ANNEX to the Proposal for a Council Decision on the conclusion of the Free Trade Agreement between the European Union and the Republic of Singapore - Hoofdinhoud

Council of the European Union

Brussels, 18 April 2018 (OR. en)

7967/18

Interinstitutional File: ADD 12

2018/0093 (NLE) i

WTO 71 SERVICES 20 COASI 88

PROPOSAL

From: Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

date of receipt: 18 April 2018

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: COM(2018) 196 final i - ANNEX 10

Subject: ANNEX to the Proposal for a Council Decision on the conclusion of the Free Trade Agreement between the European Union and the Republic of Singapore

Delegations will find attached document COM(2018) 196 final i - ANNEX 10.

Encl.: COM(2018) 196 final i - ANNEX 10

EUROPEAN COMMISSION

Brussels, 18.4.2018 COM(2018) 196 final i

ANNEX 10

ANNEX

to the

Proposal for a Council Decision

on the conclusion of the Free Trade Agreement between the European Union and the Republic of Singapore

PROTOCOL 1

CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

AND METHODS OF ADMINISTRATIVE CO-OPERATION

TABLE OF CONTENTS

SECTION 1

General Provisions

Article 1 Definitions

SECTION 2

Definition of the Concept of "Originating Products"

Article 2 General requirements

Article 3 Cumulation of Origin

Article 4 Wholly Obtained Products

Article 5 Sufficiently Worked or Processed Products

Article 6 Insufficient Working or Processing

Article 7 Unit of Qualification

Article 8 Accessories, Spare Parts and Tools

Article 9 Sets

Article 10 Neutral Elements

Article 11 Accounting Segregation

xx/xx SECTION 3

Territorial Requirements

Article 12 Principle of Territoriality

Article 13 Non Alteration

Article 14 Exhibitions

SECTION 4

Drawback or Exemption

Article 15 Prohibition of Drawback of, or Exemption from, Customs Duties

SECTION 5

Origin Declaration

Article 16 General Requirements

Article 17 Conditions for Making Out an Origin Declaration

Article 18 Approved Exporter

Article 19 Validity of Origin Declaration

Article 20 Submission of Origin Declaration

Article 21 Importation by Instalments

Article 22 Exemptions from Origin Declaration

Article 23 Supporting Documents

Article 24 Preservation of Origin Declaration and Supporting Documents

Article 25 Discrepancies and Formal Errors

Article 26 Amounts Expressed in Euro

xx/xx SECTION 6

Arrangements for Administrative Cooperation

Article 27 Cooperation between Competent Authorities

Article 28 Verification of Origin Declarations

Article 29 Administrative Enquiries

Article 30 Settlement of Disputes

Article 31 Penalties

SECTION 7

Ceuta and Melilla

Article 32 Application of this Protocol

Article 33 Special Conditions

SECTION 8

Final Provisions

Article 34 Amendments to this Protocol

Article 35 Transitional Provisions for Goods in Transit or Storage

xx/xx List of Appendices

ANNEX A: INTRODUCTORY NOTES TO THE LIST IN ANNEX B

ANNEX B: LIST OF WORKING OR PROCESSING REQUIRED TO BE

CARRIED OUT ON NON-ORIGINATING MATERIALS IN

ORDER THAT THE PRODUCT MANUFACTURED CAN

OBTAIN ORIGINATING STATUS

ANNEX B(a): ADDENDUM TO ANNEX B

ANNEX C: MATERIALS EXCLUDED FROM CUMULATION UNDER

PARAGRAPH 2 OF ARTICLE 3

ANNEX D: PRODUCTS REFERRED TO IN PARAGRAPH 9 OF ARTICLE 3

FOR WHICH MATERIALS ORIGINATING IN AN ASEAN

COUNTRY SHALL BE CONSIDERED AS MATERIALS

ORIGINATING IN A PARTY

ANNEX E: TEXT OF THE ORIGIN DECLARATION

Joint Declarations

JOINT DECLARATION concerning the Principality of Andorra

JOINT DECLARATION concerning the Republic of San Marino

JOINT DECLARATION concerning the Revision of the Rules of Origin contained in Protocol 1

xx/xx SECTION 1

GENERAL PROVISIONS

ARTICLE 1

Definitions

• 1. 

  For the purposes of this Protocol:

(a) "ASEAN country" means a member state of the Association of Southeast

Asian Nations which is not a Party to this Agreement;

(b) "chapters" and "headings" and "subheadings" mean the chapters, the headings

and sub-headings used in the nomenclature which makes up the Harmonized

System with the changes pursuant to the Recommendation of 26 June 2004 of

the Customs Cooperation Council;

(c) "classified" refers to the classification of a product or material under a

particular chapter, heading, or sub-heading of the Harmonized System;

(d) "consignment" means products which are either sent simultaneously from one

exporter to one consignee or covered by a single transport document covering

their shipment from the exporter to the consignee or, in the absence of such a

document, by a single invoice; (e) "customs value" means the value as determined in accordance with the

Customs Valuation Agreement;

(f) "ex-works price" means the price paid for the product ex-works to the

manufacturer in whose undertaking the last working or processing is carried

out, provided that the price includes the value of all the materials used and all

other costs related to its production, minus any internal taxes which are, or

may be, repaid when the product obtained is exported.

Where the actual price paid does not reflect all costs related to the manufacturing of

the product which are actually incurred in the Union or in Singapore, the ex-works

price means the sum of all those costs, minus any internal taxes which are, or may

be, repaid when the product obtained is exported;

(g) "fungible materials" means materials that are of the same kind and

commercial quality, with the same technical and physical characteristics, and

which cannot be distinguished from one another once they are incorporated

into the finished product;

(h) "goods" means both materials and products;

(i) "manufacture" means any kind of working or processing including assembly;

(j) "material" means any ingredient, raw material, component or part, etc., used

in the manufacture of the product;

(k) "product" means the product being manufactured, even if it is intended for

later use in another manufacturing operation; and (l) "value of materials" means the customs value at the time of importation of

the non-originating materials used, or, if this is not known and cannot be

ascertained, the first ascertainable price paid for the materials in the Union or

in Singapore.

• 2. 

  For the purposes of subparagraph 1(f), where the last working or processing has

been subcontracted to a manufacturer, the term "manufacturer" may refer to the

enterprise that has employed the subcontractor.

SECTION 2

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

ARTICLE 2

General Requirements

For the purposes of this Agreement, the following products shall be considered as

originating in a Party:

(a) products wholly obtained in a Party within the meaning of Article 4; and

(b) products obtained in a Party incorporating materials which have not been wholly

obtained there, provided that such materials have undergone sufficient working or

processing in the Party concerned within the meaning of Article 5.

ARTICLE 3

Cumulation of Origin

• 1. 

  Notwithstanding Article 2 (General Requirements), products shall be considered as

originating in a Party if such products are obtained there by incorporating materials

originating in the other Party, provided that the working or processing carried out

goes beyond the operations referred to in Article 6 (Insufficient Working or

Processing). It shall not be necessary that the materials of the other Party have

undergone sufficient working or processing.

• 2. 

  Materials originating in an ASEAN country which is applying with the Union a

  preferential agreement in accordance with Article XXIV of the GATT 1994, shall

be considered as materials originating in a Party when incorporated in a product

obtained in that Party provided that they have undergone working or processing in

that Party which goes beyond the operations referred to in Article 6 (Insufficient

Working or Processing).

• 3. 

  For the purposes of paragraph 2, the origin of the materials shall be determined

according to the rules of origin applicable in the framework of the Union's

preferential agreements with those countries.

• 4. 

  For the purposes of paragraph 2, the originating status of materials exported from

  one of the ASEAN countries to a Party to be used in further working or processing

shall be established by a proof of origin under which these materials could be

exported directly to the Union.

• 5. 

  The cumulation provided for in paragraphs 2 to 7 may only be applied provided

  that:

  (a) the ASEAN countries involved in the acquisition of the originating status

  have undertaken to:

  (i) comply or ensure compliance with this Protocol; and

(ii) provide the administrative cooperation necessary to ensure the correct

implementation of this Protocol both with regard to the Union and

among themselves;

(b) the undertakings referred to in subparagraph (a) have been notified to the

Union.

• 6. 

  Origin declarations issued by application of paragraph 4 shall bear one of the

  following entries:

(a) "Application of Article 3(2) of Protocol 1 of the EU/Singapore FTA"; or

(b) "Application du paragraphe 2 de l'article 3 du protocole n° 1 de l'ALE

UE/Singapore".

• 7. 

  The materials listed in Annex C to this Protocol shall be excluded from the

  cumulation provided for in paragraphs 2 to 6 where at the time of importation of

  the product:

(a) the tariff preference applicable to the materials in a Party is not the same for

all the countries involved in the cumulation; and

(b) the materials concerned would benefit, through cumulation, from a tariff

treatment more favourable than the one they would benefit from if directly

exported to a Party.

• 8. 

  At the request of a Party, the Parties may, by decision in the Committee on

  Customs established pursuant to Article 16.2 (Specialised Committees), modify

  Annex C to this Protocol. Any request for such a modification shall be

communicated to the other Party at least two months before the meeting of that

Committee.

• 9. 

  Materials originating in an ASEAN country shall be considered as materials

originating in a Party when further processed or incorporated into one of the

products listed in Annex D to this Protocol obtained there, provided that they have

undergone working or processing in that Party which goes beyond the operations

referred to in Article 6 (Insufficient Working or Processing).

• 10. 

  For the purposes of paragraph 9, the origin of the materials shall be determined

according to the preferential rules of origin applicable to General System of

Preferences (hereinafter referred to as "GSP") beneficiary countries which are laid

down in Commission Regulation (EEC) No 2454/93 i.

• 11. 

  For the purposes of paragraph 9, the originating status of materials exported from

one of the ASEAN countries to a Party to be used in further working or processing

shall be established by a proof of origin in accordance with the preferential rules

applicable to GSP beneficiary countries as laid down in Commission Regulation

(EEC) No 2454/93.

• 12. 

  The cumulation provided for in paragraphs 9 to 13 may only be applied provided

  that:

(a) the ASEAN countries involved in the acquisition of the originating status

have undertaken to:

(i) comply or ensure compliance with this Protocol; and

(ii) provide the administrative cooperation necessary to ensure the correct

implementation of this Protocol both with regard to the Union and

between themselves;

(b) the undertakings referred to in subparagraph (a) have been notified to the

Union.

• 13. 

  Origin declarations issued by application of paragraph 9 shall bear one of the

  following entries:

  (a) "Application of Article 3(9) of Protocol 1 of the EU/Singapore FTA"; or

(b) "Application du paragraphe 9 de l'article 3 du protocole n° 1 de l'ALE

UE/Singapore".

• 14. 

  At the request of a Party, the Parties may, by decision in the Committee on

Customs established pursuant to Article 16.2 (Specialised Committees), modify

Annex D to this Protocol. Any request for such a modification shall be

communicated to the other Party at least two months before the meeting of the

Committee.

• 15. 

  The cumulation provided for in paragraph 9 to 13 shall cease to apply when

  conditions of paragraphs 2 to 7 are met.

  ARTICLE 4

  Wholly Obtained Products

• 1. 

  The following shall be considered as wholly obtained in a Party:

  (a) mineral products extracted from their soil or from their seabed;

(b) plants and vegetable products grown or harvested there; (c) live animals born and raised there;

(d) products from live animals raised there;

(e) products from slaughtered animals born and raised there;

(f) products obtained by hunting or fishing conducted there;

(g) products of aquaculture, where the fish, crustaceans and molluscs are born

and raised there;

(h) products of sea fishing and other products taken from the sea outside the

territorial seas of a Party by their vessels;

(i) products made aboard their factory ships exclusively from products referred

to in subparagraph (h);

(j) used articles collected there fit only for the recovery of raw materials;

(k) waste and scrap resulting from manufacturing operations conducted there;

(l) products extracted from marine soil or subsoil outside their territorial seas

provided that they have sole rights to work that soil or subsoil; and

(m) goods produced there exclusively from products specified in subparagraphs

(a) to (l).

• 2. 

  The terms "their vessels" and "their factory ships" in subparagraphs 1(h) and 1(i)

  shall apply only to vessels and factory ships:

(a) which are registered in a Member State of the Union or in Singapore;

(b) which sail under the flag of a Member State of the Union or of Singapore;

and

(c) which meet one of the following conditions:

(i) they are at least fifty percent owned by nationals of a Member State of

the Union or of Singapore;

or

(ii) they are owned by companies:

• (1) 

  which have their head office and their main place of business in a

  Member State of the Union or Singapore, and

  • (2) 

    which are at least fifty percent owned by a Member State of the

    Union or by Singapore, by public entities or nationals of a Party.

ARTICLE 5

Sufficiently Worked or Processed Products

• 1. 

  For the purposes of subparagraph (b) of Article 2 (General Requirements), products

  which are not wholly obtained are considered to be sufficiently worked or

processed when the conditions set out in the list in Annex B or B(a) to this Protocol

are fulfilled.

• 2. 

  The conditions referred to above indicate, for all products covered by this

  Agreement, the working or processing which must be carried out on nonoriginating

materials used in manufacturing and apply only in relation to such

materials. It follows that if a product which has acquired originating status by

fulfilling the conditions set out in the list in Annex B or B(a) to this Protocol is

used in the manufacture of another product, the conditions applicable to the product

in which it is incorporated do not apply to it, and no account shall be taken of the

non-originating materials which may have been used in its manufacture.

• 3. 

  By way of derogation from paragraph 1 and subject to paragraphs 4 and 5, nonoriginating

  materials which, according to the conditions set out in the list in Annex

  B or B(a) to this Protocol, are not to be used in the manufacture of a given product

  may nevertheless be used, provided that their total value or net weight assessed for

  the product does not exceed:

(a) ten percent of the weight of the product for products falling within Chapters 2

and 4 to 24 of the Harmonized System, other than processed fishery products

of Chapter 16; (b) ten percent of the ex-works price of the product for other products, except for

products falling within Chapters 50 to 63 of the Harmonized System, for

which the tolerances mentioned in Notes 6 and 7 of Annex A to this Protocol,

shall apply.

• 4. 

  Paragraph 3 shall not allow to exceed any of the percentages for the maximum

content of non-originating materials as specified in the list in Annex B to this

Protocol.

• 5. 

  Paragraphs 3 and 4 shall not apply to products wholly obtained in a Party within

  the meaning of Article 4 (Wholly Obtained Products). However, without prejudice

to Article 6 (Insufficient Working or Processing) and paragraph 2 of Article 7 (Unit

of Qualification) the tolerance provided for in those paragraphs shall nevertheless

apply to the sum of all the materials which are used in the manufacture of a product

and for which the rule laid down in the list in Annex B to this Protocol for that

product requires that such materials be wholly obtained.

ARTICLE 6

Insufficient Working or Processing

• 1. 

