EUROPEAN COMMISSION

RULES OF ORIGIN
NON-PREFERENTIAL ORIGIN

APPENDIX 2 –  Articles 22 to 26 of Council Regulation No. 2913/92 (CC)

CHAPTER 2
ORIGIN OF GOODS
Section 1
Non-preferential origin

Article 22
Articles 23 to 26 define the non-preferential origin of goods for the purposes of:
(a) applying the Customs Tariff of the European Communities with the exception of the measures referred to in Article 20 (3) (d) and (e);
(b) applying measures other than tariff measures established by Community provisions governing specific fields relating to trade in goods;
(c) the preparation and issue of certificates of origin.

Article 23
1. Goods originating in a country shall be those wholly obtained or produced in that country.
2. The expression 'goods wholly obtained in a country' means:
(a) mineral products extracted within that country;
(b) vegetable products harvested therein;
(c) live animals born and raised therein;
(d) products derived from live animals raised therein;
(e) products of hunting or fishing carried on therein;
(f) products of sea-fishing and other products taken from the sea outside a country's territorial sea by vessels registered or recorded in the country concerned and flying the flag of that country;
(g) goods obtained or produced on board factory ships from the products referred to in subparagraph (f) originating in that country, provided that such factory ships are registered or recorded in that country and fly its flag;
(h) products taken from the seabed or subsoil beneath the seabed outside the territorial sea provided that that country has exclusive rights to exploit that seabed or subsoil;
(i) waste and scrap products derived from manufacturing operations and used articles, if they were collected therein and are fit only for the recovery of raw materials;
(j) goods which are produced therein exclusively from goods referred to in subparagraphs (a) to (i) or from their derivatives, at any stage of production.
3. For the purposes of paragraph 2 the expression 'country' covers that country's territorial sea.

Article 24
Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.

Article 25
Any processing or working in respect of which it is established, or in respect of which the facts as ascertained justify the presumption, that its sole object was to circumvent the provisions applicable in the Community to goods from specific countries shall under no circumstances be deemed to confer on the goods thus produced the origin of the country where it is carried out within the meaning of Article 24.

Article 26
1. Customs legislation or other Community legislation governing specific fields may provide that a document must be produced as proof of the origin of goods.
2. Notwithstanding the production of that document, the customs authorities may, in the event of serious doubts, require any additional proof to ensure that the indication of origin does comply with the rules laid down by the relevant Community legislation

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APPENDIX 3 – Articles 35-65 of Commission Regulation No. 2454/93 (IPC)

TITLE IV
ORIGIN OF GOODS
CHAPTER 1
Non-preferential origin
Section 1
Working or processing conferring origin

Article 35
This chapter lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, and for certain products other than textiles and textile articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out.
'Country` means either a third country or the Community as appropriate.
Subsection 1
Textiles and textile articles falling within Section XI of the combined nomenclature

Article 36
For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 37, shall be regarded as a working or processing conferring origin in terms of Article 24 of the Code.

Article 37
Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.
However, for products listed in Annex 10, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading.
The method of applying the rules in Annex 10 is described in the introductory notes in Annex 9.

Article 38
For the purposes of the preceding Article, the following shall in any event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading:
(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, 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, cutting up;
(c) (i) changes of packing and breaking-up and assembly of consignments;
(ii) simple placing in 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 assembly of parts of products to constitute a complete product; (f) a combination of two or more operations specified in (a) to (e).Subsection 2
Products other than textiles and textile articles falling within Section XI of the combined nomenclature

Article 39
In the case of products obtained which are listed in Annex 11, the working or processing referred to in column 3 of the Annex shall be regarded as a process or operation conferring origin under Article 24 of the Code.
The method of applying the rules set out in Annex 11 is described in the introductory notes in Annex 9.
Subsection 3
Common provisions for all products

Article 40
Where the lists in Annexes 10 and 11 provide that origin is conferred if the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows:
- 'value` means the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing,
- 'ex-works price` means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported,
- 'value acquired as a result of assembly operations` means the increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
Section 2
Implementing provisions relating to spare parts

Article 41
Essential spare parts for use with any piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.

