2.3. Amennyiben a jegyzékben egy vámtarifaszámon belüli különböző termékekre különböző szabályok vonatkoznak, minden egyes francia bekezdés tartalmazza a vámtarifaszám azon részének leírását, amelyre a 3. vagy a 4. oszlopban szereplő megfelelő szabály vonatkozik.

2.4. Amennyiben az első két oszlopban szereplő tételre egy - mind a 3., mind a 4. oszlopban megállapított - szabály vonatkozik, az exportőr választhat - alternatívaként -, hogy vagy a 3. oszlopban szereplő szabályt, vagy a 4. oszlopban szereplő szabályt alkalmazza. Ha a 4. oszlopban nincs származási szabály, akkor a 3. oszlopban szereplő szabályt kell alkalmazni.

3. megjegyzés

3.1. A jegyzőkönyv 5. cikkének a származó helyzetet elnyert, más termékek előállításához felhasznált termékekre vonatkozó rendelkezései attól függetlenül alkalmazandók, hogy a származó helyzetet abban a gyárban szerezték meg, ahol e termékeket felhasználták vagy egy másik közösségi vagy dél-afrikai gyárban.

Példa:

Egy, a 8407 vámtarifaszám alá tartozó motort - amelyre a szabály kimondja, hogy a beépíthető nem származó anyagok értéke nem haladhatja meg a gyártelepi ár 40%-át - az ex 7224 vámtarifaszám alá tartozó „kovácsolással durván alakított más acélötvözetből” készítettek.

Ha e kovácsolást a Közösségben végezték el egy nem származó ingotból, akkor a kovácsolt termék már megszerezte a származó helyzetet a jegyzék ex 7224 vámtarifaszámára vonatkozó szabályának értelmében. Ezután a kovácsolt terméket származónak lehet tekinteni a motor értékének kiszámításakor, függetlenül attól, hogy azt ugyanazon gyárban vagy egy másik közösségi gyárban gyártották-e. Tehát a nem származó ingot értékét nem kell figyelembe venni a felhasznált nem származó anyagok értékének összeadásakor.

3.2. A jegyzékben szereplő szabály a megkövetelt legkisebb mennyiségű megmunkálást vagy feldolgozást jelenti, és több megmunkálás vagy feldolgozás elvégzése szintén a származó helyzet megszerzését eredményezheti; viszont a kevesebb megmunkálás vagy feldolgozás elvégzése nem eredményezhet származó helyzetet. Tehát, ha egy szabály előírja, hogy az előállítás egy bizonyos szintjén nem származó anyagok felhasználhatók, akkor az ilyen anyagok felhasználása az előállítás egy korábbi szakaszában megengedett, és egy későbbi szakaszban már nem.

3.3. A 3.2. megjegyzés sérelme nélkül, amennyiben egy szabály kimondja, hogy „bármely vámtarifaszám alá tartozó anyag” felhasználható, akkor a termékkel azonos vámtarifaszám alá tartozó anyagokat is fel lehet használni, azonban a különös korlátozásokra is figyelemmel, amelyet szintén tartalmazhat a szabály. Az „előállítás bármely vámtarifaszám alá tartozó anyagból, a ... vámtarifaszám alá tartozó más anyagokat is beleértve” kifejezés azonban azt jelenti, hogy csak a termékkel azonos vámtarifaszám alá tartozó, a terméknek a jegyzék 2. oszlopában megadott leírásától különböző anyagokat lehet felhasználni.

3.4. Ha a jegyzék egy szabálya meghatározza, hogy egy terméket egynél több anyagból is elő lehet állítani, ez azt jelenti, hogy az anyagok bármelyike vagy több ilyen anyag is felhasználható. Ez nem jelenti azt, hogy mindegyiket fel is kell használni.

Például:

Az 5208-5212 vámtarifaszám alá tartozó szövetekre vonatkozó szabály kimondja, hogy természetes szálak és egyéb anyagok mellett vegyi anyagok is felhasználhatók. Ez nem jelenti azt, hogy mindkettőt fel kell használni; lehet az egyiket vagy a másikat, vagy mindkettőt használni.

3.5. Ha a jegyzék egy szabálya meghatározza, hogy egy terméket egy bizonyos anyagból kell előállítani, e feltétel nyilvánvalóan nem akadályozza más olyan anyagok felhasználását, amelyek saját belső természetüknél fogva nem felelnek meg a szabálynak. (A textíliákra vonatkozóan lásd még a 6.2. megjegyzést is.)

Például:

A 1904 vámtarifaszámra vonatkozó szabály kifejezetten kizárja gabonafélék és származékaik használatát, ez azonban nem akadályozza ásványi sók, vegyi anyagok és más, nem gabonafélékből előállított adalékok használatát.

Ez azonban nem vonatkozik az olyan termékekre, amelyek - bár nem állíthatók elő a jegyzékben szereplő anyagokból - az előállítás korábbi szakaszában ugyanolyan természetű anyagból állíthatók elő.