  Without prejudice to paragraph 2, the following operations shall be considered as

insufficient working or processing to confer the status of originating products,

whether or not the requirements of Article 5 (Sufficiently Worked or Processed

Products) are satisfied:

(a) preserving operations to ensure that the products remain in good condition

during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles and textile articles;

(e) simple painting and polishing operations;

(f) husking and partial or total milling of rice; polishing and glazing of cereals

and rice;

(g) operations to colour or flavour sugar or form sugar lumps; partial or total

milling of crystal sugar;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching (including the

making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or

boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on

products or their packaging;

(m) simple mixing of products, whether or not of different kinds; mixing of sugar

with any material;

(n) simple addition of water or dilution or dehydratation or denaturation of

products;

(o) simple assembly of parts of articles to constitute a complete article or

disassembly of products into parts;

(p) a combination of two or more of the operations specified in subparagraphs (a)

to (o); or

(q) slaughter of animals.

• 2. 

  For the purpose of paragraph 1, operations shall be considered simple when neither

  special skills nor machines, apparatus or tools especially produced or installed for

  those operations are required for their performance.

• 3. 

  All operations carried out either in the Union or in Singapore on a given product

  shall be considered together when determining whether the working or processing

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

  paragraph 1.

ARTICLE 7

Unit of Qualification

• 1. 

  The unit of qualification for the application of the provisions of this Protocol shall

  be the product which is considered as the basic unit when determining

  classification using the nomenclature of the Harmonized System.

• 2. 

  When a consignment consists of a number of identical products classified under the

  same heading of the Harmonized System, each individual item shall be taken into

  account when applying the provisions of this Protocol.

  Where, under General Interpretative Rule 5 of the Harmonized System, packaging

  is included with the product for classification purposes, it shall be included for the

  purposes of determining origin.

ARTICLE 8

Accessories, Spare Parts and Tools

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 which are not separately invoiced, shall be regarded as one with the piece of

equipment, machine, apparatus or vehicle in question.

ARTICLE 9

Sets

Sets, as defined in General Interpretative Rule 3 of the Harmonized System, shall be

regarded as originating when all component products are originating products. When a

set is composed of originating and non-originating products, the set as a whole shall be

regarded as originating, provided that the value of the non-originating products does not

exceed fifteen percent of the ex-works price of the set.

ARTICLE 10

Neutral Elements

In order to determine whether a product originates, it shall not be necessary to determine

the origin of the following which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment, including goods to be used for their maintenance;

(c) machines and tools and dies and moulds; spare parts and materials used in the

maintenance of equipment and buildings; lubricants, greases, compounding

materials and other materials used in production or used to operate equipment and

buildings; gloves, glasses, footwear, clothing, safety equipments and supplies;

equipment, devices and supplies used for testing or inspecting the good; catalyst

and solvent; and

(d) other goods which do not enter and which are not intended to enter into the final

composition of the product.

ARTICLE 11

Accounting Segregation

• 1. 

  If originating and non-originating fungible materials are used in the working or

processing of a product, the competent governmental authorities may, at the written

request of economic operators, authorise the management of materials using the

accounting segregation method without keeping the materials in separate stocks.

• 2. 

  The competent governmental authorities may make the granting of authorisation

  referred to in paragraph 1 subject to any conditions they deem appropriate.

• 3. 

  The authorisation shall be granted only if by use of the accounting segregation

  method it can be ensured that, at any time, the number of products obtained which

  could be considered as originating in the Union or in Singapore is the same as the

  number that would have been obtained by using a method of physical segregation

  of the stocks.

• 4. 

  If authorised, the method such as averaging, last-in, first-out, or first-in, first-out,

shall be applied and the application thereof shall be recorded on the basis of the

general accounting principles applicable in the Union or in Singapore, depending

on where the product is manufactured.

• 5. 

  A manufacturer using the accounting segregation method shall make out or apply

  for origin declarations for the quantity of products which may be considered as

originating in the exporting Party. At the request of the customs authorities or

competent governmental authorities of the exporting Party, the beneficiary shall

provide a statement of how the quantities have been managed.

• 6. 

  The competent governmental authorities shall monitor the use made of the

  authorisation referred to in paragraph 3 and may withdraw it if the manufacturer

makes improper use of it or fails to fulfil any of the other conditions laid down in

this Protocol.

SECTION 3

TERRITORIAL REQUIREMENTS

ARTICLE 12

Principle of Territoriality

• 1. 

  The conditions set out in Section 2 relating to the acquisition of originating status

  must be fulfilled without interruption in a Party.

• 2. 

  If originating goods exported from a Party to a non-Party return, they must be

  considered as non-originating, unless it can be demonstrated to the satisfaction of

  the customs authorities that:

  (a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve

them in good condition while in that non-Party or while being exported.

ARTICLE 13

Non Alteration

• 1. 

  The products declared for importation in a Party shall be the same products as

  exported from the other Party in which they are considered to originate. They shall

not have been altered, transformed in any way or subjected to operations other than

operations to preserve them in good condition or other than adding or affixing

marks, labels, seals or any other documentation to ensure compliance with specific

domestic requirements of the importing Party, prior to being declared for import.

• 2. 

  Storage of products or consignments may take place provided they remain under

  customs supervision in the country(ies) of transit.

• 3. 

  Without prejudice to Section 5, the splitting of consignments may take place where

  carried out by the exporter or under his responsibility provided they remain under

  customs supervision in the country(ies) of transit.

• 4. 

  Compliance with paragraphs 1 to 3 shall be considered as satisfied unless the

  customs authorities have reason to believe the contrary; in such cases, the customs

authorities may request the declarant to provide evidence of compliance, which

may be given by any means, including contractual transport documents such as

bills of lading or factual or concrete evidence based on marking or numbering of

packages or any evidence related to the goods themselves.

ARTICLE 14

Exhibitions

• 1. 

  Originating products, sent for exhibition in a country other than a Party and sold

  after the exhibition for importation in a Party shall benefit on importation from the

provisions of this Agreement provided it is shown to the satisfaction of the customs

authorities that:

(a) an exporter has consigned these products from a Party to the country in

which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a

person in a Party;

(c) the products have been consigned during the exhibition or immediately

thereafter in the state in which they were sent for exhibition; and (d) the products have not, since they were consigned for exhibition, been used

for any purpose other than demonstration at the exhibition.

• 2. 

  An origin declaration shall be issued or made out in accordance with the provisions

  of Section 5 and submitted to the customs authorities of the importing Party in the

  normal manner. The name and address of the exhibition must be indicated thereon.

  Where necessary, additional documentary evidence of the conditions under which

  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 organised for private purposes in

shops or business premises with a view to the sale of foreign products, and during

which the products remain under customs control.

SECTION 4

DRAWBACK OR EXEMPTION

ARTICLE 15

Prohibition of Drawback of, or Exemption from, Customs Duties

• 1. 

  Non-originating materials used in the manufacture of products originating in the

Union or in Singapore for which an origin declaration is issued or made out in

accordance with the provisions of Section 5 shall not be subject in the Union or in

Singapore to drawback of, or exemption from, customs duties of whatever kind.

• 2. 

  The prohibition in paragraph 1 shall apply to any arrangement for refund, remission

or non-payment, partial or complete, of customs duties or charges having an

equivalent effect, applicable in the Union or in Singapore to materials used in the

manufacture, where such refund, remission or non-payment applies, expressly or in

effect, when products obtained from the said materials are exported and not when

they are retained for home use there.

• 3. 

  The exporter of products covered by an origin declaration shall be prepared to

submit at any time, upon request from the customs authorities, all appropriate

documents proving that no drawback has been obtained in respect of the

non-originating materials used in the manufacture of the products concerned and

that all customs duties or charges having equivalent effect applicable to such

materials have actually been paid.

• 4. 

  The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within

  the meaning of paragraph 2 of Article 7 (Unit of Qualification), accessories, spare

parts and tools within the meaning of Article 8 (Accessories, Spare Parts and

Tools), and products in a set within the meaning of Article 9 (Sets), when such

items are non-originating.

• 5. 

  The provisions of paragraphs 1 to 4 shall apply only in respect of materials which

  are subject to this Protocol.

SECTION 5

ORIGIN DECLARATION

ARTICLE 16

General Requirements

• 1. 

  Products originating in the Union shall, on importation into Singapore, and

products originating in Singapore shall, on importation into the Union, benefit from

preferential tariff treatment of this Agreement upon submission of a declaration,

(hereinafter referred to as "origin declaration"). The origin declaration is provided

on an invoice or any other commercial document that describes the originating

product in sufficient detail to enable its identification.

• 2. 

  Originating products within the meaning of this Protocol shall, in the cases

specified in Article 22 (Exemptions from Origin Declaration), benefit from

preferential tariff treatment of this Agreement without it being necessary to submit

any of the documents referred to in paragraph 1.

ARTICLE 17

Conditions for Making Out an Origin Declaration

• 1. 

  An origin declaration as referred to in Article 16 (General Requirements) may be

  made out:

  (a) in the Union:

  (i) by an exporter within the meaning of Article 18 (Approved Exporter);

  or

(ii) by an exporter for any consignment consisting of one or more packages

containing originating products whose total value does not

exceed 6 000 euro.

(b) in Singapore by an exporter who is:

(i) registered with the competent authority and who has received a Unique

Entity Number; and

(ii) complying with relevant regulatory provisions in Singapore pertaining

to making out of origin declarations.

• 2. 

  An origin declaration may be made out if the products concerned can be considered

  as products originating in the Union or in Singapore and fulfil the other

  requirements of this Protocol.

• 3. 

  The exporter making out an origin declaration shall be prepared to submit at any

time, at the request of the customs authorities of the exporting Party, all appropriate

documents as referred to under Article 23 (Supporting Documents) proving the

originating status of the products concerned as well as the fulfilment of the other

requirements of this Protocol.

• 4. 

  An origin declaration shall be made out by the exporter by typing, stamping or

printing on the invoice, the delivery note or another commercial document, the

declaration, the text of which appears in Annex E to this Protocol, in accordance

with the domestic law of the exporting Party. If the declaration is hand-written, it

shall be written in ink in capital characters. In the case of exports from Singapore,

the origin declaration shall be set out using the English version and in the case of

exports from Union, the origin declaration may be set out in one of the linguistic

versions in Annex E to this Protocol.

• 5. 

  Origin declarations shall bear the original signature of the exporter in manuscript.

  An approved exporter as referred to in Article 18 (Approved Exporter) shall not be

  required to sign such declarations provided that he gives the customs authorities of

  the exporting Party a written undertaking that he accepts full responsibility for any

origin declaration which identifies him as if it had been signed in manuscript by

him.

• 6. 

  By derogation from paragraph 1, an origin declaration may exceptionally be made

  out after exportation ("retrospective statement") on condition that it is presented in

  the importing Party no later than two years, in the case of the Union, and one year,

  in the case of Singapore, after the entry of the goods into the territory.

ARTICLE 18

Approved Exporter

• 1. 

  The customs authorities of the Member States of the Union may authorise any

  exporter who exports products under this Agreement to make out origin

declarations irrespective of the value of the products concerned (hereinafter

referred to as "approved exporter"). An exporter seeking such authorisation must

offer to the satisfaction of the customs authorities all guarantees necessary to verify

the originating status of the products as well as the fulfilment of the other

requirements of this Protocol.

• 2. 

  The customs authorities of the Member States of the Union may grant the status of

approved exporter subject to any conditions which they consider appropriate.

• 3. 

  The customs authorities of the Member States of the Union shall grant to the

approved exporter a customs authorisation number which shall appear on the origin

declaration.

• 4. 

  The customs authorities of the Member States of the Union shall monitor the use of

  the authorisation by the approved exporter.

• 5. 

  The customs authorities of the Member States of the Union may withdraw the

  authorisation at any time. They shall do so where the approved exporter no longer

offers the guarantees referred to in paragraph 1, no longer fulfils the conditions

referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

ARTICLE 19

Validity of Origin Declaration

• 1. 

  An origin declaration shall be valid for twelve months from the date of issue in the

exporting Party. Preferential tariff treatment shall be claimed within the said period

to the customs authorities of the importing Party.

• 2. 

  Origin declarations which are submitted to the customs authorities of the importing

  Party after the final date for presentation specified in paragraph 1 may be accepted

for the purposes of applying preferential treatment, where the failure to submit

these documents by the final date set is due to exceptional circumstances.

• 3. 

  In cases of belated presentation other than those of paragraph 2, the customs

authorities of the importing Party may accept the origin declarations where the

products have been submitted before the said final date.

ARTICLE 20

Submission of Origin Declaration

For the purposes of claiming preferential tariff treatment, origin declarations shall be

submitted to the customs authorities of the importing Party in accordance with the

procedures applicable in that Party. The said authorities may require a translation of an

origin declaration.

ARTICLE 21

Importation by Instalments

Where, at the request of the importer and on the conditions laid down by the customs

authorities of the importing Party, dismantled or non-assembled products within the

meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI

and XVII or headings 7308 and 9406 of the Harmonized System are imported by

instalments, a single origin declaration for such products shall be submitted to the

customs authorities upon importation of the first instalment.

ARTICLE 22

Exemptions from Origin Declaration

• 1. 

  Products sent as small packages from private persons to private persons or forming

part of travellers’ personal luggage shall be admitted as originating products

without requiring the submission of an origin declaration, provided that such

products are not imported by way of trade and have been declared as meeting the

requirements of this Protocol and where there is no doubt as to the veracity of such

a declaration. In the case of products sent by post, this declaration can be made on

the customs declaration CN22/CN23 or on a sheet of paper annexed to that

document.

• 2. 

  Imports which are occasional and consist solely of products for the personal use of

the recipients or travellers or their families shall not be considered as imports by

way of trade if it is evident from the nature and quantity of the products that no

commercial purpose is intended.

• 3. 

  The total value of these products shall not exceed 500 euro in the case of small

  packages or 1200 euro in the case of products forming part of travellers’ personal

  luggage.

ARTICLE 23

Supporting Documents

The documents referred to in paragraph 3 of Article 17 (Conditions for Making Out an

Origin Declaration) used for the purpose of proving that products covered by an origin

declaration can be considered as products originating in the Union or in Singapore and

fulfil the other requirements of this Protocol may consist, inter alia, of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the

goods concerned, contained for example in his accounts or internal book-keeping;

(b) documents proving the originating status of materials used, issued or made out in a

Party, where these documents are used in accordance with domestic law; or (c) documents proving the working or processing of materials in a Party, issued or

made out in a Party, where these documents are used in accordance with domestic

law.

ARTICLE 24

Preservation of Origin Declaration and Supporting Documents

• 1. 

  The exporter making out an origin declaration shall keep for at least three years a

  copy of this origin declaration as well as the documents referred to in paragraph 3

  of Article 17 (Conditions for Making Out an Origin Declaration).

• 2. 

  The customs authorities of the importing Party shall keep for at least three years the

  origin declarations submitted to them.

• 3. 

  Each Party shall permit, in accordance with that Party’s laws and regulations,

exporters in its territory to maintain documentation or records in any medium,

provided that the documentation or records can be retrieved and printed.

ARTICLE 25

Discrepancies and Formal Errors

• 1. 

  The discovery of slight discrepancies between the statements made in the origin

declaration and those made in the documents submitted to the customs office for

the purposes of carrying out the formalities for importing the products shall not

ipso facto render the origin declaration null and void if it is duly established that

this document does correspond to the products submitted.

• 2. 