Article 42
The presumption of origin referred to in the preceding Article shall be accepted only:
- if this is necessary for importation into the country of destination,
- if the incorporation of the said essential spare parts in the piece of equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.

Article 43
For the purposes of Article 41:
(a) 'piece of equipment, machine, apparatus or vehicle` means goods listed in Sections XVI, XVII and XVIII of the combined nomenclature;
(b) 'essential spare parts` means parts which are:
- components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and
- characteristic of those goods, and
- intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.

Article 44
Where an application is presented to the competent authorities or authorized agencies of the Member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, machine, apparatus or vehicle.
Whenever possible, the person concerned shall also give the particulars of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.

Article 45
Where the origin of essential spare parts within the meaning of Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.

Article 46
In order to ensure application of the rules laid down in this section, the competent authorities of the Member States may require additional proof, in particular:
- production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported,
- the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.
Section 3
Implementing provisions relating to certificates of origin
Subsection 1
Provisions relating to universal certificates of origin

Article 47
When the origin of a product is or has to be proved on importation by the production of a certificate of origin, that certificate shall fulfil the following conditions:
(a) it shall be made out by a reliable authority or agency duly authorized for that purpose by the country of issue;
(b) it shall contain all the particulars necessary for identifying the product to which it relates, in particular:
- the number of packages, their nature, and the marks and numbers they bear,
- the type of product,
- the gross and net weight of the product; these particulars may, however, be replaced by others, such as the number or volume, when the product is subject to appreciable changes in weight during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars,
- the name of the consignor;
(c) it shall certify unambiguously that the product to which it relates originated in a specific country.

Article 48
1. A certificate of origin issued by the competent authorities or authorized agencies of the Member States shall comply with the conditions prescribed by Article 47 (a) and (b).
2. The certificates and the applications relating to them shall be made out on forms corresponding to the specimens in Annex 12.
3. Such certificates of origin shall certify that the goods originated in the Community.
However, when the exigencies of export trade so require, they may certify that the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result of a series of operations or processes carried out in different Member States, the goods may only be certified as being of Community origin.

Article 49
Certificates of origin shall be issued upon written request of the person concerned.
Where the circumstances so warrant, in particular where the applicant maintains a regular flow of exports, the Member States may decide not to require an application for each export operation, on condition that the provisions concerning origin are complied with.
Where the exigencies of trade so require, one or more extra copies of an origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen in Annex 12.

Article 50
1. The certificate shall measure 210 × 297 mm. A tolerance of up to minus 5 mm or plus 8 mm in the length shall be allowed. The paper used shall be white, free of mechanical pulp, dressed for writing purposes and weigh at least 64 g/m2 or between 25 and 30 g/m2 where air-mail paper is used. It shall have a printed guilloche pattern background in sepia such as to reveal any falsification by mechanical or chemical means.
2. The application form shall be printed in the official language or in one or more of the official languages of the exporting Member State. The certificate of origin form shall be printed in one or more of the official languages of the Community or, depending on the practice and requirements of trade, in any other language.
3. Member States may reserve the right to print the certificate of origin forms or may have them printed by approved printers. In the latter case, each certificate must bear a reference to such approval. Each certificate of origin form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or stamped, by which it can be identified.

Article 51
The application form and the certificate of origin shall be completed in typescript or by hand in block capitals, in an identical manner, in one of the official languages of the Community or, depending on the practice and requirements of trade, in any other languages.

Article 52
Each origin certificate referred to in Article 48 shall bear a serial number by which it can be identified. The application for the certificate and all copies of the certificate itself shall bear the same number.
In addition, the competent authorities or authorized agencies of the Member States may number such documents by order of issue.

Article 53
The competent authorities of the Member States shall determine what additional particulars, if any, are to be given in the application. Such additional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it adopts in pursuance of the preceding paragraph. The Commission shall immediately communicate this information to the other Member States.

