Paper yarn Manufacture from products of Chap­
ter 47 , from chemical products , textile
pulp or from natural textile fibres ,
discontinuous man-made fibres or
their waste , neither carded nor
combed
57.10 O Woven fabrics of jute or of other
textile bast fabrics of heading No
57.03
Manufacture from raw jute or from
other raw textile bast fibres of heading
No 57.03
ex 57.11 O Woven fabrics of other vegetable
textile fibres
Manufacture from materials of
heading No 57.01 , 57.02 , 57.04 or
from coir yarn of heading No 57.07
(') For yarn composed of two or more textile materials , the conditions shown in the list must also be met in respect of each of the headings under which
yarns of the other textile materials of which the mixed yarn is composed would be classified . This rule , however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated .
(2) For fabrics composed of two or more textile materials , the conditions shown in this list must also be met in respect of each of the headings under which
fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule, however, does not apply to any one or more
mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
31 . 12 . 86 Official Journal of the European Communities No L 381 /21
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 57.11 Woven fabrics of paper yarn Manufacture from paper, from
chemical products , textile pulp or
from natural textile fibres , discon­
tinuous man-made fibres or their
waste
58.01 0) Carpets , carpeting and rugs ,
knotted (made up or not)
Manufacture from materials of
headings Nos 50.01 to 50.03 , 51.01 ,
53.01 to 53.05 , 54.01 , 55.01 to 55.04 ,
56.01 to 56.03 or 57.01 to 57.04
58.02 0) Other carpets , carpeting, rugs , mats
and matting, and 'Kelem', 'Schu­
macks ' and 'Karamanie' rugs and
the like (made up or not)
Manufacture from materials of
headings Nos 50.01 to 50.03 , 51.01 ,
53.01 to 53.05 , 54.01 , 55.01 to 55.04 ,
56.01 to 56.03 , 57.01 to 57.04 or from
coir yarn of heading No 57.07
58.04 O Woven pile fabrics and chenille
fabrics (other than terry towelling
or similar terry fabrics of cotton
falling within heading No 55.08 and
fabrics falling within heading No
58.05 )
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 , 57.01 to 57.04 or from chemical
products or textile pulp
58,05 (') Narrow woven fabrics , and narrow
fabrics (bolduc) consisting of warp,
without weft assembled by means
of an adhesive , other than goods
falling within heading No 58.06
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or 57.01 to 57.04 or from
chemical products or textile pulp
58.06 (') Woven labels , badges and the like,
not embroidered, in the piece , in
strips or cut to shape or size
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or from chemical products or
textile pulp
58.07 0) Chenille yarn (including flock
chenille yarn), gimped yarn (other
than metallized yarn of heading No
52.01 and gimped horsehair yarn);
braids and ornamental trimmings in
the piece ; tassels , pompons and the
like
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or from chemical products or
textile pulp
58.08 0) Tulle and other net fabrics (but
not including woven , knitted or
crocheted fabrics), plain
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or from chemical products or
textile pulp
58.09 O Tulle and other net fabrics (but
not including woven , knitted or
crocheted fabrics), figured ; hand or
mechanically made lace , in the
piece , in strips or in motifs
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or from chemical products or
textile pulp
(') For products composed of two or more textile materials , the conditions shown in column 4 must be met in respect of each of the textile materials of
which the mixed product is composed . This rule , however, does not apply to any one or more mixed textile materials whose weight does not exceed
10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
31 . 12 . 86No L 381 /22 Official Journal of the European Communities
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
58.10 Embroidery, in the piece , in strips
or in motifs
Manufacture in which the value of the
product used does not exceed 50 % of
the value of the finished product
59.01 O Wadding and articles of wadding ;
textile flock and dust and mill neps
Manufacture either from natural fibres
or from chemical products or textile
pulp
ex 59.02 O Felt and articles of felt, with the
exception of needled felt, whether
or not impregnated or coated
Manufacture either from natural fibres
or from chemical products or textile
pulp
ex 59.02 O Needled felt, whether or not
impregnated or coated
Manufacture either from natural fibres
or from chemical products or textile
pulp or from fibre or continuous
polypropylene filament of which the
denomination of the filaments is less
than 8 denier and of which the value
does not exceed 40 % of the value of
the finished product
59.03 O Bonded fibre fabrics , similar bonded
yarn fabrics , and articles of such
fabrics , whether or not impregnated
or coated
Manufacture either from natural fibres
or from chemical products or textile
pulp
59.04 O Twine, cordage , ropes and cables ,
plaited or not
Manufacture either from natural fibres
or from chemical products or textile
pulp or from coir yarn of heading No
57.07
59.05 O Nets and netting made of twine,
cordage or rope , and made up
fishing nets of yarn, twine, cordage
or rope
Manufacture either from natural fibres
or from chemical products or textile
pulp or from coir yarn of heading No
57.07
59.06 (•) Other articles made from yarn,
twine, cordage , rope or cables,
other than textile fabrics and
articles made from such fabrics
Manufacture either from natural fibres
or from chemical products or textile
pulp or from coir yarn of heading
No 57.07
59.07 Textile fabrics coated with gum or
amylaceous substances, of a kind
used for the outer covers of books
and the like ; tracing cloth ; prepared
painting canvas ; buckram and
similar fabrics for hat foundations
and similar uses
Manufacture from yarn
59.08 Textile fabrics impregnated , coated ,
covered or laminated with prep­
arations of cellulose derivatives or
of other artificial plastic materials
Manufacture from yarn
59.10 (') Linoleum and materials prepared on
a textile base in a similar manner to
linoleum, whether or not cut to
shape or of a kind used as floor
coverings ; floor coverings consisting
of a coating applied on a textile
base , cut to shape or not
Manufacture either from yarn or from
textile fibres
(') For products composed of two or more textile materials , the conditions shown in column 4 must be met in respect of each of the textile materials of
which the mixed product is composed . This rule , however, does not apply to any one or more mixed textile materials whose weight does not exceed
10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 °/o where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
31 . 12 . 86 Official Journal of the European Communities No L 381 /23
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 59.11 Rubberized textile fabrics , other
than rubberized, knitted or
crocheted goods, with the exception
of those consisting of fabric of
continuous synthetic textile fibres,
or of fabric composed of parallel
yarns of continuous synthetic textile
fibres , impregnated or covered with
rubber latex, containing at least
90 % by weight of textile materials
and used for the manufacture of
tyres or for other technical uses
Manufacture from yarn
ex 59.11 Rubberized textile fabrics, other
than rubberized knitted or
crocheted goods, consisting of
fabric of continuous synthetic textile
fibres, or of fabric composed of
parallel yarns of continuous
synthetic textile fibres, impregnated
or covered with rubber latex,
containing at least 90 % by weight
of textile materials and used for the
manufacture of tyres or for other
technical uses
Manufacture from chemical products
59.12 Textile fabrics otherwise impreg­
nated or coated ; painted canvas
being theatrical scenery, studio
back-cloths or the like
Manufacture from yarn
59.13 ( l) Elastic fabrics and trimmings (other
than knitted or crocheted goods)
consisting of textile materials
combined with rubber threads
Manufacture from single yarn
59.15 C) Textile hosepiping and similar
tubing, with or without lining
armour or accessories of other
materials
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or 57.01 to 57.04 or from
chemical products or textile pulp
59.16 O Transmission , conveyor or elevator
belts or belting, of textile material ,
whether or not strengthened with
metal or other material
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04 , 56.01 to
56.03 or 57.01 to 57.04 or from
chemical products or textile pulp
59.17 O Textile fabrics and textile articles ,