  Obvious formal errors such as typing errors on a origin declaration should not

cause the document to be rejected if these errors are not such as to create doubts

concerning the correctness of the statements made in the document.

ARTICLE 26

Amounts Expressed in Euro

• 1. 

  For the application of the provisions of subparagraph 1(a)(ii) of Article 17

  (Conditions for Making Out an Origin Declaration) and paragraph 3 of Article 22

(Exemptions from Origin Declaration) in cases where products are invoiced in a

currency other than euro, amounts in the national currencies of the Member States

of the Union equivalent to the amounts expressed in euro shall be fixed annually by

each of the countries concerned.

• 2. 

  A consignment shall benefit from the provisions of subparagraph 1(a)(ii) of Article

  17 (Conditions for Making Out an Origin Declaration) and paragraph 3 of Article

22 (Exemptions from Origin Declaration) by reference to the currency in which the

invoice is drawn up, according to the amount fixed by the Party concerned.

• 3. 

  The amounts to be used in any given national currency shall be the equivalent in

that currency of the amounts expressed in euro as at the first working day of

October. The amounts shall be communicated to the European Commission by 15

October and shall apply from 1 January the following year. The European

Commission shall notify all countries concerned of the relevant amounts.

• 4. 

  A Member State of the Union may round up or down the amount resulting from the

  conversion into its national currency of an amount expressed in euro. The roundedoff

  amount may not differ from the amount resulting from the conversion by more

  than five percent. A Member State of the Union may retain unchanged its national

currency equivalent of an amount expressed in euro if, at the time of the annual

adjustment provided for in paragraph 3, the conversion of that amount, prior to any

rounding-off, results in an increase of less than fifteen percent in the national

currency equivalent. The national currency equivalent may be retained unchanged

if the conversion would result in a decrease in that equivalent value.

• 5. 

  The amounts expressed in euro shall be reviewed by the Parties in the Committee

on Customs established pursuant to Article 16.2 (Specialised Committees) at the

request of the Union or of Singapore. When carrying out this review, the Parties

shall consider the desirability of preserving the effects of the limits concerned in

real terms. For these purposes, the Parties may, by decision in the Committee on

Customs, modify the amounts expressed in euro.

SECTION 6

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

ARTICLE 27

Cooperation between Competent Authorities

• 1. 

  The customs authorities of the Parties shall provide each other, through the

  European Commission, with the addresses of the customs authorities responsible

  for verifying the origin declarations.

• 2. 

  In order to ensure the proper application of this Protocol, the Parties shall assist

  each other, through their competent authorities, in checking the authenticity of the

origin declarations and the correctness of the information given in these documents.

ARTICLE 28

Verification of Origin Declarations

• 1. 

  Subsequent verifications of origin declarations shall be carried out at random or

whenever the customs authorities of the importing Party have reasonable doubts as

to the authenticity of such documents, the originating status of the products

concerned or the fulfilment of the other requirements of this Protocol.

• 2. 

  For the purposes of implementing the provisions of paragraph 1, the customs

  authorities of the importing Party shall return, if it has been submitted, the origin

declaration, or a copy of that document, to the customs authorities of the exporting

Party giving, where appropriate, the reasons for the enquiry. Any document and

information obtained suggesting that the information given on the origin

declarations is incorrect shall be forwarded in support of the request for

verification.

• 3. 

  The verification shall be carried out by the customs authorities of the exporting

Party. For this purpose, they shall have the right to call for any evidence and to

carry out any inspection of the exporter's accounts or any other check considered

appropriate.

• 4. 

  If the customs authorities of the importing Party decide to suspend the granting of

  preferential treatment to the products concerned while awaiting the results of the

  verification, release of the products shall be offered to the importer subject to any

precautionary measures judged necessary. Any suspension of preferential treatment

shall be reinstated as soon as possible after the originating status of the products

concerned or the fulfilment of the other requirements of this Protocol has been

ascertained by the customs authorities of the importing Party.

• 5. 

  The customs authorities requesting the verification shall be informed of the results

  of this verification as soon as possible. These results must indicate clearly whether

the documents are authentic and whether the products concerned can be considered

as products originating in the Parties and fulfil the other requirements of this

Protocol.

• 6. 

  If in cases of reasonable doubt there is no reply within ten months of the date of the

verification request or if the reply does not contain sufficient information to

determine the authenticity of the document in question or the real origin of the

products, the requesting customs authorities shall, except in exceptional

circumstances, refuse entitlement to the preferences.

ARTICLE 29

Administrative Enquiries

• 1. 

  Where the results of the verification procedure or any other available substantive

  information appear to indicate that the provisions of this Protocol are being

  contravened, the exporting Party shall, on its own initiative or at the request of the

other Party, carry out appropriate enquiries or arrange for such enquiries to be

carried out with due urgency to identify and prevent such contraventions. The

results of such enquiries shall be communicated to the Party requesting

verification.

• 2. 

  The Party requesting verification may be present at the enquiries, subject to

conditions that may be laid down by the competent authority in the exporting Party.

• 3. 

  Where a Party has made a finding, on the basis of objective information, of a

repeated failure 1 to provide administrative cooperation under this Section, or of

systematic and intentional fraud from the other Party, the Party concerned may

temporarily suspend the relevant preferential treatment of the product or products

concerned in accordance with paragraph 4.

1 For the purposes of paragraph 3 of Article 29 (Administrative Enquiries), a repeated failure to provide administrative cooperation shall mean, inter alia, a repeated failure to respect the obligations to verify the originating status of the product(s) concerned, or a repeated refusal or undue delay in carrying out and/or communicating the results of enquiries and/or subsequent verification of the proof of origin, over a continuous period of ten months.

• 4. 

  The application of a temporary suspension shall be subject to the following

  conditions:

(a) the Party which has made a finding, in accordance with paragraph 3, shall

without undue delay notify the Trade Committee established pursuant to

Article 16.1 (Trade Committee) of its finding together with the objective

information and its recommended course of action to be taken. Upon receipt

of such notification, the Trade Committee shall deliberate on the appropriate

course of action on the basis of all relevant information and objective

findings, with a view to reaching a solution acceptable to both Parties. During

the period of consultations referred to above, the product(s) concerned shall

enjoy the preferential treatment;

(b) where the Parties have entered into consultations with the Trade Committee

and have failed to agree on an acceptable solution within three months

following the notification, the Party concerned may temporarily suspend the

relevant preferential treatment of the product(s) concerned in so far as is

strictly necessary to address the Party’s concerns. Such temporary suspension

shall be notified to the Trade Committee without undue delay;

(c) temporary suspensions under this Article shall be commensurate with the

impact on the financial interests of the Party concerned arising from the

situation giving rise to the finding of the Party referred to paragraph 3. They

shall not exceed a period of six months, which may be renewed, if at the date

of expiry nothing substantive has changed with respect to the condition that

gave rise to the initial suspension; and (d) temporary suspensions, and any renewal thereof, shall be notified

immediately after their adoption to the Trade Committee. They shall be

subject to periodic consultations within the Trade Committee, in particular

with a view to their termination as soon as the conditions for their application

no longer apply.

ARTICLE 30

Settlement of Disputes

• 1. 

  Where disputes arise in relation to the verification procedures of Article 28

  (Verification of Origin Declarations) which cannot be settled between the

competent authorities requesting a verification and the competent authorities

responsible for carrying out this verification, or where they raise a question as to

the interpretation of this Protocol, they shall be submitted to the Committee on

Customs established pursuant to Article 16.2 (Specialised Committees).

• 2. 

  All disputes between the importer and the competent authorities of the importing

  Party shall be settled under the legislation of that Party.

ARTICLE 31

Penalties

The Parties shall provide for procedures for penalties to be imposed on any person who

draws up, or causes to be drawn up, a document which contains incorrect information for

the purpose of obtaining a preferential treatment for products.

SECTION 7

CEUTA AND MELILLA

ARTICLE 32

Application of this Protocol

• 1. 

  The term "Union" does not cover Ceuta and Melilla.

• 2. 

  Products originating in Singapore, when imported into Ceuta or Melilla, shall enjoy

in all respects the same customs regime as that which is applied to products

originating in the customs territory of the Union under Protocol 2 of the Act of

Accession of the Kingdom of Spain and the Portuguese Republic to the Union.

Singapore shall grant to imports of products covered by the Agreement and

originating in Ceuta and Melilla the same customs regime as that which is granted

to products imported from and originating in the Union.

• 3. 

  For the purpose of the application of paragraph 2 concerning products originating

in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the

special conditions set out in Article 33 (Special Conditions).

ARTICLE 33

Special Conditions

• 1. 

  Provided that they have been transported directly in accordance with the provisions

  of Article 13 (Non Alteration), the following shall be considered as:

  (a) products originating in Ceuta and Melilla:

  (i) products wholly obtained in Ceuta and Melilla;

  (ii) products obtained in Ceuta and Melilla in the manufacture of which

  products other than those referred to in (a) are used, provided that:

  (aa) the said products have undergone sufficient working or

  processing within the meaning of Article 5 (Sufficiently Worked

  or Processed Products); or

  (bb) those products are originating in a Party, provided that they have

  been submitted to working or processing which goes beyond the

  operations referred to in Article 6 (Insufficient Working or

  Processing).

  (b) products originating in Singapore:

  (i) products wholly obtained in Singapore;

  (ii) products obtained in Singapore in the manufacture of which products

  other than those referred to in (a) are used, provided that:

  (aa) the said products have undergone sufficient working or

processing within the meaning of Article 5 (Sufficiently Worked

or Processed Products); or

(bb) those products are originating in Ceuta and Melilla or in the

Union, provided that they have been submitted to working or

processing which goes beyond the operations referred to in

Article 6 (Insufficient Working or Processing).

• 2. 

  Ceuta and Melilla shall be considered as a single territory.

• 3. 

  The exporter or his authorised representative shall enter "Singapore" and "Ceuta

and Melilla" on origin declarations for products originating in these territories

respectively.

• 4. 

  The Spanish customs authorities shall be responsible for the application of this

  Protocol in Ceuta and Melilla.

SECTION 8

FINAL PROVISIONS

ARTICLE 34

Amendments to this Protocol

The Parties may, by decision in the Committee on Customs established pursuant to

Article 16.2 (Specialised Committees), amend the provisions of this Protocol.

Following the conclusion of a free trade agreement between the Union and one or several

ASEAN countries, the Parties may, by decision in the Committee on Customs established

pursuant to Article 16.2 (Specialised Committees), amend or adapt this Protocol and in

particular Annex C referred to in paragraph 7 of Article 3 (Cumulation of Origin) to

ensure coherence between the rules of origin applicable within the context of the

preferential exchanges between ASEAN countries and the Union.

ARTICLE 35

Transitional Provisions for Goods in Transit or Storage

This Agreement may be applied to goods which comply with the provisions of this

Protocol and which on the date of entry into force of this Agreement are either in transit,

in the Parties in temporary storage, in customs warehouses or in free zones, subject to the

submission to the customs authorities of the importing Party, within twelve months of

that date, of an origin declaration made out retrospectively, and if requested together with

the documents showing that the goods have been transported directly in accordance with

Article 13 (Non Alteration).

ANNEX A

INTRODUCTORY NOTES TO THE LIST IN ANNEX B

Note 1 – General introduction

The list sets out the conditions required for all products to be considered as

sufficiently worked or processed within the meaning of Article 5 (Sufficiently

Worked or Processed Products) of the Protocol. There are four different types of rule,

which vary according to the product:

(a) through working or processing a maximum content of non-originating materials

is not exceeded;

(b) through working or processing the 4-digit Harmonized System heading or the 6-

digit Harmonized System sub-heading of the manufactured products becomes

different from the 4-digit Harmonized System heading or the 6-digit

sub-heading respectively of the materials used;

(c) a specific working and processing operation is carried out; and

(d) working or processing is carried out on certain wholly obtained materials.

Note 2 – The structure of the list

2.1. The first two columns in the list describe the product obtained. The first column

gives the heading number or chapter number used in the Harmonized System

and the second column gives the description of goods used in that system for

that heading or chapter. For each entry in the first two columns, a rule is

specified in column 3. Where, in some cases, the entry in the first column is

preceded by an "ex", this signifies that the rules in column 3 apply only to the

part of that heading as described in column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter

number is given and the description of products in column 2 is therefore given

in general terms, the adjacent rules in column 3 apply to all products which,

under the Harmonized System, are classified in headings of the chapter or in

any of the headings grouped together in column 1.

2.3. Where there are different rules in the list applying to different products within a

heading, each indent contains the description of that part of the heading covered

by the adjacent rules in column 3.

2.4. Where two alternative rules are set out in column 3, separated by "or", it is at

the choice of the exporter which one to use.

Note 3 – Examples of how to apply the rules

3.1. Article 5 (Sufficiently Worked or Processed Products) of the Protocol,

concerning products having acquired originating status which are used in the

manufacture of other products, shall apply, regardless of whether this status has

been acquired inside the factory where these products are used or in another

factory in a Party.

3.2. Pursuant to Article 6 (Insufficient Working or Processing) of the Protocol, the

working or processing carried out must go beyond the list of operations

mentioned in that Article. If it does not, the goods shall not qualify for the

granting of the benefit of preferential tariff treatment, even if the conditions set

out in the list below are met.

Subject to the provision referred to in the first sub-paragraph, the rules in the list

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

originating status.

Thus, if a rule provides that non-originating material, at a certain level of

manufacture, may be used, the use of such material at an earlier stage of

manufacture is allowed, and the use of such material at a later stage is not.

If a rule provides that non-originating material, at a certain level of

manufacture, may not be used, the use of materials at an earlier stage of

manufacture is allowed, and the use of materials at a later stage is not.

Example: when the list-rule for Chapter 19 requires that "non-originating

materials of headings 1101 to 1108 cannot exceed 20 per cent weight", the use

(i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of

manufacture) is not limited.

3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture

from materials of any heading", then materials of any heading(s) (even materials

of the same description and heading as the product) may be used, subject,

however, to any specific limitations which may also be contained in the rule.

The expression "Manufacture from materials of any heading, including other

materials of heading ..." or "Manufacture from materials of any heading,

including other materials of the same heading as the product" means that

materials of any heading(s) may be used, except those of the same description

as the product as given in column 2 of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more

than one material, this means that one or more materials may be used. It does

not require that all be used.

3.5. Where a rule in the list specifies that a product must be manufactured from a

particular material, the rule does not prevent the use of other materials which,

because of their inherent nature, cannot satisfy this condition.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of

non-originating materials that can be used, then these percentages may not be

added together. In other words, the maximum value of all the non-originating

materials used may never exceed the higher of the percentages given.

Furthermore, the individual percentages must not be exceeded, in relation to the

particular materials to which they apply.

Note 4 – General provisions concerning certain agricultural goods

4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401

which are grown or harvested in the territory of a beneficiary country shall be

treated as originating in the territory of that country, even if grown from seeds,

bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants

imported from another country.

4.2. In cases where the content of non originating sugar in a given product is subject

to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g.,

fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the

manufacture of the final product and used in the manufacture of the nonoriginating

products incorporated in the final product is taken into account for

the calculation of such limitations.