Article 54
The competent authorities or authorized agencies of the Member States which have issued certificates of origin shall retain the applications for a minimum of two years.
However, applications may also be retained in the form of copies thereof, provided that these have the same probative value under the law of the Member State concerned.
Subsection 2
Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements

Article 55
Articles 56 to 65 lay down the conditions for use of certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements have been established, in so far as these arrangements refer to the following provisions.

(a) Certificates of origin
Article 56
1. Certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements are established shall be made out on a form conforming to the specimen in Annex 13.
2. Such certificates shall be issued by the competent governmental authorities of the third countries concerned, hereinafter referred to as the issuing authorities, if the products to which the certificates relate can be considered as products originating in those countries within the meaning of the rules in force in the Community.
3. Such certificates shall also certify all necessary information provided for in the Community legislation governing the special import arrangements referred to in Article 55.
4. Without prejudice to specific provisions under the special import arrangements referred to in Article 55 the period of validity of the certificates of origin shall be ten months from the date of issue by the issuing authorities.

Article 57
1. Certificates of origin drawn up in accordance with the provisions of this subsection shall consist only of a single sheet identified by the word 'original` next to the title of the document.
If additional copies are necessary, they shall bear the designation 'copy` next to the title of the document.
2. The competent authorities in the Community shall accept as valid only the original of the certificate of origin.

Article 58
1. The certificate of origin shall measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
2. The certificates shall be printed and completed in one of the official languages of the Community.

Article 59
1. The certificate shall be completed in typescript or by means of a mechanical data-processing system, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and if necessary adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.

Article 60
1. Box 5 of the certificates of origin issued in accordance with Articles 56 to 59 shall contain any additional particulars which may be required for the implementation of the special import arrangements to which they relate as referred to in Article 56 (3).
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.

Article 61
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
The certificate shall be issued when the products to which it relates are exported, and the issuing authority shall keep a copy of each certificate issued.

Article 62
Exceptionally, the certificates of origin referred to above may be issued after the export of the products to which they relate, where the failure to issue them at the time of such export was a result of involuntary error or omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin provided for in Articles 56 to 61 until they have checked that the particulars in the exporter's application correspond to those in the relevant export file.
Certificates issued retrospectively shall bear one of the following:
- expedido a posteriori,
- udstedt efterfoelgende,
- Nachtraeglich ausgestellt,
- AAêaeïèÝí aaê ôùí õóôÝñùí,
- Issued retrospectively,
- Délivré a posteriori,
- rilasciato a posteriori,
- afgegeven a posteriori,
- emitido a posteriori,
in the 'Remarks` box.

(b) Administrative cooperation
Article 63
1. Where the special import arrangements for certain agricultural products provide for the use of the certificate of origin laid down in Articles 56 to 62, the entitlement to use such arrangements shall be subject to the setting up of an administrative cooperation procedure unless specified otherwise in the arrangements concerned.
To this end the third countries concerned shall send the Commission of the European Communities:
- the names and addresses of the issuing authorities for certificates of origin together with specimens of the stamps used by the said authorities,
- the names and addresses of the government authorities to which requests for the subsequent verification of origin certificates provided for in Article 64 below should be sent.
The Commission shall transmit all the above information to the competent authorities of the Member States.
2. Where the third countries in question fail to send the Commission the information specified in paragraph 1, the competent authorities in the Community shall refuse access entitlement to the special import arrangements.

Article 64
1. Subsequent verification of the certificates of origin referred to in Articles 56 to 62 shall be carried out at random and whenever reasonable doubt has arisen as to the authenticity of the certificate or the accuracy of the information it contains.
For origin matters the verification shall be carried out on the initiative of the customs authorities.
For the purposes of agricultural rules, the verification may be carried out, where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the Community shall return the certificate of origin or a copy thereof to the governmental authority designated by the exporting country, giving, where appropriate, the reasons of form or substance for an enquiry. If the invoice has been produced, the original or a copy thereof shall be attached to the returned certificate. The authorities shall also provide any information that has been obtained suggesting that the particulars given on the certificates are inaccurate or that the certificate is not authentic.
Should the customs authorities in the Community decide to suspend the application of the special import arrangements concerned pending the results of the verification they shall grant release of the products subject to such precautions as they consider necessary.