Például:

Egy, az ex 62. árucsoportba tartozó, nem szövött anyagokból készült ruházati cikk esetében, ha kizárólag nem származó fonál felhasználása megengedett a termékosztályban, nem lehet nem szövött ruhaanyagból kiindulni - még ha a nem szövött ruhaanyagokat általában nem is lehet előállítani fonálból. Ilyen esetekben a kiinduló anyag általában a fonál előtti fázis, vagyis a szál fázis lesz.

3.6. Ha a jegyzék egy szabályában két vagy több százalékértéket is megadnak a felhasználható nem származó anyagok legnagyobb értékére, akkor e százalékértékeket nem lehet összeadni. Az összes felhasznált nem származó anyag legnagyobb értéke sohasem haladhatja meg a megadott legmagasabb százalékértéket. Nem lehet továbbá túllépni az adott anyagok vonatkozásában alkalmazandó százalékos arányokat sem.

4. megjegyzés

4.1. A „természetes szálak” kifejezés a jegyzékben a mesterséges és szintetikus szálaktól eltérő egyéb szálakra vonatkozik, és a fonást megelőző fázisokra korlátozódik, beleértve a hulladékot is, és eltérő rendelkezés hiányába a „természetes szálak” kifejezés magában foglalja a kártolt, fésült vagy másként feldolgozott, de nem fonott szálakat is.

4.2. A „természetes szálak” kifejezés magában foglalja a 0503 vámtarifaszám alá tartozó lószőrt, az 5002 és 5003 vámtarifaszám alá tartozó selymet, valamint az 5101-5105 vámtarifaszám alá tartozó gyapjúszálakat, a finom vagy durva állati szőröket, az 5201-5203 vámtarifaszám alá tartozó pamutszálakat és az 5301-5305 vámtarifaszám alá tartozó más növényi rostokat.

4.3. A „textilpép”, „vegyi anyagok” és „papíripari rostanyagok” kifejezések a jegyzékben a mesterséges, szintetikus vagy papírszálak vagy -fonalak előállítására felhasználható, az 50-63. árucsoportba nem besorolt anyagok leírására szolgálnak.

4.4. A „szintetikus vagy mesterséges vágott szálak” kifejezés a jegyzékben az 5501-5507 vámtarifaszám alá tartozó szintetikus vagy mesterséges végtelen szálból készült fonókábel, vágott szál vagy hulladék megjelölésére szolgál.

5. megjegyzés

5.1. Ha a jegyzék egy adott termékével kapcsolatban erre a megjegyzésre hivatkoznak, a 3. oszlopában meghatározott feltételek nem alkalmazandók az ezen termék előállítása során felhasznált olyan textilalapanyagokra, amelyek együttesen a felhasznált összes textilalapanyag teljes súlyának legfeljebb 10%-át teszik ki (lásd még az 5.3. és 5.4. megjegyzést is).

5.2. Ezt az 5.1. megjegyzésben említett tűréshatárt azonban csak a kevert összetételű termékekre lehet alkalmazni, amelyek két vagy több textilalapanyagból készültek.

A textilalapanyagok a következők:

- selyem,

- gyapjú,

- durva állati szőr,

- finom állati szőr,

- lószőr,

- pamut,

- papíripari rostanyag és papír,

- len,

- kender,

- juta és más textilháncsrost,

- szizál és az Agave nemhez tartozó más növény rostjai,

- kókuszdiórost, abaka (manilakender), rami és más növényi eredetű rost,

- szintetikus végtelen szál,

- mesterséges végtelen szál,

- szintetikus polipropilén vágott szál,

- szintetikus poliészter vágott szál,

- szintetikus poliamid vágott szál,

- szintetikus poliakrilnitril vágott szál,

- szintetikus poliimid vágott szál,

- szintetikus politetrafluoretilén vágott szál,

- szintetikus polifenilénszulfid vágott szál,

- szintetikus polivinilklorid vágott szál,

- más szintetikus vágott szál,

- mesterséges vágott szál viszkózból,

- más mesterséges vágott szál,

- paszományozott vagy anélküli, rugalmas poliéter szegmensekkel ellátott poliuretán fonal,

- paszományozott vagy anélküli rugalmas poliészter szegmensekkel ellátott poliuretán fonal,

- az 5605 vámtarifaszám alá tartozó termékek (fémezett fonal), amelyek legfeljebb 5 mm széles, alumíniumfólia-magból vagy műanyagfilm-magból -alumíniumporral bevonva is álló, két műanyagfilm-réteg között átlátszó vagy színezett ragasztóval összeillesztett szalagot tartalmaznak,

- az 5605 vámtarifaszám alá tartozó más termékek.