Note 5 - Terminology used in respect of certain textile products

5.1. The term "natural fibres" is used in the list to refer to fibres other than artificial

or synthetic fibres. It is restricted to the stages before spinning takes place,

including waste, and, unless otherwise specified, includes fibres which have

been carded, combed or otherwise processed, but not spun.

5.2. The term "natural fibres" includes horsehair of heading 0511, silk of

headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of

headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other

vegetable fibres of headings 5301 to 5305.

5.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are

used in the list to describe the materials, not classified in Chapters 50 to 63,

which can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4. The term "man-made staple fibres" is used in the list to refer to synthetic or

artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 6 - Tolerances applicable to products made of a mixture of textile materials

6.1. Where, for a given product in the list, reference is made to this Note, the

conditions set out in column 3 shall not be applied to any basic textile materials

used in the manufacture of this product and which, taken together, represent

Notes 6.3 and 6.4).

6.2. The tolerance mentioned in Note 6.1 may be applied only to mixed products

which have been made from two or more basic textile materials.

The following are the basic textile materials:

– silk;

– wool;

– coarse animal hair;

– fine animal hair;

– horsehair;

– cotton;

– paper-making materials and paper;

– flax;

– true hemp;

– jute and other textile bast fibres;

– sisal and other textile fibres of the genus Agave;

– coconut, abaca, ramie and other vegetable textile fibres;

– synthetic man-made filaments;

– artificial man-made filaments;

– current-conducting filaments;

– synthetic man-made staple fibres of polypropylene;

– synthetic man-made staple fibres of polyester;

– synthetic man-made staple fibres of polyamide;

– synthetic man-made staple fibres of polyacrylonitrile;

– synthetic man-made staple fibres of polyimide;

– synthetic man-made staple fibres of polytetrafluoroethylene;

– synthetic man-made staple fibres of poly(phenylene sulphide);

– synthetic man-made staple fibres of poly(vinyl chloride); – other synthetic man-made staple fibres;

– artificial man-made staple fibres of viscose;

– other artificial man-made staple fibres;

– yarn made of polyurethane segmented with flexible segments of

polyether, whether or not gimped;

– yarn made of polyurethane segmented with flexible segments of polyester,

whether or not gimped;

– products of heading 5605 (metallised yarn) incorporating strip consisting

of a core of aluminium foil or of a core of plastic film whether or not

coated with aluminium powder, of a width not exceeding 5 mm,

sandwiched by means of a transparent or coloured adhesive between two

layers of plastic film;

– other products of heading 5605;

– glass fibres;

– metal fibres.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic

staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating

synthetic staple fibres which do not satisfy the origin rules may be used,

provided that their total weight does not exceed 10% of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107

and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore,

synthetic yarn which does not satisfy the origin rules, or woollen yarn which

does not satisfy the origin rules, or a combination of the two, may be used,

provided that their total weight does not exceed 10% of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205

and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is

itself a mixed fabric made from yarns classified in two separate headings, or if

the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading

5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are

two separate basic textile materials and the tufted textile fabric is, accordingly, a

mixed product.

6.3. In the case of products incorporating "yarn made of polyurethane segmented

with flexible segments of polyether, whether or not gimped", this tolerance is 6.4. In the case of products incorporating "strip consisting of a core of aluminium

foil or of a core of plastic film whether or not coated with aluminium powder, of

a width not exceeding 5 mm, sandwiched by means of a transparent or coloured

adhesive between two layers of plastic film", this tolerance is 30 % in respect of

this strip.

Note 7 - Other tolerances applicable to certain textile products

7.1. Where, in the list, reference is made to this Note, textile materials (with the

exception of linings and interlinings), which do not satisfy the rule set out in the

list in column 3 for the made-up product concerned, may be used, provided that

they are classified in a heading other than that of the product and that their value

does not exceed 8 % of the ex-works price of the product.

7.2. Without prejudice to Note 6.3, materials, which are not classified within

Chapters 50 to 63, may be used freely in the manufacture of textile products,

whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers),

yarn must be used, this does not prevent the use of metal items, such as buttons,

because buttons are not classified within Chapters 50 to 63. For the same

reason, it does not prevent the use of slide-fasteners, even though slide-fasteners

normally contain textiles.

7.3. Where a percentage rule applies, the value of non-originating materials which

are not classified within Chapters 50 to 63 must be taken into account when

calculating the value of the non-originating materials incorporated.

Note 8 - Definition of specific processes and simple operations carried out in respect

of certain products of Chapter 27

8.1. For the purposes of headings ex 2707 and 2713, the "specific processes" are the

following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with

concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation

with alkaline agents; decolourisation and purification with naturally active

earth, activated earth, activated charcoal or bauxite;

(g) polymerisation; (h) alkylation;

(i) isomerisation.

8.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are

the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with

concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation

with alkaline agents; decolourisation and purification with naturally active

earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation; (i) isomerisation;

(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with

hydrogen, resulting in a reduction of at least 85 % of the sulphur content

of the products processed (ASTM D 1266-59 T method);

(l) in respect of products of heading 2710 only, deparaffining by a process

other than filtering;

(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen,

at a pressure of more than 20 bar and a temperature of more than 250 °C,

with the use of a catalyst, other than to effect desulphurisation, when the

hydrogen constitutes an active element in a chemical reaction. The further

treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g.

hydrofinishing or decolourisation), in order, more especially, to improve

colour or stability shall not, however, be deemed to be a specific process;

(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on

condition that less than 30 % of these products distils, by volume,

including losses, at 300 °C, by the ASTM D 86 method;

(o) in respect of heavy oils other than gas oils and fuel oils of

heading ex 2710 only, treatment by means of a high-frequency electrical

brush discharge; (p) in respect of crude products (other than petroleum jelly, ozokerite, lignite

wax or peat wax, paraffin wax containing by weight less than 0.75 % of

oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as

cleaning, decanting, desalting, water separation, filtering, colouring, marking,

obtaining a sulphur content as a result of mixing products with different sulphur

contents, or any combination of these operations or like operations, do not

confer origin.

________________

ANNEX B

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-

ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED

CAN OBTAIN ORIGINATING STATUS

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 1 Live animals All the animals of Chapter 1 are wholly obtained

Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal used are wholly

obtained

ex Chapter 3 Fish and crustaceans, molluscs All fish and crustaceans, molluscs and and other aquatic invertebrates, other aquatic invertebrates are wholly except for: obtained

ex 0301.10 Saltwater ornamental fish from Raised there from eggs, larvae, fry or aquaculture fingerlings for a period of not less than 2 months, in which the value of the eggs, larvae, fry, fingerlings used does not exceed 65 % of the ex-works price of the product

0304 Fish fillets and other fish meat Manufacture in which all the materials of (whether or not minced), fresh, Chapter 3 used are wholly obtained

chilled of frozen

0305 Fish, dried, salted or in brine; Manufacture in which all the materials of smoked fish, whether or not Chapter 3 used are wholly obtained

cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 0306 Crustaceans, whether in shell or Manufacture in which all the materials of not, dried, salted or in brine; Chapter 3 used are wholly obtained

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

ex 0307 Molluscs, whether in shell or not, Manufacture in which all the materials of dried, salted or in brine; aquatic Chapter 3 used are wholly obtained

invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

Chapter 4 Dairy produce; birds' eggs; Manufacture in which:

natural honey; edible products of - all the materials of Chapter 4 used are animal origin, not elsewhere wholly obtained; and

specified or included; - the weight of sugar 1 used does not

exceed 20 % of the weight of the final product

ex Chapter 5 Products of animal origin, not Manufacture from materials of any elsewhere specified or included , heading

except for:

ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained

Chapter 6 Live trees and other plants; bulbs, Manufacture in which all the materials of roots and the like; cut flowers and Chapter 6 used are wholly obtained

ornamental foliage

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

1 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 8 Edible fruit and nuts; peel of Manufacture in which:

citrus fruits or melons - all the fruit, nuts and peels of citrus

fruits or melons of Chapter 8 used are wholly obtained, and

• - 

  the weight of sugar 1 used does not exceed 20 % of the weight of the final product

Chapter 9 Coffee, tea, maté and spices; Manufacture from materials of any heading

Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly obtained

Chapter 11 Products of the milling industry; Manufacture in which all the materials of malt; starches; inulin; wheat Chapters 10 and 11, headings 0701 and

gluten; except for: 2303, and sub-heading 0710 10 used are wholly obtained

Chapter 12 Oil seeds and oleaginous fruits; Manufacture from materials of any miscellaneous grains, seeds and heading, except that of the product fruit; industrial or medicinal

plants; straw and fodder

Chapter 13 Lac; gums, resins and other Manufacture from materials of any vegetable saps and extracts heading, in which the weight of sugar 2 used does not exceed 20 % of the weight of the final product

Chapter 14 Vegetable plaiting materials; Manufacture from materials of any vegetable products not elsewhere heading

specified or included

1 See Introductory Note 4.2.

2 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 15 Animal or vegetable fats and oils Manufacture from materials of any and their cleavage products; subheading, except that of the product prepared edible fats; animal or

vegetable waxes; except for:

1501 to 1504 Fats from pig, poultry, bovine, Manufacture from materials of any sheep or goat, fish, etc heading except that of the product

1505, 1506 Wool grease and fatty substances Manufacture from materials of any and 1520 derived therefrom (including heading

lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.. Glycerol, crude; glycerol waters and glycerol lyes.

1509 and Olive oil and its fractions Manufacture in which all the vegetable 1510 materials used are wholly obtained

1516 and Animal or vegetable fats and oils Manufacture from materials of any

1517 and their fractions, partly or heading, except that of the product wholly hydrogenated, interesterified,

re-esterified or elaidinised, whether or not refined, but not further prepared

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

Chapter 16 Preparations of meat, of fish or of Manufacture in which all the materials of crustaceans, molluscs or other Chapters 2, 3 and 16 used are wholly

aquatic invertebrates obtained

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 17 Sugars and sugar confectionery; Manufacture from materials of any except for: heading, except that of the product

1702 Other sugars, including Manufacture from materials of any chemically pure lactose, maltose, heading, except that of the product, in glucose and fructose, in solid which the weight of the materials of form; sugar syrups not containing headings 1101 to 1108, 1701 and 1703 added flavouring or colouring used does not exceed 30 % of the weight matter; artificial honey, whether of the final product

or not mixed with natural honey; caramel

1704 Sugar confectionery (including Manufacture from materials of any white chocolate), not containing heading, except that of the product, in cocoa which:

• - 

  the individual weight of sugar 1 and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar 2 and

the materials of Chapter 4 used does not

exceed 40 % of the weight of final

product

1 See Introductory Note 4.2.

2 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 18 Cocoa and cocoa preparations Manufacture from materials of any heading, except that of the product, in which

• - 

  the individual weight of sugar 1 and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar 2 and

the materials of Chapter 4 used does not

exceed 40 % of the weight of final

product

ex Chapter 19 Preparations of cereals, flour, Manufacture from materials of any starch or milk; pastrycooks' heading, except that of the product, in products which:

• - 

  the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and

• - 

  the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

• - 

  the individual weight of sugar 3 and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar 4 and the materials of Chapter 4 used does not exceed 40 % of the weight of final product

1 See Introductory Note 4.2 .

2 See Introductory Note 4.2.

3 See Introductory Note 4.2.

4 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 1901.20 -Mixes and doughs of flour, Manufacture from materials of any

ex 1901.90 groats, meal, starch or malt heading, except that of the product, in

ex 1902.19 extract (Roti Paratha (印度拉餅 which: ex 1902.20 或甩甩餅 ), Glutinous Rice Ball ( - the weight of the materials of

ex 1902.30 汤圆 )) Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final ex 1905.90 -Malt extract; food preparations of flour, groats, meal, starch or product, and

malt extract (Protomalt / Milo) - the weight of the materials of

-Pastry (Spring Roll vegetal and headings 1006 and 1101 to 1108 used chicken (春卷) and spring roll does not exceed 40 % of the weight of

Pastry (春卷皮), cooked or the final product, and

uncooked - the individual weight of sugar and

• - 

  Vegetable Samosa (萨莫萨三角 of the materials of Chapter 4 used does not exceed 40 % of the weight of the

饺 ) – precooked or uncooked; final product, and

• - 

  Samosa Pastry (萨莫萨三角饺 - the total combined weight of sugar and 皮 ) – precooked or uncooked; the materials of Chapter 4 used does not

  • - 

    oriental wrappers (水饺皮) for exceed 70 % of the weight of final

  Gyoza Skin (云吞皮) and for product

  Wonton Skin (云吞皮) , cooked and uncooked; Wrapper for Peking Duck, precooked or cooked (烤鸭皮)

  -Pasta, cooked or otherwise prepared (Instant Noodle/Ramen, non-fried noodles, stir-fried packet noodles (快熟面 / 拉面).

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

-Uncooked pasta, not stuffed or otherwise prepared, not containing eggs (Rice Noodle (肠

粉 )) (Instant Rice Noodle (快熟

河粉 ))

• - 

  Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared

• - 

  Custard bun (奶皇包); mini lotus bun, mini yam bun, red beans buns.

