Государства-участники
Соглашение от 20 ноября 1995 года

Евросредиземноморское соглашение, учреждающее ассоциацию между Государством Израиль, с одной стороны, и Европейскими сообществами и их государствами-членами, с другой стороны

Принято
Правительствами государств-участников Соглашения
20 ноября 1995 года
    [неофициальный перевод]<*>

    --------------------------------
    <*> Перевод на русский язык к.ю.н. Калиниченко П.А.
    <**> ОЖ L 147, 21.06.2000, с. 3.


    Государство Израиль, далее именуемое "Израиль", с одной стороны, и Королевство Бельгия, Королевство Дании, Федеративная Республика Германия, Греческая Республика, Королевство Испания, Французская Республика, Ирландия, Итальянская Республика, Великое Герцогство Люксембург, Королевство Нидерландов, Республика Австрия, Португальская Республика, Республика Финляндия, Королевство Швеция, Соединенное Королевство Великобритании и Северной Ирландии, Договаривающиеся Стороны Договора, учреждающего Европейское сообщество, Договора, учреждающего Европейское объединение угля и стали, далее именуемые "государства-члены", и Европейское сообщество, Европейское объединение угля, далее именуемые "Сообщество", с другой стороны,
    принимая во внимание важность традиционных связей, существующих между Израилем и Сообществом и его государствами-членами, и общие для них ценности;
    признавая, что Израиль и Сообщество желают укрепить эти связи и установить тесные и долгосрочные отношения, основывающиеся на взаимодействии и партнерстве, а равно обеспечить в будущем интеграцию экономики Израиля в европейскую экономику;
    принимая во внимание ту важность, которая придается Сторонами принципу свободной экономики и принципам Устава Организации Объединенных Наций, в частности уважения прав человека и демократии, составляющим саму основу ассоциации;
    сознавая необходимость сплочения их усилий по укреплению политической стабильности и экономического развития путем углубления регионального сотрудничества;
    желая установить регулярный политический диалог по двусторонним и международным вопросам, представляющим взаимный интерес;
    желая сохранить и ускорить диалог Сторон по экономическим, научным, технологическим, культурным, аудиовизуальным и социальным вопросам во взаимовыгодных целях;
    признавая обязательство Израиля и Сообщества по свободной торговле, и, в частности, в отношении прав и обязанностей, проистекающих из Генерального соглашения по тарифам и торговле (ГАТТ), с учетом изменений в ходе Уругвайского раунда;
    будучи убеждены в том, что Соглашение об ассоциации создаст новый климат для экономических отношений между Сторонами, и в частности, для развития торговли и инвестиций, а также экономического и технологического сотрудничества,
    согласились о нижеследующем:
    1.Настоящим учреждается ассоциация между Израилем, с одной стороны, и Сообществом и его государствами-членами, с другой стороны.
    2.Целями этой ассоциации являются:
    - обеспечение соответствующих рамок для политического диалога между Сторонами, способствующего развитию тесных отношений между ними в этой области;
    - путем расширения, inter alia, торговли товарами и услугами, поступательной либерализации права на учреждение, последовательной либерализации государственных закупок в дальнейшем, свободного движения капитала и интенсификации сотрудничества в области науки и техники обеспечение гармоничного развития экономических отношений между Сообществом и Израилем и укрепление, таким образом, текущей экономической активности Сообщества и Израиля, улучшение условий жизни и занятости, а также повышение продуктивности и финансовой стабильности;
    - углубление регионального сотрудничества с целью консолидации мирного взаимодействия, а также достижения политической и экономической стабильности;
    - поддержка сотрудничества в других сферах, которые представляют взаимный интерес.
    Отношения между Сторонами, а равно и все положения настоящего Соглашения, основываются на уважении демократических принципов и прав человека, определяющих внутреннюю и внешнюю политику Сторон, и составляющих существенный элемент настоящей ассоциации.

  1. РАЗДЕЛ I.Политический диалог

    2. 1.Между Сторонами устанавливается регулярный политический диалог, который они намерены развивать и активизировать. Он укрепляет их отношения, способствует дальнейшему развитию партнерства, улучшению взаимопонимания и солидарности.
    2.Политический диалог и сотрудничество, в частности:
    - содействует все большему взаимопониманию и сближению позиций по международным вопросам, в частности в сферах, существенно затрагивающих одну из Сторон;
    - предоставляет возможность каждой из Сторон представлять собственную позицию и интересы;
    - обеспечивает укрепление региональной безопасности и стабильности.
    Политический диалог охватывает все проблемы, представляющие общий интерес и нацелен на развитие новых форм сотрудничества по решению общих задач, в частности, по обеспечению мира, безопасности и демократии.
    1.Политический диалог облегчает реализацию совместных инициатив и имеет место, в частности:
    a) на министерском уровне;
    b) на уровне старших должностных лиц (политических директоров) между представителями Израиля, с одной стороны, и Председателя Совета Европейского Союза, а также Комиссии Европейских сообществ, с другой стороны;
    c) путем полного использования возможностей дипломатических каналов, включая регулярные брифинги должностных лиц, консультации в рамках международных встреч и контакты между дипломатическими представителями в третьих странах;
    d) путем регулярного направления Израилю информации по важным для обеих Сторон вопросам, касающимся общей внешней политики и политики безопасности;
    e) любые другие средства, которые будут способствовать укреплению, развитию и совершенствованию этого диалога.
    2.Устанавливается политический диалог между Европейским парламентом и Кнессетом Израиля.

  2. Раздел II.Свободное движение товаров

  3. Глава I.Основные принципы

    4. 1.Сообщество и Израиль укрепляют зону свободной торговли в соответствии с положениями настоящего Соглашения и при совместимости с Генеральным соглашением по тарифам и торговле 1994 г. и другими многосторонними Соглашениями по торговле товарами, приложенными к Соглашению об учреждении Всемирной торговой организации (ВТО), далее именуемые, как "ГАТТ".
    2.Комбинированная номенклатура товаров и израильский таможенный тариф применяются к классификации товаров в торговле между Сторонами.

  4. Глава II.Промышленные товары

    5. Положения настоящей главы применяются к товарам, произведенным в Сообществе и в Израиле иным, чем предусмотрены в приложении II к Договору об учреждении Европейского сообщества и, в отношении товаров, произведенных в Израиле, иным, чем предусмотрены в Приложении I к настоящему Соглашению.
    Таможенные пошлины на импорт и экспорт, а также сборы, имеющие равнозначный эффект запрещаются между Сообществом и Израилем. Настоящее применяется также в отношении таможенных пошлин фискального характера.
    1.a) Положения настоящей главы не исключают сохранения Сообществом сельскохозяйственного компонента пошлин, применяемых к товарам, перечисленным в Приложении II к настоящему Соглашению в отношении товаров, произведенных в Израиле, с исключениями, предусмотренными в Приложении III.
    b) Такой сельскохозяйственный компонент рассчитывается на основе разницы между ценами на рынке сельскохозяйственной продукции Сообщества по себестоимости и ценами на импорт из третьих стран, если себестоимость продукции выше в Сообществе. Сельскохозяйственный компонент может иметь форму единой расчетной ставки или пошлины ad valorem. В случае, если этот сельскохозяйственный компонент подпадает под тарификацию, он заменяется соответствующей специальной пошлиной.
    2.a) Положения настоящей главы не исключают введения Израилем сельскохозяйственного компонента, применяемого к товарам, перечисленным в Приложении IV в отношении товаров, произведенных в Сообществе, с исключениями, предусмотренными в Приложении V.
    b) Такой сельскохозяйственный компонент рассчитывается mutatis mutandis на основе критериев, перечисленных в параграфе 1 "b". Он может иметь форму единой расчетной ставки или пошлины ad valorem.
    c) Израиль может расширить перечень товаров, к которым применяется сельскохозяйственный компонент, исключая товары, перечисленные в Приложении V и включая их в Приложение II к настоящему Соглашению. Перед принятием решения об этом, этот сельскохозяйственный компонент подлежит исследованию в рамках Комитета ассоциации, который может принять любое необходимое решение в этом вопросе.
    3.Вместе с тем, в отступление от статьи 8, Сообщество и Израиль могут применять к товарам, перечисленным соответственно в Приложениях III и V пошлины, рассчитываемые для каждой категории товаров.
    4.Если, в торговле между Сообществом и Израилем снижаются сборы, применимые к основной сельскохозяйственной продукции, либо в результате взаимной уступки по полуфабрикатам, сельскохозяйственный компонент, применяемым в соответствии с параграфами 1 и 2 может быть снижен.
    5.Снижение, предусмотренное параграфом 4, перечень соответствующих товаров и, если необходимо, тарифных квот, по которым снижение проводится, утверждаются Советом ассоциации.
    6.Перечень товаров, по которым может быть сделана уступка в форме снижения сельскохозяйственного компонента в торговле между сообществом и Израилем, а равно и расширение такой уступки определяется в Приложении VI.

  5. Глава III.Сельскохозяйственные товары

    6. Положения настоящей главы применяются к сельскохозяйственной продукции, произведенной в Израиле и в Сообществе и перечисленной в приложении II к Договору об учреждении Европейского сообщества.
    Сообщество и Израиль постепенно стремятся к масштабной либерализации своей торговли сельскохозяйственными товарами, соответствующей интересам обеих Сторон. С 1 января 2000 г. Сообщество и Израиль исследуют ситуацию в целях определения мер, которые нужно провести Сообществу и Израилю для достижения этой цели с 1 января 2001 г.
    Сельскохозяйственные товары, произведенные в Израиле и перечисленные в Протоколах 1 и 3 об импорте в Сообщество подпадают под договоренности, предусмотренные в этих Протоколах.
    Сельскохозяйственные товары, произведенные в Сообществе и перечисленные в Протоколах 2 и 3 об импорте в Израиль подпадают под договоренности, предусмотренные в этих Протоколах.
    Без ущерба для положений статьи 11 и принимая во внимание особенности торговли сельскохозяйственной продукцией между ними, и ее важность, Сообщество и Израиль исследуют в рамках Совета ассоциации, от товара к товару, на обязательной и взаимной основе, возможности предоставления по каждому уступок в будущем.
    Сообщество и Израиль соглашаются исследовать не позднее, чем через три года после вступления настоящего Соглашения в силу, возможность предоставления друг другу на обязательной и взаимной основе, уступок в торговле рыбной продукцией.

  6. Глава IV.Общие положения

    7. Количественные ограничения на импорт, а также меры, имеющие равнозначный эффект запрещаются между Сообществом и Израилем.
    Количественные ограничения на экспорт, а также меры, имеющие равнозначный эффект запрещаются между Сообществом и Израилем.
    1.Товары, произведенные в Израиле, при импорте в Сообщество не могут пользоваться режимом более благоприятным, чем предоставляется государствами-членами в торговле между собой.
    2.Применение положений настоящего Соглашения не затрагивает положений Регламента Совета (ЕЭС) N 1911/91 от 26 июня 1991 г. о применении положений права Сообщества к Канарским островам.
    1.Обе Стороны воздержатся от любых мер или практики внутреннего фискального характера, которые прямо или косвенно подвергают дискриминации товары одной Стороны по сравнению с произведенными на территории другой Стороны.
    2.Товары, экспортируемые на территорию одной из двух Сторон, не могут пользоваться льготами по возмещению внутренних налогов в отношении прямого или косвенного обложения.
    1.В случае, если будут введены специальные правила в рамках осуществления сельскохозяйственной политики, или любые изменения текущих правил, или в случае, если любые изменения или расширения применения положений о сельскохозяйственной политике имеют место, Стороны могут частично изменить договоренности, вытекающие из Соглашения в отношении товаров, по которым такие изменения были проведены.
    2.В таких случаях соответствующая Сторона уделяет внимание интересам другой Стороны. С этой целью Стороны могут консультироваться друг с другом в рамках Совета ассоциации.
    1.Настоящее Соглашение не исключает сохранение или учреждение таможенных союзов, зон свободной торговли или договоренностей о приграничной торговле, за исключением тех, которые затрагивают торговые договоренности по настоящему Соглашению.
    2.Консультации между Сторонами имеют место в рамках Совета ассоциации относительно таких таможенных союзов и зон свободной торговли, а также, если это требуется, по иному важному вопросу, относящемуся к их торговым политикам с третьими странами. В частности в случае присоединения третьей страны к Европейскому Союзу, такие консультации имеют место для обеспечения взаимных интересов Сообщества и Израиля, закрепленных в настоящем Соглашении.
    Если одна из Сторон обнаружит, что в торговле с другой Стороной имеет место демпинг в значении статьи VI Генерального соглашения по тарифам и торговле, она может принять соответствующие меры против такой практики в соответствии с Соглашением относительно применения статьи VI Генерального соглашения по тарифам и торговле, национальным законодательством и положениями и процедурами, предусмотренными в статье 25.
    Если любой товар импортируется в таких возросших количествах и на таких условиях, которые наносят или угрожают нанести:
    - существенный ущерб национальным производителям аналогичных или непосредственно конкурирующих товаров на территории одной из Сторон, или
    - серьезные нарушения в любом из секторов экономики или затруднениям, которые могут привести к серьезному ухудшению экономической ситуации в регионе,
    Израиль или Сообщество, в зависимости от того, чьи интересы затронуты, может принять соответствующие меры в соответствии с процедурами и условиями, установленными в статье 25.
    Если в соответствии с положениями статьи 17 имеет место:
    i) реэкспорт в третью страну минуя ограничения экспортирующей Стороны для соответствующего товара, количественные экспортные ограничения, экспортные пошлины и меры, имеющие эквивалентный эффект;
    или
    ii) серьезный дефицит, либо его угроза, товара, имеющего важное значение для экспортирующей Стороны, и если перечисленные выше ситуации приводят или могут привести к серьезным затруднениям для экспортирующей Стороны, эта Сторона может предпринять необходимые меры в соответствии с условиями и процедурами, предусмотренными в статье 25. Такие меры должны быть недискриминационными и должны быть отменены, когда условия перестанут оправдывать их сохранение в силе.
    1.В случае, если Сообщество или Израиль столкнутся с ситуацией, когда импорт товаров создаст затруднения, упомянутые в статье 23, в соответствии с административными процедурами, имеющимися для этих целей, соответствующая Сторона обеспечивает скорейшее направление информации о нарушениях потока товаров другой Стороне.
    2.В случаях, предусмотренных статьями 22, 23 и 24, перед тем, как принимать любые меры, предусмотренные в них или, в случаях, когда применяется параграф 3 "d", как можно скорее после принятия мер, соответствующая Сторона предоставляет в Комитет ассоциации всю необходимую информацию с целью нахождения решения, приемлемого для обеих Сторон.
    При выборе мер в соответствии с настоящей статьей Стороны отдают предпочтение тем из них, которые наносят наименьший ущерб достижению целей настоящего Соглашения.
    О защитных мерах незамедлительно сообщается Комитету ассоциации, они являются предметом периодических консультаций в рамках этого органа, в частности по вопросам определения сроков их отмены, как только обстоятельства позволят сделать это.
    3.Для реализации параграфа 2, применяются следующие положения:
    a) В отношении статьи 22, Комитет ассоциации информируется о случаях демпинга незамедлительно с момента начала расследования органами импортирующей Стороны. Если демпинг не был предотвращен или адекватное решение не было достигнуто в течение 30 дней с даты обращения в Комитет ассоциации, импортирующая Сторона может принимать соответствующие меры.
    b) В отношении статьи 23, трудности, возникшие в результате ситуации, упомянутой в ней, исследуются Комитетом ассоциации, который может принять любое решение, необходимое для устранения таких трудностей.
    Если Комитет ассоциации или экспортирующая Сторона не принимают решение, необходимое для устранения таких трудностей в течение 30 дней с даты обращения, импортирующая Сторона может принять собственные меры по решению проблемы. Такие меры не должны превышать рамки, необходимые для устранения возникших затруднений.
    c) В отношении статьи 22, трудности, возникшие в результате ситуации, упомянутой в этой статье, исследуются Комитетом ассоциации.
    Комитет ассоциации может принять любое решение, необходимое для устранения таких трудностей. Если он не принимает решение в течение 30 дней с даты обращения к нему, экспортирующая Сторона может принимать соответствующие меры по экспорту соответствующей продукции.
    d) В критических ситуациях, требующих немедленных действий до информирования и исследования, как и в случае, когда это невозможно, соответствующая Сторона может в ситуациях, перечисленных в статьях 22, 23 и 24, применять временные меры предосторожности, строго необходимые в сложившейся ситуации, о чем немедленно информирует другую Сторону.
    Если одно или более государств-членов Сообщества или Израиль испытывают серьезные затруднения в балансе платежей, либо неизбежную угрозу их, Сообщество или Израиль могут в соответствии с условиями ГАТТ и статьями VIII и XIV Статей Соглашения о Международном валютном фонде принять ограничительные меры, включая меры, относящиеся к импорту, которые носят срочный характер и не заходят далее того, что необходимо для исправления ситуации с балансом платежей. Сообщество или Израиль в зависимости от ситуации могут или обязаны информировать другую Сторону об этом.
    Настоящее Соглашение не исключает запретов или ограничений импорта, экспорта и транзита товаров, оправданных с точки зрения общественной морали, обеспечения правопорядка или общественной безопасности; защиты здоровья и жизни людей, животных или растений; защиты природных ресурсов; защиты национальных художественных, исторических или археологических ценностей или охраны интеллектуальной собственности или применения правил, касающихся золота или серебра. Такие запреты или ограничения не должны, однако, являться средством намеренной дискриминации или скрытого ограничения торговли между Сторонами.
    Протокол 4 определяет концепцию "происхождения товаров", применимую для целей настоящего раздела и методы административного сотрудничества, относящегося к ней.