Article 65
1. The results of subsequent verifications shall be communicated to the competent authorities in the Community as soon as possible.
The said results must make it possible to determine whether the origin certificates remitted in the conditions laid down in Article 64 above apply to the goods actually exported and whether the latter may actually give rise to application of the special importation arrangements concerned.
2. If there is no reply within a maximum time limit of six months to requests for subsequent verification, the competent authorities in the Community shall definitively refuse to grant entitlement to the special import arrangements.

 

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ANNEX 9

 

INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING

OPERATIONS CONFERRING OR NON-CONFERRING

ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN

THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

 

GENERAL CONSIDERATIONS

 

Note 1

 

1.1. The first two columns in the lists in Annexes 10 and 11 describe the product obtained. The first column gives the heading number, or the chapter number, used in the combined nomenclature and the second column gives the description of goods used in the combined nomenclature for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where the entry in the first column is preceded by an ‘ex’, thiss ignifiesthat the rule in column 3 only applies to the part of that heading or chapter asdes cribed in column 2.

 

1.2. Where several heading numbers are grouped together in column 1 or a chapter number isgiven and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the combined nomenclature, are classified in headings of the chapter or in any of the headings grouped together in column 1.

 

1.3. Where the lists include different rules applying to different products within one heading, each indent containsthe description of that part of the heading covered by the adjacent rule in column 3.

 

Note 2

 

2.1. The term ‘manufacture’ covers any kind of working or processing including ‘assembly’ or specific operations.

 

2.2. The term ‘material’ coversany ‘ingredient’, ‘raw material’, ‘component’ or ‘part’, etc., used in the manufacture of the product.

 

2.3. The term ‘product’ refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.

 

Note 3

 

3.1. The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materialsus ed.

 

3.2. If a product, made from non-originating materials which has itself acquired originating status during manufacture, is used as a material in the process of manufacture of another product, then the list rule applicable to the product in which it is incorporated does not apply to it.

 

For example:

 

Unembroidered fabric may obtain origin by being woven from yarn. If this is then used in making embroidered bed linen, then the percentage value limit imposed on the use of unembroidered fabric does not apply in this case.

 

Note 4

 

4.1. The rules in the lists represent the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

 

4.2. When a rule in a list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used.

 

For example:

 

the rule for yarns says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both.

 

4.3. When a rule in a list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.

 

Note 5

 

For all products which are not mentioned in Annex 11 (other than textiles falling within Section XI), origin is determined case-by-case by evaluating any process or operation in relation to the concept of the last substantial processing or working as defined in Article 24 of the Code.

Note 6

 

6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and ‘man-made staple fibres’ falling within CN codes 5501 to 5507, and fibres of a kind used for the manufacture of paper.

 

6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and unless otherwise specified, the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but not spun.

 

6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503, silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres falling within CN codes 5201 to 5203 and other vegetable fibres falling within CN codes 5301 to 5305.

 

6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer to synthetic or artificial filament tow, staple fibres or waste, falling within CN codes 5501 to 5507.

 

6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in Annex 10 to describe the non-textile materials (these are not classified in Chapters 50 to 63) which can be used to manufacture artificial or synthetic fibres or yarns, or fibres of a kind used for the manufacture of paper.

 

6.6. For products obtained from two or more textile materials the provisions appearing in column 3 are applicable for each of the textile materialsof which the mixture is composed.

 

Note 7

 

7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the level of manufacture required when certain non-originating materialsare used, applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only been washed after the spinning or weaving operation.

 

Prebleached products are at an earlier stage of manufacture than bleached products, which have undergone several baths in bleaching agents (oxydizing agents such as hydrogen peroxyde and reducing agents).

 

7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed.

 

However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

 

The following is a list of examples of finishing operations:

- fitting of buttons and/or other types of fastenings,

- making of button-holes,

- finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses,

- fitting of trimmings and accessories such as pockets, labels, badges,

etc.,

- ironing and other preparationsof garments for sale ‘ready made’

 

Remarks concerning finishing operations - Special cases

It is possible that in particular manufacturing operations, the accomplishment of finishing operations, especially in the case of a combination of operations, is of such importance that these operations must be considered as going beyond simple finishing.