• - 

  Oriental bread: Pandan, plain, chocolate (馒头））

ex Chapter 20 Preparations of vegetables, fruit, Manufacture from materials of any nuts or other parts of plants; heading, except that of the product, in except for: which the weight of sugar 1 used does not exceed 20 % of the weight of the final product

2002 and Tomatoes, mushrooms and Manufacture in which all the materials of 2003 truffles prepared or preserved Chapters 7 and 8 used are wholly

otherwise than by vinegar of obtained acetic acid

1 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 21 Miscellaneous edible Manufacture from materials of any preparations; except for heading, except that of the product, in which:

• - 

  the individual weight of sugar 1 and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar 2 and

the materials of Chapter 4 used does not

exceed 40 % of the weight of final

product

ex 2101.11 - Extracts, essences and Manufacture from materials of any

ex 2101.12 concentrates, of coffee heading, except that of the product, in

ex 2101.20 - Preparations with a basis of which: ex 2103.10 extracts, essences or concentrates - the individual weight of sugar and of

ex 2103.90 of coffee or with a basis of coffee the materials of Chapter 4 used does not ex 2104.10 - Extracts, essences and

exceed 40 % of the weight of the final

concentrates, of tea or mate, and product, and ex 2106.90 preparations with a basis of these - the total combined weight of sugar and

extracts, essences or concentrates, the materials of Chapter 4 used does not or with a basis of tea or maté exceed 60 % of the weight of final

• - 

  soya sauce product

• - 

  Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, mustard, and mustard flour and meal)

• - 

  Balacan Chili;

• - 

  Breaded Taro (滚面包层的芋)

• - 

  soups with Star aniseed, turmeric, pepper, cumin, clove, cinnamon, chilli, coriander seeds and other spices

1 See Introductory Note 4.2.

2 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 22 Beverages, spirits and vinegar Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which:

• - 

  all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are wholly obtained, and

• - 

  the individual weight of sugar 1 and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar 2 and

the materials of Chapter 4 used does not

exceed 40 % of the weight of final

product

ex Chapter 23 Residues and waste from the food Manufacture from materials of any industries; prepared animal heading, except that of the product fodder; except for:

ex 2303 Residues of starch manufacture Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20% of the weight of the final product

1 See Introductory Note 4.2.

2 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

2309 Preparations of a kind used in Manufacture from materials of any animal feeding heading, except that of the product, in which:

• - 

  all the materials of Chapters 2 and 3 used are wholly obtained, and

• - 

  the materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, and

• - 

  the individual weight of sugar 1 ) and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and

• - 

  the total combined weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of final product

ex Chapter 24 Tobacco and manufactured Manufacture from materials of any tobacco substitutes; except for: heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of

Chapter 24 used

2401 Unmanufactured tobacco; All unmanufactured tobacco and tobacco tobacco refuse refuse of Chapter 24 is wholly obtained

ex 2402 Cigarettes, of tobacco or of Manufacture from materials of any tobacco substitutes heading except that of the product and of smoking tobacco of sub-heading 2403 10, in which at least 10 % by weight of all materials of Chapter 24 used is wholly obtained unmanufactured tobacco or tobacco refuse of heading 2401

1 See Introductory Note 4.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 25 Salt; sulphur; earths and stone; Manufacture from materials of any plastering materials, lime and heading, except that of the product

cement; except for: or

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

ex 2519 Crushed natural magnesium Manufacture from materials of any carbonate (magnesite), in heading, except that of the product. hermetically-sealed containers, However, natural magnesium carbonate and magnesium oxide, whether or (magnesite) may be used

not pure, other than fused magnesia or dead-burned (sintered) magnesia

Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product

ex Chapter 27 Mineral fuels, mineral oils and Manufacture from materials of any products of their distillation; heading, except that of the product

bituminous substances; mineral or

waxes, except for: Manufacture in which the value of all the

materials used does not exceed 60 % of the ex-works price of the product

ex 2707 Oils in which the weight of the Operations of refining and/or one or aromatic constituents exceeds that more specific process(es) 1

of the non-aromatic constituents, or

being oils similar to mineral oils

obtained by distillation of high Other operations in which all the temperature coal tar, of which materials used are classified within a more than 65 % by volume distils heading other than that of the product. at a temperature of up to 250°C However, materials of the same heading (including mixtures of petroleum as the product may be used, provided that spirit and benzole), for use as their total value does not exceed 50 % of power or heating fuels the ex-works price of the product

1 For the special conditions relating to "specific processes", see Introductory Notes 8.1 and 8.3.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

2710 Petroleum oils and oils obtained Operations of refining and/or one or from bituminous materials, other more specific process(es) 1

than crude; preparations not or

elsewhere specified or included,

containing by weight 70 % or Other operations in which all the more of petroleum oils or of oils materials used are classified within a obtained from bituminous heading other than that of the product. materials, these oils being the However, materials of the same heading basic constituents of the as the product may be used, provided that

preparations; waste oils their total value does not exceed 50 % of the ex-works price of the product

2711 Petroleum gases and other Operations of refining and/or one or gaseous hydrocarbons more specific process(es) 2

or

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

2712 Petroleum jelly; paraffin wax, Operations of refining and/or one or microcrystalline petroleum wax, more specific process(es) 3

slack wax, ozokerite, lignite wax, or

peat wax, other mineral waxes,

and similar products obtained by Other operations in which all the synthesis or by other processes, materials used are classified within a

whether or not coloured heading other than that of the product. However, materials of the same heading

as the product may be used, provided that

their total value does not exceed 50 % of

the ex-works price of the product

1 For the special conditions relating to "specific processes", see Introductory Note 8.2.

2 For the special conditions relating to "specific processes", see Introductory Note 8.2.

3 For the special conditions relating to "specific processes", see Introductory Note 8.2.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

2713 Petroleum coke, petroleum Operations of refining and/or one or bitumen and other residues of more specific process(es) 1

petroleum oils or of oils obtained or

from bituminous materials Other operations in which all the

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

Chapter 28 Inorganic chemicals; organic or Manufacture from materials of any inorganic compounds of precious heading, except that of the product. metals, of rare-earth metals, of However, materials of the same heading radioactive elements or of as the product may be used, provided that isotopes; except for: their total value does not exceed 20 % of the ex-works price of the product

or

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

ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

1 For the special conditions relating to "specific processes", see Introductory Notes 8.1 and 8.3.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 2905 Metal alcoholates of alcohols of Manufacture from materials of any this heading and of ethanol; heading, including other materials of except for: heading 2905. However, metal

alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

2905 43; Mannitol; D-glucitol (sorbitol); Manufacture from materials of any

2905 44; Glycerol subheading, except that of the product.

2905 45 However, materials of the same subheading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

2906, 2909, Manufacture from materials of any

2910, 2912- heading, except that of the product.

2918, 2920, However, materials of the same heading 2924, 2931, as the product may be used, provided that 2933, 2934, their total value does not exceed 20 % of 2942 the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 30 Pharmaceutical products Manufacture from materials of any heading

Chapter 31 Fertilisers Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

Chapter 32 Tanning or dyeing extracts; Manufacture from materials of any tannins and their derivatives; heading, except that of the product. dyes, pigments and other However, materials of the same heading colouring matter; paints and as the product may be used, provided that varnishes; putty and other their total value does not exceed 20 % of mastics; inks the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Chapter 33 Essential oils and resinoids; Manufacture from materials of any perfumery, cosmetic or toilet heading, except that of the product. preparations; except for: However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 34 Soap, organic surface-active Manufacture from materials of any agents, washing preparations, heading, except that of the product. lubricating preparations, artificial However, materials of the same heading waxes, prepared waxes, polishing as the product may be used, provided that or scouring preparations, candles their total value does not exceed 20 % of and similar articles, modelling the ex-works price of the product

pastes, "dental waxes" and dental or

preparations with a basis of

plaster, except for: Manufacture in which the value of all the materials used does not exceed 50 % of

the ex-works price of the product

ex 3404 Artificial waxes and prepared Manufacture from materials of any waxes: heading

– With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax

Chapter 35 Albuminoidal substances; Manufacture from materials of any modified starches; glues; heading, except that of the product, in enzymes which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any matches; pyrophoric alloys; heading, except that of the product. certain combustible preparations However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 37 Photographic or cinematographic Manufacture from materials of any goods heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex Chapter 38 Miscellaneous chemical products; Manufacture from materials of any except for: heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

3823 Industrial monocarboxylic fatty Manufacture from materials of any acids; acid oils from refining; heading, including other materials of industrial fatty alcohols heading 3823

or

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

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

3824 60 Sorbitol other than that of Manufacture from materials of any subheading 2905 44 subheading, except that of the product and except materials of subheading 2905 44. However, materials of the same subheading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

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

ex Chapter 39 Plastics and articles thereof: Manufacture from materials of any except for: heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product

or

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

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

3903, 3905, Manufacture from materials of any

3906 heading, except that of the product.

However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 3907 - Copolymer, made from Manufacture from materials of any polycarbonate and acrylonitrileheading, except that of the product. butadiene-styrene copolymer However, materials of the same heading (ABS) as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ( 1 )

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• - 

  Polyester Manufacture from materials of any heading, except that of the product

  or

  Manufacture from polycarbonate of tetrabromo-(bisphenol A)

  or

  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

1 In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this

restriction only applies to that group of materials which predominates by weight in the product.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

3908, 3909, Manufacture from materials of any

3913, 3915- heading, except that of the product.

3917, 3920, However materials of the same heading 3921, 3922, as the product may be used, provided that 3924, 3925, their total value does not exceed 20 % of 3926 the ex-work price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 40 Rubber and articles thereof; Manufacture from materials of any except for: heading, except that of the product

or

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

4002.99 Other Synthetic rubber and Manufacture from materials of any factice derived from oils, in heading, except that of the product

primary forms or in plates, sheets or

or strip; mixtures of any product

of heading 4001 with any product Manufacture in which the value of all the of this heading, in primary forms materials used does not exceed 60 % of or in plates, sheets or strip the ex-works price of the product

4010 Conveyor or transmission belts or Manufacture from materials of any belting, heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:

– Retreaded pneumatic, solid or Retreading of used tyres cushion tyres, of rubber

– Other Manufacture from materials of any heading, except those of headings 4011 and 4012

or

Manufacture in which the value of all the

materials used does not exceed 70 % of

the ex-works price of the product

ex Chapter 41 Raw hides and skins (other than Manufacture from materials of any furskins) and leather; except for: heading, except that of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

4101 to 4103 Raw hides and skins of bovine Manufacture from materials of any

(including buffalo) or equine heading animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41

4104 to 4106 Tanned or crust hides and skins, Re-tanning of tanned or pre-tanned hides without wool or hair on, whether and skins of sub-headings 4104 11, 4104 or not split, but not further 19, 4105 10, 4106 21, 4106 31 or 4106

prepared 91,

or

Manufacture from materials of any heading, except that of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

4107, 4112, Leather further prepared after Manufacture from materials of any

4113 tanning or crusting heading, except that of the product.

However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place

Chapter 42 Articles of leather; saddlery and Manufacture from materials of any harness; travel goods, handbags heading, except that of the product

and similar containers; articles of or

animal gut (other than silk worm

gut) Manufacture in which the value of all the materials used does not exceed 50% of

the ex-works price of the product

ex Chapter 43 Furskins and artificial fur; Manufacture from materials of any manufactures thereof; except for: heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

4301 Raw furskins (including heads, Manufacture from materials of any tails, paws and other pieces or heading

cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103

ex 4302 Tanned or dressed furskins, assembled:

– Plates, crosses and similar Bleaching or dyeing, in addition to forms cutting and assembly of non-assembled tanned or dressed furskins

– Other Manufacture from non-assembled, tanned or dressed furskins

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

4303 Articles of apparel, clothing Manufacture from non-assembled tanned accessories and other articles of or dressed furskins of heading 4302

furskin

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

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

ex 4407 Wood sawn or chipped Planing, sanding or end-jointing lengthwise, sliced or peeled, of a

thickness exceeding 6 mm, planed, sanded or end-jointed

ex 4408 Sheets for veneering (including Splicing, planing, sanding or endjointing those obtained by slicing

laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed

ex 4410 to ex Beadings and mouldings, Beading or moulding

4413 including moulded skirting and other moulded boards

ex 4415 Packing cases, boxes, crates, Manufacture from boards not cut to size drums and similar packings, of

wood

ex 4418 – Builders' joinery and carpentry Manufacture from materials of any of wood heading, except that of the product. However, cellular wood panels, shingles and shakes may be used

– Beadings and mouldings Beading or moulding

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 4421 Match splints; wooden pegs or Manufacture from wood of any heading, pins for footwear except drawn wood of heading 4409

ex Chapter 45 Cork and articles of cork; except Manufacture from materials of any for: heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50% of

the ex-works price of the product

4503 Articles of natural cork Manufacture from cork of heading 4501

Chapter 46 Manufactures of straw, of esparto Manufacture from materials of any or of other plaiting materials; heading, except that of the product

basketware and wickerwork or

Manufacture in which the value of all the

materials used does not exceed 50% of

the ex-works price of the product

Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of any cellulosic material; recovered heading, except that of the product

(waste and scrap) paper or or

paperboard Manufacture in which the value of all the

materials used does not exceed 50 % of the ex-works price of the product

Chapter 48 Paper and paperboard; articles of Manufacture from materials of any paper pulp, of paper or of heading, except that of the product

paperboard or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers

originating status

Chapter 49 Printed books, newspapers, Manufacture from materials of any pictures and other products of the heading except that of the product

printing industry; manuscripts, or

typescripts and plans Manufacture in which the value of all the

materials used does not exceed 50 % of the ex-works price of the product

ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product

ex 5003 Silk waste (including cocoons Carding or combing of silk waste unsuitable for reeling, yarn waste

and garnetted stock), carded or combed

5004 to Silk yarn and yarn spun from silk Spinning of natural fibres or extrusion of ex 5006 waste man-made fibres accompanied by

spinning or twisting( 1 )

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5007 Woven fabrics of silk or of silk Spinning of natural and/or man-made waste: staple fibres or extrusion of man-made

• - 

  Incorporating rubber thread filament yarn or twisting, in each case accompanied by weaving

• - 

  Other or

  Weaving accompanied by dyeing

  or

  Yarn dyeing accompanied by weaving

  or

  Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of any horsehair yarn and woven fabric; heading, except that of the product except for:

5106 to 5110 Yarn of wool, of fine or coarse Spinning of natural fibres or extrusion of animal hair or of horsehair man-made fibres accompanied by

spinning

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6 HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

5111 to 5113 Woven fabrics of wool, of fine or Spinning of natural and/or man-made coarse animal hair or of staple fibres or extrusion of man-made horsehair: filament yarn, in each case accompanied

• - 

  Incorporating rubber thread by weaving

• - 

  Other or Weaving accompanied by dyeing

  or

  Yarn dyeing accompanied by weaving

  or

  Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product

5204 to 5207 Yarn and thread of cotton Spinning of natural fibres or extrusion of man-made fibres accompanied by

spinning

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5208 to 5212 Woven fabrics of cotton: Spinning of natural and/or man-made

• - 

  Incorporating rubber thread staple fibres or extrusion of man-made filament yarn, in each case accompanied

  • - 

    Other by weaving

    or

    Weaving accompanied by dyeing or by coating

    or

    Yarn dyeing accompanied by weaving

    or

    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

ex Chapter 53 Other vegetable textile fibres; Manufacture from materials of any paper yarn and woven fabrics of heading, except that of the product paper yarn; except for:

5306 to 5308 Yarn of other vegetable textile Spinning of natural fibres or extrusion of fibres; paper yarn man-made fibres accompanied by

spinning

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5309 to 5311 Woven fabrics of other vegetable Spinning of natural and/or man-made textile fibres; woven fabrics of staple fibres or extrusion of man-made paper yarn: filament yarn, in each case accompanied

• - 

  Incorporating rubber thread by weaving

• - 

  Other or Weaving accompanied by dyeing or by

  coating

  or

  Yarn dyeing accompanied by weaving

  or

  Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

5401 to 5406 Yarn, monofilament and thread of Extrusion of man-made fibres man-made filaments accompanied by spinning

or

spinning of natural fibres

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5407 and Woven fabrics of man-made Spinning of natural and/or man-made

5408 filament yarn: staple fibres or extrusion of man-made

• - 

  Incorporating rubber thread filament yarn, in each case accompanied by weaving

  • - 

    Other or

    Weaving accompanied by dyeing or by coating

    or

    Twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5 % of the ex-works price of the product

    or

    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

5501 to 5507 Man-made staple fibres Extrusion of man-made fibres accompanies by spinning

5508 to 5511 Yarn and sewing thread of man Spinning of natural fibres or extrusion of made staple fibres man-made fibres accompanied by

spinning

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5512 to 5516 Woven fabrics of man-made Spinning of natural and/or man-made staple fibres: staple fibres or extrusion of man-made

• - 

  Incorporating rubber thread filament yarn, in each case accompanied by weaving

  • - 

    Other or

    Weaving accompanied by dyeing or by coating

    or

    Yarn dyeing accompanied by weaving

    or

    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

ex Chapter 56 Wadding, felt and non-wovens; Extrusion of man-made fibres special yarns; twine, cordage, accompanied by spinning or spinning of ropes and cables and articles natural fibres

thereof; except for: or

Flocking accompanied by dyeing or printing ( 2 )