  7. Раздел III.Право на учреждение и оказание услуг

    8. 1.Стороны соглашаются распространить рамки применения Соглашения на право на учреждение обществ одной Стороны на территории другой Стороны и на либерализацию положений об оказании услуг обществами одной Стороны получателям услуг в другой.
    2.Совет ассоциации дает необходимые рекомендации по реализации целей параграфа 1.
    При создании таких рекомендаций, Совет ассоциации принимает во внимание прошлый опыт применения на взаимной основе режима наиболее благоприятствуемой нации и обязательства каждой из Сторон по Генеральному соглашению по торговле услугами, именуемую далее "ГАТС", в частности его статью 5.
    3.Совет ассоциации делает первую оценку достижений этих целей не позднее трех лет после вступления в силу Соглашения.
    1.В отступление, каждая Сторона подтверждает свои обязательства по ГАТС, в частности обязательство предоставить режим наиболее благоприятствуемой нации в секторах услуг, охватываемых этим обязательством.
    2.В соответствии с ГАТС, этот режим не применяется:
    a) к преимуществам любой из Сторон в соответствии с категориями соглашения, типы которых определены в статье 5 ГАТС, как и к мерам, принятым на основе такого соглашения;
    b) иным преимуществам, предоставляемым в соответствии с перечнем исключений из режима наиболее благоприятствуемой нации, приложенным каждой из Сторон к ГАТС.

  8. Раздел IV.Движение капиталов, платежи, государственные закупки, конкуренция и интеллектуальная собственность

  9. Глава I.Движение капиталов и платежи

    10. В рамках положений настоящего Соглашения и в целях реализации положений статей 33 и 34, отменяются все ограничения между Сообществом с одной стороны, и Израилем с другой стороны на движение капиталов, а также отменяется любая дискриминация основанная на государственной принадлежности или в зависимости от места нахождения или места инвестирования капитала.
    Текущие платежи, сопутствующие движению товаров, лиц, услуг или капиталов в рамках настоящего Соглашения освобождаются от каких-либо ограничений.
    Не затрагивая иных положений настоящего Соглашения и других международных обязательств Сообщества и Израиля, положения статей 31 и 32 не наносят ущерба применению любых ограничений, которые существуют между ними на момент вступления в силу настоящего Соглашения, в отношении движения капиталов между ними в форме прямых инвестиций, в том числе в недвижимость, учреждение, в отношении положений о финансовых услугах или выхода на рынок ценных бумаг.
    Вместе с тем, не должно затрагиваться пересечение границы инвестициями, производимыми резидентами Сообщества или Израиля и любая извлекаемая из них прибыль.
    Если, при исключительных обстоятельствах, движение капиталов между Сообществом или Израилем причиняет, либо способно причинить, серьезные затруднения для политики обменных курсов или денежной политики в Сообществе или Израиле, Сообщество или Израиль соответственно могут в соответствии с условиями ГАТС и статьями VIII и XIV Статей Соглашения о Международном валютном фонде принять защитные меры в отношении движения капитала между Сообществом и Израилем на период не превышающий шести месяцев, если такие меры строго необходимы.

  10. Глава II.Государственные закупки

    11. Стороны предпринимают меры по обеспечению взаимной открытости своих соответствующих рынков правительственных закупок и рынка закупок для предприятий, действующих в коммунальном хозяйстве по поставкам товаров, работ и услуг за пределами того, что введено на основе взаимности, в соответствии с Соглашением о государственных закупках, заключенным в рамках ВТО.

  11. Глава III.Конкуренция

    12. 1.Следующее несовместимо с функционированием настоящего Соглашения, поскольку может воздействовать на торговлю между Израилем и Сообществом:
    i) все соглашения между предприятиями, решения ассоциаций между предприятиями, а также картельная практика, которые имеют своей целью или приводят к предотвращению, ограничению или нарушению конкуренции;
    ii) злоупотребление одним или более предприятиями доминирующим положением на территории Сообщества или Израиля, либо обеих Сторон, на всем рынке или его существенной части;
    iii) любая государственная помощь, которая влечет нарушение или создает угрозу нарушения компетенции путем поддержки отдельных предприятий или видов товаров.
    2.Совет ассоциации в течение трех лет с момента вступления в силу настоящего Соглашения принимает необходимые правила для имплементации параграфа 1.
    До принятия этих правил, применяются положения Соглашения о толковании и применении статей VI, XVI и XXIII ГАТТ в качестве правил применения положений пункта "iii" параграфа 1.
    3.Каждая Сторона обеспечивает прозрачность области государственной помощи, inter alia, путем ежегодных докладов другой Стороне об общей сумме и оказании помощи, проведенной или представленной, по запросу, включая информацию о схемах государственной помощи. По запросу одной Стороны, другая Сторона должна предоставить информацию о конкретных случаях предоставления государственной помощи.
    4.Положения параграфа 1 "iii" не применяются в отношении сельскохозяйственных товаров, перечисленных в главе III раздела II.
    5.Если Израиль или Сообщество придут к выводу, что конкретная практика несовместима с положениями параграфа 1, и:
    - неадекватно соотносится с применимыми правилами в соответствии с параграфом 2, или
    - существует в нарушение таких правил, и если такая практика причиняет или создает угрозу причинения серьезного вреда интересам другой Стороны или материального ущерба национальной промышленности, включая сектор услуг,
    Сторона может предпринять необходимые меры после консультации в Комитете ассоциации или через 30 дней после запроса о таких консультациях.
    В случае существования практики, не совместимой с параграфом 1 "iii" настоящей статьи, такие необходимые меры могут, если ГАТТ применимо, вводиться исключительно на основе процедур и в соответствии с условиями, предусмотренными ГАТТ и иными соответствующими инструментами, оговоренными под его эгидой, если они применимы в отношениях между Сторонами.
    6.Не затрагивая каких-либо положений, принятых в соответствии с параграфом 2, Стороны обмениваются информацией, принимая во внимание ограничения, проистекающие из требований профессиональной и коммерческой тайны.
    1.Государства-члены и Израиль постепенно урегулируют любую государственную монополию коммерческого характера не позднее, чем через пять лет после вступления настоящего Соглашения в силу в целях недопущения дискриминации в отношении условий, на которых товары поставляются и продаются, существующие между частными лицами государств-членов и Израиля.
    2.Комитет ассоциации информируется о мерах, принятых к реализации данных положений.
    В отношении государственных предприятий или предприятий, которым предоставлены исключительные права, начиная с пятого года после вступления в силу настоящего Соглашения, Совет ассоциации обеспечивает, что любые меры нарушающие торговлю между Сообществом и Израилем не вводились и не сохранялись, принимая во внимание интересы Сторон. Это положение не исключает определения в законодательстве или по факту специальных задач, для выполнения которых предприятие было создано.

  12. Глава IV.Интеллектуальная, промышленная и коммерческая собственность

    13. 1.В соответствии с положениями настоящей статьи и Приложения VII, Стороны предоставляют и обеспечивают адекватную и эффективную защиту прав интеллектуальной, промышленной и коммерческой собственности в соответствии с самыми высокими международными стандартами, включая эффективные средства реализации этих прав.
    2.Реализация настоящей статьи и Приложения VII регулярно контролируется Сторонами. Если проблемы в сфере интеллектуальной, промышленной и коммерческой собственности затронут торговые условия, то консультации в рамках Комитета ассоциации будут предприняты незамедлительно, по запросу любой из Сторон, с целью достижения взаимно приемлемого решения.

  13. РАЗДЕЛ V.Научное и технологическое сотрудничество

    14. Стороны интенсифицируют научное и технологическое сотрудничество. Конкретные договоренности по реализации этой задачи определяются в отдельном соглашении, заключаемом для этих целей.

  14. Раздел VI.Экономическое сотрудничество

    15. Израиль и Сообщество способствуют экономическому сотрудничеству на взаимовыгодной основе в соответствии со всеобщими целями Соглашения.
    1.Сотрудничество принципиально фокусируется на совместимости экономик Сообщества и Израиля, либо росте производительности, либо занятости. Основные сферы сотрудничества определяются в статьях 44 - 57, без ущерба возможности включать сотрудничество в иные сферы интересов Сторон.
    2.Сохранение окружающей среды и экологического баланса принимается во внимание при осуществлении деятельности в различных сферах экономического сотрудничества, если это необходимо.
    Экономическое сотрудничество реализуется, в частности, посредством:
    a) регулярного экономического диалога между Сторонами, который охватывает все сферы экономической политики и, в частности, налоговую политику, баланс платежей и денежную политику, а также который направлен на поддержание тесного взаимодействия между соответствующими органами власти в рамках заседаний Совета ассоциации или иных форм, определяемых Советом ассоциации;
    b) регулярного обмена информацией и идеями по каждой сфере сотрудничества, включая заседания должностных лиц и экспертов;
    c) обмена мнениями, экспертными заключениями и обучения;
    d) реализации совместных мероприятий таких, как семинары и круглые столы;
    e) технической, административной и методологической помощи;
    f) распространения информации о сотрудничестве.
    Стороны обеспечивают развитие сотрудничества, в частности, по следующим направлениям:
    - промышленное сотрудничество между экономическими операторами Сообщества и Израиля, включая доступ к сетям Сообщества и Израиля в целях сближения бизнеса и децентрализации сотрудничества;
    - диверсификация промышленной продукции в Израиле;
    - облегченный доступ для финансовых инвестиций;
    - информация и оказание услуг;
    - стимулирование новаций.
    Стороны фокусируют сотрудничество, в частности, по следующим вопросам:
    - поддержка осуществляемой ими политики по диверсификации производства;
    - обеспечение благоприятного для окружающей среды сельского хозяйства;
    - укрепление отношений между бизнесом, группами и организациями, представляющими работников в Израиле и в Сообществе на добровольной основе;
    - техническая помощь и обучение;
    - гармонизация фитосанитарных и ветеринарных стандартов;
    - комплексное развитие села, включая совершенствование основных услуг и развитие связанной с этим экономической деятельности;
    - сотрудничество между сельскими регионами, обмен опытом и ноу-хау в сфере развития села.
    Стороны стремятся снизить различие в стандартизации и оценке соответствия. В этих целях Стороны заключают, если необходимо соглашения о взаимном признании в сфере оценки соответствия.
    Стороны сотрудничают, если необходимо путем заключения соглашений, по принятию общих правил и стандартов, inter alia, для учета и надзора, а также регулирования систем банковского, страхового и иных финансовых секторов.
    1.Стороны обязуются развивать таможенное сотрудничество в целях обеспечения соблюдения положений, принятых в отношении торговли. С этой целью они устанавливают диалог в таможенных делах.
    2.Сотрудничество фокусируется на упрощении и компьютеризации таможенных процедур, которые, в частности, принимают формы обмена информации между экспертами и профессионального обучения.
    3.Без ущерба для других форм сотрудничества, предусмотренных настоящим Соглашением, и, в частности, в рамках борьбы с оборотом наркотиков и отмыванием денег, взаимная помощь по таможенным делам между административными органами Сторон осуществляется в соответствии с положениями Протокола 5.
    1.Стороны развивают сотрудничество в целях предупреждения деградации окружающей среды, контроля загрязнения и рационального использования природных ресурсов при обеспечении устойчивого развития и поддержки региональных экологических проектов.
    2.Сотрудничество касается, в частности:
    - опустынивания;
    - качества вод Средиземного моря, контроля и предупреждения загрязнения моря;
    - управления отходами;
    - засаливания;
    - экологического управления чувствительными прибрежными зонами;
    - экологического образования и премий;
    - использования имеющихся инструментов экологического менеджмента, методов экологического мониторинга и надзора, включая использование информационных систем (EIS) и оценки воздействия на окружающую среду;
    - воздействия индустриального развития на окружающую среду в целом и безопасности индустриальных установок в частности;
    - воздействия сельского хозяйства на качество почв и вод.
    1.Стороны признают, что глобальное потепление и истощение источников сжигаемого топлива являются серьезными проблемами современности. Стороны сотрудничают в дальнейшем в целях развития источников возобновляемой энергии, обеспечения использования топлива при ограничениях на загрязнение окружающей среды и обеспечении сохранения энергии.
    2.Стороны прилагают усилия к развитию деятельности, направленной на благоприятное региональное сотрудничество по таким вопросам, как транзит газа, нефти и электричества.
    Стороны проводят сотрудничество по развитию информационной инфраструктуры и телекоммуникаций на взаимовыгодной основе. Сотрудничество фокусируется непосредственно на конкретных действиях, относящихся к технологическому развитию, гармонизации стандартов и модернизации технологий.
    1.Стороны укрепляют сотрудничество в области транспорта и соответствующей инфраструктуры, в целях совершенствования передвижения пассажиров и товаров, одновременно на двустороннем и региональном уровне.
    2.Сотрудничество концентрируется, в частности, на следующих вопросах:
    - достижение высоких стандартов безопасности и защиты на морском и воздушном транспорте; для этой цели Стороны проводят консультации на уроне экспертов по обмену информацией;
    - стандартизация технического оснащения, в частности в сфере смешанного транспорта и перевозок;
    - поощрение совместных научно-исследовательских программ.
    Стороны обмениваются информацией о планируемых развитии туризма и туристических маркетинговых проектов, туристических представлениях, выставках, конвенциях и публикациях.
    Стороны прилагают максимальные усилия по сближению их законодательства в целях облегчения имплементации настоящего Соглашения.
    1.Сотрудничество Сторон, в частности, нацелено на:
    - повышение эффективности и действенности политики и мероприятий, осуществляемых с целью борьбы с незаконным производством, поставкой и оборотом наркотических и психотропных веществ, включая сокращение использования наркотических веществ;
    - совершенствование совместного подхода по снижению оборота;
    - предотвращение использования своих финансовых систем для "отмывания" доходов от преступной деятельности в целом, и, в частности, от преступлений, связанных с наркотическими веществами.
    2.Сотрудничество принимает форму обмена информацией и, если необходимо, совместных действий в отношении:
    - разработки и имплементации национального законодательства;
    - контроля за наркотическими веществами;
    - учреждения социальных и здравоохранительных учреждений и информационных систем и осуществлении проектов в этих рамках, включая обучение и исследовательские проекты;
    - имплементации как можно более высоких международных стандартов по борьбе с отмыванием денег и производством химических наркотических веществ, в частности, принятых ФАТФ и ХАТФ.
    3.Стороны совместно определяют, в соответствии с их соответствующим законодательством, стратегии и методы сотрудничества по решению данных задач. Их разработка, исключая совместную разработку, является предметом консультаций и тесного сотрудничества.
    Соответствующие органы, действующие в государственном и частном секторах, согласно их компетенции, взаимодействующие с компетентными органами Израиля, Сообщества и государств-членов, могут стать частью этих разработок.
    Стороны сотрудничают, в частности, в направлении:
    - определения сфер взаимного интереса в области иммиграционной политики;
    - повышения эффективности мероприятий, направленных на предупреждение или обуздание нелегальных миграционных потоков.

  15. Раздел VII.Сотрудничество в аудиовизуальной сфере, в сфере культуры, информации и связи

    16. 1.Стороны обеспечивают сотрудничество в аудиовизуальном секторе на взаимовыгодной основе.
    2.Стороны изыскивают пути объединения инициатив Израиля и Сообщества в данной сфере, которые стимулируют сотрудничество в таких областях, как совместное производство, обучение, развитие и распространение.
    Стороны развивают сотрудничество в области образования, обучения и молодежных обменов. Сферы сотрудничества могут включать в частности: молодежные обмены, сотрудничество между университетами и иными учебными заведениями, языковое обучение, переводы и иные пути способствующие улучшению взаимопонимания их соответствующих культур.
    Стороны содействуют культурному сотрудничеству. Сферы сотрудничества могут включать, в частности, переводы, обмен произведениями искусства и деятелями искусств, защиту и восстановление исторических и культурных памятников и мест, обучение лиц, занятых в сфере культуры, организацию европейски ориентированных культурных мероприятий, предоставление взаимных премий и обеспечение распространения информации о проводимых культурных мероприятиях.
    Стороны содействуют деятельности, представляющей взаимный интерес в области информации и связи.
    Сотрудничество реализуется, в частности, путем:
    a) регулярного диалога между Сторонами;
    b) регулярного обмена информацией и идеями по каждому сектору сотрудничества, включая встречи должностных лиц и экспертов;
    c) обмена мнениями, экспертизы и обучения;
    d) реализации таких совместных проектов, как семинары и круглые столы;
    e) технической, административной и методологической помощи;
    f) распространения информации об инициативах сотрудничества.

  16. Раздел VIII.Социальные вопросы

    17. 1.Стороны проводят диалог, охватывающий все аспекты, представляющие взаимный интерес. Диалог охватывает, в частности, вопросы, относящиеся к таким социальным проблемам постиндустриального общества, как безработица, реабилитация инвалидов, равенство мужчин и женщин, трудовые отношения, профессиональное обучение, охрана труда и гигиена на производстве и т.д.
    2.Сотрудничество имеет место в форме проведения встреч экспертов, семинаров и круглых столов.
    1.При соблюдении условий и правил, действующих в каждом государстве-члене, положений, необходимых для координации систем социального страхования для работников - израильских граждан, принятых на работу на законных основаниях на территории одного из государств-членов и для членов их семей, находящихся там на законных основаниях, обеспечивается, что
    - все периоды страхования, занятости или пребывания таких работников в различных государствах-членах будут суммироваться для целей определения пенсий по старости, инвалидности и смерти и для целей медицинского обслуживания таких работников и членов их семей;
    - любые пенсии, назначаемые по старости, смерти, а также в связи с несчастным случаем на производстве или профессиональным заболеванием, или связанной с ним инвалидностью, за исключением специальных пособий, не требующих взносов, подлежат свободному переводу по курсу, применяемому в соответствии с законодательством государства-члена или государств-членов, которые должны осуществить такой перевод;
    - указанные работники будут получать семейные пособия на вышеуказанных членов их семей.
    2.Израиль вводит положения, необходимые для предоставления работникам-гражданам одного из государств-членов, принятых на работу на законных основаниях в Израиле, и для членов их семей, пребывающих там на законных основаниях, режима подобного тому, который определен во втором и третьем абзацах, начинающихся с тире, параграфа 1, при соблюдении условий и правил, действующих в Израиле.
    1.Совет ассоциации принимает решения относительно положений по реализации задач, предусмотренных в статье 64.
    2.Совет ассоциации принимает решения о видах административного сотрудничества с целью гарантировать управление и контроль, необходимые для имплементации положений, содержащихся в параграфе 1.
    Договоренности, достигнутые в рамках Совета ассоциации в соответствии со статьей 65, не затрагивают прав и обязанностей, проистекающих из двусторонних соглашений между Израилем и государствами-членами, если такие соглашения предусматривают более благоприятный режим для граждан Израиля или государств-членов.