In these particular cases, the non-accomplishing of finishing operations will deprive the making-up of its complete nature.

 

7.3. The term ‘Impregnation, coating, covering or laminating’ doesnot cover those operations designed to bind fabrics together.

 

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ANNEX 10

 

LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING

OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

 

Textiles and textile articles falling within Section XI

 

CN Code

Description of product

Working or processing carried out on

non-originating materialsthat confers

the status of originating products

(1)

(2)

(3)

ex 5101

Wool, not carded or combed:

 

 

 

- degreased, not carbonized

 

Manufacture from greasy, including piece-wasted wool, the value of which doesnot exceed 50 % of the ex-works price of the product

 

- carbonized

Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-worksprice of the product

ex 5103

Waste of wool or of fine or coarse animal hair, carbonized

Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-worksprice of the product

ex 5201

Cotton, not carded or combed, bleached

 

 

Manufacture from raw cotton, the value of which doesnot exceed 50 % of the ex-worksprice of the product

5501 to 5507

Man-made staple fibres:

 

 

- not carded or combed or otherwise processed for spinning

Manufacture from chemical materials or textile pulp

 

- carded or combed or other

Manufacture from chemical materials or textile pulp or waste falling within CN code 5505

ex Chapters 50 to 55

Yarn, monofilament and thread, other than paper yarn:

 

 

- printed or dyed

Manufacture from:

- natural fibresnot carded or combed or otherwise prepared for spinning,

- grege silk or silk waste,

- chemical materialsor textile pulp,

or

- man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning

or

Printing or dyeing of yarn or monofilaments, unbleached or prebleached (1), accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (Including yarn), not exceeding 48 % of the ex-worksprice of the product

 

- other

Manufacture from:

- natural fibresnot carded or combed or otherwise prepared for spinning,

- grege silk or silk waste,

- chemical materialsor textile pulp, or

- man-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning

 

Woven fabrics, other than fabrics of paper yarn:

 

 

- printed or dyed

Manufacture from yarn

or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2)

 

- other

Manufacture from yarn

5601

Wadding of textile materials and articles thereof; textile fibres not exceeding 5 mm in length (flock), textile dust and mill neps

Manufacture from fibres

5602

Felt, whether or not impregnated, coated, covered or laminated:

 

 

- printed or dyed

Manufacture from fibres

or

Printing or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations (1) (2)

 

- Impregnated, coated, covered or laminated

Impregnation, coating, covering or laminating of non-wovens, unbleached (3)

 

- other

Manufacture from fibres

5603

Non-wovens, whether or not impregnated, coated, covered or laminated:

 

 

- printed or dyed

Manufacture from fibres

or

Printing or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations (1) (2)

 

- impregnated, coated, covered or laminated

Impregnation, coating, covering or laminating of non-wovens, unbleached (3)

 

- other

Manufacture from fibres

5604

Rubber thread and cord, textile covered, textile yarn and strip, and the like falling within CN codes 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

 

 

- rubber thread and cord, textile

covered

Manufacture from rubber thread or cord, not textile covered

 

- other

Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached

5607

Twine cordage, rope and cables,

whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics

Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament

 

5609

Articlesof yarn, strip or the like falling within CN codes5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included

Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament

 

5704

Carpetsand other textile floor coverings, of felt, not tufted or flocked, whether or not made up

Manufacture from fibres

 

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries, trimmings; embroidery:

 

 

- embroidery in the piece, in strips

or in motifs(CN code 5810)

Manufacture in which the value of the materialsus ed does not exceed 50 % of the ex-worksprice of the product

 

- printed or dyed

Manufacture from yarn

or

Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations (1) (2)

 

- impregnated, coated or covered

Manufacture from unbleached fabrics, felt or non-wovens

 