of a kind commonly used in
machinery or plant , excluding
polishing discs or rings, other than
of felt
Manufacture from materials of
headings Nos 50.01 to 50.03 , 53.01 to
53.05 , 54.01 , 55.01 to 55.04, 56.01 to
56.03 or 57.01 to 57.04 or from
chemical products or textile pulp
ex 59.17 Polishing discs or rings , other than
of felt
Manufacture from yarn or from waste
fabrics or rags of heading No 63.02
(') For products composed of two or more textile materials , the conditions shown in column 4 must be met in respect of each of the textile materials of
which the mixed product is composed . This rule , however, does not apply to any one or more mixed textile materials whose weight does not exceed
10 o/o of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within headings Nos ex 51.01 and ex 58.07 ,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
No L 381 /24 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex
Chapter
60 O
Knitted and crocheted goods,
excluding knitted or crocheted
goods obtained by sewing or by the
assembly of pieces of knitted or
crocheted goods (cut or obtained
directly to shape)
Manufacture from natural fibres ,
carded or combed, from materials of
heading Nos 56.01 to 56.03 from
chemical products or textile pulp
ex 60.02 Gloves, mittens and mitts , knitted
or crocheted , not elastic or rubber­
ized , obtained by sewing or by the
assembly of pieces of knitted or
crocheted goods (cut or obtained
directly to shape)
Manufacture from yarn (2)
ex 60.03 Stockings , understockings , socks ,
ankle-socks, sockettes and the like ,
knitted or crocheted, not elastic or
rubberized , obtained by sewing or
by the assembly of pieces of knitted
or crocheted goods (cut or obtained
directly to shape)
Manufacture from yarn (2)
ex 60.04 Under garments , knitted or cro­
cheted , not elastic nor rubberized ,
obtained by sewing or by the
assembly of pieces of knitted or
crocheted goods (cut or obtained
directly to shape)
Manufacture from yarn (2)
ex 60.05 Outer garments and other articles,
knitted or crocheted, not elastic or
rubberized, obtained by sewing or
by the assembly of pieces of knitted
or crocheted goods (cut or obtained
directly to shape)
Manufacture from yarn (2)
ex 60.06 Other articles , knitted or crocheted,
elastic or rubberized (including
elastic knee-caps and elastic
stockings), obtained by sewing or
by the assembly of pieces of knitted
or crocheted goods (cut or obtained
directly to shape)
Manufacture from yarn (2)
ex 61.01 Men's and boys' outer garments ,
excluding fire-resistant equipment
of cloth covered by foil of alumi­
nized polyester
Manufacture from yarn (2) (3 )
ex 61.01 Fire-resistant equipment of cloth
covered by foil of aluminized
polyester
Manufacture from uncoated cloth of
which the value does not exceed
40 % of the value of the finished
product ( 2) ( 3)
(') For products composed of two or more textile materials , the conditions shown in column 4 must be met in respect of each of the textile materials of
which the mixed product is composed . This rule , however, does not apply to any one or more mixed textile materials whose weight does not exceed
10 % of the total weight of textile materials incorporated . This percentage shall be increased :
— to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling
within heading Nos ex 51.01 and ex 58.07 ,
— to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of
a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
transparent or coloured glue between two films of artificial plastic material .
( 2 ) Trimmings and accessories (excluding linings and interlining) which change tariff heading do not remove the originating status of the product obtained
if their weight does not exceed 10 % of the total weight of all the textile materials incorporated .
( 3) These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 /25
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 61.02 Women's , girls ' and infants ' outer
garments , not embroidered , ex­
cluding fire-resistant equipment of
cloth covered by foil of aluminized
polyester
Manufacture from yarn ( l ) ( 2)
ex 61.02 Fire-resistant equipment of cloth
covered by foil of aluminized
polyester
Manufacture from uncoated cloth of
which the value does not exceed
40 % of the value of the finished
product (') ( 2)
ex 61.02 Women's, girls ' and infants ' outer
garments , embroidered
Manufacture from fabrics , not
embroidered , the value of which does
not exceed 40 % of the value of the
finished product (')
61.03 Men's and boys' under garments ,
including collars , shirt fronts and
cuffs
Manufacture from yarn (') ( 2)
61.04 Women's , girls ' and infants' under
garments
Manufacture from yarn (')
ex 61.05 Handkerchiefs , not embroidered Manufacture from unbleached single
yarn O (2) (5 )
ex 61.05 Handkerchiefs, embroidered Manufacture from fabrics , not em­
broidered, the value of which does not
exceed 40 % of the value of the
finished product (')
ex 61.06 Shawls , scarves , mufflers, mantillas ,
veils and the like , not embroidered
Manufacture from unbleached single
yarn of natural textile fibres or
discontinuous man-made fibres or
their waste or from chemical products
or textile pulp (') ( 2)
ex 61.06 Shawls, scarves , mufflers , mantillas ,
veils and the like, embroidered
Manufacture from fabrics , not em­
broidered, the value of which does not
exceed 40 % of the value of the
finished product (')
61.07 Ties , bow ties and cravats Manufacture from yarn (') (2 )
61.09 Corsets , corset-belts , suspender­
belts , brassieres , braces , suspenders ,
garters and the like (including such
articles of knitted or crocheted
fabric), whether or not elastic
Manufacture from yarn (') ( 2)
ex 61.10 Gloves , mittens , mitts , stockings ,
socks and sockettes , not being
knitted or crocheted goods
excluding fire-resistant equipment
of cloth covered by foil of
aluminized polyester
Manufacture from yarn (*) ( 2 )
(') Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product
obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated .
(2) These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B.
(3) For products obtained from two or more textile materials , this rule does not apply to one or more of the mixed textile materials if its or their weight
does not exceed 10 % of the total weight of all the textile materials incorporated .
No L 381 /26 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
ex 61.10 Fire-resistant equipment of cloth
covered by foil of aluminized
polyester
Manufacture from uncoated cloth of
which the value does not exceed 40 %
of the value of the finished prod­
uct 0 0
ex 61.11 Made up accessories for articles of
apparel (for example, dress shields ,
shoulder and other pads , belts ,
muffs , sleeve protectors , pockets),
with the exception of collars , tuck­
ers , fallals , bodice-fronts , jabots ,
cuffs , flounces , yokes and similar
accessories and trimmings for
women's and girls ' garments ,
embroidered
Manufacture from yarn (*) (2)
ex 61.11 Collars , tuckers , fallals , bodice­
fronts, jabots, cuffs , flounces , yokes
and similar accessories and
trimmings for women's and girls '
garments , embroidered
Manufacture from fabrics not em­
broidered, the value of which does not
exceed 40 % of the value of the
finished products ( l )
62.01 Travelling rugs and blankets Manufacture from unbleached yarn of
Chapters 50 to 56 (2) (3)
ex 62.02 Bed linen, table linen, toilet linen
and kitchen linen ; curtains and
other furnishing articles ; not
embroidered
Manufacture from unbleached single
yarn (2) (>)
ex 62.02 Bed linen , table linen, toilet linen
and kitchen linen ; curtains and
other furnishing articles ; embroid­
ered
Manufacture from fabrics, not
embroidered, the value of which does
not exceed 40 % of the value of the
finished product
62.03 Sacks and bags , of a kind used for
the packing or goods
Manufacture from chemical products ,
textile pulp or from natural textile
fibres, discontinuous man-made fibres
or their waste (2) (3 )
62.04 Tarpaulins , sails , awnings , sun­
blinds, tents and camping goods
Manufacture from single unbleached
yarn (>) (3 )
ex 62.05 Other made up textile articles
(including dress patterns) excluding
fans and hand-screens , non­
mechanical ; frames and handles
therefor and parts of such frames
and handles
Manufacture in which the value of the
products used does not exceed 40 %
of the value of the finished product
64.01 Footwear with outer soles and up­
pers of rubber or artificial plastic
material
Manufacture from assemblies of
uppers affixed to inner soles or to
other sole components , but without
outer soles , of any material except
metal
-
(*) Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product
obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated .
(2) These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B.
(3) For products obtained from two or more textile materials , this rule does not apply to one or more of the mixed textile materials if its or their weight
does not exceed' 10 % of the total weight of all the textile materials incorporated .
31 . 12 . 86 Official Journal of the European Communities No L 381 /27
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
64.02 Footwear with outer soles of leather
or composition leather footwear
(other than footwear falling within
heading No 64.01 ) with outer soles
of rubber or artificial plastic
material
Manufacture from assemblies of up­
pers affixed to inner soles or to
other sole components, but without
outer soles, of any material except
metal
64.03 Footwear with outer soles of wood
or of cork
Manufacture from assemblies of
uppers affixed to inner soles or to
other sole components, but without
outer soles , of any material except
metal
64.04 Footwear with outer soles of other
materials
Manufacture from assemblies of
uppers affixed to inner soles or to
other sole components , but without
outer soles , of any material except
metal
65.03 Felt hats and other felt headgear,
being headgear made from the felt
hoods and plateaux falling within
heading No 65.01 , whether or not
lined or trimmed
Manufacture from textile fibres
65.05 Flats and other headgear (including
hair nets), knitted or crocheted, or
made up from lace, felt or other
textile fabric in the piece (but not
from strips), whether or not lined or
trimmed
Manufacture either from yarn or from
textile fibres
66.01 Umbrellas and sunshades (including
walking-stick umbrellas, umbrella
tents, and garden and similar
umbrellas)
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
ex 70.07 Cast, rolled, drawn or blown glass
(including flashed or wired glass)
cut to shape other than rectangular
shape, or bent or otherwise worked
(for example, edge worked or
engraved) whether or not surface
ground or polished ; multiple-walled
insulating glass
Manufacture from drawn, cast or
rolled glass of heading Nos 70.04 to
70.06
70.08 Safety glass consisting of toughened
or laminated glass, shaped or not
Manufacture from drawn, cast or
rolled glass of headings Nos 70.04
to 70.06
70.09 Glass mirrors (including rearview
mirrors), unframed , framed or
backed
Manufacture from drawn, cast or
rolled glass of headings Nos 70.04
to 70.06
No L 381 /28 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
71.15 Articles consisting of, or incor­
porating, pearls , precious or semi­
precious stones (natural , synthetic
or reconstructed)
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
73.07 Blooms , billets , slabs and sheet bars
(including tinplate bars), of iron or
steel ; pieces roughly shaped by
forging, of iron or steel
Manufacture from products of
heading No 73.06
73.08 Iron or steel coils for re-rolling Manufacture from products of
heading No 73.07
73.09 Universal plates of iron or steel Manufacture from products of
headings Nos 73.07 to 73.08
73.10 Bars and rods (including wire rod),
of iron or steel , hot-rolled, forged ,
extruded , cold-formed , or cold-
finished (including precision-made);
hollow mining drill steel
Manufacture from products of
heading No 73.07
73.11 Angles , shapes and sections , of iron
or steel , hot-rolled , forged, ex­
truded , cold-formed or cold-
finished ; sheet piling of iron or
steel , whether or not drilled,
punched or made from assembled
elements
Manufacture from products of
headings Nos 73.07 to 73.10 , 73.12
or 73.13
73.12 Hoop and strip, of iron or steel ,
hot-rolled or cold-rolled
Manufacture from products of
headings Nos 73.07 to 73.09 or
73.13
73.13 Sheets and plates , of iron or steel ,
hot-rolled or cold-rolled
Manufacture from products of
headings Nos 73.07 to 73.09
73.14 Iron or steel wire, whether or not
coated, but not insulated
Manufacture from products of
heading No 73.10
73.16 Railway and tramway track con­
struction material of iron or steel ,
the following : rails , check-rails ,
switch blades , crossings (or frogs),
crossing pieces , point rods , rack
rails , sleepers , fish-plates, chairs ,
chair wedges , sole plates (base
plates), rail clips , bed-plates , ties
and other materials specialized for
joining or fixing rails
Manufacture from products of
heading No 73.06
73.18 Tubes and pipes and blanks there­
for, of iron (other than of cast iron)
or steel , excluding high-pressure
hydro-electric conduits
Manufacture from products of
headings Nos 73.06 and 73.07 or
heading No 73.15 in the forms
specified in headings Nos 73.06 and
73.07
74.03 Wrought bars , rods , angles , shapes
and sections , of copper ; copper wire
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product ( l )
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 /29
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
74.04 Wrought plates , sheets and strip , of
copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.05 Copper foil (whether or not
embossed, cut to shape, perforated ,
coated, printed , or backed with
paper or other reinforcing material),
of a thickness (excluding any
backing) not exceeding 0,15 mm
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.06 Copper powders and flakes Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.07 Tubes and pipes and blanks there­
for, of copper ; hollow bars of
copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.08 Tube and pipe fittings (for example,
joints , elbows , sockets and flanges),
of copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.10 Stranded wire , cables , cordage ,
ropes, plaited bands and the like, of
copper wire , but excluding insulated
electric wires and cables
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the , finished product (')
74.11 Gauze, cloth, grill , netting, fencing,
reinforcing fabric and similar
materials (including endless bands),
of copper wire ; expanded metal ,
of copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.15 Nails , tacks , staples , hook-nails ,
spiked cramps , studs , spikes and
drawing pins , of copper, or of iron
or steel with heads of copper ; bolts
and nuts ( including bolt ends and
screw studs), whether or not
threaded or tapped, and screws
(including screw hooks and screw
rings) of copper ; rivets , cotters ,
cotter-pins , washers and spring
washers , of copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.16 Springs , of copper Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
No L 381 /30 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
74.17 Cooking and heating apparatus of a
kind used for domestic purposes,
not electrically operated, and parts
thereof, of copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.18 Other articles of a kind commonly
used for domestic purposes, sanitary
ware for indoor use, and parts of
such articles and ware , of copper
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
74.19 Other articles of copper Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
75.02 Wrought bars , rods, angles , shapes
and sections, of nickel ; nickel wire
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
75.03 Wrought plates, sheets and strip, of
nickel ; nickel foil ; nickel powders
and flakes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
75.04 Tubes and pipes and blanks there­
for, of nickel ; hollow bars , and tube
and pipe fittings (for example,
joints, elbows , sockets and flanges),
of nickel
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (*)
75.05 Electro-plating anodes, of nickel ,
wrought or unwrought, including
those produced by electrolysis
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (*)
75.06 Other articles of nickel Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
76.02 Wrought bars , rods , angles , shapes
and sections , of aluminium ;
aluminium wire
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.03 Wrought plates, sheets and strip, of
aluminium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.04 Aluminium foil (whether or not
embossed, cut to shape, perforated ,
coated, printed, or backed with
paper or other reinforcing material),
of a thickness (excluding any
backing) not exceeding 0,20 mm
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 /31
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
76.05 Aluminium powders and flakes Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.06 Tubes and pipes and blanks there­
for, of aluminium ; hollow bars of
aluminium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.07 Tube and pipe fittings (for example,
joints, elbows , sockets and flanges),
of aluminium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.08 Structures and parts of structures
(for example , hangars and other
buildings, bridges and bridge­
sections , towers, lattice masts, roofs ,
roofing frameworks , door and
window frames, balustrades , pillars
and columns), of aluminium ; plates ,
rods, angles, shapes, sections, tubes
and the like, prepared for use in
structures, of aluminium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.09 Reservoirs , tanks , vats and similar
containers , for any material (other