  17. Раздел IX.Институциональные, общие и заключительные положения

    18. Настоящим учреждается Совет ассоциации, который заседает на уровне министров раз в год, а также тогда, когда этого требуют обстоятельства, по инициативе Председателя и в соответствии с положениями, содержащимися в его правилах процедуры. Он изучает все основные вопросы, возникающие в рамках Соглашения, и любые другие двусторонние или международные вопросы, представляющие взаимный интерес.
    1.Совет ассоциации состоит из членов Правительства Израиля, с одной стороны, и членов Совета Европейского Союза и членов Комиссии Европейских сообществ, с другой стороны.
    2.Совет ассоциации определяет свои правила процедуры.
    3.Члены Совета ассоциации могут быть представлены другими лицами в соответствии с правилами процедуры.
    4.Председательство в Совете ассоциации осуществляется членом Правительства Израиля и представителем Совета Европейского Союза в соответствии с правилами процедуры.
    1.Для достижения целей настоящего Соглашения, Совет ассоциации наделен полномочиями принимать решения в случаях, предусмотренных Соглашением.
    Принятое решение обязательно для Сторон, которые предпринимают меры для его имплементации. Совет ассоциации может также давать соответствующие рекомендации.
    2.Совет ассоциации проводит свои решения и рекомендации посредством согласования между двумя Сторонами.
    1.Содействие Совету ассоциации в выполнении его обязанностей оказывается Комитетом ассоциации.
    2.Совет ассоциации может делегировать любые свои полномочия Комитету ассоциации полностью или частично.
    1.Комитет ассоциации состоит из представителей Правительства Израиля, с одной стороны, и представителей членов Совета Европейского Союза и представителей Комиссии Европейских сообществ, с другой стороны, обычно на уровне старших должностных лиц.
    2.Комитет ассоциации определяет свои правила процедуры.
    3.Председательство в Комитете ассоциации осуществляется членом Правительства Израиля и представителем Совета Европейского Союза.
    1.Комитет ассоциации обладает полномочиями по принятию решений по реализации Соглашения, а равно в тех сферах, по которым Совет ассоциации делегировал ему свои полномочия.
    Такие решения обязательны для Сторон, которые принимают необходимые меры для его реализации.
    2.Комитет ассоциации вырабатывает решения на основе согласия Сторон.
    Совет ассоциации может принять решение о создании любой рабочей группы или органа для целей реализации Соглашения.
    Совет ассоциации предпринимает все необходимые меры по развитию контактов и сотрудничества между Кнессетом Израиля и Европейским парламентом, а также между Экономическим и социальным комитетом Сообщества и Экономическим и социальным советом Израиля.
    1.Любая из двух Сторон может запросить Совет ассоциации о рассмотрении любого спора относительно применения и толкования настоящего Соглашения.
    2.Совет ассоциации может разрешить спор посредством решения.
    3.Каждая Сторона будет связана мерами, вводимыми в осуществление решения, упомянутого в параграфе 2.
    4.В случае, если невозможно разрешить спор в соответствии с параграфом 2, каждая Сторона может уведомить другую о назначении арбитра; другая Сторона должна в таком случае назначить второго арбитра в течение двух месяцев. Для целей применения настоящей процедуры, Сообщество и государства-члены понимаются, как одна Сторона спора.
    Совет ассоциации назначает третьего арбитра.
    Решение арбитров принимается большинством голосов.
    Каждая Сторона спора должна предпринять шаги по имплементации решения арбитров.
    Ничто в настоящем Соглашении не препятствует принятию одной из Сторон любых мер:
    a) которые она считает необходимыми для предотвращения раскрытия информации, противоречащей существенным интересам ее безопасности;
    b) которые касаются производства или торговли вооружением, боеприпасами или товарами военного назначения или исследований, разработок или производства в оборонных целях, при условии, что такие меры не ухудшают условия конкуренции в отношении товаров, не предназначенных специально для военных целей;
    c) в случае серьезных внутренних нарушений, затрагивающих поддержание закона и порядка, во время войны или серьезного обострения международной напряженности, представляющего собой угрозу войны, или в целях выполнения обязательств, которые она взяла в целях поддержания мира и международной безопасности.
    В областях, охватываемых настоящим Соглашением, и без ущерба для его любых специальных положений:
    - договоренности, применяемые Израилем в отношении Сообщества, не должны приводить к любой дискриминации между государствами-членами, их гражданами или их компаниями или фирмами;
    - договоренности, применяемые Сообществом в отношении Израиля, не должны приводить к любой дискриминации между гражданами Израиля или ее компаниями или фирмами.
    В отношении прямого налогообложения, ничто в Соглашении не затрагивает:
    - расширения налоговых преимуществ, предоставляемых любой из Сторон в соответствии с любыми международными соглашениями или договоренностями, которые связывают их;
    - принятия или применения каждой из Сторон любых мер, направленных на предупреждение избежания или уклонения от налогообложения;
    - права Сторон применять соответствующие положения их налогового законодательства к налогоплательщикам, которые не находятся в идентичной ситуации, в частности, в отношении места, где они считаются резидентами.
    1.Стороны предпринимают любые общие или специальные меры, необходимые для выполнения их обязательств по настоящему Соглашению. Они следят за тем, чтобы цели, закрепленные в Соглашении, были достигнуты.
    2.Если одна из Сторон сочтет, что другая Сторона не выполнила своих обязательств по Соглашению, она может предпринять надлежащие меры. Перед этим, за исключением случаев особой срочности, она представляет Совету сотрудничества всю соответствующую информацию, необходимую для тщательного изучения ситуации с целью поиска решения, приемлемого для Сторон.
    При выборе таких мер предпочтение отдается тем из них, которые в наименьшей степени нарушают действие Соглашения.
    Совет сотрудничества незамедлительно уведомляется об этих мерах, являющихся предметом консультации в рамках Совета ассоциации, если этого требует другая Сторона.
    Протоколы 1 - 5 вместе с Приложениями I - VII составляют неотъемлемую часть настоящего Соглашения. Декларации и обмен письмами включаются в Заключительный акт, который также составляет неотъемлемую часть настоящего Соглашения.
    Для целей настоящего Соглашения термин "Стороны" означает Израиль, с одной стороны, и Сообщество, или его государства-члены, или Сообщество и его государства-члены согласно их соответствующим полномочиям, с другой стороны.
    Настоящее Соглашение заключено на неопределенный срок.
    Любая из Сторон может направить другой Стороне письменное извещение о денонсации настоящего Соглашения. Соглашение прекращает свое действие через шесть месяцев после направления извещения.
    Настоящее Соглашение применяется на территории Государства Израиль, с одной стороны, и на территориях, на которых применяются Договоры об учреждении Европейского сообщества, Европейского объединения угля и стали и на условиях, предусмотренных этими Договорами, с другой стороны.
    Настоящее Соглашение совершено в двух экземплярах, каждый на иврите и датском, нидерландском, английском, финском, французском, немецком, греческом, итальянском, испанском, португальском и шведском языках, причем все тексты имеют одинаковую силу, и передается на хранение Совету Европейского Союза.
    Настоящее Соглашение подлежит одобрению Сторонами в соответствии с их процедурами.
    Настоящее Соглашение вступает в силу в первый день второго месяца, следующего за датой, когда Стороны информируют друг друга о выполнении процедур, упомянутых в первом абзаце.
    После вступления в силу настоящее Соглашение заменяет Соглашение между Государством Израиль и Европейским сообществом и Соглашение между Государством Израиль, с одной стороны, и Европейским объединением по углю и стали, с другой стороны, подписанные в Брюсселе 11 мая 1975 года.
    Совершено в Брюсселе двадцатого ноября тысяча девятьсот девяносто пятого года.
    (Подписи)

  18. EURO-MEDITERRANEAN AGREEMENT ESTABLISHING AN ASSOCIATION BETWEEN THE EUROPEAN COMMUNITIES AND THEIR MEMBER STATES, OF THE ONE PART, AND THE STATE OF ISRAEL, OF THE OTHER PART (BRUSSELS, 20.XI.1995)