Például:

Az 5205 vámtarifaszám alá tartozó, az 5203 vámtarifaszám alá tartozó pamutszálból és az 5506 vámtarifaszám alá tartozó szintetikus vágott szálból előállított fonal kevert fonal. Következésképpen a (vegyi anyagokból vagy textilpépből történő előállítást megkövetelő) származási szabályokat ki nem elégítő nem származó szintetikus vágott szálat a fonal súlyának 10%-áig lehet felhasználni.

Például:

Az 5112 vámtarifaszám alá tartozó, az 5107 vámtarifaszám alá tartozó gyapjúszálból és az 5509 vámtarifaszám alá tartozó szintetikus vágott szálból készült fonalból előállított gyapjúszövet kevert szövet. Következésképpen a (vegyi anyagból vagy textilpépből történő előállítást megkövetelő) származási szabályokat ki nem elégítő szintetikus fonalat, vagy a (nem kártolt, nem fésült vagy a fonáshoz másként elő nem készített természetes szálakból történő előállítást megkövetelő) származási szabályokat ki nem elégítő gyapjúfonalat, vagy a kettő kombinációját a szövet súlyának legfeljebb 10%-áig lehet felhasználni.

Például:

Az 5802 vámtarifaszám alá tartozó, az 5205 vámtarifaszám alá tartozó pamutszálból és az 5210 vámtarifaszám alá tartozó pamutszövetből készült tűzött szövet csak akkor kevert termék, ha maga a pamutszövet is kevert szövet, amely két különböző vámtarifaszám alá tartozó fonalból készült, vagy ha a felhasznált pamutfonal maga is kevert.

Például:

Ha az érintett tűzött szövet az 5205 vámtarifaszám alá tartozó pamutfonalból és az 5407 vámtarifaszám alá tartozó szintetikus szövetből készült, akkor nyilvánvalóan a felhasznált fonalak két különböző textilalapanyagot alkotnak és ennek megfelelően a tűzött szövet kevert termék.

Például:

A mesterséges fonalból és pamutfonalból készült tűzött szőnyeg juta hátoldallal kevert termék, mert három textilalapanyagot használtak fel hozzá. Tehát bármely nem származó anyag, amely az előállítás későbbi fázisában van, mint amit a szabály megenged, felhasználható, feltéve hogy együttes súlyuk nem haladja meg a szőnyeget alkotó textilanyagok súlyának 10%-át. Így a juta hátoldal és/vagy a pamutfonal behozható az előállításnak e szakaszában, feltéve hogy eleget tesznek a súllyal kapcsolatos követelményeknek.

5.3. „Paszományozott vagy anélküli, rugalmas poliéter szegmensekkel ellátott poliuretán fonalat” tartalmazó termékek esetén e tűréshatár e fonal tekintetében 20%.

5.4. A legfeljebb 5 mm széles, alumíniumfólia-magból vagy műanyagfilm-magból - alumíniumporral bevonva is - álló, két műanyagfilm-réteg között átlátszó vagy színezett ragasztóval összeillesztett szalagot tartalmazó termékek esetén e tűréshatár e szalag tekintetében 30%.

6. megjegyzés

6.1. Olyan textiltermékek esetében, amelyek a jegyzékben e megjegyzésre utaló lábjegyzettel vannak megjelölve, az érintett konfekcionált termékre a jegyzék 3. oszlopában meghatározott szabályt ki nem elégítő bélések és közbélések kivételével a textilanyagok felhasználhatók, feltéve hogy a terméktől eltérő vámtarifaszám alá vannak besorolva, és értékük nem haladja meg a termék gyártelepi árának 8%-át.

6.2. A 6.3. megjegyzés sérelme nélkül, az 50-63. árucsoportba nem besorolható anyagok szabadon felhasználhatók, függetlenül attól, hogy tartalmaznak-e textilanyagokat, vagy sem.

Például:

Ha a jegyzékben egy szabály azt írja elő, hogy egy bizonyos textiltermékhez, mint például egy hosszúnadrághoz, fonalat kell használni, ez nem zárja ki fémcikkek, mint például gombok használatát, mert a gombokat nem sorolták az 50-63. árucsoportba. Ugyanilyen oknál fogva ez nem zárja ki a zipzár használatát, jóllehet a zipzárak általában tartalmaznak textilanyagokat.

6.3. Amennyiben százalékos szabályt kell alkalmazni, az 50-63. árucsoportba nem besorolható anyagok értékét figyelembe kell venni a felhasznált nem származó anyagok értékének kiszámításánál.

7. megjegyzés

7.1. Az ex 2707, 2713-2715, ex 2901, ex 2902 és ex 3403 vámtarifaszám alkalmazásában a „speciális eljárások” a következők:

a) vákuumdesztilláció;

b) átdesztillálás nagyon alapos frakcionált desztillációval;

c) krakkolás;

d) reformálás;

e) textrakció szelektív oldószerrel;

f) a következő műveleteket magukban foglaló eljárások: kezelés tömény kénsavval, óleummal vagy kénsav anhidriddel; semlegesítés alkáli reagenssel; színtelenítés és tisztítás természetes aktív földdel, aktivált földdel, aktivált faszénnel vagy bauxittal;

g) polimerizáció; h)alkillezés; i)izomerizálás.