than compressed or liquefied gas),
of aluminium of a capacity
exceeding 300 litres , whether or not
lined or heat-insulated, but not
fitted with mechanical or thermal
equipment
Manufacture in which the. value of the
products used does not exceed 50 %
of the value of the finished product
76.10 Casks , drums , cans , boxes and
similar containers (including rigid
and collapsible tubular containers),
of aluminium, of a description
commonly used for the conveyance
or packing of goods
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.11 Containers , of aluminium, for
compressed or liquefied gas
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.12 Stranded wire , cables, cordage,
ropes , plaited bands and the like, of
aluminium wire, but excluding
insulated electric wires and cables
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
76.15 Articles of a kind commonly used
for domestic purposes , sanitary
ware for indoor use , and parts of
such articles and ware , of alu­
minium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
No L 381 /32 Official journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
76.16 Other articles of aluminium Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
77.02 Wrought bars , rods , angles , shapes
and sections, of magnesium ;
magnesium wire ; wrought plates ,
sheets and strip , of magnesium ;
magnesium foil ; raspings and
shavings of uniform size, powders
and flakes , of magnesium ; tubes
and pipes and blanks therefor, of
magnesium ; hollow bars of magne­
sium ; other articles of magnesium
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
78.02 Wrought bars , rods , angles , shapes
and sections , of lead ; lead wire
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
78.03 Wrought plates , sheets and strip , of
lead
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
78.04 Lead foil (whether or not embossed ,
cut to shape , perforated , coated ,
printed , or backed with paper or
other reinforcing material) of a
weight (excluding any backing) not
exceeding 1,7 kg/m2 ; lead powders
and flakes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
78.05 Tubes and pipes and blanks there­
for, of lead ; hollow bars , and tube
and pipe fittings (for example ,
joints , elbows , sockets , flanges and
S-bends), of lead
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
78.06 Other articles of lead Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product (')
79.02 Wrought bars , rods , angles , shapes
and sections , of zinc ; zinc wire
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
79.03 Wrought plates , sheets and strip, of
zinc ; zinc foil ; zinc powders and
flakes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
79.04 Tubes and pipes and blanks there­
for, of zinc ; hollow bars , and tube
and pipe fittings (for example,
joints , elbows , sockets and flanges),
of zinc
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
31 . 12 . 86 Official Journal of the European Communities No L 381 /33
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
79.06 Other articles of zinc Manufacture in which the value of the
products used does not exceed 50%
of the value of the finished product
80.02 Wrought bars , rods , angles , shapes
and sections , of tin ; tin wire
Manufacture in which the value of the
products used does not exceed 50%
of the value of the finished product
80.03 Wrought plates , sheets and strip, of
tin
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
80.04 Tin foil (whether or not embossed,
cut to shape, perforated, coated,
printed, or backed with paper or
other reinforcing material), of a
weight (excluding any backing) not
exceeding 1 kg/m2 ; tin powders and
flakes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
80.05 Tubes and pipes and blanks there­
for, of tin ; hollow bars , and tube
and pipe fittings (for example,
joints , elbows , sockets and flanges),
of tin
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
82.05 Interchangeable tools for hand
tools , for machine tools or for
power-operated hand tools (for
example , for pressing, stamping,
drilling, tapping, threading, boring,
broaching, milling, cutting, turning,
dressing, morticing or screw­
driving), including dies for wire
drawing, extrusion dies for metal ,
and rock drilling bits
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product (')
82.06 Knives and cutting blades , for
machines or for mechanical
appliances
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product (')
ex
Chapter
84
Boilers , machinery and mechanical
appliances and parts thereof,
excluding refrigerators and refri­
gerating equipment (electrical and
other) (heading No 84.15) and
sewing machines (lock-stitch only)
with heads of a weight not
exceeding 16 kg without motor or
17 kg including the motor (No ex
84.41 )
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product (2)
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance
with the conditions laid down in List B.
( 2) These provisions shall not apply to fuel elements of heading No 84.59 until 31 December 1988 .
No L 381 /34 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
84.15 Refrigerators and refrigerating
equipment (electrical and other)
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
ex 84.41 Sewing machines (lock-stitch only)
with heads of a weight not
exceeding 16 kg without motor or
1 7 kg including the motor
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that :
— at least 50 % in value of the ma­
terials and parts (*) used for the
assembly or the head (motor
excluded) are originating products
and
— the thread tension, crochet and
zigzag mechanisms are originating
products
ex
Chapter
85
Electrical machinery and
equipment ; parts thereof; excluding
products of heading No 85.14 or
85.15
Working, processing or assembly in
which the value of the non-originating
materials and parts used do not exceed
40 % of the value of the finished pro­
duct
85.14 Microphones and stands therefor ;
loudspeakers ; audio-frequency
electric amplifiers
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that :
— at least 50 % in value of the ma­
terials and parts (') used are orig­
inating products, and
— the value of the non-originating
transistors used does not exceed
3 % of the value of the finished
product (2)
(') In determining the value of products , materials and parts , the following must be taken into account :
(a) in respect of originating products , materials and parts , the first verifiable price paid , or the price which would be paid in case of sale, for the said
products on the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provisions of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
(2) This percentage is not cumulative with the 40 % .
31 . 12 . 86 Official Journal of the European Communities No L 381 /35
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
85.15 Radiotelegraphic and radiotele­
phonic transmission and reception
apparatus ; radio-broadcasting and
television transmission and recep­
tion apparatus (including receivers
incorporating sound recorders or
reproducers) and television cameras ;
radio navigational aid apparatus ,
radar apparatus and radio remote­
control apparatus
Working, processing or assembly in
which the value of tne non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that :
— at least 50 % in value of the ma­
terials and parts (') used are orig­
inating products, and
— the value of the non-originating
transistors used does not exceed
3 % of the value of the finished
product (2)
Chapter
86
Railway and tramway locomotives ,
rolling-stock and parts thereof; rail­
way and tramway track fixtures and
fittings ; traffic signalling equipment
of all kinds (not electrically
powered)
Working, processing or assembly in
which tne value of the materials and
parts used does not exceed 40 % of
the value of the finished product
ex
Chapter
87
Vehicles, other than railway or
tramway rolling-stock, and parts
thereof, excluding products of
heading No 87.09
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product
87.09 Motor-cycles , auto-cycles and
cycles fitted with an auxiliary
motor, with or without side-cars ;
side-cars of all kinds
Working, processing or assembly in
which the value of tne non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
ex
Chapter
90
Optical , photographic, cinemato­
graphic, measuring, checking,
precision, medical and surgical
instruments and apparatus and parts
thereof, excluding products of
headings Nos 90.05 , 90.07 (except
electrically ignited flashbulbs),
90.08 , 90.12 and 90.26
Working, processing or assembly in
which tne value of the materials and
parts used does not exceed 40 % of
the value of the finished product
(') In determining the value of products , materials and parts , the following must be taken into account :
(a) in respect of originating products , materials and parts , the first verifiable price paid , or the price which would be paid in case of sale, for the said
products on the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provisions of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
( 2) This percentage is not cumulative with the 40 °/o .