    19. The Kingdom of Belgium,
    The Kingdom of Denmark,
    The Federal Republic of Germany,
    The Hellenic Republic,
    The Kingdom of Spain,
    The French Republic,
    Ireland,
    The Italian Republic,
    The Grand Duchy of Luxembourg,
    The Kingdom of the Netherlands,
    The Republic of Austria,
    The Portuguese Republic,
    The Republic of Finland,
    The Kingdom of Sweden,
    The United Kingdom of Great Britain and Northern Ireland,
    Contracting Parties to the Treaty establishing the European Community and the Treaty establishing the European Coal and Steel Community, hereinafter referred to as the "Member States", and
    The European Community,
    The European Coal and Steel Community,
    Hereinafter referred to as "the Community", of the one part, and
    The State of Israel,
    Hereinafter referred to as "Israel", of the other part,
    Considering the importance of the existing traditional links between the Community, its Member States and Israel, and the common values that they share;
    Considering that the Community, its Member States and Israel wish to strengthen those links and to establish lasting relations, based on reciprocity and partnership, and promote a further integration of Israel's economy into the European economy;
    Considering the importance which the Parties attach to the principle of economic freedom and to the principles of the United Nations Charter, particularly the observance of human rights and democracy, which form the very basis of the Association;
    Conscious of the need to associate their efforts to strengthen political stability and economic development through the encouragement of regional cooperation;
    Desirous of establishing and developing regular political dialogue on bilateral and international issues of mutual interest;
    Desirous of maintaining and intensifying a dialogue on economic, scientific, technological, cultural, audiovisual and social matters to the benefit of the Parties;
    Considering the respective commitments of the Community and Israel to free trade, and in particular to compliance with the rights and obligations arising out of the General Agreement on Tariffs and Trade (GATT) as it results from the negotiations of the Uruguay Round;
    Convinced that the Association Agreement will create a new climate for their economic relations and in particular for the development of trade, investment and economic and technological cooperation,
    Have agreed as follows:
    1.An association is hereby established between the Community and its Member States, of the one part, and Israel, of the other part.
    2.The aims of this Agreement are:
    - to provide an appropriate framework for political dialogue, allowing the development of close political relations between the Parties,
    - through the expansion, inter alia, of trade in goods and services, the reciprocal liberalisation of the right of establishment, the further progressive liberalisation of public procurement, the free movement of capital and the intensification of cooperation in science and technology to promote the harmonious development of economic relations between the Community and Israel and thus to foster in the Community and in Israel the advance of economic activity, the improvement of living and employment conditions, and increased productivity and financial stability,
    - to encourage regional cooperation with a view to the consolidation of peaceful coexistence and economic and political stability,
    - to promote cooperation in other areas which are of reciprocal interest.
    Relations between the Parties, as well as all the provisions of the Agreement itself, shall be based on respect for human rights and democratic principles, which guides their internal and international policy and constitutes an essential element of this Agreement.
    TITLE I. POLITICAL DIALOGUE
    1.A regular political dialogue shall be established between the Parties. It shall strengthen their relations, contribute to the development of a lasting partnership and increase mutual understanding and solidarity.
    2.The political dialogue and cooperation shall in particular:
    - develop better mutual understanding and an increasing convergence of positions on international issues, and in particular on those issues likely to have substantial effects on one or the other Party,
    - enable each Party to consider the position and interests of the other,
    - enhance regional security and stability.
    The political dialogue shall cover all subjects of common interest, and shall aim to open the way to new forms of cooperation with a view to common goals, in particular peace, security and democracy.
    1.The political dialogue shall facilitate the pursuit of joint initiatives and shall take place in particular:
    (a) at ministerial level;
    (b) at senior official level (political directors) between representatives of Israel, of the one part, and of the Council Presidency and the Commission, of the other;
    (c) by taking full advantage of all diplomatic channels including regular briefings by officials, consultations on the occasion of international meetings and contacts between diplomatic representatives in third countries;
    (d) by providing regular information to Israel on issues relating to the common foreign and security policy, which shall be reciprocated;
    (e) by any other means which would make a useful contribution to consolidating, developing and stepping up this dialogue.
    2.There shall be a political dialogue between the European Parliament and the Israeli Knesset.
    TITLE II. FREE MOVEMENT OF GOODS
    1.The free trade area between the Community and Israel shall be reinforced according to the modalities set out in this Agreement and in conformity with the provisions of the General Agreement on Tariffs and Trade of 1994 and of other multilateral agreements on trade in goods annexed to the Agreement establishing the World Trade Organisation (WTO), hereinafter referred to as the "GATT".
    2.The Combined Nomenclature and the Israeli customs tariff shall be used for the classification of goods in trade between the Parties.
    The provisions of this Chapter shall apply to products originating in the Community and in Israel other than those listed in Annex II to the Treaty establishing the European Community and, as far as products originating in Israel are concerned, other than those listed in Annex I to this Agreement.
    Customs duties on imports and exports, and any charges having equivalent effect, shall be prohibited between the Community and Israel. This shall also apply to customs duties of a fiscal nature.
    1.(a) The provisions of this chapter shall not preclude the retention by the Community of an agricultural component in respect of goods originating in Israel and listed in Annex II to this Agreement, with the exception of those listed in Annex III.
    (b) This agricultural component shall be calculated on the basis of the difference between the prices on the Community market of the agricultural products considered to have been used in the production of the goods and the prices of imports from third countries, where the total cost of the basic products in question is higher in the Community. The agricultural component may take the form of a flat-rate amount or an ad valorem duty. In cases where this agricultural component has been subject to tarification it will be replaced by the respective specific duty.
    2.(a) The provisions of this chapter shall not preclude the retention by Israel of an agricultural component in respect of goods originating in the Community and listed in Annex IV, with the exception of those listed in Annex V.
    (b) This agricultural component shall be calculated mutatis mutandis on the basis of the criteria referred to in paragraph 1(b). It may take the form of a flat-rate amount or an ad valorem duty.
    (c) Israel may enlarge the list of goods to which this agricultural component applies, provided the goods are other than those listed in Annex V and are included in Annex II to this Agreement. Before its adoption, this agricultural component shall be notified for examination to the Association Committee which may take any decision needed.
    3.By way of derogation from Article 8, the Community and Israel may apply to the goods listed respectively in Annexes III and V the duties indicated in respect of each of the goods.
    4.Where, in trade between the Community and Israel, the charge applicable to a basic agricultural product is reduced, or as a result of mutual concessions for processed agricultural products, the agricultural components applied in accordance with paragraphs 1 and 2 may be reduced.
    5.The reduction referred to in paragraph 4, the list of goods concerned and, where applicable, the tariff quotas to which the reduction refers, shall be established by the Association Council.
    6.The list of goods which are subject to a concession in form of a reduced agricultural component in trade between the Community and Israel as well as the extent of these concessions are set out in Annex VI.
    The provisions of this Chapter shall apply to products originating in the Community and Israel and listed in Annex II to the Treaty establishing the European Community.
    The Community and Israel shall progressively establish a greater liberalisation of their trade in agricultural products of interest to both Parties. From 1 January 2000 the Community and Israel shall examine the situation in order to determine the measures to be applied by the Community and Israel from 1 January 2001 in accordance with this objective.
    Agricultural products originating in Israel listed in Protocols 1 and 3 on importation into the Community shall be subject to the arrangements set out in those Protocols.
    Agricultural products originating in the Community listed in Protocols 2 and 3 on importation into Israel shall be subject to the arrangements set out in those Protocols.
    Without prejudice to Article 11 and taking account of the volume of trade in agricultural products between them and of their particular sensitivity, the Community and Israel shall examine in the Association Council, product by product and on an orderly and reciprocal basis, the possibility of granting each other further concessions.
    The Community and Israel agree to examine, at the latest three years after entry into force of the Agreement, the possibility of granting each other, on the basis of reciprocity and mutual interest, concessions in trade in fisheries products.
    Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between the Community and Israel.
    Quantitative restrictions on exports and all measures having equivalent effect shall be prohibited between the Community and Israel.
    1.Products originating in Israel shall not on importation into the Community be accorded a treatment more favourable than that which the Member States apply among themselves.
    2.Application of the provisions of this Agreement shall be without prejudice to Council Regulation (EEC) No. 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands.
    1.The Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Party and like products originating in the territory of the other Party.
    2.Products exported to the territory of one of the Parties may not benefit from repayment of indirect internal taxation in excess of the amount of indirect taxation imposed on them directly or indirectly.
    1.In the event of specific rules being established as a result of the implementation of its agricultural policy or of any alteration of the current rules or in the event of any alteration or extension of the provisions relating to the implementation of the agricultural policy, the Party in question may amend the arrangements resulting from the Agreement in respect of the products which are the subject of those rules or alterations.
    2.In such cases the Party in question shall take due account of the interests of the other Party. To this end the Parties may consult each other within the Association Council.
    1.The Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in the Agreement.
    2.Consultation between the Community and Israel shall take place within the Association Council concerning agreements establishing customs unions or free trade areas and, where required, on other major issues related to their respective trade policy with third countries. In particular, in the event of a third country acceding to the European Union, such consultation shall take place so as to ensure that account can be taken of the mutual interests of the Community and Israel.
    If one of the Parties finds that dumping is taking place in trade with the other Party within the meaning of Article VI of the GATT, it may take appropriate measures against this practice in accordance with the Agreement on implementation of Article VI of the GATT and with its relevant internal legislation, under the conditions and in accordance with the procedures laid down in Article 25.
    Where any product is being imported in such increased quantities and under such conditions as to cause or threaten to cause:
    - serious injury to domestic producers of like or directly competitive products in the territory of one of the Parties, or
    - serious disturbances in any sector of the economy, or
    - difficulties which could bring about serious deterioration in the economic situation of a region,
    the Community or Israel may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 25.
    Where compliance with the provisions of Article 17 leads to:
    (i) re-export towards a third country against which the exporting Party maintains, for the product concerned, quantitative export restrictions, export duties, or measures having equivalent effect, or
    (ii) a serious shortage, or threat thereof, of a product essential to the exporting Party,
    and where the situations referred to above give rise, or are likely to give rise, to major difficulties for the exporting Party, that Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 25. The measures shall be non-discriminatory and be eliminated when conditions no longer justify their maintenance.
    1.In the event of the Community or Israel subjecting imports of products liable to give rise to the difficulties referred to in Article 23, to an administrative procedure, the purpose of which is to provide rapid information on the trend of trade flows, it shall inform the other Party.
    2.In the cases specified in Articles 22, 23 and 24, before taking the measures provided for therein or, as soon as possible in cases to which paragraph 3(d) applies, the Party in question shall supply the Association Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
    In the selection of appropriate measures, priority shall be given to those which least disturb the functioning of the Agreement.
    The safeguard measures shall be notified immediately to the Association Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.
    3.For the implementation of paragraph 2, the following provisions shall apply:
    (a) as regards Article 22, the Association Committee shall be informed of the dumping case as soon as the authorities of the importing Party have initiated an investigation. If no end has been put to the dumping or no other satisfactory solution has been reached within 30 days of the notification being made, the importing Party may adopt the appropriate measures;
    (b) as regards Article 23, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Association Committee, which may take any decision needed to put an end to such difficulties.
    If the Association Committee or the exporting Party has not taken a decision putting an end to the difficulties or no other satisfactory solution has been reached within 30 days of the matter being referred, the importing Party may adopt the appropriate measures to remedy the problem. These measures must not exceed the scope of what is necessary to remedy the difficulties which have arisen;
    (c) as regards Article 24, the difficulties arising from the situations referred to in that Article shall be referred for examination to the Association Committee.
    The Association Committee may take any decision needed to put an end to the difficulties. If it has not taken such a decision within 30 days of the matter being referred to it, the exporting Party may apply appropriate measures on the exportation of the product concerned;
    (d) where exceptional circumstances requiring immediate action make prior information or examination, as the case may be, impossible, the Party concerned may, in the situations specified in Articles 22, 23 and 24 apply forthwith such precautionary measures as are strictly necessary to remedy the situation, and shall inform the other Party immediately.
    When one or more Member States of the Community or Israel is in serious balance of payments difficulties or under threat thereof, the Community or Israel, as the case may be, may, in accordance with the conditions laid down within the framework of the GATT and with Articles VIII and XIV of the Articles of Agreement of the International Monetary Fund, adopt restrictive measures which shall be of limited duration and may not go beyond what is necessary to remedy the balance of payments situation. The Community or Israel, as the case may be, shall inform the other Party forthwith and present to the other Party, as soon as possible, a time schedule for their removal.
    Nothing in this Agreement shall preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; the protection of intellectual, industrial and commercial property or rules concerning gold and silver. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.
    The concept of "originating products" for the application of this title and the methods of administrative cooperation relating to them are set out in Protocol 4.
    TITLE III. RIGHT OF ESTABLISHMENT AND SUPPLY OF SERVICES
    1.The Parties agree to widen the scope of the Agreement to cover the right of establishment of firms of one Party in the territory of another Party and the liberalisation of the provision of services by one Party's firms to consumers of services in the other.
    2.The Association Council shall make the necessary recommendations for the implementation of the objective described in paragraph 1.
    In making such recommendations, the Association Council shall take account of past experience of implementation of the reciprocal most-favoured-nation treatment and of the obligations of each Party under the General Agreement on Trade in Services, hereinafter referred to as the "GATS", particularly those in Article V of the latter.
    3.The Association Council shall make a first assessment of the achievement of this objective no later than three years after the Agreement enters into force.
    1.At the outset, each of the Parties reaffirms its obligations under the GATS, particularly the obligation to grant reciprocal most-favoured-nation treatment in the services sectors covered by that obligation.
    2.In accordance with the GATS, this treatment shall not apply to:
    (a) advantages accorded by either Party under the terms of an agreement of the type defined in Article V of the GATS nor to measures taken on the basis of such an agreement;
    (b) other advantages granted in accordance with the list of most-favoured-nation exemptions annexed by either Party to the GATS.
    TITLE IV. CAPITAL MOVEMENTS, PAYMENTS, PUBLIC PROCUREMENT, COMPETITION AND INTELLECTUAL PROPERTY
    Within the framework of the provisions of this Agreement, and subject to the provisions of Articles 33 and 34, there shall be no restrictions between the Community of the one part, and Israel of the other part, on the movement of capital and no discrimination based on the nationality or on the place of residence of their nationals or on the place where such capital is invested.
    Current payments connected with the movement of goods, persons, services or capital within the framework of this Agreement shall be free of all restrictions.
    Subject to other provisions in this Agreement and other international obligations of the Community and Israel, the provisions of Articles 31 and 32 shall be without prejudice to the application of any restriction which exists between them on the date of entry into force of this Agreement, in respect of the movement of capital between them involving direct investment, including in real estate, establishment, the provision of financial services or the admission of securities to capital markets.
    However, the transfer abroad of investments made in Israel by Community residents or in the Community by Israeli residents and of any profit stemming therefrom shall not be affected.
    Where, in exceptional circumstances, movements of capital between the Community and Israel cause, or threaten to cause, serious difficulties for the operation of exchange rate policy or monetary policy in the Community or Israel, the Community or Israel respectively may, in conformity within the conditions laid down within the framework of the GATS and with Articles VIII and XIV of the Articles of Agreement of the International Monetary Fund, take safeguard measures with regard to movements of capital between the Community and Israel for a period not exceeding six months if such measures are strictly necessary.
    The Parties shall take measures with a view to a mutual opening of their respective government procurement markets and the procurement markets of undertakings operating in the utilities sectors for purchase of goods, works and services beyond the scope of what has been mutually and reciprocally covered under the Government Procurement Agreement concluded in the framework of the WTO.
    1.The following are incompatible with the proper functioning of the Agreement, in so far as they may affect trade between the Community and Israel:
    (i) all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition;
    (ii) abuse by one or more undertakings of a dominant position in the territories of the Community or Israel as a whole or in a substantial part thereof;
    (iii) any public aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods.
    2.The Association Council shall, within three years of the entry into force of the Agreement, adopt by decision the necessary rules for the implementation of paragraph 1.
    Until these rules are adopted, the provisions of the Agreement on interpretation and application of Articles VI, XVI and XXIII of the GATT shall be applied as the rules for the implementation of paragraph 1 (iii).
    3.Each Party shall ensure transparency in the area of public aid, inter alia, by reporting annually to the other Party on the total amount and the distribution of the aid given and by providing, upon request, information on aid schemes. Upon request by one Party, the other Party shall provide information on particular individual cases of public aid.
    4.With regard to agricultural products referred to in Title II, Chapter 3, paragraph 1(iii) does not apply.
    5.If the Community or Israel considers that a particular practice is incompatible with the terms of paragraph 1 and:
    - is not adequately dealt with under the implementing rules referred to in paragraph 2, or
    - in the absence of such rules, and if such practice causes or threatens to cause serious prejudice to the interest of the other Party or material injury to its domestic industry, including its services industry,
    it may take appropriate measures after consultation within the Association Committee or after 30 working days following referral for such consultation.
    With reference to practices incompatible with paragraph 1(iii), such appropriate measures, when the GATT is applicable to them, may only be adopted in accordance with the procedures and under the conditions laid down by the GATT or by any other relevant instrument negotiated under its auspices and applicable to the Parties.
    6.Notwithstanding any provisions to the contrary adopted in accordance with paragraph 2, the Parties shall exchange information taking into account the limitations imposed by the requirements of professional and business secrecy.
    1.The Member States and Israel shall progressively adjust any State monopolies of a commercial character, so as to ensure that, by the end of the fifth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of the Member States and Israel.
    2.The Association Committee shall be informed about the measures adopted to implement this objective.
    With regard to public undertakings and undertakings to which special or exclusive rights have been granted, the Association Council shall ensure that as from the fifth year following the date of entry into force of this Agreement there is neither enacted nor maintained any measure distorting trade between the Community and Israel to an extent contrary to the Parties' interests. This provision should not obstruct the performance in law or in fact of the particular tasks assigned to those undertakings.
    1.Pursuant to the provisions of this Article and of Annex VII, the Parties shall grant and ensure adequate and effective protection of intellectual, industrial and commercial property rights in accordance with the highest international standards, including effective means of enforcing such rights.
    2.The implementation of this Article and of Annex VII shall be regularly reviewed by the Parties. If problems in the area of intellectual, industrial and commercial property affecting trading conditions were to occur, urgent consultation within the Association Committee shall be undertaken, at the request of either Party, with a view to reaching mutually satisfactory solutions.
    TITLE V. SCIENTIFIC AND TECHNOLOGICAL COOPERATION
    The Parties undertake to intensify scientific and technological cooperation. Detailed arrangements for the implementation of this objective shall be set out in separate agreements concluded for this purpose.
    TITLE VI. ECONOMIC COOPERATION
    The Community and Israel undertake to promote economic cooperation to their mutual benefit and on the basis of reciprocity in accordance with the overall objectives of the Agreement.
    1.Cooperation shall focus principally on sectors relevant to the rapprochement of the economies of the Community and Israel or producing growth or employment. The main sectors of cooperation are set out in Articles 44 to 57, without prejudice to the possibility of including cooperation in other sectors of interest to the Parties.
    2.Conservation of the environment and ecological balance shall be taken into account in the implementation of the various sectors of economic cooperation to which it is relevant.
    Economic cooperation shall be implemented in particular by:
    (a) a regular economic dialogue between the Parties, which covers all areas of economic policy and, in particular, fiscal policy, balance of payments and monetary policy, and which shall enhance close collaboration between the authorities concerned with economic policy, each in their respective areas of competence within the Association Council or any other forum designated by the Association Council;
    (b) a regular exchange of information and ideas in every sector of cooperation including meetings of officials and experts;
    (с) transfer of advice, expertise and training;
    (d) implementation of joint actions such as seminars and workshops;
    (e) technical, administrative and regulatory assistance;
    (f) the dissemination of information on cooperation.
    The Parties shall encourage operations designed to promote regional cooperation.
    The Parties shall promote cooperation in particular in the following areas:
    - industrial cooperation between economic operators in the Community and in Israel, including access for Israel to Community networks for the rapprochement of businesses and decentralised cooperation,
    - diversification of industrial output in Israel,
    - cooperation between small and medium-sized enterprises in the Community and Israel,
    - easier access to investment finance,
    - information and support services,
    - stimulation of innovation.
    The Parties shall focus cooperation in particular on:
    - support for policies implemented by them to diversify production,
    - promotion of environment-friendly agriculture,
    - closer relations between businesses, groups and organisations representing trades and professions in Israel and in the Community on a voluntary basis,
    - technical assistance and training,
    - harmonisation of phytosanitary and veterinary standards,
    - integrated rural development, including improvement in basic services and development of associated economic activities,
    - cooperation among rural regions, exchange of experience and know-how concerning rural development.
    Standards The Parties shall aim to reduce differences in standardisation and conformity assessment. To this end the Parties shall conclude where appropriate agreements on mutual recognition in the field of conformity assessment.
    The Parties shall cooperate, where appropriate through the conclusion of agreements, on the adoption of common rules and standards, inter alia, for accounting and for supervisory and regulatory systems of banking, insurance and other financial sectors.
    1.The Parties commit themselves to developing customs cooperation to ensure that the provisions on trade are observed. For this purpose they shall establish a dialogue on customs matters.
    2.Cooperation shall focus on the simplification and computerisation of customs procedures, which shall, in particular, take the form of exchange of information among experts and vocational training.
    3.Without prejudice to other forms of cooperation envisaged in this agreement, notably for the fight against drugs and money laundering, the Parties' administrations shall provide mutual assistance in accordance with the provisions of Protocol 5.
    1.The Parties shall promote cooperation in the tasks of preventing deterioration of the environment, controlling pollution and ensuring the rational use of natural resources, with a view to ensuring sustainable development and promoting regional environmental projects.
    2.Cooperation shall focus, in particular, on:
    - desertification,
    - the quality of Mediterranean water and the control and prevention of marine pollution,
    - waste management,
    - salinisation,
    - environmental management of sensitive coastal areas,
    - environmental education and awareness,
    - the use of advanced tools of environmental management, environmental monitoring methods and surveillance, including the use of environmental information systems (EIS) and environmental impact assessment,
    - the impact of industrial development on the environment in general and the safety of industrial facilities in particular,
    - the impact of agriculture on soil and water quality.
    1.The Parties consider that global warming and the depletion of fossil fuel sources are a serious threat to mankind. The Parties shall therefore cooperate with a view to developing sources of renewable energy, to ensure the use of fuels with the purpose of limiting pollution of the environment and promoting energy conservation.
    2.The Parties shall endeavour to encourage operations designed to favour regional cooperation on matters such as transit of gas, oil and electricity.
    The Parties shall promote cooperation in the development of information infrastructures and telecommunications to their mutual benefit. Cooperation shall focus primarily on pursuing actions related to research and technological development, harmonisation of standards and modernisation of technology.
    1.The Parties shall promote cooperation in the field of transport and related infrastructure, in order to improve the efficiency of movement of passengers and of goods, both at bilateral and regional level.
    2.Cooperation shall focus, in particular, on:
    - achieving high standards of safety and security in maritime and air transport; for this purpose the Parties shall establish consultations at expert level to exchange information,
    - standardisation of technical equipment, in particular in combined, multimodal transport and transhipment,
    - promotion of joint technological and research programmes.
    The Parties shall exchange information on planned tourism development and tourism marketing projects, tourism shows, exhibitions, conventions and publications.
    The Parties shall use their best endeavours to approximate their respective laws in order to facilitate the implementation of this Agreement.
    1.The Parties shall cooperate with a view in particular to:
    - improving the effectiveness of policies and measures to counter the supply of, and illicit trafficking in, narcotic drags and psychotropic substances and the reduction of the abuse of these products,
    - encouraging a joint approach to reducing demand,
    - preventing the use of the Parties' financial systems to launder capital arising from criminal activities in general and drag trafficking in particular.
    2.Cooperation shall take the form of exchange of information and, where appropriate, joint activities on:
    - drafting and implementation of national legislation,
    - monitoring trade in precursors,
    - establishment of social and health institutions and information systems and the implementation of projects along these lines, including training and research projects,
    - implementation of the highest possible international standards relating to the fight against money laundering and the misuse of chemical precursors, in particular those adopted by the Financial Action Task Force (FATF) and the Chemical Action Task Force (CATF).
    3.The Parties shall determine together, in accordance with their respective legislation, the strategies and cooperation methods appropriate for attaining these objectives. Their operations, other than joint operations, shall form the subject of consultations and close coordination.