7.2. Az ex 2710, 2711 és 2712 vámtarifaszám alkalmazásában a „speciális eljárások” a következők:

a) vákuumdesztilláció;

b) átdesztillálás nagyon alapos frakcionált desztillációval;

c) krakkolás;

d) reformálás;

e) extrakciós szelektív oldószerrel;

f) a következő műveleteket magukban foglaló eljárások: kezelés tömény kénsavval, óleummal vagy kénsav anhidriddel; semlegesítés alkáli reagenssel; színtelenítés és tisztítás természetes aktív földdel, aktivált földdel, aktivált faszénnel vagy bauxittal;

g) polimerizáció;

h) alkillezés;

i) izomerizálás;

k) kizárólag az ex 2710 vámtarifaszám alá tartozó nehéz olajok esetén, olyan hidrogénnel történő kéntelenítés, amelynek eredményeképpen a kezelt termék kéntartalmának legalább 85%-a redukálódik (ASTM D 1266-59 T módszer);

l) kizárólag a 2710 vámtarifaszám alá tartozó termékek esetén, parafinmentesítés a szűrés kivételével;

m) kizárólag az ex 2710 vámtarifaszám alá tartozó nehéz olajok esetén, hidrogénnel legalább 20 bar nyomáson és legalább 250 °C hőmérsékleten végzett katalitikus kezelés, a kénmentesítési eljáráson kívül, ha a hidrogén a vegyi folyamat aktív szereplője. Az ex 2710 vámtarifaszám alá tartozó kenőolajok további, különösen a szín vagy stabilitás javítása céljából végzett hidrogénes kezelését (pl. a hidrofiniselés vagy a színtelenítés) azonban nem lehet speciális eljárásnak tekinteni;

n) kizárólag az ex 2710 vámtarifaszám alá tartozó tüzelőolajok esetén, az atmoszferikus desztilláció, azzal a feltétellel, hogy e termékeknek ASTM D 86-os módszerrel, a veszteségeket is beleértve kevesebb, mint 30 térfogatszázaléka desztillál át 300 °C-on;

o) kizárólag az ex 2710 vámtarifaszám alá tartozó nehézolajok - a gázolaj és a tüzelőolaj kivételével - esetén, kezelés nagyfrekvenciás elektromos koronakisülésekkel.

7.3. Az ex 2707, 2713-2715, ex 2901, ex 2902 és ex 3403 vámtarifaszám alkalmazásában az olyan egyszerű műveletek, mint a tisztítás, ülepítés, sótalanítás, víztelenítés, szűrés, színezés, jelölés, kéntartalom-beállítás különböző kéntartalmú termékek keverése révén, e műveletek bármilyen kombinációja vagy hasonló műveletek nem járnak a származó helyzet elnyerésével.

II. MELLÉKLET

AZ ELŐÁLLÍTOTT TERMÉK SZÁRMAZÓ HELYZETÉNEK ELNYERÉSE ÉRDEKÉBEN A NEM SZÁRMAZÓ ANYAGOKON ELVÉGZENDŐ MEGMUNKÁLÁS VAGY FELDOLGOZÁS JEGYZÉKE

A megállapodás nem terjed ki a jegyzékben szereplő valamennyi termékre. Ezért figyelembe kell venni a megállapodás egyéb részeit is.