No L 381 /36 Official Journal of the European Communities 31 . 12 . 86
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers tne status of
originating products when the
following conditions are met
CCT
heading
No
Description
90.05 Refracting telescopes (monocular
and binocular), prismatic or not
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
90.07 Photographic cameras ; photo­
graphic flashlight apparatus and
flashbulbs other than discharge
lamps of heading No 85.20 , with
the exception of electrically ignited
flashbulbs
Working, processing or assembly in
which tne value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
90.08 Cinematographic cameras, projec­
tors , sound recorders and sound
reproducers but not including re­
recorders or film editing apparatus ;
any combination of these articles
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
90.12 Compound optical microscopes ,
whether or not provided with means
for photographing or projecting the
image
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
90.26 Gas , liquid and electricity supply or
production meters ; calibrating
meters therefor
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
ex Chapter
91
Clocks and watches and parts
thereof, excluding products of
heading No 91.04 or 91.08
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product
91.04 Other clocks Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts ( x ) used are originating pro­
ducts
(') In determining the value of products , materials and parts , the following must be taken into account :
(a) in respect of originating products and parts , the first verifiable price paid , or the price which would be paid in case of sale , for the said products on
the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provisions of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
31 . 12 . 86 Official Journal of the European Communities No L 381 /37
Products obtained
Working or processing that does
not confer the status of
originating products
Working or processing that
confers the status of
originating products when the
following conditions are met
CCT
heading
No
Description
9 .08 Clock movements , assembled Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that at
least 50 % in value of the materials
and parts (') used are originating pro­
ducts
ex
Chapter
92
Musical instruments , sound recor­
ders or reproducers , television
image and sound recorders or repro­
ducers ; parts and accessories of
such articles, excluding products of
heading No 92.1 1
Working, processing or assembly in
which the value of the materials and
parts used does not exceed 40 % of
the value of the finished product
92.11 Gramophones, dictating machines
and other sound recorders or repro­
ducers , including record-players
and tape decks, with or without
sound-heads ; television image and
sound recorders or reproducers
Working, processing or assembly in
which the value of the non-originating
materials and parts used does not
exceed 40 % of the value of the
finished product, and provided that :
— at least 50 % in value of the ma­
terials and parts (*) used are orig­
inating products , and
— the value of the non-originating
transistors used does not exceed
3 % of the value of the finished
product ( 2)
Arms and ammunition ; parts thereofChapter
93
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
96.01 Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
Other brooms and brushes
(including brushes of a kind used as
parts of machines); paint rollers ;
squeegees (other than roller
squeegees) and mops
97.03 Other toys ; working models of a
kind used for recreational purposes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
98.01 Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
Buttons and button moulds , studs ,
cuff-links, and press fasteners ,
including snap-fasteners and press­
studs , blanks and parts of such
articles
98.08 Typewriter and similar ribbons ,
whether or not on spools ; inkpads,
with or without boxes
Manufacture in which the value of the
products used does not exceed 50 %
of the value of the finished product
(') In determining the value of products , materials and parts the following must be taken into account :
(a) in respect of originating products , materials and parts , the first verifiable price paid , or the price which would be paid in case of sale , for the said
prdducts on the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provisions of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
( 2 ) This percentage is not cumulative with the 40 % .
No L 381 /38 Official Journal of the European Communities 31 . 12 . 86
ANNEX III
LIST B
List of working or processing operations which do not result in a change of tariff heading, but which do
confer the status of 'originating products' on the products undergoing such operations
Finished products
Working or processing that confers the
status of originating products
CCT
heading
No
Description
13.02 Shellac, seed lac, stick lac and other lacs ; natural
gums, resins , gum-resins and balsams
ex 15.10 Fatty alcohols
ex 17.01 Beet sugar and cane sugar, in solid form, flavoured
or coloured
ex 17.02 Lactose, glucose , maple or other sugars , in solid
form, flavoured or coloured
ex 17.03 Molasses, flavoured or coloured
ex 21.03 Prepared mustard
ex 22.09 Whisky of an alcoholic strength of less than 50°
ex 25.15 Marble squared by sawing, of a thickness not
exceeding 25 cm
ex 25.16 Granite, porphyry, basalt, sandstone and other
monumental and building stone, squared by sawing,
of a thickness not exceeding 25 cm
ex 25.18 Calcined dolomite ; agglomerated dolomite
(including tarred dolomite)
ex 25.19 Other magnesium oxide, whether or not chemically
pure
Incorporation of non-originating materials and parts in
boilers , machinery, mechanical appliances, etc., of
Chapters 84 to 92 in boilers and radiators of heading
No 73.37 and in the products contained in headings
Nos 97.07 and 98.03 does not make such products lose
their status of originating products , provided that the
value of these products does not exceed 5 % of the
value of the finished product
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 50 % of the value of the finished product
Manufacture from fatty acids
Manufacture from beet sugar and cane sugar in solid
form without flavouring or colouring of which the
value does not exceed 30 % of the value of the finished
product
Manufacture from other sugars in solid form without
flavouring or colouring of which the value does not
exceed 30 % of the value of the finished product
Manufacture from products without flavouring or
colouring of which the value does not exceed 30 % of
the value of the finished product
Manufacture from mustard flour
Manufacture from alcohol deriving exclusively from
the distillation of cereals and in which the value of the
non-originating constituent products does not exceed
1 5 % of the value of the finished product
Sawing into slabs or sections, polishing, grinding and
cleaning of marble, including marble not further
worked than roughly split, roughly squared or squared
by sawing, of a thickness exceeding 25 cm
Sawing of granite, porphyry, basalt, sandstone and
other building stone, including such stone not further
worked than roughly split, roughly squared or squared
by sawing, of a thickness exceeding 25 cm
Calcination of unworked dolomite
Manufacture from natural magnesium carbonate
(magnesite)
31 . 12 . 86 Official Journal of the European Communities No L 381 /39
Finished products
CCT
heading
No
Description
Working or processing that confers the
status or originating products
ex 25.32 Earth colours , calcined or powdered Crushing and calcination or powdering of earth
colours
ex Chapters
28 to 37
Products of the chemical and allied industries
excluding sulphuric anhydride (ex 28.13), tannins
(ex 32.01 ), essential oils, resinoids and terpenic by­
products (ex 33.01 ), prepared enzymes not else­
where specified or included (ex 35.07)
Working or processing in which the value of the non­
originating products used does not exceed 20 % of the
value of the finished product
ex 28.13 Sulphuric anhydride Manufacture from sulphur dioxide
ex 32.01 Tannins (tannic acids), including water-extracted
gall-nut tannin, and their salts , ethers , esters and
other derivatives
Manufacture from tanning extracts of vegetable origin
ex 33.01 Essential oils (terpeneless or not), concretes and
absolutes ; resinoids ; terpenic by-products of the
deterpenation of essential oils
Manufacture from concentrates of essential oils in fats ,
in fixed oils , or in waxes or the like, obtained by cold