    The relevant public and private sector bodies, in accordance with their own powers, working with the competent bodies of Israel, the Community and its Member States, may take part in these operations.
    The Parties shall cooperate with a view in particular to:
    - defining areas of mutual interest concerning policies on immigration,
    - increasing the effectiveness of measures aimed at preventing or curbing illegal migratory flows.
    TITLE VII. COOPERATION ON AUDIOVISUAL AND CULTURAL MATTERS,
    INFORMATION AND COMMUNICATION
    1.The Parties shall undertake to promote cooperation in the audiovisual sector to their mutual benefit.
    2.The Parties shall seek ways of associating Israel with Community initiatives in this sector, thus enabling cooperation in such areas as coproduction, training, development and distribution.
    The Parties shall promote cooperation on education, training and youth exchange. The areas of cooperation may include in particular: youth exchanges, cooperation among universities and other educational/training institutions, language training, translation and other ways of promoting better mutual understanding of their respective cultures.
    The Parties shall promote cultural cooperation. The areas of cooperation may include in particular translation, exchange of works of art and artists, conservation and restoration of historic and cultural moents and sites, training of persons working in the cultural field, the organisation of European-oriented cultural events, raising mutual awareness and contributing to the dissemination of information on outstanding cultural events.
    The Parties shall promote activities of mutual interest in the field of information and communication.
    Cooperation shall be implemented in particular through:
    (a) a regular dialogue between the Parties;
    (b) a regular exchange of information and ideas in every sector of cooperation including meetings of officials and experts;
    (c) transfer of advice, expertise and training;
    (d) implementation of joint actions such as seminars and workshops;
    (e) technical, administrative and regulatory assistance;
    (f) the dissemination of information on cooperation initiatives.
    TITLE VIII. SOCIAL MATTERS
    1.The Parties shall conduct a dialogue covering all aspects of mutual interest. The dialogue shall cover in particular questions relating to social problems of post-industrial societies, such as unemployment, rehabilitation of disabled people, equal treatment for men and women, labour relations, vocational training, work safety and hygiene, etc.
    2.Cooperation will take place through experts' meetings, seminars and workshops.
    1.In order to coordinate the social security regimes of Israeli workers legally employed on the territory of a Member State and of their family members legally resident there, the following provisions should apply, subject to the conditions and modalities applicable in each Member State:
    - all periods of insurance, employment or residence fulfilled by such workers in the different Member States shall be totalled for the purposes of the establishment of the right to old age, invalidity and survivors' pensions and allowances and for the purposes of medical care for themselves and their families,
    - all pensions and allowances for old age, survivors, accident at work, occupational illness or invalidity, with the exception of non-contributory payments, shall benefit from free transfer to Israel at the rate applicable resulting from the legislation of the liable Member State(s),
    - the workers concerned shall receive family allowances for the members of their family referred to above.
    2.Israel shall grant to workers who are nationals of a Member State legally employed on its territory and to their family members legally resident there a treatment similar to that referred to in paragraph 1, second and third indents, subject to the conditions and modalities applicable in Israel.
    1.The Association Council shall decide on the provisions for the implementation of the objectives contained in Article 64.
    2.The Association Council shall decide on the modalities of administrative cooperation to guarantee the management and control necessary for the implementation of the provisions contained in paragraph 1.
    The arrangements decided by the Association Council, in accordance with Article 65, shall in no way affect the rights and obligations resulting from bilateral agreements between Israel and the Member States where these agreements provide for a more favourable treatment of Israeli nationals or for nationals of the Member States.
    TITLE IX. INSTITUTIONAL, GENERAL AND FINAL PROVISIONS
    An Association Council is hereby established which shall meet at ministerial level once a year and when circumstances require, at the initiative of its Chairman and in accordance with the conditions laid down in its rules of procedure. It shall examine any major issues arising within the framework of this Agreement and any other bilateral or international issues of mutual interest.
    1.The Association Council shall consist of the members of the Council of the European Union and members of the Commission of the European Communities, on the one hand, and members of the Government of the State of Israel, on the other.
    2.The Association Council shall establish its Rules of Procedure.
    3.Members of the Association Council may arrange to be represented in accordance with the provisions laid down in its Rules of Procedure.
    4.The Association Council shall be chaired in turn by a member of the Council of the European Union and a member of the Government of the State of Israel, in accordance with the provisions laid down in its Rules of Procedure.
    1.The Association Council shall, for the purpose of attaining the objectives of the Agreement, have the power to take decisions in the cases provided for therein.
    These decisions shall be binding on the Parties which shall take the measures necessary to implement the decisions taken. The Association Council may also make appropriate recommendations.
    2.The Association Council shall draw up its decisions and recommendations by agreement between the Parties.
    1.Subject to the powers of the Association Council, an Association Committee is hereby established which shall be responsible for the implementation of the Agreement.
    2.The Association Council may delegate to the Association Committee, in full or in part, any of its powers.
    1.The Association Committee, which shall meet at official level, shall consist of representatives of the members of the Council of the European Union and of members of the Commission of the European Communities, on the one hand, and of representatives of the Government of the State of Israel, on the other.
    2.The Association Committee shall establish its Rules of Procedure.
    3.The Association Committee shall be chaired in turn by a representative of the Presidency of the Council of the European Union and by a representative of the Government of the State of Israel.
    1.The Association Committee shall have the power to take decisions for the management of the Agreement as well as in those areas in which the Association Council has delegated its powers to it.
    These decisions shall be binding on the Parties which shall take the measures necessary to implement the decisions taken.
    2.The Association Committee shall draw up its decisions by agreement between the Parties.
    The Association Council may decide to set up any working group or body necessary for the implementation of the Agreement.
    The Association Council shall take all appropriate measures to facilitate cooperation and contacts between the European Parliament and the Knesset of the State of Israel, and between the Economic and Social Committee of the Community and the Economic and Social Council of Israel.
    1.Each of the Parties may refer to the Association Council any dispute relating to the application or interpretation of this Agreement.
    2.The Association Council may settle the dispute by means of a decision.
    3.Each Party shall be bound to take the measures involved in carrying out the decision referred to in paragraph 2.
    4.In the event of it not being possible to settle the dispute in accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second arbitrator within two months. For the application of this procedure, the Community and the Member States shall be deemed to be one Party to the dispute.
    The Association Council shall appoint a third arbitrator.
    The arbitrators' decisions shall be taken by majority vote.
    Each party to the dispute must take the steps required to implement the decision of the arbitrators.
    Nothing in the Agreement shall prevent a Party from taking any measures:
    (a) which it considers necessary to prevent the disclosure of information contrary to its essential security interests;
    (b) which relate to the production of, or trade in, arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
    (c) which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.
    In the fields covered by this Agreement, and without prejudice to any special provisions contained therein:
    - the arrangements applied by Israel in respect of the Community shall not give rise to any discrimination between the Member States, their nationals, or their companies or firms,
    - the arrangements applied by the Community in respect of Israel shall not give rise to discrimination between Israeli nationals or its companies or firms.
    As regards direct taxation, nothing in the Agreement shall have the effect of:
    - extending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound,
    - preventing the adoption or application by either Party of any measure aimed at preventing the avoidance or the evasion of taxes,
    - opposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers whose position, as regards place of residence, is not identical.
    1.The Parties shall take any general or specific measures required to fulfil their obligations under the Agreement. They shall see to it that the objectives set out in the Agreement are attained.
    2.If either Party considers that the other Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, it shall supply the Association Council with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
    In the selection of measures, priority shall be given to those which least disturb the functioning of the Agreement.
    These measures shall be notified immediately to the Association Council and shall be the subject of consultations within the Association Council if the other Party so requests.
    Protocols 1 to 5, Annexes I to VII shall form an integral part of this Agreement. Declarations and Exchanges of Letters shall appear in the Final Act, which shall form an integral part of this Agreement.
    For the purpose of this Agreement the term "Parties" shall mean the Community, or the Member States, or the Community and the Member States, in accordance with their respective powers, of the one part, and Israel of the other part.
    The Agreement is concluded for an unlimited period.
    Each of the Parties may denounce the Agreement by notifying the other Party. The Agreement shall cease to apply six months after the date of such notification.
    This Agreement shall apply, on the one hand, to the territories in which the Treaties establishing the European Community and the European Coal And Steel Community are applied and under the conditions laid down in those Treaties and, on the other hand, to the territory of the State of Israel.
    This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Hebrew languages; each of these texts being equally authentic, shall be deposited with the General Secretariat of the Council of the European Union.
    This Agreement shall be approved by the Parties in accordance with their own procedures.
    This Agreement shall enter into force on the first day of the second month following the date on which the Parties notify each other that the procedures referred to in the first paragraph have been completed.
    Upon its entry into force this Agreement shall replace the Agreement between the European Community and the State of Israel, and the Agreement between the Member States of the European Coal and Steel Community, of the one part, and the State of Israel, of the other part, signed in Brussels on 11 May 1975.
    Done at Brussels on the twentieth day of November in the year one thousand, nine hundred and ninety-five.
    Annex I
    LIST OF PRODUCTS REFERRED TO IN ARTICLE 7
  19.    ┌──────────┬─────────────────────────────────────────────────────┐ 
   │  CN code │                    Description                      │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 3502   │Albumins, albuminates and other albumin derivatives: │ 
   │ex 3502 10│- Egg albumin:                                       │ 
   │          │- - Other:                                           │ 
   │3502 10 91│- - - dried (for example in sheets, scales, flakes,  │ 
   │          │powder)                                              │ 
   │3502 10 99│- - - Other                                          │ 
   │ex 3502 90│- Other:                                             │ 
   │          │- - Albumins, other than egg albumin:                │ 
   │          │- - - Milk albumin (lactalbumin):                    │ 
   │3502 90 51│- - - - dried (for example in sheets, scales, flakes,│ 
   │          │powder)                                              │ 
   │3502 90 59│- - - - Other                                        │ 
   └──────────┴─────────────────────────────────────────────────────┘
    20. Annex II
    LIST OF PRODUCTS REFERRED TO IN ARTICLE 9
  20.    ┌──────────┬─────────────────────────────────────────────────────┐ 
   │  CN code │                     Description                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │0403      │Buttermilk, curdled milk and cream, yoghurt, kephir  │ 
   │          │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:            │ 
   │0403 10 51│- Yoghurt, flavoured or containing added fruits, nuts│ 
   │to        │or cocoa                                             │ 
   │0403 10 99│                                                     │ 
   │0403 90 71│- Other, flavoured or containing added fruit, nuts or│ 
   │to        │cocoa                                                │ 
   │0403 90 99│                                                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │0710 40 00│Sweetcorn (uncooked or cooked by  steaming or        │ 
   │          │boiling in water), frozen                            │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │0711 90 30│Sweetcorn provisionally preserved (for example, by   │ 
   │          │sulphur dioxide gas, in brine, in sulphur water or   │ 
   │          │in other preservative solution), but unsuitable in   │ 
   │          │that state for immediate consumption                 │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 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 No. 1516: │ 
   │1517 10 10│- Margarine, excluding liquid margarine, containing  │ 
   │          │more than 10% but not more than 15% by weight of milk│ 
   │          │fats                                                 │ 
   │1517 90 10│- Other, containing more than 10% but not more than  │ 
   │          │15% by weight of milk fats                           │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 1704   │Sugar confectionery (including white chocolate), not │ 
   │          │containing cocoa; excluding liquorice extract        │ 
   │          │containing more than 10% by weight of sucrose but not│ 
   │          │containing other added substances, falling within CN │ 
   │          │code 1704 90 10                                      │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │1806      │Chocolate and other food preparations containing     │ 
   │          │cocoa                                                │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 1901   │Malt extract; food preparations of flour, meal,      │ 
   │          │starch or malt extract, not containing cocoa powder  │ 
   │          │or containing cocoa powder in a proportion by weight │ 
   │          │of less than 50%, not elsewhere specified or         │ 
   │          │included; food preparations of goods Nos. 0401 to    │ 
   │          │0404, not containing cocoa powder or containing cocoa│ 
   │          │powder in a proportion by weight of less than 10%,   │ 
   │          │not elsewhere specified or included, excluding       │ 
   │          │preparations falling within CN code 1901 90 91       │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 1902   │Pasta, excluding stuffed pasta falling within CN     │ 
   │          │codes 1902 20 10 and 1902 20 30; couscous, whether or│ 
   │          │not prepared                                         │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │1903      │Tapioca and substitutes therefor prepared from       │ 
   │          │starch, in the form of flakes, grains, pearls,       │ 
   │          │siftings or similar forms                            │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │1904      │Prepared foods obtained by the swelling or roasting  │ 
   │          │of cereals or cereal products (for example           │ 
   │          │cornflakes); cereals other than maize (corn), in     │ 
   │          │grain form, precooked or otherwise prepared          │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │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                                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2001 90 30│Sweetcorn (Zea mays var. saccharata), prepared or    │ 
   │          │preserved by vinegar or acetic acid                  │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2001 90 40│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      │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2004 10 91│Potatoes in the form of flour, meal or flakes,       │ 
   │          │prepared or preserved otherwise than by vinegar or   │ 
   │          │acetic acid, frozen                                  │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2004 90 10│Sweetcorn (Zea mays var. saccharata), prepared or    │ 
   │          │preserved otherwise than by vinegar or acetic acid,  │ 
   │          │frozen                                               │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2005 20 10│Potatoes in the form of flour, meal or flakes,       │ 
   │          │prepared or preserved otherwise than by vinegar or   │ 
   │          │acetic acid, not frozen                              │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2005 80 00│Sweetcorn (Zea mays var. saccharata), prepared or    │ 
   │          │preserved otherwise than by vinegar or acetic acid,  │ 
   │          │not frozen                                           │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2008 92 45│Prepaations of the muesli type based on unroasted    │ 
   │          │cereal flakes                                        │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2008 99 85│Maize (corn), other than sweetcorn (Zea mays var.    │ 
   │          │saccharata) otherwise prepared or preserved, not     │ 
   │          │containing added spirit or added sugar               │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2008 99 91│Yams, sweet potatoes and similar edible parts of     │ 
   │          │plants, containing 5% or more by weight of starch,   │ 
   │          │otherwise prepared or preserved, not containing      │ 
   │          │added spirit or added sugar                          │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2101 10 98│Preparations with a basis of coffee                  │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2101 20 98│Preparations with a basis of tea or mate             │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2101 30 19│Roasted coffee substitutes excluding roasted chicory │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2101 30 99│Extracts, essences and concentrates of roasted coffee│ 
   │          │substitutes excluding those of roasted chicory       │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2102 10 31│Bakers' yeasts                                       │ 
   │to        │                                                     │ 
   │2102 10 39│                                                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 2103   │Sauces and preparations therefor:                    │ 
   │          │- - - Mayonnaise                                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2105      │Ice cream and other edible ice, whether or not       │ 
   │          │containing cocoa                                     │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 2106   │Food preparations not elsewhere specified or         │ 
   │          │included other than those falling within CN codes    │ 
   │          │2106 10 20 and 2106 90 92 and other than flavoured or│ 
   │          │coloured sugar syrups                                │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2202 90 91│Non-alcoholic beverages, not including fruit or      │ 
   │2202 90 95│vegetable juices of CN code 2009, containing products│ 
   │2202 90 99│of CN code 0401 to 0404 or fat obtained from products│ 
   │          │of CN code 0401 to 0404                              │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2905 43 00│Mannitol                                             │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │2905 44   │D-Glucitol (sorbitol)                                │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │ex 3505 10│Dextrins and other modified starches, excluding      │ 
   │          │esterified and etherified starches of CN code        │ 
   │          │3505 10 50                                           │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │3505 20   │Glues based on starches or on dextrins or other      │ 
   │          │modified starches                                    │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │3809 10   │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      │ 
   ├──────────┼─────────────────────────────────────────────────────┤ 
   │3823 60   │Sorbitol other than that of CN code 2905 44          │ 
   └──────────┴─────────────────────────────────────────────────────┘
    21. Annex III
    LIST OF PRODUCTS REFERRED TO IN ARTICLE 9
  21.    ┌──────────┬──────────────────────────────────────────┬──────────┐ 
   │ CN code  │          Descriptions of goods           │   Duty   │ 
   │          │                                          │applicable│ 
   │          │                                          │   <*>    │ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │3501      │Casein, caseinates and other casein       │          │ 
   │          │derivatives; casein glues:                │          │ 
   │3501 10   │- Casein:                                 │          │ 
   │3501 10 10│-- For the manufacture of regenerated     │        0%│ 
   │          │textile fibres <**>                       │          │ 
   │3501 10 50│-- For industrial uses other than         │        3%│ 
   │          │manufacture of foodstuffs or fodder <**>  │          │ 
   │3501 10 90│-- Other                                  │       12%│ 
   │3501 90   │- Other:                                  │          │ 
   │3501 90 90│-- Other                                  │        8%│ 
   └──────────┴──────────────────────────────────────────┴──────────┘ 
  --------------------------------
    22. <*> In cases where the duties set out in this column exceed the duties notified to GATT the latter rates will apply.
    <**> Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
    Annex IV
    LIST OF PRODUCTS REFERRED TO IN ARTICLE 9 (2)
  22.    ┌─────────────┬──────────────────────────────────────────────────┐ 
   │   CN code   │                    Description                   │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │1902         │Pasta and couscous:                               │ 
   │            A│- of durum wheat                                  │ 
   │            В│- Other                                           │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │1905 10      │Crispbread                                        │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │1905 20 90   │Ginread and the like, not especially for      │ 
   │             │diabetics:                                        │ 
   │            A│- Containing over 15% by weight of flour from     │ 
   │             │cereals other than wheat in relation to the total │ 
   │             │flour content                                     │ 
   │            В│- Other                                           │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │ex 3000     A│- Waffles and wafers:                             │ 
   │           A1│-- Not filled, whether or not coated:             │ 
   │          A1a│--- Containing over 15% by weight of flour from   │ 
   │             │cereals other than wheat in relation to the total │ 
   │             │flour content                                     │ 
   │          A1b│--- Other                                         │ 
   │           A2│-- Other:                                         │ 
   │          A2a│--- Containing not less than 1,5% milk fats or not│ 
   │             │less than 2,5% of milk proteins                   │ 
   │          A2b│--- Other                                         │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │1905 40 10   │Rusks, containing added sugar, honey, other       │ 
   │             │sweetening matter, eggs, fat, cheese, fruit, cocoa│ 
   │             │or similar:                                       │ 
   │            A│- Containing over 15% by weight of flour from     │ 
   │             │cereals other than wheat in relation to the total │ 
   │             │flour content                                     │ 
   │            В│- Other                                           │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │1905         │                                                  │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │ex 3000     В│- Other bakers' wares, containing added sugar,    │ 
   │+ 9019       │honey, other sweetening matter, eggs, fat, cheese,│ 
   │             │fruit, cocoa or similar:                          │ 
   │           B1│-- Containing added eggs, not less than 10% by    │ 
   │             │weight                                            │ 
   │           B2│-- Containing added dried fruit or nuts:          │ 
   │          B2a│--- Containing not less than 1,5% milk fats or not│ 
   │             │less than 2,5% milk proteins; See Annex V         │ 
   │          В2b│--- Other:                                        │ 
   │           B3│-- Containing less than 10% by weight of added    │ 
   │             │sugar and not containing added eggs; dried fruit  │ 
   │             │or nuts:                                          │ 
   │       B3a(i)│---- Containing over 15% by weight of flour from  │ 
   │             │cereals other than wheat in relation to the total │ 
   │             │flour content                                     │ 
   │      B3a(ii)│---- Other                                        │ 
   │          В3b│--- Other:                                        │ 
   │       B3b(i)│---- Containing over 15% by weight of flour from  │ 
   │             │cereals other than wheat in relation to the total │ 
   │             │flour content                                     │ 
   │      B3b(ii)│---- Other                                        │ 
   │           B4│-- Other:                                         │ 
   │          B4a│--- Containing not less than 1,5% milk fats or not│ 
   │             │less than 2,5% milk proteins; see Annex V         │ 
   │          B4b│--- Other                                         │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │2105         │Ice cream and other edible ice, whether or not    │ 
   │             │containing cocoa:                                 │ 
   │            A│- containing no milk fats or containing less than │ 
   │             │3% by weight of such fats                         │ 
   │            B│- containing 3% or more by weight of milk fats but│ 
   │             │less than 7%                                      │ 
   │            C│- containing 7% or more by weight of milk fats    │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │ex 2207 10 50│Alcohol obtained from grape or grape wine of an   │ 
   │             │alcoholic strength by volume of 80% vol or higher,│ 
   │             │used in the production of alcoholic beverages     │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │ex 1099      │Alcohol obtained from grape or grape wine, of an  │ 
   │             │alcoholic strength by volume of 80% vol or higher,│ 
   │             │other                                             │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │ex 2208 20   │Spirits obtained by distilling grape wine or grape│ 
   │             │marc, the price of which is up to USD 0,05 per cl │ 
   │             │and containing less than 17% vol alcohol          │ 
   ├─────────────┼──────────────────────────────────────────────────┤ 
   │3502 10 00   │Egg albumin:                                      │ 
   │            A│- Dried                                           │ 
   │            B│- Other                                           │ 
   └─────────────┴──────────────────────────────────────────────────┘
    23. Annex V
    LIST OF PRODUCTS REFERRED TO IN ARTICLE 9
  23.    ┌──────────┬──────────────────────────────────────────┬──────────┐ 
   │  Israeli │          Descriptions of goods           │   Duty   │ 
   │  Customs │                                          │applicable│ 
   │   code   │                                          │    <*>   │ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │1704      │Sugar confectionery (including white      │          │ 
   │          │chocolate), not containing cocoa:         │          │ 
   │1704 10   │- Chewing gum, whether or not             │          │ 
   │          │sugar-coated:                             │          │ 
   │          │-- containing 60% or more by weight of    │          │ 
   │          │sucrose (including invert sugar expressed │          │ 
   │          │as sucrose)                               │          │ 
   │          │-- Other                                  │USD       │ 
   │          │                                          │0,075/kg  │ 
   │          │                                          │<**>      │ 
   │1704 90   │- Other                                   │          │ 
   │          │-- Other                                  │          │ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │1806      │Chocolate and other food preparations     │        0%│ 
   │          │containing cocoa                          │          │ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │ex 1901   │Preparations of flour, meal, starch or    │          │ 
   │ex 2004   │malt extract, of a kind used as infant    │          │ 
   │ex 2005   │food or for dietetic or culinary purposes │          │ 
   │ex 2103   │containing less than 50% by weight of     │          │ 
   │ex 2104   │cocoa, excluding dietetic preparations    │          │ 
   │          │made of soya-bean flour, containing       │          │ 
   │          │soya-bean oil and other vegetable oil,    │          │ 
   │          │carbohydrates and salt, and dietetic      │          │ 
   │          │preparations with a basis of flour having │          │ 
   │          │no gluten:                                │          │ 
   │1901 10 20│- of flour, meal, starch or malt extract  │        8%│ 
   │1901 20 20│- of flour, meal, starch or malt extract  │        8%│ 
   │1901 90 30│- of flour, meal, starch or malt extract  │        8%│ 
   │2004 10 10│- products of flour or meal               │        8%│ 
   │2004 90 10│- products of flour or meal               │        8%│ 
   │2005 20 10│- products of flour or meal               │        8%│ 
   │2005 40 10│- products of flour or meal               │        8%│ 
   │2005 59 10│- products of flour or meal               │        8%│ 
   │2005 90 10│- products of flour or meal               │        8%│ 
   │2103 90 20│- of flour, meal, starch or malt extract  │        8%│ 
   │2104 10 10│- of flour, meal, starch or malt extract  │        8%│ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │1904 10   │Prepared foods obtained by the swelling or│        8%│ 
   │          │roasting of cereals or cereal products    │          │ 
   ├──────────┼──────────────────────────────────────────┼──────────┤ 
   │3505      │Dextrins and other modified starches (for │          │ 
   │          │example, pregelatinised or esterified     │          │ 
   │          │starches); glues based on starches, or on │          │ 
   │          │dextrins or other modified starches with  │          │ 
   │          │the exception of starches:                │          │ 
   │3505 10   │- Dextrins and other modified starches:   │          │ 
   │3505 10 30│-- Starches, esterified or etherified     │        8%│ 
   │3505 10 90│-- Other modified starches and dextrins   │        8%│ 
   │3505 20 00│-- Glues                                  │        8%│ 
   └──────────┴──────────────────────────────────────────┴──────────┘