HS heading No	Description of product	Working or processing carried out on non-originating materials that confers originating status
(1)	(2)	(3) or	(4)
Chapter 1	Live animals	All the animals of Chapter 1 used must be wholly obtained
Chapter 2	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates	Manufacture in which all the materials of Chapter 3 used must be wholly obtained
ex Chapter 4	Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 4 used must be wholly obtained
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa	Manufacture in which: - all the materials of Chapter 4 used must be wholly obtained, - any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
ex Chapter 5	Products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 5 used must be wholly obtained
ex 0502	Prepared pigs’, hogs’ or boars’ bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which: - all the materials of Chapter 6 used must be wholly obtained, - the value of all the materials used does not exceed 50% of the ex- works price of the product
Chapter 7	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used must be wholly obtained
Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which: - all the fruit and nuts used must be wholly obtained, - the value of any materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product
ex Chapter 9	Coffee, tea, maté and	Manufacture in which all the
	spices; except for:	materials of Chapter 9 used must be wholly obtained
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	Manufacture from materials of any heading
0902	Tea, whether or not flavoured	Manufacture from materials of any heading
ex 0910	Mixtures of spices	Manufacture from materials of any heading
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used must be wholly obtained
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for:	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained
ex 1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713	Drying and milling of leguminous vegetables of heading No 0708
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture in which all the materials of Chapter 12 used must be wholly obtained
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	Manufacture in which the value of any materials of heading No 1301 used may not exceed 50% of the ex- works price of the product
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	- Mucilages and thickeners, modified,	Manufacture from non- modified mucilages and
	derived from vegetable products	thickeners
	- Other	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture in which all the materials of Chapter 14 used must be wholly obtained
ex Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
1501	Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
	- Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
	- Other	Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207
1502	Fats of bovine animals, sheep or goats, other than those of heading No 1503
	- Fats from bones or waste	Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
	- Other	Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically
	modified:
	- Solid fractions	Manufacture from materials of any heading including other materials of heading No 1504
	- Other	Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 1505	Refined lanolin	Manufacture from crude wool grease of heading No 1505
1506	Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:
	- Solid fractions	Manufacture from materials of any heading including other materials of heading No 1506
	- Other	Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1507 to1515	Vegetable oils and their fractions:
	- Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption	Manufacture in which all the materials used are classified within a heading other than that of the product
	- Solid fractions, except for that of jojoba oil	Manufacture from other materials of heading Nos 1507 to 1515
	- Other	Manufacture in which all the vegetable materials used must be wholly obtained
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or	Manufacture in which: - all the materials of Chapter 2 used must be wholly obtained, - all the vegetable materials used must be wholly
	not refined, but not further prepared	obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516	Manufacture in which: - all the materials of Chapters 2 and 4 used must be wholly obtained, - all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates	Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained
ex Chapter 17	Sugars and sugar confectionery; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 1701	Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
	- Chemically pure maltose and fructose	Manufacture from materials of any heading including other materials of heading No 1702
	- Other sugars in solid form, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
	- Other	Manufacture in which all the materials used must already be originating
ex 1703	Molasses resulting from the extraction or refining of sugar, flavoured or coloured	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
	- Malt extract	Manufacture from cereals of Chapter 10
	- Other	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	- Containing 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
	- Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which: - all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained, - all the materials of Chapters 2 and 3 used must be wholly obtained
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Manufacture from materials of any heading except potato starch of heading No 1108
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form	Manufacture: - from materials not classified within heading No 1806, - in which all the cereals and flour (except durum
	or in the form of flakes or other worked grains (except flour and meal), pre- cooked, or otherwise prepared, not elsewhere specified or included	wheat and its derivates) used must be wholly obtained, - in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
1905	Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture from materials of any heading except those of Chapter 11
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants; except for:	Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
ex 2001	Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch, prepared or preserved by vinegar or acetic acid	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2004 andex 2005	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the materials used are classified within a heading other than that of the product
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex-
		works price of the product
ex 2008	- Nuts, not containing added sugar or spirit	Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex- works price of the product
	- Peanut butter; mixtures based on cereals; palm hearts; maize (corn)	Manufacture in which all the materials used are classified within a heading other than that of the product
	- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
ex Chapter 21	Miscellaneous edible preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - all the chicory used must be wholly obtained
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings;
	mustard flour and meal and prepared mustard:
	- Sauces and preparations therefor; mixed condiments and mixed seasonings	Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
	- Mustard flour and meal and prepared mustard	Manufacture from materials of any heading
ex 2104	Soups and broths and preparations therefor	Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
2106	Food preparations not elsewhere specified or included	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
ex Chapter 22	Beverages, spirits and vinegar; except for:	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - all the grapes or any material derived from grapes used must be wholly obtained
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product, - any fruit juice used
		(except for pineapple, lime and grapefruit juices) must already be originating
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages	Manufacture: - from materials not classified within heading No 2207 or 2208, - in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2301	Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption	Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
ex 2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight	Manufacture in which all the maize used must be wholly obtained
ex 2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil	Manufacture in which all the olives used must be wholly obtained
2309	Preparations of a kind used in animal feeding	Manufacture in which: - all the cereals, sugar or molasses, meat or milk used must already be originating, - all the materials of