- other

Manufacture from yarn

5901

Textile fabricscoated with gum or

amylaceous substances, of a kind

used for the outer covers of books or the like; tracing cloth; prepared

painting canvas, buckram and similar stiffened textile fabrics of a kind for hat foundations

Manufacture from unbleached fabrics

 

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

Manufacture from yarn

 

5903

Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those falling within CN code 5902

Manufacture from unbleached fabrics

or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by praparatory (SIC! preparatory) or finishing operations (1) (2)

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from unbleached fabrics, felt or non-wovens

 

5905

Textile wall coverings

Manufacture from unbleachedfabrics

or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2)

5906

Rubberized textile fabrics, other than those falling within CN code 5902

 

Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backclothsor the like

Manufacture from unbleached fabrics

or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2)

5908

Textile wicks, woven, plaited or

knitted, for lamps, stoves, lighters,

candlesand the like; incandescent gas mantlesand tubular knitted gas mantle fabric therefor, whether or not impregnated

Manufacture from yarn

 

5909

Textile hosepiping and similar textile tubing with or without lining, amour or accessories of other materials

Manufacture from yarn or fibres

 

5910

Transmission or conveyor belts or

belting, of textile material, whether or not reinforced with metal or other material

Manufacture from yarn of fibres

 

5911

Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 of the contained nomenclature:

 

 

- polishing discs or rings other than of felt

Manufacture from yarn, waste fabrics or rags falling within CN code 6310

 

- other

Manufacture from yarn or fibres

Chapter 60

Knitted or crocheted fabrics:

 

 

- printed or dyed

Manufacture from yarn

or

Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations (1) (2)

 

- other

 

 

 

Manufacture from yarn

Chapter 61

Articlesof apparel and clothing accessories, knitted or crocheted:

 

 

- obtained by sewing together or otherwise assembling, two or more piecesof knitted or crocheted fabric which have been either cut to form or obtained directly to form

Complete making up (4)

 

- other

Manufacture from yarn

ex Chapter 62

Articlesof apparel and clothing accessories, not knitted or crocheted, except those falling within CN codes 6213 and 6214 for which the rulesare set out below:

 

 

- finished or complete

Complete making up (4)

 

- unfinished or incomplete

Manufacture from yarn

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

 

 

- embroidered

Manufacture from yarn

or

Manufacture from unembroidered fabric, provided the value of the unembroidered

fabric used does not exceed 40 % of the ex-worksprice of the product

 

- other

Manufacture from yarn

6301 to

ex 6306

Blanketsand travelling rugs; bed linen, table linen, toilet linen and kitchen linen; curtains (including drapes) and interior blinds; curtain and bed valances; other furnishing articles(excluding those falling within CN code 9494); sacks and bags of a kind used for the packing of goods; tarpaulins, awnings, and camping goods:

 

 

- of felt or non-wovens:

 

 

-- not impregnated, coated, covered or laminated

Manufacture from fibres

 

 

-- impregnated, coated, covered or

laminated

Impregnation, coating, covering or laminating of felt or non-wovens, unbleached (4)

 

- other:

 

 

-- knitted or crocheted:

 

 

--- unembroidered

Complete making up (5) (SIC! (4))

 

--- embroidered

Complete making up (5) (SIC! (4))

or

Manufacture from unembroidered knitted or crocheted fabric provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-worksprice of the product

 

-- not knitted or crocheted:

 

 

--- unembroidered

Manufacture from yarn

 

--- embroidered

Manufacture from yarn

or

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-worksprice of the product

6307

Other made up textile articles (including dress patterns), except for fans and hand screens, nonmechanical, framesand handlestherefore and parts of such frames and handles:

 

 

- floor cloths, dish cloths, dusters

and the like

Manufacture from yarn

 

- other

Manufacture in which the value of the materialsus ed does not exceed 40 % of the ex-worksprice of the product

6308

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table clothsor serviettes or similar textile articles, put up in packingsfor retail sale

Incorporation in a set in which the total value of all the non-originating articles incorporated doesnot exceed 25 % of the ex-worksprice of the set

 

6309

Worn clothing and other worn articles

Collection and packing forshipment

 

(1) See introductory note 7.1 in Annex 9.