    24. --------------------------------
    <*> In cases where the duties set out in this column exceed the duties notified to GATT the latter rates will apply.
    <**> Within an annual quota of 5000 tonnes this duty will be reduced to USD 0,0375/kg.


    Annex VI
    LIST OF PRODUCTS SUBJECT TO CONCESSIONS REFERRED TO IN ARTICLE 9 (6)
    Table 1
    Imports into the Community of the following goods originating in Israel shall be subject to the concessions set out below
    CN code Description of goods Annual quota (tonnes) Concession within limits of quota
    0710 10 40 2004 90 10 Sweetcorn, frozen 10600 <*> 30% reduction of the agricultural component
    0711 90 30 2001 90 30 2005 80 00 Sweetcorn, not frozen 5400 <**> 30% reduction of the agricultural component
    1704 90 30 White chocolate 100 30% reduction of the agricultural component
    1806 Chocolate and other food preparations containing cocoa 2500 15% reduction of the agricultural component
    ex 1901 ex 2106 Baby food containing milk and milk products 100 30% reduction of the agricultural component
    1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example cornflakes); cereals other than maize (corn), in grain form, precooked or otherwise prepared 200 30% reduction of the agricultural component
    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 3200 30% reduction of the agricultural component

    --------------------------------
    <*> This quota will be reduced to 9275 tonnes for the first year of implementation of this concession and to 9940 tonnes for the second year.
    <**> This quota will be reduced to 4725 tonnes for the first year of implementation of this concession and to 5060 tonnes for the second year.


    Table 2
    Imports into Israel of the following goods originating in the Community shall be subject to the concessions set out below
    CN code Description of goods Annual quota (tonnes) Concession within limits of quota
    1902 Pasta unlimited Binding of agricultural component at USD 0,25/kg
    ex 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: - not containing dairy products unlimited Binding at USD 0,10/kg
    ex 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: - containing dairy products unlimited Binding at USD 0,25/kg
    2105 Ice cream 500 30% reduction of the agricultural component
    ex 2207 10 Undenatured ethyl alcohol obtained from grape or grape wine, of an alcoholic strength by volume of 80% vol or higher, whether or not used in the production of alcoholic beverages unlimited Binding at USD 2,75/litre of alcohol
    ex 2208 20 Spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 17% vol or higher, at a price which is not higher than USD 0,05 per cl unlimited Binding at USD 2,75/litre of alcohol
    ex 2208 20 Spirits obtained by distilling grape wine or grape marc of an alcoholic strength by volume of 17% vol or higher, at a price which is higher than USD 0,05 per cl 2000 hpa <*> Binding at 0%
    3205 10 Egg albumin 50 unlimited Exemption from agricultural component Binding at USD 2/kg

    --------------------------------
    <*> Hectolitres pure alcohol.


    Annex VII
    INTELLECTUAL, INDUSTRIAL AND COMMERCIAL PROPERTY RIGHTS REFERRED TO IN ARTICLE 39
    1.By the end of the third year after the entry into force of the Agreement, Israel shall accede to the following multilateral conventions on intellectual, industrial and commercial property rights to which Member States are parties or which are de facto applied by Member States:
    - Berne Convention for the Protection of Literary and Artistic Works (Paris Act, 1971),
    - Madrid Agreement concerning the International Registration of Marks (Stockholm Act, 1967 and amended in 1979),
    - Protocol relating to the Madrid Agreement concerning the International Registration of Marks (Madrid, 1989),
    - Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure (1977, modified in 1980),
    - Patent Cooperation Treaty (Washington, 1970, amended in 1979 and modified in 1984).
    The Association Council may decide that this paragraph shall apply to other multilateral conventions in this field.
    2.Israel shall ratify, by the end of the second year after the entry into force of the Agreement, the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations (Rome, 1961).
    3.The Parties confirm the importance they attach to the obligations arising from the following multilateral conventions:
    - Paris Convention for the Protection of Industrial Property (Stockholm Act, 1967, and amended in 1979),
    - Nice Agreement concerning the International Classification of Goods and Services for the purposes of the Registration of Marks (Geneva, 1977, and amended in 1979),
    - International Convention for the Protection of New Varieties of Plants (UPOV) (Geneva Act, 1991).
    PROTOCOL 1 CONCERNING THE ARRANGEMENTS APPLICABLE TO THE IMPORTATION INTO THE COMMUNITY OF AGRICULTURAL PRODUCTS ORIGINATING IN ISRAEL
    1.The products listed in the Annex, originating in Israel, shall be admitted for importation into the Community, according to the conditions contained hereafter and in the Annex.
    2.(a) Customs duties shall be either eliminated or reduced as indicated in column "A".
    (b) For certain products, for which the Common Customs Tariff provides for the application of an ad valorem duty and a specific duty, the rates of reduction, indicated in columns "A" and "C", shall apply only to the ad valorem duty. However, for the products corresponding to the Codes 0207 22, 0207 42 and 2204 21, the duty reductions are applied as indicated in column "E".
    3.For certain products, customs duties shall be eliminated within the limit of the tariff quotas listed in column "B" for each of them.
    For the quantities imported in excess of the quotas, the common customs duties shall, according to the product concerned, be applied in full or reduced, as indicated in column "C".
    4.For certain products exempt from customs duties, reference quantities are fixed as indicated in column "D".
    Should the volume of imports of one of the products exceed the reference quantity, the Community may, having regard to an annual review of trade flows which it shall carry out, make the product in question subject to a Community tariff quota, the volume of which shall be equal to the reference quantity. In that case, for quantities imported in excess of the quota, the common customs duty shall, according to the product concerned, be applied in full or reduced as indicated in column "C".
    5.For some of the products indicated in paragraph 3 and in column "E", the tariff quotas shall be increased from 1 January 1997 to 1 January 2000 on the basis of four equal instalments, each corresponding to 3% of these amounts.
    6.As indicated in column "E", for some products other than those indicated in paragraphs 3 and 4, the Community may fix a reference quantity as provided for in paragraph 4 if, in the light of the annual review of trade flows which it shall carry out, it establishes that the volume of imports of a product or products threatens to cause difficulties on the Community market. If, subsequently, the product is subjected to a tariff quota under the conditions set out in paragraph 4, for quantities imported in excess of the quota, the customs duty shall, according to the product concerned, be applied in full or reduced, as indicated in column "C".
    Annex
  24.    ┌─────────────┬───────────────────┬─────────┬────────┬─────────┬─────────┬───────────┐ 
   │   CN code   │ Description <***> │Reduction│ Tariff │Reduction│Reference│ Specific  │ 
   │     <**>    │                   │ of the  │ quota  │ of the  │quantity │provisions │ 
   │    <***>    │                   │   MFN   │ Volume │ customs │(tonnes) │           │ 
   │             │                   │ customs │(tonnes)│  duty   │         │           │ 
   │             │                   │duty <*> │        │ beyond  │         │           │ 
   │             │                   │   (%)   │        │ current │         │           │ 
   │             │                   │         │        │    or   │         │           │ 
   │             │                   │         │        │possible │         │           │ 
   │             │                   │         │        │ tariff  │         │           │ 
   │             │                   │         │        │quota <*>│         │           │ 
   │             │                   │         │        │   (%)   │         │           │ 
   │             │                   ├─────────┼────────┼─────────┼─────────┼───────────┤ 
   │             │                   │    A    │    В   │    С    │    D    │     E     │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0207 22 10   │Turkeys, not cut in│see      │    1400│        0│        -│For 1400   │ 
   │0207 22 90   │pieces, frozen     │column E │        │         │         │tonnes the │ 
   │0207 42 21   │Turkey cuts and    │         │        │         │         │following  │ 
   │0207 42 31   │offal other than   │         │        │         │         │duty rates │ 
   │0207 42 41   │liver, frozen      │         │        │         │         │will apply │ 
   │0207 42 51   │                   │         │        │         │         │ECU 170/t  │ 
   │0207 42 59   │                   │         │        │         │         │ECU 186/t  │ 
   │             │                   │         │        │         │         │ECU 134/t  │ 
   │             │                   │         │        │         │         │ECU  93/t  │ 
   │             │                   │         │        │         │         │ECU 339/t  │ 
   │             │                   │         │        │         │         │ECU 127/t  │ 
   │             │                   │         │        │         │         │ECU 230/t  │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0207 31 10   │Fatty liver of     │      100│       -│        0│        -│           │ 
   │             │geese              │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0601         │Bulbs and the like │      100│       -│        0│        -│Subject to │ 
   │0602         │and other live     │         │        │         │         │the        │ 
   │             │plants             │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0603 10      │Cut flowers and    │      100│   19500│        0│        -│Subject to │ 
   │             │flower buds, fresh │         │        │         │         │compliance │ 
   │             │                   │         │        │         │         │with       │ 
   │             │                   │         │        │         │         │conditions │ 
   │             │                   │         │        │         │         │agreed upon│ 
   │             │                   │         │        │         │         │by Exchange│ 
   │             │                   │         │        │         │         │of Letters │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0603 10 69│Other cut flowers  │      100│    5000│        0│        -│           │ 
   │             │and flower buds,   │         │        │         │         │           │ 
   │             │fresh from         │         │        │         │         │           │ 
   │             │1 November to      │         │        │         │         │           │ 
   │             │15 April           │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0603 90 00   │Dried flowers      │      100│     100│        0│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0604 10 90│Mosses and lichens │      100│       -│        0│        -│Subject to │ 
   │             │other than reindeer│         │        │         │         │the        │ 
   │             │moss, fresh        │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0604 91      │Foliage, branches  │      100│       -│        0│        -│Subject to │ 
   │             │and other parts of │         │        │         │         │the        │ 
   │             │plants, fresh      │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0604 99 10   │Foliage, not       │      100│       -│        0│        -│Subject to │ 
   │             │further prepared   │         │        │         │         │the        │ 
   │             │than dried         │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0701 90 51│New potatoes, from │      100│   20000│        0│        -│Subject to │ 
   │             │1 January to       │         │        │         │         │the        │ 
   │             │31 March           │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0702 00   │Tomatoes, fresh or │      100│    1000│        0│        -│           │ 
   │             │chilled            │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0703 10 11│Onions, from 15    │      100│   13400│       60│        -│           │ 
   │ex 0703 10 19│February to 15 May │         │        │         │         │           │ 
   │ex 0709 90 90│Wild onions        │         │        │         │         │           │ 
   │             │(Muscari comosum)  │         │        │         │         │           │ 
   │             │from 15 February   │         │        │         │         │           │ 
   │             │to 15 May          │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0704 90 90│Chinese cabbage,   │      100│    1000│        0│        -│Subject to │ 
   │             │from 1 November to │         │        │         │         │the        │ 
   │             │31 March           │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 5       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0705 11   │Crisp head cabbage │      100│     300│        0│        -│Subject to │ 
   │             │lettuce, from 1    │         │        │         │         │the        │ 
   │             │November to 31     │         │        │         │         │provisions │ 
   │             │March              │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 5       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0706 10 00│Carrots, from 1    │      100│    6100│       40│        -│Subject to │ 
   │             │January to 30 April│         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 5       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0709 30 00│Aubergines, from   │      100│       -│       60│     1440│           │ 
   │             │1 December to      │         │        │         │         │           │ 
   │             │30 April           │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0709 40 00│Stick celery, from │      100│   13000│       50│        -│           │ 
   │             │1 January to       │         │        │         │         │           │ 
   │             │30 April           │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0709 60 10   │Sweet peppers      │      100│    8900│       40│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0709 90 90   │Other fruits and   │      100│    2000│        0│        -│Subject to │ 
   │0810 90 85   │vegetables         │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 5       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0709 90 71   │Courgettes, from   │      100│       -│       60│        -│Subject to │ 
   │ex 0709 90 73│1 December to end  │         │        │         │         │the        │ 
   │ex 0709 90 79│February           │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0710 80 59│Fruits of the genus│      100│       -│       30│        -│Subject to │ 
   │             │Capsicum, from 15  │         │        │         │         │the        │ 
   │             │November to        │         │        │         │         │provisions │ 
   │             │30 April           │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0712 90 30   │Dried tomatoes     │      100│     100│        0│        -│           │ 
   │0712 90 50   │Dried carrots      │         │        │         │         │           │ 
   │0712 90 90   │Dried vegetables,  │         │        │         │         │           │ 
   │             │other              │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0804 10 00   │Dates              │      100│       -│        0│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0804 40      │Avocados           │      100│       -│       80│    37200│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0804 50 00   │Guavas, mangoes and│      100│       -│       40│        -│Subject to │ 
   │             │mangosteens        │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 10   │Oranges, fresh     │      100│  290000│       60│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0805 20      │Mandarins          │      100│   21000│       60│        -│           │ 
   │             │(including         │         │        │         │         │           │ 
   │             │tangerines and     │         │        │         │         │           │ 
   │             │satsumas);         │         │        │         │         │           │ 
   │             │clementines,       │         │        │         │         │           │ 
   │             │wilkings and       │         │        │         │         │           │ 
   │             │similar citrus     │         │        │         │         │           │ 
   │             │hybrids, fresh     │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 20 21│Mandarins          │      100│   14000│        0│        -│           │ 
   │ex 0805 20 23│(including         │         │        │         │         │           │ 
   │ex 0805 20 25│tangerines and     │         │        │         │         │           │ 
   │ex 0805 20 27│satsumas);         │         │        │         │         │           │ 
   │ex 0805 20 29│clementines,       │         │        │         │         │           │ 
   │             │wilkings and       │         │        │         │         │           │ 
   │             │similar citrus     │         │        │         │         │           │ 
   │             │hybrids, fresh from│         │        │         │         │           │ 
   │             │15 March to 30     │         │        │         │         │           │ 
   │             │September          │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 30   │Lemons, fresh      │      100│    7700│       40│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 30 90│Limes, fresh       │      100│    1000│        0│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 40   │Grapefruit, fresh  │      100│       -│       80│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0805 90 00│Kumquats           │      100│       -│        0│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0806 10 29│Table grapes, fresh│      100│       -│        0│     2280│           │ 
   │             │from 15 May to     │         │        │         │         │           │ 
   │             │15 July            │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0807 10 10│Watermelons, from  │      100│    9400│       50│        -│           │ 
   │             │1 April to 15 June │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0807 10 90│Melons, from 1     │      100│   11400│       50│        -│           │ 
   │             │November to 31 May │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0810 10 90│Strawberries, from │      100│    2600│       60│        -│           │ 
   │             │1 November to      │         │        │         │         │           │ 
   │             │31 March           │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0810 90 10│Kiwi fruit, from 1 │      100│       -│        0│      240│           │ 
   │             │January to 30 April│         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0810 90 85│Pomegranates       │      100│       -│        0│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0810 90 85│Persimmons, from 1 │      100│       -│        0│        -│Subject to │ 
   │             │November to 31 July│         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0811 90 19│Grapefruit segments│       80│       -│        -│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0811 90 39│Grapefruit segments│       80│       -│        -│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0811 90 85│Dates, frozen      │      100│       -│        0│         │Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0811 90 95│Grapefruit         │      100│       -│       80│        -│Subject to │ 
   │             │segments, frozen   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0812 90 20│Oranges,           │      100│   10000│       80│        -│           │ 
   │             │comminuted,        │         │        │         │         │           │ 
   │             │provisionally      │         │        │         │         │           │ 
   │             │preserved          │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0812 90 95│Other citrus       │      100│       -│       80│     1320│           │ 
   │             │fruits, comminuted,│         │        │         │         │           │ 
   │             │provisionally      │         │        │         │         │           │ 
   │             │preserved          │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0904 12 00   │Pepper, crushed or │      100│       -│       30│        -│Subject to │ 
   │             │ground             │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │0904 20 10   │Sweet peppers,     │      100│       -│        0│        -│Subject to │ 
   │             │neither crushed nor│         │        │         │         │the        │ 
   │             │ground             │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0904 20 39│Pimento, neither   │      100│       -│       30│        -│Subject to │ 
   │             │crushed nor ground,│         │        │         │         │the        │ 
   │             │from 15 November to│         │        │         │         │provisions │ 
   │             │30 April           │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 0904 20 90│Pimento, crushed or│      100│       -│       30│        -│Subject to │ 
   │             │ground             │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │1302 20      │Pectic substances, │      100│       -│       25│        -│Subject to │ 
   │             │pectinates and     │         │        │         │         │the        │ 
   │             │pectates           │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │1602 31      │Prepared or        │see      │     300│        0│        -│Duty rate: │ 
   │             │preserved turkey   │column E │        │         │         │8,5% for a │ 
   │             │meat               │         │        │         │         │300 t      │ 
   │             │                   │         │        │         │         │tariff     │ 
   │             │                   │         │        │         │         │quota      │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2001 20 00│Little onions      │      100│       -│        0│        -│Subject to │ 
   │ex 2001 90 96│having an          │         │        │         │         │the        │ 
   │             │equatorial diameter│         │        │         │         │provisions │ 
   │             │of less than 30 mm │         │        │         │         │of         │ 
   │             │and okra, prepared │         │        │         │         │Protocol 1,│ 
   │             │or preserved by    │         │        │         │         │points 1   │ 
   │             │vinegar or acetic  │         │        │         │         │to 6       │ 
   │             │acid               │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2001 90 20│Fruits of the genus│      100│       -│       30│        -│Subject to │ 
   │             │Capsicum, from 15  │         │        │         │         │the        │ 
   │             │November to        │         │        │         │         │provisions │ 
   │             │30 April           │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2002 10 10   │Peeled tomatoes    │      100│    3500│       30│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2004 90 99│Celeriac, other    │      100│       -│       30│        -│Subject to │ 
   │             │than in mixture    │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2004 90 99   │Other vegetables,  │      100│    1000│        0│        -│           │ 
   │             │frozen             │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2005 10 00│Celeriac, cabbages │      100│       -│       30│        -│Subject to │ 
   │ex 2005 90 80│(excluding         │         │        │         │         │the        │ 
   │             │cauliflowers),     │         │        │         │         │provisions │ 
   │             │gumbos, okra, other│         │        │         │         │of         │ 
   │             │than in mixture    │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2005 90 10│Fruits of the genus│      100│       -│       30│        -│Subject to │ 
   │             │Capsicum, from 15  │         │        │         │         │the        │ 
   │             │November to        │         │        │         │         │provisions │ 
   │             │30 April           │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2008 11 91   │Groundnuts         │      100│       -│        0│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2008 30 51   │Grapefruit segments│      100│       -│       80│    16440│           │ 
   │2008 30 71   │                   │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 55│Mandarins          │      100│       -│       80│        -│Subject to │ 
   │             │(including         │         │        │         │         │the        │ 
   │             │tangerines and     │         │        │         │         │provisions │ 
   │             │satsumas);         │         │        │         │         │of         │ 
   │             │clementines,       │         │        │         │         │Protocol 1,│ 
   │             │wilkings and other │         │        │         │         │points 1   │ 
   │             │similar citrus     │         │        │         │         │to 6       │ 
   │             │hybrids, comminuted│         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 59│Grapefruit, other  │      100│       -│       80│        -│Subject to │ 
   │             │than segments      │         │        │         │         │the        │ 
   │             │Comminuted oranges │         │        │         │         │provisions │ 
   │             │and lemons         │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 75│Mandarins          │      100│       -│       80│        -│Subject to │ 
   │             │(including         │         │        │         │         │the        │ 
   │             │tangerines and     │         │        │         │         │provisions │ 
   │             │satsumas);         │         │        │         │         │of         │ 
   │             │clementines,       │         │        │         │         │Protocol 1,│ 
   │             │wilkings and other │         │        │         │         │points 1   │ 
   │             │similar citrus     │         │        │         │         │to 6       │ 
   │             │hybrids, comminuted│         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 79│Grapefruit, other  │      100│       -│       80│     2400│           │ 
   │             │than segments      │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 79│Comminuted oranges │      100│       -│       80│        -│           │ 
   │             │and lemons         │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 91│Grapefruit segments│      100│       -│       80│     3480│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┤         │           │ 
   │ex 2008 30 91│Grapefruit, other  │      100│       -│       60│         │           │ 
   │             │than segments      │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┤         │           │ 
   │ex 2008 30 91│Citrus fruit pulp  │      100│       -│       40│         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┤         │           │ 
   │ex 2008 30 91│Comminuted citrus  │      100│       -│       80│         │           │ 
   │             │fruits             │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 99│Grapefruit segments│      100│       -│       80│     5000│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 30 99│Grapefruit, other  │       80│       -│        -│        -│           │ 
   │             │than segments      │         │        │         │         │           │ 
   │             │Citrus fruit       │         │        │         │         │           │ 
   │             │comminuted         │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 40 71│Slices of pears,   │      100│     100│        0│        -│           │ 
   │             │fried in oil       │         │        │         │         │           │ 
   │ex 2008 50 71│Slices of apricots,│         │        │         │         │           │ 
   │             │fried in oil       │         │        │         │         │           │ 
   │ex 2008 70 71│Slices of peaches, │         │        │         │         │           │ 
   │             │fried in oil       │         │        │         │         │           │ 
   │ex 2008 92 74│Mixtures of sliced │         │        │         │         │           │ 
   │             │fruits, fried in   │         │        │         │         │           │ 
   │             │oil                │         │        │         │         │           │ 
   │ex 2008 92 78│Mixtures of sliced │         │        │         │         │           │ 
   │             │fruits, fried in   │         │        │         │         │           │ 
   │             │oil                │         │        │         │         │           │ 
   │ex 2008 99 68│Slices of apples,  │         │        │         │         │           │ 
   │             │fried in oil       │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2008 50 61   │Apricots           │      100│       -│       20│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2008 50 69   │Other              │      100│       -│       20│        -│Subject to │ 
   │             │                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 50 92│Apricot halves     │      100│       -│       20│        -│Subject to │ 
   │ex 2008 50 94│                   │         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 50 92│Apricot pulp       │      100│     180│        0│        -│           │ 
   │ex 2008 50 94│                   │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2008 92 51│Mixtures of fruits │      100│     250│        0│        -│           │ 
   │ex 2008 92 59│                   │         │        │         │         │           │ 
   │ex 2008 92 72│                   │         │        │         │         │           │ 
   │ex 2008 92 74│                   │         │        │         │         │           │ 
   │ex 2008 92 76│                   │         │        │         │         │           │ 
   │ex 2008 92 78│                   │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 11 11   │Orange juice       │      100│92600,  │       70│        -│           │ 
   │2009 11 19   │                   │         │of      │         │         │           │ 
   │2009 11 91   │                   │         │which,  │         │         │           │ 
   │2009 11 99   │                   │         │in packs│         │         │           │ 
   │2009 19 11   │                   │         │of 2 l  │         │         │           │ 
   │2009 19 19   │                   │         │or less,│         │         │           │ 
   │2009 19 91   │                   │         │not more│         │         │           │ 
   │2009 19 99   │                   │         │than    │         │         │           │ 
   │             │                   │         │22400   │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 20 11   │Grapefruit juice   │      100│       -│       70│    34440│           │ 
   │2009 20 19   │                   │         │        │         │         │           │ 
   │2009 20 99   │                   │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 20 91   │Grapefruit juice   │       70│       -│        -│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 30 11   │Juice of any other │      100│       -│       60│        -│Subject to │ 
   │             │single citrus fruit│         │        │         │         │the        │ 
   │             │                   │         │        │         │         │provisions │ 
   │             │                   │         │        │         │         │of         │ 
   │             │                   │         │        │         │         │Protocol 1,│ 
   │             │                   │         │        │         │         │points 1   │ 
   │             │                   │         │        │         │         │to 6       │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │ex 2009 30 31│Juice of any other │      100│       -│       60│        -│Subject to │ 
   │ex 2009 30 39│single citrus fruit│         │        │         │         │the        │ 
   │             │of adensity not    │         │        │         │         │provisions │ 
   │             │exceeding          │         │        │         │         │of         │ 
   │             │1,33 g/cmu at 20°C,│         │        │         │         │Protocol 1,│ 
   │             │of a value         │         │        │         │         │points 1   │ 
   │             │exceeding ECU 30   │         │        │         │         │to 6       │ 
   │             │per 100 kg net     │         │        │         │         │           │ 
   │             │weight, excluding  │         │        │         │         │           │ 
   │             │lemon juice        │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 30 19   │Other juice of any │       60│       -│        -│        -│           │ 
   │             │other single citrus│         │        │         │         │           │ 
   │             │fruit              │         │        │         │         │           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2009 50      │Tomato juice       │      100│   10200│       60│        -│           │ 
   ├─────────────┼───────────────────┼─────────┼────────┼─────────┼─────────┼───────────┤ 
   │2204 21      │Other wine         │      100│1610 hl │        0│        -│For 1610   │ 
   │             │                   │         │        │         │         │hl: 100%   │ 
   │             │                   │         │        │         │         │reduction  │ 
   │             │                   │         │        │         │         │of the     │ 
   │             │                   │         │        │         │         │specific   │ 
   │             │                   │         │        │         │         │duty       │ 
   └─────────────┴───────────────────┴─────────┴────────┴─────────┴─────────┴───────────┘