absorption or by maceration
ex 35.07 Prepared enzymes not elsewhere specified or inclu­
ded
Manufacture in which the value of the products used
does not exceed 50 % of the value of the finished pro­
duct
ex Chapter 38 Miscellaneous chemical products, other than
refined tall oil (ex 38.05), spirits of sulphate turpen­
tine, purified (ex 38.07) and wood pitch (wood tar
pitch) (ex 38.09)
Working or processing in which the value of the non­
originating materials used does not exceed 20 % of the
value of the finished product
ex 38.05 Refined tall oil Refining of crude tall oil
ex 38.07 Sulphate turpentine, purified Purification consisting of the distillation or refining of
raw sulphate turpentine
ex 38.09 Wood pitch (wood tar pitch) Distillation of wood tar
ex Chapter 39 Artificial resins and plastic materials , cellulose
esters and ethers ; articles thereof, excepting films of
ionomers (ex 39.02)
Working or processing in which the value of the non­
originating materials used does not exceed 20 % of the
value of the finished product
ex 39.02 Ionomer film Manufacture from a thermoplastic partial salt which is
a copolymer of ethylene and metacrylic acid partly
neutralized with metal ions, mainly zinc and sodium
ex 40.01 Slabs of crepe rubber for soles Lamination of crepe sheets of natural rubber
ex 40.07 Vulcanized rubber thread and cord, textile covered Manufacture from vulcanized rubber thread or cord,
not textile covered
No L 381 /40 Official Journal of the European Communities 31 . 12 . 86
Finished products
Working or processing that confers the
status of originating products
CCT
heading
No
Description
ex 41.01 Sheepskins and lambskins without the wool Removing wool from sheepskins and lambskins in the
wool
ex 41.02 Retanning of bovine cattle leather (including buffalo
leather) and equine leather, not further prepared than
tanned
Retanned bovine cattle leather (including buffalo
leather) and equine leather prepared but not
parchment-dressed except leather falling within
headings Nos 41.06 and 41.08
ex 41.03 Retanning of sheepskin and lambskin leather, not
further prepared than tanned
Retanned sheepskin and lambskin leather, prepared
but not parchment-dressed, except leather falling
within headings Nos 41.06 and 41.08
ex 41.04 Retanning of goatskin and kidskin leather, not further
prepared than tanned
Retanned goatskin and kidskin leather, prepared
but not parchment-dressed, except leather falling
within headings Nos 41.06 and 41.08
Other kinds of retanned leather, prepared but not
parchment-dressed , except leather falling within
headings Nos 41.06 and 41.08
ex 41.05 Retanning of other kinds of leather, not further
prepared than tanned
ex 43.02 Assembled furskins Bleaching, dyeing, dressing, cutting and assembling of
tanned or dressed furskins
ex 44.22 Casks, barrels , vats , tubs , buckets and other
coopers' products and parts thereof
Manufacture from riven staves of wood, not further
prepared than sawn on one principal surface ; sawn
staves of wood, of which at least one principal surface
has been cylindrically sawn, not further prepared than
sawn
ex 47.01 Sulphate pulp derived by mechanical or chemical
means from any fibrous vegetable material ,
bleached
Manufacture from unbleached sulphate pulp derived by
mechanical or chemical means from any fibrous vege­
table material , provided that the value or the non-origi­
nating products used does not exceed 60 % of the
value of the finished product
ex 50.03 Silk waste carded or combed Carding or combing waste silk
ex 50.09
ex 51.04
ex 53.11
ex 53.12
ex 54.05
ex 55.07
ex 55.08
ex 55.09
ex 56.07
Printed fabrics
Printing accompanied by finishing operations (bleach­
ing, dressing, drying, steaming, burling, mending, im­
pregnating, sanforizing, mercerizing) of fabrics the
value of which does not exceed 47,5 % of the value of
the finished product
ex 59.14 Incandescent gas mantles Manufacture from tubular gasmantle fabric
ex 67.01 Feather dusters Manufacture from feathers, parts of feathers or down
ex 68.03 Articles of slate , including articles of agglomerated
slate
Manufacture of articles of slate
31 . 12 . 86 Official Journal of the European Communities No L 381 /41
Finished products
Working or processing that confers the
status of originating products
CCT
heading
No
Description
ex 68.04 Hand publishing stones, whetstones , oilstones , hones
and the like, of natural stone , of agglomerated
natural or artificial abrasives, or of pottery
Cutting, adjusting and gluing of abrasive materials ,
which, owing to their shape , are not recognizable as
being intended for hand use
ex 68.13 Articles of asbestos ; articles of mixtures with a basis
of asbestos or of mixtures with a basis of asbestos
and magnesium carbonate
Manufacture of articles of asbestos or of mixtures with
a basis of asbestos, or of mixtures with a basis of
asbestos and magnesium carbonate
ex 68.15 Manufacture of articles of micaArticles of mica, including bonded mica splittings
on a support of paper or fabric
ex 70.10 Cut-glass bottles Cutting of bottles the value of which does not exceed
50 % of the value of the finished product
70.13 Glassware (other than articles falling within head­
ing No 70.19) of a kind commonly used for table,
kitchen , toilet or office purposes , for indoor
decoration , or similar uses
Cutting of glassware the value of which does not
exceed 50 % of the value of the finished product or
decoration , with the exception of silk-screen printing,
carried out entirely by hand, of hand-blown glassware
the value of which does not exceed 50 % of the value
of the finished product
ex 70.20 Articles made from glass fibre Manufacture from unworked glass fibre
ex 71.02 Manufacture from unworked precious and semi­
precious stones
Precious and semi-precious stones , cut or otherwise
worked , but not mounted, set or strung (except
ungraded stones temporarily strung for convenience
of transport)
ex 71.03 Manufacture from unworked synthetic or recon­
structed precious or semi-precious stones
Synthetic or reconstructed precious or semi­
precious stones , cut or otherwise worked , but
not mounted , set or strung (except ungraded stones
temporarily strung for convenience of transport)
ex 71.05 Silver and silver alloys , including silver gilt and
platinum-plated silver, semi-manufactured
Rolling, drawing, beating or grinding of unwrought
silver and silver alloys
ex 71.05 Silver, including silver gilt and platinum-plated
silver, unwrought
Alloying or electrolytic separation of unwrought silver
and silver alloys
ex 71.06 Rolled silver, semi-manufactured Rolling, drawing, beating or grinding of unwrought
rolled silver
ex 71.07 Gold , including platinum-plated gold, semi­
manufactured
Rolling, drawing, beating or grinding of unwrought
gold, including platinum-plated gold
ex 71.07 Gold, including platinum-plated gold, unwrought Alloying or electrolytic separation of unwrought gold
or gold alloys
ex 71.08 Rolled gold on base metal or silver, semi­
manufactured
Rolling, drawing, beating or grinding of unwrought
rolled gold on base metal or silver
No L 381 /42 Official Journal of the European Communities 31 . 12 . 86
Finished products
CCT
heading
No
Description
Working or processing that confers the
status of originating products
ex 71.09 Platinum and other metals of the platinum group,
semi-manufactured
Rolling, drawing, beating or grinding of unwrought
platinum or other metals of the platinum group
ex 71.09 Platinum and other metals of the platinum group,
unwrought
Alloying or electrolytic separation of unwrought
platinum or other metals of the platinum group
ex 71.10 Rolled platinum or other platinum group metals , on
base metal or precious metal, semi-manufactured
Rolling, drawing, beating or grinding of unwrought
rolled platinum or other unwrought platinum group
metals , on base metal or precious metal
ex 73.15 Alloy steel and high carbon steel :
— in the forms mentioned in headings Nos 73.07
to 73.13
Manufacture from products in the forms mentioned in
heading No 73.06
— in the forms mentioned in headings No 73.14 Manufacture from products in the forms mentioned in
heading No 73.06 or 73.07
ex 74.01 Unrefined copper (blister copper and other) Smelting of copper matte
ex 74.01 Refined copper Fire-refining or electrolytic refining of unrefined
copper (blister copper and other) copper waste or scrap
ex 74.01 Copper alloy Fusion and thermal treatment of refined copper,
copper waste or scrap
ex 75.01 Unwrought nickel (excluding electro-plating
anodes of heading No 75.05)
Refining by electrolysis , by fusion or chemically, of
nickel mattes, nickel speiss and other intermediate
products of nickel metallurgy