(2) However, to be regarded asa working or processing conferring origin, thermoprinting has to be

      accompanied by printing of the transfer paper.

(3) See introductory note 7.3 in Annex 9.

(4) See introductory note 7.2 in Annex 9.

_______________________________________________________________________________________________

 

ANNEX 11

 

LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING

OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY  ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

 

Products other than textiles and textile articles falling within Section XI

 

CN Code

Description of product

Working or processing carried out on

non-originating materials that confers

the status of originating products

(1)

(2)

(3)

0201

Meat of bovine animals, fresh or chilled

Slaughter, preceded by a fattening period of at least three months (1)

0202

Meat of bovine animals, frozen

Slaughter, preceded by a fattening period of at least three months (1)

0203

Meat of swine, fresh, chilled or frozen

Slaughter, preceded by a fattening period of at least two months (1)

0204

Meat of sheep or goats, fresh, chilled

or frozen

Slaughter, preceded by a fattening period of at least two months (1)

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

Slaughter, preceded by a fattening period of at least three months (1)

0206

Edible offal of bovine animals, swine,

sheep, goats, horses, asses, mules or

hinnies, fresh, chilled or frozen

Slaughter, preceded by a fattening period of at least three months, or two months in the case of swine, sheep or goats (1)

ex 0408

Birds' eggs, not in shell, dried, and egg yolks, dried

Drying (after breaking and separation, where appropriate) of:

- birds' eggs, in shell, fresh or preserved, falling within CN code ex 0407

- birds' eggs, not in shell, other than dried, falling within CN code ex 0408

- egg whites, other than dried, falling within CN code ex 0408

ex 1404

Cotton linters, bleaches

Manufacture from raw cotton, the value of which doesnot exceed 50 % of the ex-worksprice of the product

ex 2009

Grape juice, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Manufacture from grape must

 

ex 2204

Wine of fresh grapes intended for the

preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol

Manufacture from wine of fresh grapes

 

ex 2205

Vermouth

Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within CN code 2204

ex 3401

Felt and non-wovens, impregnated, coated or covered with soap or detergent

Manufacture from felt or non-wovens

 

ex 3405

Felt and non-wovens, impregnated, coated or covered with polishes and

creams, for footwear, furniture, floors,

coachwork, glass or metal, scouring

pastes and powders and similar preparations

Manufacture from felt or non-wovens

 

ex 3502

Dried egg albumin

Drying (after breaking and separation, where appropriate) of:

- birds' eggs, in shell, fresh or preserved, falling within CN code ex 0407

- birds' eggs, not in shell, other than dried, falling within CN code ex 0408 or

- egg whites, other than dried, falling within CN code ex 3502

ex 4203

Articlesof apparel of leather or of

composition leather

Sewing or assembly of two or more pieces of leather or of composition leather

ex 4910

Ceramic calendarsof any kind, printed, including calendar clocks, decorated

Decoration of the ceramic article concerned, provided thisdecoration has resulted in the classification of the productsobtained in a tariff heading other than that covering the products uses

6401 to 6405

Footwear

Manufacture from materialsof any heading except for assemblies of uppers affixed to inner soles or to other sole componentsfalling within CN code 6406

ex 6911 to

ex 6913

Ceramic tableware, kitchenware, other

houshold (SIC! household) articles

and toilet articles; statuettes and other

ornamental ceramic articles; decorated

Decoration of the ceramic article concerned, provided thisdecoration has resulted in the classification of the productsobtained in a tariff heading other than that covering the products used

ex 7117

Ceramic imitation jewellery, decorated

Decoration of the ceramic article concerned, provided thisdecoration has resulted in the classification of the productsobtained in a tariff heading other than that covering the products used

ex 8482

Ball, roller or needle roller bearings, assembled (2)

Assembly preceded by heat treatment, grinding and polishing of the inner and

outer rings

ex 8520

Magnetic tape recorders, whether or not incorporating a sound reproducing

device

Manufacture where the increase in value acquired as a result of assembly operationsand, if applicable, the incorporation of partsoriginating in the country of assembly represents at least 45 % of the ex-worksprice of the product