    25. --------------------------------
    <*> Duty reduction only applies to ad valorem customs duties except for the products corresponding to the following codes: 0207 22, 0207 42 and 2204 21.
    <**> CN codes corresponding to Regulation (EC) No. 1359/95, OJ L 142 of 26 June 1995.
    <***> Notwithstanding the rules for interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where "ex" CN codes are indicated, the preferential scheme is to be determined by the application of the CN codes and corresponding description taken together.


    PROTOCOL 2 CONCERNING THE ARRANGEMENTS APPLICABLE TO THE IMPORTATION INTO ISRAEL OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY
    1.The products listed in the Annex originating in the Community shall be admitted for importation into Israel according to the conditions contained herein and in the Annex.
    2.Import duties on imports shall be either eliminated or reduced to the level indicated in column "A", within the limit of the tariff quota listed in column "B", and subject to the specific provisions indicated in column "C".
    3.For the quantities imported in excess of the tariff quotas, the general customs duties applied to third countries will apply, subject to the specific provisions indicated in column "C".
    4.For certain products for which no tariff quota is fixed, reference quantities are fixed as indicated in column "C".
    Should the volume of imports of one of the products exceed the reference quantity, Israel may, having regard to an annual review of trade flows which it shall carry out, make the product in question subject to a tariff quota, the volume of which shall be equal to the reference quantity. In that case, for quantities imported in excess of the quota, the duty referred to in point 3 shall apply.
    5.For products for which neither a tariff quota nor a reference quantity is fixed, Israel may fix a reference quantity as provided for in point 4 if, in the light of an annual review of trade flows which it shall carry out, it establishes that the volume of imports of a product or products threatens to cause difficulties on the Israeli market. If, subsequently, the product is subjected to a tariff quota under the conditions set out in point 4, the provisions of point 3 shall apply.
    6.For cheese and curd, the tariff quota shall be increased from 1 January 1997 to 1 January 2000 on the basis of four equal instalments, each corresponding to 10% of this amount.
    Annex
    Israeli code Description Duty Tariff quota (tonnes) Specific provisions
    A В С
    0202 30 Meat of bovine animals, boneless, frozen 0% 6000
    0206 29 Other edible offal of bovine animals, frozen 0% 500
    0402 10 Milk powder, fat content < 1,5% USD 1,5/kg 3000
    0402 21 Milk powder, fat content > 1,5%, no added sugar 3500
    0404 Whey 0% 500
    0405 00 Butter and fats derived from milk USD 1,6/kg 350
    0406 Cheese and curd USD 4/kg 200 Subject to point (6)
    0601 Bulbs, tubers etc., chicory plants and roots 0% Subject to point (5)
    0602 Other live plants Subject to point (5)
    0603 10 Cut flowers, fresh Reference quantity: 1000 tonnes
    0603 90 Dried flowers 50
    ex 0604 10 Mosses and lichens, fresh Subject to point (5)
    0604 91 Foliage, branches and other parts of plants, fresh Subject to point (5)
    ex 0604 99 Foliage, not further prepared than dried Subject to point (5)
    0701 10 Potatoes, seed 0% 8000
    0701 90 Potatoes, other 2500
    0703 20 00 Garlic 25% reduction of General Tariff rate
    0710 21 Peas, frozen 14% 700
    0710 22 Beans, frozen 250
    0710 29 Other leguminous vegetables, frozen 350
    0710 30 Spinach, frozen 300
    0710 80 Other vegetables, frozen 500
    0712 90 Other dried vegetables and mixtures 16% 200
    0713 33 Kidney beans, inc. white pea beans, dried 0% 100
    0713 39 Other beans, dried 150
    0713 50 Broad beans and horse beans, dried 2500
    0713 90 Other dried leguminous vegetables 100 over quota 15% reduction of General Tariff rate
    0802 90 Other nuts 0% 500 over quota 15% reduction of General Tariff rate
    0804 20 90 Figs, dried 0% 500 over quota 20% reduction of General Tariff rate
    0806 20 Grapes, dried 25% reduction of General Tariff rate
    0808 10 Apples 0% 750
    0808 20 90 Quinces 500
    1001 10 Durum wheat 0% 9500
    1001 90 Other wheat and meslin 150000
    1002 00 Rye 0% 10000
    1003 00 Barley 0% 210000
    1005 90 Maize other than seed 0% 11000
    1006 30 Semi-milled or wholly milled rice 3,75% 25000
    1103 13 Groats of corn 0% 235000
    1103 29 Pellets of other cereal 7500
    1104 12 10 Oat flakes 10% Subject to point (5)
    1107 10 Malt, not roasted 0% 7500
    1108 Starches, inulin 25% reduction of General Tariff rate
    1208 10 Flour and meal of soya beans 0% 400
    1209 91 Vegetable seeds 0% 500
    1209 99 Other seeds 500
    1214 10 Lucerne (alfalfa) meal and pellets 0% 1500
    1404 20 Cotton linters 0% 1000
    1507 10 Soya bean oil, crude 13% 7000
    1507 90 Soya bean oil, other 4000
    1512 11 Sunflower or safflower oil crude 9% 1500
    1512 19 Sunflower or safflower oil, other 1500
    1512 21 Cotton oil other 500
    1514 10 Rape oil, crude 13% 3000
    1514 90 Rape oil, other
    1515 19 Linseed oil, other 0% 150
    1515 29 Maize oil, other 9% 600
    1604 13 00 Sardines, in airtight containers 0% 300
    1604 14 00 Tuna, in airtight containers
    1701 Cane or beet sugar and sucrose
    1701 91 Other than raw sugar, containing flavouring matter 0% 265000
    1701 99 Other than raw sugar, other
    1702 30 Glucose < 20% by weight of fructose USD 0,1/kg 1200 15% reduction of General Tariff rate
    1702 60 Other fructose, > 50% by weight of fructose 0% 200
    2002 90 20/3 Tomatoes in powder form 6% 100
    2003 10 00 Mushrooms 10% 5000
    2004 90 10 Other prepared vegetables, frozen 7,5% 300
    2004 90 90 Other prepared vegetables, frozen 10,5%
    2007 99 Jams and jellies 10% 500
    2008 50 10 Apricots 12,0% 150
    2008 50 20/90 Apricots 13,5%
    2008 70 10 Peaches 12,0% 1600
    2008 70 30/90 Peaches 13,5%
    2008 92 20 Mixtures (without strawberries, nuts and citrus) 12,0% 500
    2008 92 30/90 Mixtures (without strawberries, nuts and citrus) 13,5%
    2009 70 Concentrated apple juice, in pack > 100 l 0% 750
    2207 10 Undenatured ethyl alcohol > 80% vol alcohol USD 2,75 per l of alcohol 3000
    2301 10 Flours, meals, pellets of meat or meat offal 0% 14000
    2303 10 Residues of starch manufacture 0% 2200
    2304 10 Soya bean oil cake 10% 1800
    2306 40 Rape seed meal 10% 3500
    2309 10 10 Biscuits for dogs 25% 1700
    2309 10 20 Containing 15% to 35% protein materials and not less than 4% fat material 8%
    2309 10 90 Other dog and cat food 2%
    2309 90 10 Biscuits for dogs 25% 7000
    2309 90 20 Containing 15% to 35% protein materials and not less than 4% fat material 8%
    2309 90 30 Food for ornamental fishes and birds 40%
    2309 90 90 Other animal food 2%
    2401 10 Tobacco not stemmed/stripped 0,07 nis/k 1700
    2401 20 Tobacco partly or wholly stemmed/stripped