		Chapter 3 used must be wholly obtained
ex Chapter 24	Tobacco and manufactured tobacco substitutes; except for:	Manufacture in which all the materials of Chapter 24 used must be wholly obtained
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex 2403	Smoking tobacco	Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
ex Chapter 25	Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite
ex 2515	Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex 2516	Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518	Calcined dolomite	Calcination of dolomite not calcined
ex 2519	Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and	Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate
	magnesium oxide, whether or not pure, other than fused magnesia or dead- burned (sintered) magnesia	(magnesite) may be used
ex 2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 2524	Natural asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder	Grinding of mica or mica waste
ex 2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
Chapter 26	Ores, slag and ash	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2707	Oils in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
ex 2709	Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials
2710	Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or	Operations of refining and/or one or more specific process(es) or Other operations in which all
	included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations	the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
2711	Petroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
2712	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and	Operations of refining and/or one or more specific process(es) or
	asphaltic rocks	Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
ex Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 2805	„Mischmetall”	Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 2811	Sulphur trioxide	Manufacture from sulphur dioxide	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 2833	Aluminium sulphate	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 2840	Sodium perborate	Manufacture from disodium	Manufacture
		tetraborate pentahydrate	in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 29	Organic chemicals; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 2901	Acyclic hydrocarbons for use as power or heating fuels	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
ex 2902	Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50% of the ex-works price of the product
ex 2905	Metal alcoholates of alcohols of this heading and of ethanol	Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex-works price of the	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works
		product	price of the product
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 2932	- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
	- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
2933	Heterocyclic compounds with nitrogen hetero- atom(s) only	Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
2934	Nucleic acids and their salts; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 30	Pharmaceutical products; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product
3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
	- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product
	- Other:
	- - human blood	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product
	- - animal blood prepared for therapeutic or prophylactic uses	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value
		does not exceed 20% of the ex-works price of the product
	- - blood fractions other than antisera, haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product
	- - haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product
	- - other	Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex-works price of the product
3003 and3004	Medicaments (excluding goods of heading No 3002, 3005 or 3006):
	- Obtained from amikacin of heading No 2941	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex works price of the product
	- Other	Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex-works price of the product,
		- the value of all the materials used does not exceed 50% of the ex- works price of the product
ex Chapter 31	Fertilisers; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate	Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product, - the value of all the materials used does not exceed 50% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3201	Tannins and their salts, ethers, esters and other derivatives	Manufacture from tanning extracts of vegetable origin	Manufacture in which the value of all the materials used does not exceed
			40% of the ex-works price of the product
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (3)	Manufacture from materials of any heading, except heading Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
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	Manufacture from materials of any heading, including materials of a different „group” (4)in this heading. However, materials of the same group may be used, provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 34	Soap, organic surface- active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, „dental waxes” and dental	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
	preparations with a basis of plaster; except for:
ex 3403	Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight	Operations of refining and/or one or more specific process(es) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
3404	Artificial waxes and prepared waxes:
	- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except: - hydrogenated oils having the character of waxes of heading No 1516, - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823, - materials of heading No 3404 However, these materials may be used provided their value does not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 35	Albuminoidal substances; modified starches; glues; enzymes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not	Manufacture in which the value of all the materials used does not exceed 40% of the
		exceed 20% of the ex-works price of the product	ex-works price of the product
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
	- Starch ethers and esters	Manufacture from materials of any heading, including other materials of heading No 3505	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
	- Other	Manufacture from materials of any heading, except those of heading No 1108	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 40% of the ex- works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 37	Photographic or cinematographic goods; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used	Manufacture in which the value of all the materials used does not exceed
		provided their value does not exceed 20% of the ex-works price of the product	40% of the ex-works price of the product
3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
	- Instant print film for colour photography, in packs	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
	- Other	Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
3704	Photographic plates, film paper, paperboard and textiles, exposed but not developed	Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the
			product
ex Chapter 38	Miscellaneous chemical products; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3801	- Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
	- Graphite in paste form, being a mixture of more than 30% by weight of graphite with mineral oils	Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3803	Refined tall oil	Refining of crude tall oil	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3805	Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 3806	Ester gums	Manufacture from resin acids	Manufacture in which the value of all the materials used does
			not exceed 40% of the ex-works price of the product
ex 3807	Wood pitch (wood tar pitch)	Distillation of wood tar	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the products
3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the products
3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the products
	used as cores or coatings for welding electrodes or rods
3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
	- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50% of the ex- works price of the product
	- Other	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3812	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3813	Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms;	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
	chemical compounds doped for use in electronics