ex 75.01 Unwrought nickel except nickel alloys Refining of waste by electrolysis , by melting or by
chemical means of waste and scrap
ex 76.01 Unwrought aluminium Manufacture by thermal or electrolytic treatment of
unalloyed aluminium, waste and scrap
76.16 Other articles of aluminium Manufacture in which gauze, cloth, grill , netting, fenc­
ing, reinforcing fabric and similar materials (including
endless bands) of aluminium wire, or expanded metal
of aluminium, are used the value of which does not
exceed 50 % of the value of the finished product
ex 77.02 Other articles of magnesium Manufacture from wrought bars , rods, angles, shapes
and sections, plates , sheets and strip, wire , foil , rasp­
ings and shavings of uniform size, powders and flakes,
tubes and pipes and blanks therefor, hollow bars, of
magnesium, the value of which does not exceed 50 %
of the value of the finished product
ex 77.04 Beryllium, wrought Rolling, drawing or grinding of unwrought beryllium
the value of which does not exceed 50 % of the value
of the finished product
ex 78.01 Refined lead Manufacture by thermal refining from bullion lead
ex 81.01 Tungsten , wrought Manufacture from unwrought tungsten the value of
which does not exceed 50 °/o of the value of the fin­
ished product
31 . 12 . 86 Official Journal of the European Communities No L 381 /43
Finished products
CCT
heading
No
Description
Working or processing that confers the
status of originating products
ex 81.02 Molybdenum, wrought Manufacture from unwrought molybdenum the value
of which does not exceed 50 % of the value of the
finished product
ex 81.03 Tantalum, wrought Manufacture from unwrought tantalum the value of
which does not exceed 50 % of the value of the
finished product
ex 81.04 Other base metals , wrought Manufacture from other base metals , unwrought, the
value of which does not exceed 50 % of the value of
the finished product
ex 82.09 Knives with cutting blades , serrated or not (includ­
ing pruning knives) other than knives falling within
heading No 82.06
Manufacture from knife blades
ex 83.06 Indoor ornaments made from base metals other
than statuettes
Working or processing in which the value of the non­
originating materials used does not exceed 30 % of the
value of the finished product
ex 84.05 Steam engines (including mobile engines , but not
steam tractors falling within heading No 87.01 or
mechanically propelled road rollers) with self­
contained boilers
Working, processing or assembly in which the value of
the products used does not exceed 40 % of the value
of the finished product
84.06 Internal combustion piston engines Working, processing or assembly in which the value of
the materials and parts used does not exceed 40 % of
the value of the finished product
ex 84.08 Engines and motors , excluding reaction engines
and gas turbines
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 40 % of the value of the finished product, and
provided that at least 50 % in value of the materials
and parts (') used are originating products
84.16 Calendering and similar rolling machines (other
than metal-working and metal-rolling machines and
glass-working machines) and cylinders therefor
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 25 % of the value of the finished product
ex 84.17 Machinery, plant and similar laboratory equipment,
whether or not electrically heated , for the treatment
of materials by a process involving a change of
temperature , for wood , paper pulp , paper and
paperboard manufacturing industries
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 25 % of the value of the finished product
84.31 Machinery for making or finishing cellulosic pulp,
paper or paperboard
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 25 % of the value of the finished product
84.33 Paper or paperboard cutting machines of all kinds ;
other machinery for making up paper pulp, paper
or paperboard
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 25 % of the value of the finished product
(') In determining the value of products , materials and parts , the following must be taken into account :
(a) in respect of originating products , materials and parts , the first verifiable price paid , or the price which would be paid in case of sale , for the said
products on the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provisions of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
No L 381 /44 Official Journal of the European Communities 31 . 12 . 86
Finished products
CCT
heading
No
Description
Working or processing that confers the
status of originating products
ex 84.41 Sewing machines , including furniture specially
designed for sewing machines
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 40 % of the value of the finished product, and
provided that
— at least 50 % in value of the materials and parts ( l )
used for assembly of the head (motor excluded) are
originating products
— and the thread tension, crochet and zigzag mechan­
isms are originating products
85.14 Microphones and stands therefor ; loudspeakers ;
audio-frequency electric amplifiers
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 40 % of the value of the finished product and
provided that at least 50 % of the materials and parts
used are originating products (')
85.15 Radiotelegraphic and rediotelephonic transmission
and reception apparatus ; radio-broadcasting and
television transmission and reception apparatus
(including receivers incorporating sound recorders
or reproducers) and television cameras ; radio navi­
gational aid apparatus , radar apparatus and radio
remote control apparatus
Working, processing or assembly in which the value of
the non-originating materials and parts used does not
exceed 40 % of the value of the finished product and
provided that at least 50 % of the materials and parts
used are originating products (2 )
87.06 Parts and accessories of the motor vehicles falling
within heading No 87.01 , 87.02 or 87.03
Working, processing or assembly in which the value of
the materials and parts used does not exceed 15 % of
the value of the finished product
ex 94-01 Chairs and other seats (other than those falling
within heading No 94.02) whether or not convert­
ible into beds , made of base metals
Working, processing or assembly in which unstuffed
cotton cloth is used of a weight of 300 g/m2 or less in
the form ready to use, of which the value does not
exceed 25 % of the value of the finished product ( })
ex 94.03 Other furniture of base metal Working, processing or assembly in which unstuffed
cotton cloth is used of a weight of 300 g/m2 or less in
the form ready to use, of which the value does not
exceed 25 % of the value of the finished product ( 3 )
ex 95.05 Articles in tortoise shell , mother of pearl , ivory,
bone, horn , coral (natural or agglomerated) and
other animal carving material
Manufacture from tortoise shell , mother of pearl ,
ivory, bone, horn, coral (natural or agglomerated) and
other animal carving material ; worked
ex 95.08 Articles in vegetable carving material (for example
corozo), meerschaum and amber, natural or
reconstituted, jet (and mineral substitutes for jet)
Manufacture from vegetable carving material (for
example corozo), meerschaum and amber, natural or
reconstituted, jet (and mineral substitutes for jet);
worked
ex 96.01 Brushes and brooms Manufacture using prepared knots and tufts for broom
or brush making the value of which does not exceed
50 % of the value of the finished product
ex 97.06 Golfclub heads , of wood or other materials Manufacture from roughly shaped blocks
ex 98.11 Smoking pipes , pipe bowls , of wood , root or other
materials
Manufacture from roughly shaped blocks
(*) In determining the value of products , materials and parts , the following must be taken into account :
(a) in respect of originating products , materials and parts , the first verifiable price paid , or the price which would be paid in case of sale , for the said
products on the territory of the country where working, processing or assembly is carried out ;
(b) in respect of other products , materials and parts , the provision of Article 4 of this Regulation determining :
— the value of imported products ,
— the value of products of undetermined origin .
( 2 ) The application of this rule must not result in the percentage of 3 % of the non-originating transistors laid down in List A for the same tariff heading
being exceeded .
( 3) This rule does not apply when the general rule of change of tariff heading is applied to the other non-originating parts which are part of the
composition of the final product .