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6. 2 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5602 Felt, whether or not impregnated, coated, covered or laminated:

• - 

  Needleloom felt Extrusion of man-made fibres accompanied by fabric formation,

  However:

  • - 

    polypropylene filament of heading 5402,

  • - 

    polypropylene fibres of heading 5503 or 5506, or

  • - 

    polypropylene filament tow of heading 5501,

  of which the denomination in all cases of

  a single filament or fibre is less than

  9 decitex,

  may be used, provided that their total value does not exceed 40 % of the exworks price of the product

  or

  Fabric formation alone in the case of felt made from natural fibres ( 1 )

• - 

  Other Extrusion of man-made fibres accompanied by fabric formation,

  or

  Fabric formation alone in the case of other felt made from natural fibres( 2 )

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6. 2 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404

or 5405, impregnated, coated, covered or sheathed with rubber or plastics:

• - 

  Rubber thread and cord, Manufacture from rubber thread or cord, textile covered not textile covered

• - 

  Other Manufacture from ( 1 ):

  • - 

    natural fibres, not carded or combed or otherwise processed for spinning,

  • - 

    chemical materials or textile pulp, or

  • - 

    paper-making materials

5605 Metallised yarn, whether or not Manufacture from ( 2 ):

gimped, being textile yarn, or - natural fibres,

strip or the like of heading 5404

or 5405, combined with metal in - man-made staple fibres, not carded

the form of thread, strip or or combed or otherwise processed for

powder or covered with metal spinning, - chemical materials or textile pulp,

or

• - 

  paper-making materials

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5. 2 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5 HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

5606 Gimped yarn, and strip and the Manufacture from ( 1 ):

like of heading 5404 or 5405, - natural fibres,

gimped (other than those of

heading 5605 and gimped - man-made staple fibres, not carded

horsehair yarn); chenille yarn or combed or otherwise processed for

(including flock chenille yarn); spinning,

loop wale-yarn - chemical materials or textile pulp, or

• - 

  paper-making materials

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 5.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 57 Carpets and other textile floor Spinning of natural and/or man-made coverings: staple fibres or extrusion of man-made

• - 

  Of needleloom felt filament yarn, in each case accompanied by weaving

  or

• - 

  Of other felt Manufacture from coir yarn or sisal yarn

• - 

  Other or jute yarn

  or

  Flocking accompanied by dyeing or by printing

  or

  Tufting accompanied by dyeing or by printing

  Extrusion of man-made fibres accompanied by non-woven techniques including needle punching 1

  However:

  • - 

    polypropylene filament of heading 5402,

  • - 

    polypropylene fibres of heading 5503 or 5506, or

  • - 

    polypropylene filament tow of heading 5501,

  of which the denomination in all cases of

  a single filament or fibre is less than

  9 decitex, may be used, provided that

  their total value does not exceed 40% of

  the ex-works price of the product

  Jute fabric may be used as a backing

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 58 Special woven fabrics; tufted Spinning of natural and/or man-made textile fabrics; lace; tapestries; staple fibres or extrusion of man-made trimmings; embroidery; except filament yarn, in each case accompanied for: by weaving

• - 

  Combined with rubber or

thread Weaving accompanied by dyeing or

• - 

  Other flocking or coating or

  Flocking accompanied by dyeing or by printing

  or

  Yarn dyeing accompanied by weaving

  or

  Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product( 1 )

5805 Hand-woven tapestries of the Manufacture from materials of any types Gobelins, Flanders, heading, except that of the product Aubusson, Beauvais and the like,

and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5810 Embroidery in the piece, in strips Manufacture in which the value of all the or in motifs materials used does not exceed 50 % of

the ex-works price of the product

5901 Textile fabrics coated with gum Weaving accompanied by dyeing or by or amylaceous substances, of a flocking or by coating

kind used for the outer covers of or

books or the like; tracing cloth;

prepared painting canvas; Flocking accompanied by dyeing or buckram and similar stiffened printing

textile fabrics of a kind used for hat foundations

5902 Tyre cord fabric of high tenacity yarn of nylon or other

polyamides, polyesters or viscose rayon:

• - 

  Containing not more than Weaving 90 % by weight of textile materials

• - 

  Other Extrusion of man-made fibres accompanied by weaving

5903 Textile fabrics impregnated, Weaving accompanied by dyeing or by coated, covered or laminated with coating

plastics, other than those of or

heading 5902 Printing accompanied by at least two

preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5904 Linoleum, whether or note cut to Weaving accompanied by dyeing or by shape; floor coverings consisting coating ( 1 )

of a coating or covering applied on a textile backing, whether or not cut to shape

5905 Textile wall coverings:

• - 

  Impregnated, coated, Weaving accompanied by dyeing or by covered or laminated with rubber, coating plastics or other materials

• - 

  Other Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

  or

  Weaving accompanied by dyeing or by coating

  or

  Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product ( 2 ):

1 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6. 2 For special conditions relating to products made of a mixture of textile materials, see

Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5906 Rubberised textile fabrics, other than those of heading 5902:

• - 

  Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

  or

  Knitting accompanied by dyeing or by coating

  or

  Dyeing of yarn of natural fibres accompanied by knitting ( 1 )-

• - 

  Other fabrics made of Extrusion of man-made fibres synthetic filament yarn, accompanied by weaving containing more than 90 % by weight of textile materials

• - 

  Other Weaving accompanied by dyeing or by coating

  or

  Dyeing of yarn of natural fibres accompanied by weaving

1 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5907 Textile fabrics otherwise Weaving accompanied by dyeing or by impregnated, coated or covered; flocking or by coating

painted canvas being theatrical or

scenery, studio back-cloths or the

like Flocking accompanied by dyeing or by printing

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

5908 Textile wicks, woven, plaited or knitted, for lamps, stoves,

lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

• - 

  Incandescent gas mantles, Manufacture from tubular knitted gasimpregnated mantle fabric

• - 

  Other Manufacture from materials of any heading, except that of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

5909 to 5911 Textile articles of a kind suitable for industrial use:

• - 

  Polishing discs or rings Weaving other than of felt of heading 5911

• - 

  Woven fabrics, of a kind Extrusion of man-made fibres or commonly used in papermaking Spinning of natural and/or of man-made or other technical uses, felted or staple fibres, in each case accompanied not, whether or not impregnated by weaving

or coated, tubular or endless with or

single or multiple warp and/or

weft, or flat woven with multiple Weaving accompanied by dyeing or

warp and/or weft of heading 5911 coating Only the following fibres may be used:

• - 

  - coir yarn

– – yarn of polytetrafluoroethylene 1 ,

– – yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

– – yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of mphenylenediamine and isophthalic acid,

– – monofil of polytetrafluoroethylene 2 ,

– – yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

– – glass fibre yarn, coated with phenol resin and gimped with acrylic

yarn 3 ,

– – copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid

1 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

2 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

3 The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

• - 

  Other Extrusion of man-made filament yarn OR spinning of natural or man-made staple fibres, accompanied by weaving ( 1 )

  or

  Weaving accompanied by dyeing or coating

Chapter 60 Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

or

Knitting accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

or

Dyeing of yarn of natural fibres accompanied by knitting

or

Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5 % of the ex-works price of the product

1 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted:

• - 

  Obtained by sewing Knitting and making-up (including together or otherwise assembling, cutting) two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form

• - 

  Other Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products)

  or

  Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products

ex Chapter 62 Articles of apparel and clothing Weaving accompanied by making-up accessories, not knitted or (including cutting)

crocheted; except for: or

Making-up preceded by printing

accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing,

decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 6202, Women's, girls' and babies' Weaving accompanied by making-up ex 6204, clothing and clothing accessories (including cutting)

ex 6206, for babies, embroidered or

ex 6209 and

ex 6211 Manufacture from unembroidered fabric, provided that the value of the

unembroidered fabric used does not exceed 40 % of the ex-works price of the product

ex 6210 and Fire-resistant equipment of fabric Weaving accompanied by making-up ex 6216 covered with foil of aluminised (including cutting)

polyester or

Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting)

ex 6212 Knitted or crocheted brassieres, Knitting and making up (including corsets, braces, suspenders, cutting)

garters and similar articles and parts thereof

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

6213 and Handkerchiefs, shawls, scarves,

6214 mufflers, mantillas, veils and the like:

• - 

  Embroidered Weaving accompanied by making-up (including cutting)

  or

  Manufacture from unembroidered fabric,

  provided that the value of the

  unembroidered fabric used does not

  exceed 40 % of the ex-works price of the

  product(81)

  or

  Making-up preceded by printing accompanied by at least two preparatory or finishing

  operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering,

  shrink resistance processing, permanent finishing, decatising, impregnating, mending and

  burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

• - 

  Other Weaving accompanied by making-up (including cutting)

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

Making-up followed by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the product

6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:

• - 

  Embroidered Weaving accompanied by making-up (including cutting)

  or

  Manufacture from unembroidered fabric,

  provided that the value of the

  unembroidered fabric used does not

  exceed 40 % of the ex-works price of the

  product

• - 

  Fire-resistant equipment of Weaving accompanied by making-up fabric covered with foil of (including cutting)

aluminised polyester or

Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting)

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

• - 

  Interlinings for collars and Manufacture:

cuffs, cut out - from materials of any heading,

except that of the product, and

• - 

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

• - 

  Other Weaving accompanied by making-up (including cutting)

ex Chapter 63 Other made-up textile articles; Manufacture from materials of any sets; worn clothing and worn heading, except that of the product textile articles; rags; except for:

6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

• - 

  Of felt, of nonwovens Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including

  cutting) (7)

• - 

  Other:

-- Embroidered Weaving or knitting accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric,

provided that the value of the

unembroidered fabric used does not exceed 40 % of the ex-works price of

the product (9) (10)

-- Other Weaving or knitting accompanied by making-up (including cutting)

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

6305 Sacks and bags, of a kind used for Extrusion of man-made fibres or

the packing of goods spinning of natural and/or manmade

staple fibres accompanied by

weaving or knitting and making-up

(including cutting) (7)

6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

• - 

  Of nonwovens Extrusion of man-made fibres or

  natural fibres in each case accompanied

  by any non-woven techniques

  including needle punching

• - 

  Other Weaving accompanied by making-up (including cutting) (7) (9)

  or

  Coating provided that the value of the uncoated fabric used does not

  exceed 40 % of the ex-works price of the product accompanied by

  making-up (including cutting)

6307 Other made-up articles, including Manufacture in which the value of all the dress patterns materials used does not exceed 40 % of

the ex-works price of the product

6308 Sets consisting of woven fabric Each item in the set must satisfy the rule and yarn, whether or not with which would apply to it if it were not

accessories, for making up into included in the set. However, nonrugs, tapestries, embroidered originating articles may be incorporated, table cloths or serviettes, or provided that their total value does not similar textile articles, put up in exceed 15 % of the ex-works price of the packings for retail sale set

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 64 Footwear, gaiters and the like; Manufacture from materials of any parts of such articles; except for: heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

6406 Parts of footwear (including Manufacture from materials of any uppers whether or not attached to heading, except that of the product soles other than outer soles);

removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Chapter 65 Headgear and parts thereof; Manufacture from materials of any except for: heading, except that of the product

Chapter 66 Umbrellas, sun umbrellas, Manufacture from materials of any walking-sticks, seat-sticks, whips, heading, except that of the product

riding-crops, and parts thereof; or

except for: Manufacture in which the value of all the

materials used does not exceed 50% of the ex-works price of the product

Chapter 67 Prepared feathers and down and Manufacture from materials of any articles made of feathers or of heading, except that of the product down; artificial flowers; articles

of human hair

ex Chapter 68 Articles of stone, plaster, cement, Manufacture from materials of any asbestos, mica or similar heading, except that of the product

materials, except for: or

Manufacture in which the value of all the

materials used does not exceed 70 % of

the ex-works price of the product

ex 6803 Articles of slate or of Manufacture from worked slate agglomerated slate

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex 6812 Articles of asbestos; articles of Manufacture from materials of any mixtures with a basis of asbestos heading

or of mixtures with a basis of asbestos and magnesium carbonate

ex 6814 Articles of mica, including Manufacture from worked mica agglomerated or reconstituted (including agglomerated or reconstituted mica, on a support of paper, mica)

paperboard or other materials

 Chapter 69 Ceramic products Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

ex Chapter 70 Glass and glassware, except for: Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

7006 Glass of heading 7003, 7004 or

7005,bent, edge-worked, engraved, drilled,

– Glass-plate substrates, coated Manufacture from non-coated glass-plate

with a dielectric thin film, and of substrate of heading 7006

a semiconductor grade in

accordance with SEMII-

standards 1

– Other Manufacture from materials of heading 7001

1 SEMII – Semiconductor Equipment and Materials Institute Incorporated

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

7010 Carboys, bottles, flasks, jars, pots, Manufacture from materials of any phials, ampoules and other heading, except that of the product

containers, of glass, of a kind or

used for the conveyance or

packing of goods; preserving jars Cutting of glassware, provided that the of glass; stoppers, lids and other total value of the uncut glassware used

closures, of glass does not exceed 50 % of the ex-works price of the product

7013 Glassware of a kind used for Manufacture from materials of any table, kitchen, toilet, office, heading, except that of the product

indoor decoration or similar or

purposes (other than that of

heading 7010 or 7018) Cutting of glassware, provided that the total value of the uncut glassware used

does not exceed 50 % of the ex-works price of the product

or

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the handblown glassware used does not exceed 50 % of the ex-works price of the product

ex Chapter 71 Natural or cultured pearls, Manufacture from materials of any precious or semi-precious stones, heading, except that of the product

precious metals, metals clad with or

precious metal, and articles

thereof; imitation jewellery; coin, Manufacture in which the value of all the

except for: materials used does not exceed 50 % of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

7106, 7108 Precious metals:

and 7110 - Unwrought Manufacture from materials of any

heading, except those of headings 7106, 7108 and 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110

or

Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each

other or with base metals

• - 

  Semi-manufactured or in Manufacture from unwrought precious powder form metals

ex 7107, ex Metals clad with precious metals, Manufacture from metals clad with

7109 and ex semi-manufactured precious metals, unwrought

7111

7115 Other articles of precious metal or Manufacture from materials of any of metal clad with precious metal heading, except that of the product

7117 Imitation jewellery Manufacture from materials of any heading, except that of the product

or

Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50% of the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product

7207 Semi-finished products of iron or Manufacture from materials of non-alloy steel heading 7201, 7202, 7203, 7204, 7205 or 7206

7208 to 7216 Flat-rolled products, bars and Manufacture from ingots or other rods, angles, shapes and sections primary forms or semi-finished materials of iron or non-alloy steel of heading 7206 or 7207

7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207

7218 91 and Semi-finished products Manufacture from materials of

7218 99 heading 7201, 7202, 7203, 7204, 7205 or subheading 7218 10

7219 to 7222 Flat-rolled products, bars and Manufacture from ingots or other rods, angles, shapes and sections primary forms or semi-finished materials of stainless steel of heading 7218