3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3820	Anti-freezing preparations and prepared de-icing fluids	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3822	Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3823	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
	- Industrial monocarboxylic fatty acids, acid oils from refining	Manufacture in which all the materials used are classified within a heading other than that of the product
	- Industrial fatty alcohols	Manufacture from materials of any heading including other materials of heading No 3823
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual
	products of the chemical or allied industries, not elsewhere specified or included:
	- The following of this heading: Prepared binders for foundry moulds or cores based on natural resinous products Naphthenic acids, their water insoluble salts and their esters Sorbitol other than that of heading No 2905 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts Ion exchangers Getters for vacuum tubes Alkaline iron oxide for the purification of gas Ammoniacal gas liquors and spent oxide produced in coal gas purification Sulphonaphthenic acids, their water insoluble salts and their esters	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
	Fusel oil and Dippel’s oil Mixtures of salts having different anions Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
	- Other	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
3901 to 3915	Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below:
	- Addition homopolymerisation products in which a single monomer contributes more than 99% by weight to the total polymer content	Manufacture in which: - the value of all the materials used does not exceed 50% of the ex- works price of the product, - the value of any materials of Chapter 39 used does not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
	- Other	Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
ex 3907	- Copolymer, made from polycarbonate and acrylonitrile- butadiene-styrene copolymer (ABS)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not
		exceed 50% of the ex-works price of the product
	- Polyester	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms	Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20% of the ex- works price of the product
3916 to 3921	Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
	- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked	Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
	- Other:
	- - Addition homopolymerisation products in which a single monomer contributes more than 99% by weight to the total polymer content	Manufacture in which: - the value of all the materials used does not exceed 50% of the ex- works price of the product, - the value of any materials of Chapter 39 used does not exceed 20% of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
	- - Other	Manufacture in which the value of any materials of Chapter 39 used does not exceed 20% of	Manufacture in which the value of all
		the ex-works price of the product	the materials used does not exceed 25% of the ex-works price of the product
ex 3916 andex 3917	Profile shapes and tubes	Manufacture in which: - the value of all the materials used does not exceed 50% of the ex- works price of the product; - the value of any materials classified within the same heading as the product does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
ex 3920	- Ionomer sheet or film	Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
	- Sheets of regenerated cellulose, polyamides or polyethylene	Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20% of the ex- works price of the product
ex 3921	Foils of plastic, metallised	Manufacture from highly transparent polyester foils with a thickness of less than 23 micron	Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
3922 to3926	Articles of plastics	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
ex Chapter 40	Rubber and articles thereof; except for:	Manufacture in which all the materials used are classified
		within a heading other than that of the product
ex 4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50% of the ex-works price of the product
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:
	- Retreaded pneumatic, solid or cushion tyres, of rubber	Retreading of used tyres
	- Other	Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
ex 4017	Articles of hard rubber	Manufacture from hard rubber
ex Chapter 41	Raw hides and skins (other than furskins) and leather; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins, with wool on
4104 to4107	Leather, without hair or wool, other than leather of heading Nos 4108 or 4109	Retanning of pre-tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product
4109	Patent leather and patent laminated leather; metallised leather	Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 43	Furskins and artificial fur; manufactures thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4302	Tanned or dressed furskins, assembled:
	- Plates, crosses and similar forms	Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
	- Other	Manufacture from non- assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non- assembled tanned or dressed furskins of heading No 4302
ex Chapter 44	Wood and articles of wood; wood charcoal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed	Planing, sanding or finger- jointing
ex 4408	Veneer sheets and sheets 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 finger-jointed	Splicing, planing, sanding or finger-jointing
ex 4409	Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger- jointed:
	- Sanded or finger- jointed	Sanding or finger-jointing
	- Beadings and mouldings	Beading or moulding
ex 4410 toex 4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex 4415	Packing cases, boxes, crates, drums and similar packings, of wood	Manufacture from boards not cut to size
ex 4416	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418	- Builders’ joinery and carpentry of wood	Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
	- Beadings and mouldings	Beading or moulding
ex 4421	Match splints; wooden pegs or pins for footwear	Manufacture from wood of any heading except drawn wood of heading No 4409
ex Chapter 45	Cork and articles of cork; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
4503	Articles of natural cork	Manufacture from cork of heading No 4501
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4811	Paper and paperboard, ruled, lined or squared	Manufacture from paper-
	only	making materials of Chapter 47
4816	Carbon paper, self- copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	Manufacture from paper- making materials of Chapter 47
4817	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacturing in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 4818	Toilet paper	Manufacture from paper- making materials of Chapter 47
ex 4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product
ex 4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper- making materials of Chapter 47
ex Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials not classified within heading Nos 4909 or 4911
4910	Calendars of any kind, printed, including calendar blocks:
	- Calendars of the „perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50% of the ex- works price of the product
	- Other	Manufacture from materials not classified in heading Nos 4909 or 4911
ex Chapter 50	Silk; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 5003	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed	Carding or combing of silk waste
5004 toex 5006	Silk yarn and yarn spun from silk waste	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - other natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5007	Woven fabrics of silk or of silk waste:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
ex Chapter 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5106 to5110	Yarn of wool, of fine or coarse animal hair or of horsehair	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5111 to5113	Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
ex Chapter 52	Cotton; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5204 to5207	Yarn and thread of cotton	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5208 to5212	Woven fabrics of cotton:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
ex Chapter 53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5306 to5308	Yarn of other vegetable textile fibres; paper yarn	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5309 to5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
5401 to5406	Yarn, monofilament and thread of man- made filaments	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5407 to5408	Woven fabrics of man-made filament yarn:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres
		not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