31 . 12 . 86 Official Journal of the European Communities No L 381 /45
ANNEX IV
LIST C
List of products referred to in Article 1
CCT
heading
No
Description
ex 27.07 Assimilated aromatic oils as defined in Note 2 to Chapter 27 , of which more than
65 % by volume distils at a temperature of up to 250 °C (including mixtures of petro­
leum spirit and benzole), for use as power or heating fuels
27.09 \
to 27.16 j Mineral oils and products of their distillation ; bituminous substances ; mineral waxes
ex 29.01 Hydrocarbons :
— Acyclic
— Cyclanes and cyclenes, excluding azulenes
— Benzene, toluene, xylenes
for use as power or heating fuels
ex 34.03 Lubricating preparations containing petroleum oils or oils obtained from bituminous
minerals, but not including preparations containing 70 °/o or more by weight of petro­
leum oils or of oils obtained from bituminous minerals
ex 34.04 Waxes with a basis of paraffin , of petroleum waxes, of waxes obtained from
bituminous minerals , of slack wax or of scale wax
ex 38.14 Prepared additives for lubricants

MOVEMENT CERTIFICATE ANNEX V
1 - Exporter (Name , full address , country) EUR.1 No A 000.000
See note* overleaf before completing this form
2. Certificate used in preferential trade between
3. Consignee ( Name , full address , country) (Optional )
and
( Insert appropriate countries , groups of countries or territories )
5. Country, group of countries
or territory of destination
4. Country, group of countries
or territory in which the
products are considered as
originating
(1
)
If
g
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pack
ed
,
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s
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s
ta
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*in
bul
k
'
a
s
appro
priate
.
6. Transport details (Optional ) 7. Remarks
8. Item number ; Marks and numbers ; Number and kind of packages ( 1 ); Description of goods 10. Invoices
(Optional)
9. Gross
weight (kg)
or other mea­
sure (litres,
m3, etc.)
11 . CUSTOMS ENDORSEMENT
Declaration certified
Export document (2)
12. DECLARATION BY THE EXPORTER
I , the undersigned , declare that the goods
described above meet the conditions required
for the issue of this certificate .
(2
)
C
om
pl
et
e
on
ly
w
h
e
re
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e
re
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ex
po
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in
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n
tr
y
o
r
te
rr
it
or
y
requir
e
.
Form No ...
Customs office
Issuing country or territory ....
Stamp
Place and date
Date
(Signature) (Signature)
13. REQUEST FOR VERIFICATION, to : 14. RESULT OF VERIFICATION,
Verification carried out shows that this certificate ( 1 )
was issued by the customs office indicated and that
the information contained therein is accurate .
does not meet the requirements as to authenticity and
accuracy (see remarks appended).
Verification of the authenticity and accuracy of this certificate
is requested .
( Place and date) (Place and date)
Stamp Stamp
(Signature) (Signature)
(') Insert X in the appropriate box .
NOTES
1 . Certificates must not contain erasures or words written over one another . Any alterations must be made by deleting the incorrect
particulars and adding any necessary corrections . Any such alteration must be initialled by the person who completed the certifi­
cate and endorsed by the customs authorities of the issuing country or territory .
2 . No spaces must be left between the items entered on the certificate and each item must be 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 must be described in accordance with commercial practice and with sufficient detail to enable them to be identified .
APPLICATION FOR A MOVEMENT CERTIFICATE
1 . Exporter (Name , full address , country) EUR.1 No A 000.000
See note* overleaf before completing this form
2. Application for a certificate to be used in preferential trade
between
3. Consignee ( Name , full address , country) (Optional )
and
( Insert appropriate countries , groups of countries or territories)
5. Country, group of countries
or territory of destination
4. Country, group of countries
or territory in which the
products are considered as
originating
('
)
tf
go
od
s
a
re
n
o
t
packe
d
,
in
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ic
a
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s
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r
s
ta
te
'in
bul
k
'
a
s
approp
riate
.
6. Transport details (Optional ) 7. Remarks
8. Item number ; Marks and numbers ; Number and kind of packages ( 1 ) ; Description of goods 10. Invoices
(Optional )
9. Gross
weight (kg)
or other mea
sure (litres,
m3, etc.)
DECLARATION BY THE EXPORTER
I , the undersigned , exporter of the goods described overleaf ,
DECLARE that the goods meet the conditions required for the issue of the attached certificate ;
SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions :
SUBMIT the following supporting documents ( 1 ):
UNDERTAKE to Submit , at the request of the appropriate authorities , any supporting evidence which these authorities may require
for the purpose of issuing the attached certificate , and undertake , if required , to agree to any inspection of my
accounts and to any check on the processes of manufacture of the above goods , carried out by the said authorities ;
REQUEST the issue of the attached certificate for these goods .
( Place and date)
(Signature)
(') For example : import documents , movement certificates , invoices , manufacturer's declarations , etc ., referring to the products used in manufacture
or to the goods re-exported in the same state .
ANNEX VI
1 Form used in preferential trade
FORM EUR.2 No
andbetween ( 1 )
2 Exporter (Name , full address , country) 3 Declaration by exporter
I , the undersigned , exporter of the goods described below,
declare that the goods comply with the requirements for the
completion of this form and that the goods have obtained the
status of originating products within the provisions governing
preferential trade shown in box 1 .
4 Consignee (Name , full address , country)
5 Place and date
6 Signature of exporter
B
e
fo
re
co
m
pl
et
in
g
th
is
fo
rm
re
a
d
ca
re
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lly
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in
s
tr
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ti
o
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s
o
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th
e
o
th
e
r
side.
7 Remarks n 8 Country of origin ( 3 ) 9 Country of destination ( 4 )
10 Gross weight (kg)
11 Marks ; Numbers of consignment ; Description of goods 12 Authority in the exporting country ( 4 )
responsible for verification of the declara­
tion by the exporter
( 1 ) Insert the countries , groups of countries or territories concerned . (*) Refer to any verification already carried out by the appropriate authorities . (3 ) The term 'country of origin
means country , group of countries or territory where the goods are considered to be originating . («) The term 'country' means country , group of countries or territory of destination .
13 14Request for verification
The verification of the declaration by the exporter on the front
of this form is requested (*)
Result of verification
Verification carried out shows that (')
the statements and particulars given in this form are
accurate .
this form does not meet the requirements as to
accuracy and authenticity (see remarks appended)
19, 19 .
( Place and date) (Place and date)
Stamp Stamp
(Signature) (Signature)
( 1 ) Insert X in the appropriate box.
(*) Subsequent verifications of forms EUR . 2 shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the accuracy of the
information regarding the authenticity of the forms and the true origin of the goods in question .
instructions for the completion of form EUR. 2
1 . A form EUR . 2 may be made out only for goods which in the exporting country fulfil the conditions specified by the provisions governing
the trade referred to in box 1 . These provisions must be studied carefully before the form is completed .
2 . In the case of a consignment by parcel post the exporter attaches the form to the dispatch note . In the case of a consignment by letter
post he encloses the form in a package . The reference ' EUR . 2 ' and the serial number of the form should be stated on the customs green
label declaration C1 or on the customs declaration C2/CP3, as appropriate .
3 . These instructions do not exempt the exporter from complying with any other formalities required by customs or postal regulations.
4 . An exporter who uses this form is obliged to submit to the appropriate authorities any supporting evidence which they may require and to
agree to any inspection by them of his accounts and of the processes of manufacture of the goods described in box 1 1 of this form.


Full & Egal Universal Law Academy