7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218

7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7224 10

7225 to 7228 Flat-rolled products, hot-rolled Manufacture from ingots or other bars and rods, in irregularly primary forms or semi-finished materials wound coils; angles, shapes and of heading 7206, 7207, 7218 or 7224 sections, of other alloy steel;

hollow drill bars and rods, of alloy or non-alloy steel

7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 73 Articles of iron or steel; except Manufacture from materials of any for: heading, except that of the product

ex 7301 Sheet piling Manufacture from materials of heading 7206

7302 Railway or tramway track Manufacture from materials of construction material of iron or heading 7206

steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

7304, 7305 Tubes, pipes and hollow profiles, Manufacture from materials of and 7306 of iron (other than cast iron) or heading 7206, 7207, 7218 or 7224

steel

ex 7307 Tube or pipe fittings of stainless Turning, drilling, reaming, threading, steel (ISO No X5CrNiMo 1712), deburring and sandblasting of forged consisting of several parts blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the

product HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

7308 Structures (excluding Manufacture from materials of any prefabricated buildings of heading, except that of the product. heading 9406) and parts of However, welded angles, shapes and structures (for example, bridges sections of heading 7301 may not be and bridge-sections, lock-gates, used

towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product

ex Chapter 74 Copper and articles thereof; Manufacture from materials of any except for: heading, except that of the product

7403 Refined copper and copper alloys, Manufacture from materials of any unwrought heading

Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product

ex Chapter 76 Aluminium and articles thereof; Manufacture from materials of any except for: heading, except that of the product

7601 Unwrought aluminium Manufacture from materials of any heading

7607 Aluminium foil (whether or not Manufacture from materials of any printed or backed with paper, heading, except that of the product and paperboard, plastics or similar heading 7606

backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 78 Lead and articles thereof, except Manufacture from materials of any for: heading, except that of the product

7801 Unwrought lead:

• - 

  Refined lead Manufacture from materials of any heading

• - 

  Other Manufacture from materials of any heading, except that of the product. However, waste and scrap of

  heading 7802 may not be used

Chapter 79 Zinc and articles thereof: Manufacture from materials of any heading, except that of the product

Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that of the product

Chapter 81 Other base metals; cermets; Manufacture from materials of any articles thereof heading

ex Chapter 82 Tools, implements, cutlery, Manufacture from materials of any spoons and forks, of base metal; heading, except that of the product

parts thereof of base metal; or

except for: Manufacture in which the value of all the

materials used does not exceed 50% of the ex-works price of the product

8206 Tools of two or more of the Manufacture from materials of any headings 8202 to 8205, put up in heading, except those of headings 8202 sets for retail sale to 8205. However, tools of

headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8207 Interchangeable tools for hand Manufacture from materials of any tools, whether or not powerheading, except that of the product

operated, or for machine-tools or

(for example, for pressing,

stamping, punching, tapping, Manufacture in which the value of all the

threading, drilling, boring, materials used does not exceed 60 % of

broaching, milling, turning, or the ex-works price of the product

screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

8208 Knives and cutting blades, for Manufacture:

machines or for mechanical - from materials of any heading, appliances except that of the product, and

• - 

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

8211 Knives with cutting blades, Manufacture from materials of any serrated or not (including pruning heading, except that of the product. knives), other than knives of However, knife blades and handles of heading 8208 base metal may be used

8214 Other articles of cutlery (for Manufacture from materials of any example, hair clippers, butchers' heading, except that of the product. or kitchen cleavers, choppers and However, handles of base metal may be mincing knives, paper knives); used

manicure or pedicure sets and instruments (including nail files)

8215 Spoons, forks, ladles, skimmers, Manufacture from materials of any cake-servers, fish-knives, butterheading, except that of the product. knives, sugar tongs and similar However, handles of base metal may be kitchen or tableware used

ex Chapter 83 Miscellaneous articles of base Manufacture from materials of any metal; except for: heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers

originating status

ex 8302 Other mountings, fittings and Manufacture from materials of any similar articles suitable for heading, except that of the product. buildings, and automatic door However, other materials of

closers heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

ex 8306 Statuettes and other ornaments, of Manufacture from materials of any base metal heading, except that of the product. However, other materials of

heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product

ex Chapter 84 Nuclear reactors, boilers, Manufacture from materials of any machinery and mechanical heading, except that of the product

appliances; parts thereof; except or

for: Manufacture in which the value of all the

materials used does not exceed 60 % of the ex-works price of the product

8401 Nuclear reactors; fuel elements Manufacture in which the value of all the (cartridges), non-irradiated, for materials used does not exceed 50% of

nuclear reactors; machinery and the ex-works price of the product apparatus for isotopic separation

8407 Spark-ignition reciprocating or Manufacture in which the value of all the rotary internal combustion piston materials used does not exceed 50 % of

engines the ex-works price of the product

8408 Compression-ignition internal Manufacture in which the value of all the combustion piston engines (diesel materials used does not exceed 50 % of

or semi-diesel engines the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8410, 8411, Hydraulic turbines, water wheels, Manufacture from materials of any

8412 and regulators therefor heading, except that of the product

Turbojets, turbopropellers and or

other gas turbines; Manufacture in which the value of all the

other engines and motors; materials used does not exceed 50 % of

Pumps for liquids, whether or not the ex-works price of the product

fitted with a measuring device; liquid elevators

8427 Fork-lift trucks; other works Manufacture in which the value of all the trucks fitted with lifting or materials used does not exceed 50 % of

handling equipment the ex-works price of the product

8431 Parts suitable for use solely or Manufacture from materials of any principally with the machinery of heading, except that of the product

headings 8425 to 8430 or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

8443 Printing machinery Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

8452 Sewing machines, other than Manufacture from materials of any book-sewing machines of heading heading, except that of the product

8440; furniture, bases and covers or

specially designed for sewing

machines; sewing machine Manufacture in which the value of all the

needles materials used does not exceed 50 % of the ex-works price of the product

8482 Ball or roller bearings Manufacture in which the value of all the materials used does not exceed 40 % of

the ex-works price of the product HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

8483 Transmission shafts (including Manufacture from materials of any cam shafts and crank shafts) and heading, except that of the product

cranks; bearing housings and or

plain shaft bearings; gears and

gearing; ball or roller screws; Manufacture in which the value of all the gear boxes and other speed materials used does not exceed 50 % of changers, including torque the ex-works price of the product

converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

8486 Machines and apparatus of a kind Manufacture from materials of any used solely or principally for the heading, except that of the product

manufacture or of semiconductor boules or Manufacture in which the value of all the wafers, semiconductor devices, materials used does not exceed 50% of electronic the ex-works price of the product

integrated circuits or flat panel displays; parts and accessories

ex Chapter 85 Electrical machinery and Manufacture from materials of any equipment and parts thereof; heading, except that of the product

sound recorders and reproducers, or

television image and sound

recorders and reproducers, and Manufacture in which the value of all the parts and accessories of such materials used does not exceed 60% of articles; except for: the ex-works price of the product

8501 Electric motors and generators Manufacture from materials of any

(excluding generating sets) heading, except that of the product and of

8502 Electric generating sets and rotary heading 8503

converters or

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

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8504 Power supply units for automatic Manufacture from materials of any data-processing machines heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 40 % of

the ex-works price of the product

8506 Primary cells and primary Manufacture from materials of any batteries; heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

8507 Electric accumulators, including Manufacture from materials of any

8513 separators therefor, whether or heading, except that of the product not rectangular (including or

square); Manufacture in which the value of all the

materials used does not exceed 40 % of Portable electric lamps designed the ex-works price of the product to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

8517.69 Other apparatus for the Manufacture from materials of any transmission or reception of heading, except that of the product

voice, images or other data, or

including apparatus for

communication in a wireless Manufacture in which the value of all the

network (such as a local or wide materials used does not exceed 40 % of

area network), other than the ex-works price of the product

transmission or reception apparatus of headings 8443,8525,8527 or 8528

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8518 Microphones and stands Manufacture from materials of any therefore; loudspeakers, whether heading, except that of the product

or not mounted in their or

enclosures; audio-frequency

electric amplifiers; electric sound Manufacture in which the value of all the

amplifier sets materials used does not exceed 50 % of the ex-works price of the product

8519 Sound recording and sound Manufacture from materials of any reproducing apparatus heading, except that of the product and of heading 8522.

or

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

8521 Video recording or reproducing Manufacture from materials of any apparatus, whether or not heading, except that of the product and of incorporating a video tuner heading 8522.

or

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

8522 Parts and accessories suitable for Manufacture from materials of any use solely or principally with the heading, except that of the product

apparatus of headings 8519 or

to 8521 Manufacture in which the value of all the

materials used does not exceed 50 % of the ex-works price of the product

8523 Discs, tapes, solid-state non Manufacture in which the value of all the volatile storage devices, "smart materials used does not exceed 40 % of

cards" and other media for the the ex-works price of the product recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8525 Transmission apparatus for radio Manufacture from materials of any broadcasting or television, heading, except that of the product and of whether or not incorporating heading 8529.

reception apparatus or sound or

recording or reproducing

apparatus; television cameras, Manufacture in which the value of all the digital cameras and video camera materials used does not exceed 50% of recorders the ex-works price of the product

8526 Radar apparatus, radio Manufacture from materials of any navigational aid apparatus and heading, except that of the product and of radio remote control apparatus heading 8529.

or

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

8527 Reception apparatus for radio Manufacture from materials of any broadcasting, whether or not heading, except that of the product and of combined, in the same housing, heading 8529.

with sound recording or or

reproducing apparatus or a clock Manufacture in which the value of all the

materials used does not exceed 40 % of the ex-works price of the product

8528 Monitors and projectors, not Manufacture from materials of any incorporating television reception heading, except that of the product and of apparatus; reception apparatus for heading 8529.

television, whether or not or

incorporating radio- broadcast

receivers or sound or video Manufacture in which the value of all the recording or reproducing materials used does not exceed 40 % of apparatus the ex-works price of the product

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8529 Parts suitable for use solely or Manufacture from materials of any principally with the apparatus of heading, except that of the product

headings 8525 to 8528: or

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

8535 to 8537 Electrical apparatus for switching Manufacture from materials of any or protecting electrical circuits, or heading, except that of the product and of for making connections to or in heading 8538.

electrical circuits; connectors for or

optical fibres, optical fibre

bundles or cables; boards, panels, Manufacture in which the value of all the consoles, desks, cabinets and materials used does not exceed 50 % of other bases, for electric control or the ex-works price of the product

the distribution of electricity

8540 11 and Cathode ray television picture Manufacture in which the value of all the 8540 12 tubes, including video monitor materials used does not exceed 40 % of

cathode ray tubes the ex-works price of the product

8542.31 to Monolithic integrated circuits Manufacture in which the value of all the 8542.33 and materials used does not exceed 50 % of 8542.39 the ex-works price of the product

or

The operation of diffusion, in which integrated circuits are formed on a semiconductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

8543 Electrical machines and Manufacture from materials of any apparatus, having individual heading, except that of the product

functions, not specified or or

included elsewhere in this chapter Manufacture in which the value of all the

materials used does not exceed 50 % of the ex-works price of the product

8544 Insulated (including enamelled or Manufacture in which the value of all the anodised) wire, cable (including materials used does not exceed 40 % of

coaxial cable) and other insulated the ex-works price of the product electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

8545 Carbon electrodes, carbon Manufacture in which the value of all the brushes, lamp carbons, battery materials used does not exceed 60 % of

carbons and other articles of the ex-works price of the product graphite or other carbon, with or without metal, of a kind used for electrical purposes

8546 Electrical insulators of any Manufacture in which the value of all the material materials used does not exceed 50 % of

the ex-works price of the product HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

8547 Insulating fittings for electrical Manufacture in which the value of all the machines, appliances or materials used does not exceed 50 % of

equipment, being fittings wholly the ex-works price of the product of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

8548 - Waste and scrap of primary Manufacture in which the value of all the cells, primary batteries and materials used does not exceed 40 % of

electric accumulators; spent the ex-works price of the product primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

• - 

  Electronic microassemblies

ex Chapter 86 Railway or tramway locomotives, Manufacture in which the value of all the rolling-stock and parts thereof; materials used does not exceed 40 % of

railway or tramway track fixtures the ex-works price of the product and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds; except for:

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

ex Chapter 87 Vehicles other than railway or Manufacture in which the value of all the tramway rolling-stock, and parts materials used does not exceed 40 % of

and accessories thereof; except the ex-works price of the product for:

8711 Motorcycles (including mopeds) Manufacture from materials of any and cycles fitted with an auxiliary heading, except that of the product.

motor, with or without side-cars; or

side-cars: Manufacture in which the value of all the

• - 

  With reciprocating internal materials used does not exceed 40 % of combustion piston engine of a the ex-works price of the product cylinder capacity:

-- Not exceeding 50 cm 3

-- Exceeding 50 cm 3

• - 

  Other

8714 Parts and accessories of vehicles Manufacture in which the value of all the of headings 8711 to 8713: materials used does not exceed 45 % of

the ex-works price of the product

ex Chapter 88 Aircraft, spacecraft, and parts Manufacture from materials of any thereof; except for: heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 40 % of

the ex-works price of the product

ex 8804 Rotochutes Manufacture from materials of any heading, including other materials of heading 8804

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers

originating status

Chapter 89 Ships, boats and floating Manufacture from materials of any structures heading, except that of the product.

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

ex Chapter 90 Optical, photographic, Manufacture from materials of any cinematographic, measuring, heading, except that of the product

checking, precision, medical or or

surgical instruments and

apparatus; parts and accessories Manufacture in which the value of all the

thereof, except for: materials used does not exceed 60 % of the ex-works price of the product

9002 Lenses, prisms, mirrors and other Manufacture in which the value of all the optical elements, of any material, materials used does not exceed 50 % of

mounted, being parts of or fittings the ex-works price of the product for instruments or apparatus, other than such elements of glass not optically worked

9005, 9006, Binoculars, monoculars, other Manufacture from materials of any

9007, 9008 optical telescopes and mounting heading, except that of the product

therof, other astronomical or

instruments and mounting therof; Manufacture in which the value of all the

Photographic cameras, materials used does not exceed 50 % of photographic flashlight apparatus the ex-works price of the product

and flashfbulbs

9011 Compound optical microscopes Manufacture from materials of any including those for heading, except that of the product

photomicrography, or

cinematography or

microprojection Manufacture in which the value of all the materials used does not exceed 50 % of

the ex-works price of the product HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

9013 Liquid cristal devices not Manufacture from materials of any consitituing articles provided for heading, except that of the product

more specifically in other or

headings, lasers other than

diodes, other optical appliances Manufacture in which the value of all the

and instruments not specified or materials used does not exceed 50 % of

included elsewhere else in this the ex-works price of the product

chapter

9016 Balances of sensitivity of 5cg or Manufacture from materials of any better, with or without weights. heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

9025 Hydrometers and similar Manufacture from materials of any instruments, thermometers, heading, except that of the product

pyrometers, barometers, or

hygrometers and psychrometers,

recording or not, and any Manufacture in which the value of all the

combination of these instruments materials used does not exceed 50 % of the ex-works price of the product

9033 Parts and accessories (not Manufacture in which the value of all the specified or included elsewhere in materials used does not exceed 50 % of

this Chapter) for machines, the ex-works price of the product appliances, instruments or apparatus of Chapter 90

Chapter 91 Clocks and watches and parts Manufacture in which the value of all the thereof materials used does not exceed 40 % of

the ex-works price of the product

Chapter 92 Musical instruments; parts and Manufacture in which the value of all the accessories of such articles materials used does not exceed 40 % of

the ex-works price of the product HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers originating status

Chapter 93 Arms and ammunition; parts and Manufacture in which the value of all the accessories thereof materials used does not exceed 50 % of

the ex-works price of the product

Chapter 94 Furniture; bedding, mattresses, Manufacture from materials of any mattress supports, cushions and heading, except that of the product

similar stuffed furnishings; lamps or

and lighting fittings, not

elsewhere specified or included; Manufacture in which the value of all the

illuminated signs, illuminated materials used does not exceed 40 % of

name-plates and the like; the ex-works price of the product

prefabricated buildings

ex Chapter 95 Toys, games and sports Manufacture from materials of any requisites; parts and accessories heading, except that of the product

thereof, except for: or

Manufacture in which the value of all the

materials used does not exceed 40 % of

the ex-works price of the product

ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used

ex Chapter 96 Miscellaneous manufactured Manufacture from materials of any articles, except for: heading, except that of the product

or

Manufacture in which the value of all the

materials used does not exceed 50 % of

the ex-works price of the product

HS Heading Description of product Working or processing, carried out on

non-originating materials, which confers

originating status

9601 and Worked ivory, bone, tortoiseshell, Manufacture from materials of any

9602 horn, antlers, coral, mother-ofheading pearl and other animal carving

material, and articles of these materials (including articles obtained by moulding.

Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin

9603 Brooms, brushes (including Manufacture in which the value of all the brushes constituting parts of materials used does not exceed 50 % of

machines, appliances or vehicles), the ex-works price of the product hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees)

9605 Travel sets for personal toilet, Each item in the set must satisfy the rule sewing or shoe or clothes which would apply to it if it were not

cleaning included in the set. However, nonoriginating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set

HS Heading Description of product Working or processing, carried out on non-originating materials, which confers originating status

9606 Buttons, press-fasteners, snap Manufacture:

fasteners and press-studs, button - from materials of any heading, except moulds and other parts of these that of the product,

articles; button blanks and

• - 

  in which the value of all the materials used does not exceed 50 % of the exworks price of the product

9608 Ball-point pens; felt-tipped and Manufacture from materials of any other porous-tipped pens and heading, except that of the product. markers; fountain pens, However, nibs or nib-points of the same stylograph pens and other pens; heading as the product may be used duplicating stylos; propelling or

sliding pencils; pen-holders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

9612 Typewriter or similar ribbons, Manufacture:

inked or otherwise prepared for - from materials of any heading, except giving impressions, whether or that of the product,

not on spools or in cartridges;

ink-pads, whether or not inked, and

with or without boxes - in which the value of all the materials used does not exceed 50 % of the exworks

price of the product

9613 20 Pocket lighters, gas fuelled, Manufacture in which the total value of refillable the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product

9614 Smoking pipes (including pipe Manufacture from materials of any bowls) and cigar or cigarette heading

holders, and parts thereof

Chapter 97 Works of art, collectors' pieces Manufacture from materials of any and antiques heading, except that of the product

________________

ANNEX B(a)

ADDENDUM TO ANNEX B

Common provisions

• 1. 

  For the products described below, the following rules may also apply instead of the

  rules set out in Annex B for products originating in Singapore, however limited by an

  annual quota.

• 2. 

  A origin declaration made out pursuant to this Annex shall contain the following

  statement in English: "Derogation – Annex B(a) of Protocol Concerning the definition

of the concept of 'originating products' and methods of administrative cooperation of the

EU-Singapore FTA".

• 3. 

  Products can be imported into the Union under these derogations upon the provision of

a declaration signed by the approved exporter certifying that the products concerned

satisfy the conditions of the derogation.

• 4. 

  In the Union, any quantities referred to in this Annex shall be managed by the European

Commission, which shall take all administrative actions it deems advisable for their

efficient management in respect of the applicable legislation of the Union.

• 5. 

  The quotas indicated in the table below will be managed by the European Commission

  on a first-come, first-served basis. The quantities exported from Singapore to the Union

under these derogations will be calculated on the basis of the imports into the Union.

HS Description of product Qualifying operation Annual quota for exports Heading from Singapore into the

Union in tons

Waxed sausages of Manufacture from 500

ex16 01.00 chicken, pork and fresh materials of any liver (腊肠) heading, except that of

the product

Canned luncheon meat of Manufacture from pork, chicken and beef ( materials of any 午餐肉 ) heading, except that of

various types of chilled the product

hams

Samosa of grounded beef

ex16 02 32 or chicken (萨莫萨三角

ex16 02 41 饺 ) ex16 02 49 Dumplings of poultry

ex16 02 50 meat (水饺)

Chicken Shaomai (烧卖)

Chicken Glutinous rice ( 糯米饭 )

Chicken and pork floss ( 肉松 )

Chicken Gyoza

Bottled essence of Manufacture from

ex16 03 00 chicken series (鸡精) materials of any heading, except that of

the product

HS Description of product Qualifying operation Annual quota for exports Heading from Singapore into the

Union in tons

ex1604.20 Curry fish balls made of Manufacture from 400 fish meat, curry, wheat materials of any

ex 1604.20 starch, salt, sugar, and heading, except that of compound condiments the product

Four colour rolls made of fish meat, crab stick,

ex1604.16 seaweed, beancurd skin,

vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings

Spicy crispy anchovies (sambal ikan bilis) made of anchovies, onion, chilli paste, tamarind, belachan, brown sugar, and salt

HS Description of product Qualifying operation Annual quota for exports Heading from Singapore into the

Union in tons

ex 1605.10 Crab balls made of wheat Manufacture from 350 starch, salt, sugar, materials of any

ex 1605.90 compound condiments, heading, except that of

ex 1605.20 crab meat and filling the product

ex 1605.20 Cuttlefish balls made of cuttlefish filling, wheat

starch, salt, sugar, and compound condiments

ex 1605.20 Hargow made of prawn,

ex 1605.30 wheat starch, tapioca, water, scallion, ginger,

sugar, and salt

Shaomai made of prawn predominantly, chicken, corn starch, vegetable oil, black pepper, sesame oil, and water

Fried prawn wonton made of prawn, salt, oil, sugar, ginger, pepper, egg, vinegar, and soy sauce.

Lobster flavoured balls: cuttlefish meat, fish meat and crab meat.

________________

ANNEX C

MATERIALS EXCLUDED FROM CUMULATION

UNDER PARAGRAPH 2 OF ARTICLE 3

Harmonised Description of materials

System

0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

ex 0210 Meat and offal of poultry, salted, in brine, dried or smoked

Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates

0709 51 Mushrooms, fresh or chilled, frozen, provisionally preserved, ex 0710 80 dried

0711 51

0712 31

071040 Sweet corn

200580

1006 Rice

ex 1102 90 Flours, groats, meal, pellets, rolled or flaked grains, tapioca

ex 1103 19 starch, starch of rice

ex 1103 20

ex 1104 19

ex 1108 14

ex 1108 19

1604 and Prepared or preserved fish; caviar and caviar substitutes prepared

1605 from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates

1701 and Cane or beet sugars and chemically pure sucrose, and other

1702 sugars, artificial honey and caramel

ex 1704 90 Sugar confectionery, not containing cocoa, other than chewing gum

ex 1806 10 Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose

1806 20 Chocolate and food preparations containing cocoa other than cocoa powder

ex 1901 90 Other food preparations containing less than 40 % by weight of cocoa, other than malt extract, containing less than 1.5 %

milkfat, 5% sucrose or isoglucose, 5 % of glucose or starch.

2003 10 Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid

ex 2101 12 Preparations with a basis of coffee

ex 2101 20 Preparations with a basis of tea or mate

ex 2106 90 Food preparations not elsewhere specified, other than protein concentrates and textured protein substances: flavoured or

coloured sugar syrups other than isoglucose, glucose and maltodextrine syrups; preparation containing more than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch.

ex 3302 10 Mixtures of odoriferous substances of a kind used in the drink industries, containing all flavouring agents characterising a

beverage and containing more than 1.5 % milkfat, 5 % sucrose or

isoglucose, 5 % of glucose or starch

3302 10 29 Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an

actual alcoholic strength by volume exceeding 0.5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

________________

ANNEX D

PRODUCTS REFERRED TO IN PARAGRAPH 9 OF ARTICLE 3 FOR WHICH

MATERIALS ORIGINATING IN AN ASEAN COUNTRY SHALL BE CONSIDERED AS

MATERIALS ORIGINATING IN A PARTY

HS Code Description

2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or

included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

2711 Petroleum gases and other gaseous hydrocarbons

2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides

(whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three- membered ring, and their halogenated,

sulphonated, nitrated or nitrosated derivatives:

2912-2914 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde:

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives:

2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

2922 Oxygen-function amino-compounds

2930 Organo-sulphur compounds

HS Code Description

2933 Heterocyclic compounds with nitrogen hetero-atom(s) only

2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

2935 Sulphonamides

2942 Other organic compounds

3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like,

obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

4010 Conveyor or transmission belts or belting, of vulcanised rubber

8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

8412 Other engines and motors

8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other

speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

8504 Electrical transformers, static converters (for example, rectifiers) and inductors

8506 Primary cells and primary batteries

8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets

consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets

HS Code Description

8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

8546 Electrical insulators of any material

8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy

9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

9011 Compound optical microscopes, including those for photomicrography, cine- photomicrography or

microprojection

9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not

specified or included elsewhere in this chapter

9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers,

recording or not, and any combination of these instruments

________________

ANNEX E

TEXT OF THE ORIGIN DECLARATION

The origin declaration, the text of which is given below, must be made out in accordance with

the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (разрешение № … от митница

или от друг компетентен държавен орган (1) ) декларира, че освен където ясно е

отбелязано друго, тези продукти са с … (2) преференциален произход.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera o

de la autoridad gubernamental competente n° ... (1) ) declara que, salvo indicación en sentido

contrario, estos productos gozan de un origen preferencial ... (2) .

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení celního nebo příslušného

vládního orgánu ... (1) ) prohlašuje, že kromě zřetelně označených, mají tyto výrobky

preferenční původ v ... (2) .

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes eller den

kompetente offentlige myndigheds tilladelse nr. ... (1) ) erklærer, at varerne, medmindre andet

tydeligt er angivet, har præferenceoprindelse i ... (2) .

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligung der Zollbehörde oder der zuständigen

Regierungsbehörde Nr. … (1) ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt,

dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte Ursprungswaren ... (2)

sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti või pädeva valitsusasutuse

luba nr. ... (1) ) deklareerib, et need tooted on ... (2) sooduspäritoluga, välja arvatud juhul kui on

selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου ή της

καθύλην αρμόδιας αρχής, υπ΄αριθ. ... (1) ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα

προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (2) .

English version

The exporter of the products covered by this document (customs or competent governmental

authorisation No ... (1) ) declares that, except where otherwise clearly indicated, these products

are of ... preferential origin (2) .

French version

L'exportateur des produits couverts par le présent document (autorisation douanière ou de

l'autorité gouvernementale compétente n° … (1) ) déclare que, sauf indication claire du

contraire, ces produits ont l'origine préférentielle ... (2) .

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1) ) izjavljuje da

su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.'

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale o

dell'autorità governativa competente n. … (1) ) dichiara che, salvo indicazione contraria, le

merci sono di origine preferenziale ... (2) .

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas vai kompetentu valsts iestāžu

pilnvara Nr. … (1) ), deklarē, ka, izņemottur, kur ir citādi skaidri noteikts, šiem produktiem ir

preferenciāla izcelsme no … (2) .

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės arba kompetentingos viešosios

valdžios institucijos liudijimo Nr. … (1) ) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (2)

preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1) vagy az illetékes

kormányzati szerv által kiadott engedély száma: …) kijelentem, hogy eltérő jelzs hiányában

az áruk kedvezményes … származásúak (2) .

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni kompetenti tal-gvern jew

tad-dwana nru. … (1) ) jiddikjara li, hlief fejn indikat b'mod car li mhux hekk, dawn il-prodotti

huma ta' origini preferenzjali … (2) .

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning of

vergunning van de competente overheidsinstantie nr. … (1) ) verklaart dat, behoudens

uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong

zijn (2) .

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych lub

upoważnienie właściwych władz nr … (1) ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie

określone, produkty te mają … (2) preferencyjne pochodzenie.

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização

aduaneira ou da autoridade governamental competente n° … (1) ) declara que, salvo indicação

expressa em contrário, estes produtos são de origem preferencial ... (2) .

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală sau a autorităţii

guvernamentale competente nr. ... (1) ) declară că, exceptând cazul în care în mod expres este

indicat altfel, aceste produse sunt de origine preferenţială ... (2) .

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia colnej správy alebo

príslušného vládneho povolenia … (1) ) vyhlasuje, že okrem zreteľne označených, majú tieto

výrobky preferenčný pôvod v … (2) .

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom, (pooblastilo carinskih ali pristojnih državnih

organov št. … (1) )izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno

... (2) poreklo .

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin tai toimivaltaisen julkisen viranomaisen

lupa nro ... (1) ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty,

etuuskohteluun oikeutettuja ... alkuperätuotteita (2) .

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd eller

behörig statlig myndighet nr. __. (1) ) försäkrar att dessa varor, om inte annat tydligt markerats,

har förmånsberättigande ___ ursprung. (2)

……………………………………………………………............................................ (3)

(Place and date)

...…………………………………………………………………….................................. (4)

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

script)

___________________________________________

1 When the origin declaration is made out in the Union by an approved exporter, the

authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank. When the origin declaration is made out by an exporter in Singapore, the Unique Entity Number must be entered in this space.

2 Origin of products to be indicated. When the origin declaration relates to products

originating in the Union, the exporter shall use the symbol "EU". When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol "CM".

3 These indications may be omitted if the information is contained on the document itself.

4 In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

______________ JOINT DECLARATION

concerning the Principality of Andorra

• 1. 

  Products originating in the Principality of Andorra falling within Chapters 25 to 97 of

the Harmonized System shall be accepted by Singapore as originating in the Union

within the meaning of this Agreement.

• 2. 

  Protocol 1 shall apply mutatis mutandis for the purposes of defining the originating

  status of the abovementioned products.

JOINT DECLARATION

concerning the Republic of San Marino

• 1. 

  Products originating in the Republic of San Marino shall be accepted by Singapore as

  originating in the Union within the meaning of this Agreement.

• 2. 

  Protocol 1 shall apply mutatis mutandis for the purposes of defining the originating

  status of the abovementioned products.

JOINT DECLARATION

concerning the Revision of the Rules of Origin contained in Protocol 1

• 1. 

  The Parties agree to review the rules of origin contained in Protocol 1 and discuss the

  necessary amendments upon request of either Party.

• 2. 

  Annexes B to D to Protocol 1 will be adapted in accordance with the periodical changes

  to the Harmonized System.

_______________

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