 

When the 45 % rule isnot met, the apparatuss hall be treated as originating

in the country of origin of parts whose

ex-worksprice represents more than 35 % of the ex-worksprice of the apparatus

 

When the 35 % rule ismet in two countries, the apparatus shall be treated

asoriginating in the country of origin of the partsrepres enting the greater percentage value

ex 8523 20 90

Unrecorded 3.5” magnetic micro diskettes, whether or not pre-formatted

and with or without an analogue signal for the purposes of checking the quality of the disk's coating recorded on it

Assembly of the diskette (including insertion of the magnetic disk and assembly of the shells) plus manufacture

of:

- Either the magnetic disk (including polishing) or the upper and lower shells.

- If neither the disk nor upper and lower shells are manufactured in the country where assembly of the diskette takes place, the diskettes shall have the origin

of the country where the components representing the highest percentage of the ex-worksprice originated.

 

Assembly of the diskette (including insertion of the magnetic disk and assembly of the shells) and packing alone shall not confer origin.

ex 8527

Reception apparatusfor radio-broadcasting, whether or not combined in the same housing with sound recording or reproducing apparatus or

a clock

Manufacture where the increase in value acquired as a result of assembly operationsand, if applicable, the incorporation of partsoriginating in the

country of assembly represents at least

45 % of the ex-worksprice of the products

 

When the 45 % rule isnot met, the apparatuss hall be treated as originating

in the country of origin of parts whose

ex-worksprice represents more than 35 % of the ex-worksprice of the apparatus

 

When the 35 % rule ismet in two countries, the apparatus shall be treated

asoriginating in the country of origin of the partsrepres enting the greater percentage value

ex 8528

Television receivers, (excluding videotuners, television projection equipment and video monitors),

whether or not combined, in the same

housing, with radio-broadcast receiversor sound recording or reproducing apparatus, but not with

videorecording or reproducing apparatus

Manufacture where the increase in value acquired as a result of assembly operationsand, if applicable the incorporation of partsoriginating in the

country of assembly represents at least

45 % of the ex-worksprice of the

products

 

When the 45 % rule isnot met, the apparatuss hall be treated as originating

in the country of origin of parts whose

ex-worksprice represents more than 35 % of the ex-worksprice of the apparatus

 

When the 35 % rule ismet in two countries, the apparatus shall be treated

asoriginating in the country of origin of partsrepres enting the greater percentage

value

ex 8542

Integrated circuits

The operation ofdiffusion (where integrated circuitsare formed on a semiconductor substrate by the selective

introduction of an appropriate dopant)

ex 9009

Photocopying apparatusincorporating

an optical system or of the contact type

Assembly of photocopying apparatus

accompanied by the manufacture of the

harness, drum, rollers, side plates, roller

bearings, screws and nuts

ex 9113

Watch straps, watch bands and watch

bracelets, and parts thereof, of textiles

Manufacture in which the value of the

materialsus ed does not exceed 40 %

of the ex-worksprice of the product

ex 9401 and

ex 9403

Ceramic seats (other than those falling

within CN code 9402) whether or not

convertible into bedsand other furniture, and partsthereof, decorated

Decoration of the ceramic article concerned, provided thisdecoration has

resulted in the classification of the productsobtained in a tariff heading other than that covering the products used

ex 9405

Ceramic lampsand ceramic lighting

fittings, including searchlights and

spotlights and parts thereof, not elsewhere specified or included decorated; illuminated ceramic signs, nameplatesand the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included decorated

Decoration of the ceramic article concerend (SIC! concerned), provided

this decoration has resulted in the classification of the product obtained in a

tariff heading other than that covering

the products used

 

(1) Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the animals from which they where obtained were fattened or reared for the longest period.

(2) The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.

 

(1993R2454 - EN - 01.04.2002 - 005.001 – 254÷265)

 

_______________________________________________________________________________________________

 

ANNEX 12

 

 

 

 

 

_______________________________________________________________________________________________

 

ANNEX 13