5501 to5507	Man-made staple fibres	Manufacture from chemical materials or textile pulp
5508 to5511	Yarn and sewing thread of man-made staple fibres	Manufacture from: - raw silk or silk waste carded or combed or otherwise prepared for spinning, - natural fibres not carded or combed or otherwise prepared for spinning, - chemical materials or textile pulp, or - paper-making materials
5512 to5516	Woven fabrics of man-made staple fibres:
	- Incorporating rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise prepared for spinning,
		- chemical materials or textile pulp, or - paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:	Manufacture from: - coir yarn, - natural fibres, - chemical materials or textile pulp, or - paper-making materials
5602	Felt, whether or not impregnated, coated, covered or laminated:
	- Needleloom felt	Manufacture from: - natural fibres, - chemical materials or textile pulp However: - polypropylene filament of heading No 5402, - polypropylene fibres of heading No 5503 or 5506 or - polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the
		product
	- Other	Manufacture from: - natural fibres, - man-made staple fibres made from casein, or - chemical materials or textile pulp
5604	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
	- Rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	- Other	Manufacture from: - 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 gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Manufacture from: - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or - paper-making materials
5606	Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock	Manufacture from: - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, - chemical materials or textile pulp, or
	chenille yarn; loop wale-yarn	- paper-making materials
Chapter 57	Carpets and other textile floor coverings:
	- Of needleloom felt	Manufacture from: - natural fibres, or - chemical materials or textile pulp However: - polypropylene filament of heading No 5402, - polypropylene fibres of heading No 5503 or 5506 or - polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product
	- Of other felt	Manufacture from: - natural fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
	Other	Manufacture from: - coir yarn, - synthetic or artificial filament yarn, - natural fibres, or - man-made staple fibres not carded or combed or otherwise processed for spinning
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except
	for:
	- Combined with rubber thread	Manufacture from single yarn
	- Other	Manufacture from: - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp, 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) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
5805	Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit-point, cross stitch), whether or not made up	Manufacture in which all the materials used are classified within a heading other than that of the product
5810	Embroidery in the piece, in strips or in motifs	Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50% of the ex- works price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind	Manufacture from yarn
	used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
	- Containing not more than 90% by weight of textile materials	Manufacture from yarn
	- Other	Manufacture from chemical materials or textile pulp
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902	Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat- setting, rasing, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from yarn
5905	Textile wall coverings:
	- Impregnated, coated, covered or laminated with rubber, plastics or other materials	Manufacture from yarn
	- Other	Manufacture from
		- coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp, 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) where the value of the unprinted fabric used does not exceed 47,5% of the ex-works price of the product
5906	Rubberised textile fabrics, other than those of heading No 5902:
	- Knitted or crocheted fabrics	Manufacture from - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
	- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials	Manufacture from chemical materials
	- Other	Manufacture from yarn
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching,
		mercerising, heat-setting, rasing, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where 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, impregnated	Manufacture from tubular knitted gas mantle fabric
	- Other	Manufacture in which all the materials used are classified within a heading other than that of the product
5909 to5911	Textile articles of a kind suitable for industrial use:
	- Polishing discs or rings other than of felt of heading No 5911	Manufacture from yarn or waste fabrics or rags of heading No 6310
	- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911	Manufacture from: - coir yarn, - the following materials: - yarn of polytetrafluoroethylene, - yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, - yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
		- monofil of polytetrafluoroethylene, - yarn of synthetic textile fibres of poly-p- phenylene terephthalamide, - glass fibre yarn, coated with phenol resin and gimped with acrylic yarn, - copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexa- nediethanol and isophthalic acid, - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
	- Other	Manufacture from: - coir yarn, - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
Chapter 60	Knitted or crocheted fabrics	Manufacture from: - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted:
	- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Manufacture from yarn
	- Other	Manufacture from - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for:	Manufacture from yarn
ex 6202 ex 6204 ex 6206 ex 6209 andex 6211	Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered	Manufacture from yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
ex 6210 andex 6216	Fire-resistant equipment of fabric covered with foil of aluminised polyester	Manufacture from yarn or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	- Embroidered	Manufacture from unbleached single yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of
		the product
	- Other	Manufacture from unbleached single yarn or Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat-setting, raising, calendering, shrink- resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213 and 6214 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 No 6212:
	- Embroidered	Manufacture from yarn or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex- works price of the product
	- Fire-resistant equipment of fabric covered with foil of aluminised polyester	Manufacture from yarn or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40% of the ex- works price of the product
	- Interlinings for collars and cuffs, cut out	Manufacture in which: - all the materials used are classified within a heading other than that of the product, - the value of all the materials used does not exceed 40% of the ex-
		works price of the product
	- Other	Manufacture from yarn
ex Chapter 63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6301 to6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	- Of felt, of non- wovens	Manufacture from - natural fibres, or - chemical materials or textile pulp
	- Other:
	- - Embroidered	Manufacture from unbleached single yarn or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40% of the ex- works price of the product
	- - Other	Manufacture from unbleached single yarn
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from - natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or - chemical materials or textile pulp
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
	- Of non-wovens	Manufacture from - natural fibres, or - chemical materials or
		textile pulp
	- Other	Manufacture from unbleached single yarn
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40% of the ex- works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non- originating articles may be incorporated provided their total value does not exceed 15% of the ex-works price of the set
ex Chapter 64	Footwear, gaiters and the like; except for:	Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 65	Headgear and parts thereof, except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6503	Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed	Manufacture from yarn or textile fibres
6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other	Manufacture from yarn or textile fibres
	textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed
ex Chapter 66	Umbrellas, sun umbrellas, walking- sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50% of the ex- works price of the product