    PROTOCOL 3 CONCERNING PLANT PROTECTION MATTERS
    Without prejudice to the provisions of the Agreement on the Application of Sanitary and Phytosanitary Measures annexed to the Agreement establishing the WTO, and in particular Articles 2 and 6 thereof, the Parties agree that from the entry into force of this Agreement:
    (a) on their mutual trade, the requirement for phytosanitary certification shall apply:
    - in respect of cut flowers:
    - only to the genera dendranthema, dianthus and pelargonium for introduction into the Community,
    - and only to rosa, dendranthema, dianthus, pelargonium, gypsophilia and anemone for introduction into Israel, and
    - in respect of fruits:
    - only to citrus, fortunella, poncirus and their hybrids annona, cydonia, diospyros, malus, mangifera, passiflore, prunus, psidium, pyrus, ribes, syzygium and vacci for introduction into the Community,
    - and to all the genera for introduction into Israel,
    (b) on their mutual trade, the requirement for a phytosanitary permit for the introduction of plants or plant products will only apply to enable the introduction of those plants or plant products which would otherwise be prohibited, based on a pest risk analysis,
    (c) a Party which envisages the introduction of new phytosanitary measures which could adversely affect specifically existing trade between the parties, shall hold consultations with the other Party to examine the envisaged measures and their effect.
    PROTOCOL 4 CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE COOPERATION
    Title I. GENERAL PROVISIONS
    For the purposes of this Protocol:
    (a) "manufacture" means any kind of working or processing including assembly or specific operations;
    (b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
    (c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;
    (d) "goods" means both materials and products;
    (e) "customs value" means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994 (WTO Agreement on Customs Valuation);
    (f) "ex-works price" means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out or to the person who arranged for the last working or processing to be carried outside the territories of the Parties provided the price includes the value of all the materials used, minus all internal taxes which are, or may be, repaid when the product obtained is exported;
    (g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territories concerned;
    (h) "value of originating materials" means the customs value of such materials as defined in subparagraph (g) applied mutatis mutandis;
    (i) "chapters" and "headings" means the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as "the Harmonised System" or "HS";
    (j) "classified" refers to the classification of a product or material under a particular heading;
    (k) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice.
    Title II. DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
    For the purpose of implementing the Agreement and without prejudice to the provisions of Article 3 of this Protocol, the following products shall be considered as:
    1.products originating in the Community:
    (a) products wholly obtained in the Community, within the meaning of Article 4 of this Protocol;
    (b) products obtained in the Community which contain materials not wholly obtained there, provided that the said materials have undergone sufficient working and processing in the Community within the meaning of Article 5 of this Protocol;
    2.products originating in Israel:
    (a) products wholly obtained in Israel within the meaning of Article 4 of this Protocol;
    (b) products obtained in Israel which contain materials not wholly obtained there, provided that the said materials have undergone sufficient working or processing in Israel within the meaning of Article 5 of this Protocol.
    1.Notwithstanding Article 2 (1) (b), materials originating in Israel within the meaning of this Protocol shall be considered as materials originating in the Community and it shall not be necessary that such materials have undergone sufficient working or processing.
    2.Notwithstanding Article 2 (2) (b), materials originating in the Community within the meaning of this Protocol shall be considered as materials originating in Israel and it shall not be necessary that such materials have undergone working or processing.
    1.The following shall be considered as wholly obtained either in the Community or in Israel:
    (a) mineral products extracted from their soil or from their seabed;
    (b) vegetable products harvested there;
    (c) live animals born and raised there;
    (d) products from live animals raised there;
    (e) products obtained by hunting or fishing there;
    (f) products of sea fishing and other products taken from the sea by their vessels;
    (g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);
    (h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or use as waste;
    (i) waste and scrap resulting from manufacturing operations conducted there;
    (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
    (k) goods produced exclusively from products specified in subparagraphs (a) to (j).
    2.The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
    - which are registered or recorded in a Member State of the Community or in Israel,
    - which sail under the flag of a Member State of the Community or of Israel,
    - which are owned to an extent of at least 50% by nationals of a Member State of the Community or of Israel, or by a company with its head office in one of these States or in Israel, of which the manager or managers, chairman of the board of directors or the supervisory board, and the majority of the members of such boards are nationals of Member States of the Community or of Israel and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to these States, to Israel, to their public bodies or to their nationals,
    - of which the master and officers are nationals of Member States of the Community or of Israel,
    - of which at least 75% of the crew are nationals of Member States of the Community or of Israel.
    3.The terms the "Community" and "Israel" shall also cover the territorial waters which surround the Member States of the Community and Israel.
    Sea-going vessels, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the Community or of Israel provided that they satisfy the conditions set out in paragraph 2.
    1.For the purposes of Article 2, products which are not wholly obtained in the Community or in Israel are considered to be sufficiently worked or processed there when the conditions set out in the list in Annex II, in conjunction with the Notes in Annex I, are fulfilled.
    These conditions indicate, for all products covered or not by the Agreement, the working or processing which must be carried out on the non-originating materials used in the manufacture of these products, and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list for that product, is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
    2.Notwithstanding paragraph 1 and except as provided in Article 12 (4), non-originating materials which, according to the conditions set out in the list for a given product, should not be used in the manufacture of this product may nevertheless be used, provided that:
    (a) their total value does not exceed 10% of the ex-works price of the product;
    (b) where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages are not exceeded through the application of this paragraph.
    This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
    3.Paragraphs 1 and 2 shall apply except as provided in Article 6.
    The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:
    (a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
    (b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
    (c) (i) changes of packaging and breaking up and assembly of packages;
    (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
    d) affixing marks, labels and other like distinguishing signs on products or their packaging;
    e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating in the Community or in Israel;
    f) simple assembly of parts to constitute a complete product;
    g) a combination of two or more operations specified in subparagraphs (a) to (f);
    h) slaughter of animals.
    1.The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
    Accordingly, it follows that:
    (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
    (b) when a consignment consists of a ber of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.
    2.Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
    Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
    Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.
    In order to determine whether a product originates in the Community or in Israel it shall not be necessary to establish whether the electrical energy, fuel, plant and equipment as well as machines and tools used to obtain such product, or whether any goods, used in the course of production which do not enter and which were not intended to enter into the final composition of the product, are originating or not.
    Title III. TERRITORIAL REQUIREMENTS
    The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or in Israel. For this purpose, the acquisition of originating status shall be considered as interrupted when goods which have undergone working or processing in the Party concerned have left the territory of this Party, except as provided in Articles 12 and 13.
    1.The acquisition of originating status in one of the Parties under the conditions set out in Title II shall not be affected by working or processing carried out outside this Party and subsequently reimported there, provided that:
    (a) the said materials are wholly obtained in the Party concerned or have undergone their working or processing going beyond the insufficient operations listed in Article 6 prior to their exportation; and
    (b) it can be demonstrated to the satisfaction of the customs authorities that:
    (i) the reimported goods result from the working or processing of the exported materials; and
    (ii) the total added value acquired outside the Party concerned through the application of this Article does not exceed 10% of the ex-works price of the final product for which originating status is claimed.
    2.For the purposes of paragraph 1, the conditions set out in Title II relative to the acquisition of originating status shall not apply in respect of working or processing carried out outside the Party concerned. Nevertheless, where, in the relevant list of Annex II, a rule giving the maximum value of all the non-originating materials used is applied in determining the originating status of the final product concerned, the total value of the non-originating materials used in the Party concerned and the total added value acquired outside this Party through the application of this Article taken together shall not exceed the percentage given.
    3.For the purposes of paragraphs 1 and 2, "total added value" shall mean all costs accumulated outside the Party concerned, including all the value of the materials added there.
    4.Paragraphs 1 and 2 shall not apply to products which do not fulfil the conditions set out in the relevant list rule and which can only be considered as sufficiently worked or processed as a result of the application of the general tolerance in Article 5 (2).
    5.Paragraphs 1 and 2 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
    Goods exported from the Community or Israel to a third country and subsequently returned, shall be considered as never having left the concerned Party if it can be demonstrated to the satisfaction of the customs authorities that:
    (a) the goods returned are the same goods as those exported; and
    (b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
    1.The preferential treatment provided for under the Agreement applies only to products or materials which are transported between the territories of the Community and Israel without entering any other territory. However, goods originating in the Community or in Israel and constituting one single consignment which is not split up may be transported through territory other than that of the Community or Israel with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing and that they have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.
    Products originating in the Community or in Israel may be transported by pipeline across territory other than that of the Community or that of Israel.
    2.Evidence that the conditions set out in paragraph 1 have been fulfilled may be supplied to the customs authorities of the importing country by the production of:
    (a) a through bill of lading issued in the exporting country covering the passage through the country of transit; or
    (b) a certificate issued by the customs authorities of the country of transit:
    (i) giving an exact description of the products;
    (ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships used; and
    (iii) certifying the conditions under which the products remained in the transit country; or
    c) failing these, any substantiating documents.
    1.Products sent from one of the Parties for exhibition in a third country and sold after the exhibition for importation in another Party shall benefit on importation from the provisions of the Agreement on condition that the products meet the requirements of this Protocol entitling them to be recognised as originating in the Community or in Israel and provided that it is shown to the satisfaction of the customs authorities that:
    (a) an exporter has consigned these products from one of the Parties to the country in which the exhibition is held and has exhibited them there;
    (b) the products have been sold or otherwise disposed of by that exporter to a person in another Party;
    (c) the products have been consigned during the exhibition or immediately thereafter to the latter Party in the state in which they were sent for exhibition; and
    (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
    2.A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
    3.Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
    Title IV. DRAWBACK OR EXEMPTION
    1.Non-originating materials used in the manufacture of products originating in the Community or in Israel within the meaning of this Protocol for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in any of the Parties to drawback of, or exemption from, customs duties of whatever kind.
    2.The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in any of the Parties to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use in this Party.
    3.The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
    4.The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 7 (2), accessories, spare parts and tools within the meaning of Article 8 and products in a set within the meaning of Article 9 when such items are non-originating.
    5.The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies.
    Title V. PROOF OF ORIGIN
    1.Originating products within the meaning of this Protocol shall, on importation into one of the Parties, benefit from the Agreement upon submission of either:
    (a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
    (b) in the cases specified in Article 22 (1), a declaration, the text of which appears in Annex IV, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "invoice declaration").
    2.Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from this Agreement without it being necessary to submit any of the documents referred to above.
    1.A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
    2.For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III.
    These forms shall be completed in one of the languages in which the Agreement is drawn up, in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
    3.The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
    4.The movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Community if the goods to be exported can be considered as products originating in the Community within the meaning of Article 2 (1) of this Protocol. The movement certificate EUR.1 shall be issued by the customs authorities of Israel if the goods to be exported can be considered as products originating in Israel within the meaning of Article 2 (2) of this Protocol.
    5.When the provisions of Article 3 are applied, the customs authorities of the Member State of the Community or of Israel may issue movement certificates EUR.1 under the conditions laid down in this Protocol if the goods to be exported can be considered as originating products within the meaning of this Protocol and provided that the goods covered by the movement certificates EUR.1 are in the Community or in Israel.
    In these cases movement certificates EUR.1 shall be issued subject to the presentation of the proof of origin previously issued or made out. This proof of origin must be kept for at least three years by the customs authorities of the exporting State.
    6.The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check which they consider appropriate.
    The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
    7.The date of issue of the movement certificate EUR.1 shall be indicated in the part of the certificate reserved for the customs authorities.
    8.A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country when the products to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.
    1.Notwithstanding Article 18 (8), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
    (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
    (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
    2.For the implementation of paragraph 1, the exporter must indicate in this application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
    3.The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
    4.Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:
    "ISSUED RETROSPECTIVELY", <*>

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    5.The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.
    1.In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
    2.The duplicate issued in this way must be endorsed with one of the following words:
    "DUPLICATE", <*>

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    3.The endorsement referred to in paragraph 2, the date of issue and the serial ber of the original certificate shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.
    4.The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
    1.It shall at any time be possible to replace one or more movement certificates EUR.1 by one or more other certificates provided that this is done by the customs office responsible for controlling the goods.
    2.The replacement certificate shall be regarded as a definite movement certificate EUR.1 for the purpose of the application of this Protocol, including the provisions of this Article.
    3.The replacement certificate shall be issued on the basis of a written request from the re-exporter, after the authorities concerned have verified the information supplied in the applicant's request. The date and serial ber of the original movement certificate EUR.1 shall be given in box 7.
    1.An invoice declaration as referred to in Article 17 (1) (b) may be made out:
    (a) by an approved exporter within the meaning of Article 23;
    (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed ECU 6000.
    2.An invoice declaration may be made out if the products concerned can be considered as products originating in one of the Parties and fulfil the other requirements of this Protocol.
    3.The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
    4.An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex in accordance with the provisions of the domestic law of the exporting country. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
    5.Invoice declarations shall bear the original signature of the exporter in manuscript.
    However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
    6.An invoice declaration may be made out by the exporter when the products to which it relates are exported (or exceptionally after exportation). If the invoice declaration is made out after the products to which it relates have been declared to the customs authorities in the importing country, this invoice declaration must bear a reference to the documents already submitted to these authorities.
    1.The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as "approved exporter", who makes frequent shipments of products under this Agreement, and who offers to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of those products as well as the fulfilment of the other requirements of this Protocol, to make out invoice declarations irrespective of the value of the products concerned.
    2.The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
    3.The customs authorities shall grant to the approved exporter a customs authorisation ber which shall appear on the invoice declaration.
    4.The customs authorities shall monitor the use of the authorisation by the approved exporter.
    5.The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
    1.A movement certificate EUR.1 shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
    An invoice declaration shall be valid for four months from the date it was made out by the exporter and must be submitted within the said period to the customs authorities of the importing country.
    2.Movement certificates EUR.1 and invoice declarations which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to reasons of force majeure or exceptional circumstances.
    3.In other cases of belated presentation, the customs authorities of the importing country may accept the movement certificates EUR.1 or invoice declarations where the products have been submitted to them before the said final date.
    Movement certificates EUR.1 and invoice declarations shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a movement certificate EUR.1 or an invoice declaration. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
    Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System falling within Sections XVI and XVII or heading Nos. 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
    1.Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a formal proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that document.
    2.Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
    3.Furthermore, the total value of these products must not exceed ECU 500 in the case of small packages or ECU 1200 in the case of products forming part of travellers' personal luggage.
    1.The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 18 (3).
    2.The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22 (3).
    3.The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 18 (2).
    4.The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
    1.The discovery of slight discrepancies between the statements made in a movement certificate EUR.1, or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the movement certificate EUR.1, or the invoice declaration, null and void if it is duly established that this document does correspond to the products submitted.
    2.Obvious formal errors such as typing errors on a movement certificate EUR.1, or an invoice declaration, should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
    1.Amounts in the national currency of the exporting country equivalent to the amounts expressed in ecus shall be fixed by the exporting country and communicated to the other Parties.
    When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country.
    If the goods are invoiced in the currency of another Member State of the Community the importing State shall recognise the amount notified by the country concerned.
    2.Up to and including 30 April 2000, the amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in ecus as at 1 October 1994.
    For each successive period of five years, the amounts expressed in ecus and their equivalents in the national currencies of the States shall be reviewed by the Association Council on the basis of the exchange rates of the ecu as at the first working day in October in the year immediately preceding that five-year period.
    When carrying out this review, the Association Council shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in ecus.
    Title VI. ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
    The customs authorities of the Member States and of Israel shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of EUR.1 certificates and with the addresses of the customs authorities responsible for issuing movement certificates EUR.1 and for verifying those certificates and invoice declarations.
    1.Subsequent verification of movement certificates EUR.1 and of invoice declarations shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
    2.For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1, and the invoice, if it has been submitted, or the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons of substance or form for an inquiry.
    They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given on the movement certificate EUR.1 or the invoice declaration is incorrect.
    3.The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check which they consider appropriate.
    4.If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary.
    5.The customs authorities requesting the verification shall be informed of the results of this verification within a maximum period of 10 months. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as originating products and fulfil the other requirements of this Protocol.
    Where the cumulation provisions of Article 3 (2) and Article 18 (4) were applied, the reply shall include a copy (copies) of the movement certificate(s) or invoice declaration(s) relied upon.
    6.If in cases of reasonable doubt there is no reply within 10 months or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in the case of force majeure or in exceptional circumstances, refuse entitlement to the preferences.
    Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.
    In all cases the settlement of disputes between the importer and the customs authorities of the importing State shall be under the legislation of the said State.
    Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
    1.The Member States and Israel shall take all necessary steps to ensure that products traded under cover of a movement certificate EUR.1, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.
    2.By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in Israel are imported into a free zone under cover of an EUR.1 certificate and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.
    Title VII. CEUTA AND MELILLA
    1.The term "Community" used in this Protocol does not cover Ceuta or Melilla. The term "products originating in the Community" does not cover products originating in these zones.
    2.This Protocol shall apply mutatis mutandis to products originating in Ceuta and Melilla, subject to particular conditions set out in Article 37.
    1.The following provisions shall apply instead of Articles 2 and 3 (1) and (2) and references to these Articles shall apply mutatis mutandis to this Article.
    2.Provided they have been transported directly in accordance with the provisions of Article 14, the following shall be considered as:
    (1) products originating in Ceuta and Melilla:
    (a) products wholly obtained in Ceuta and Melilla;
    (b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
    (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of this Protocol; or that
    (ii) those products are originating in the Community or Israel within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 6.
    (2) products originating in Israel:
    (a) products wholly obtained in Israel;
    (b) products obtained in Israel, in the manufacture of which products other than those referred to in (a) are used, provided that:
    (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of this Protocol;
    or that
    (ii) those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 6.
    3.Ceuta and Melilla shall be considered as a single territory.
    4.The exporter or his authorised representative shall enter "Israel" and "Ceuta and Melilla" in box 2 of movement certificates EUR.1. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of movement certificates EUR.1.
    5.The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
    Title VIII. FINAL PROVISIONS
    The Association Council may decide to amend the provisions of this Protocol.
    1.A Customs Cooperation Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field which may be entrusted to it.
    2.The Committee shall be composed, on the one hand, of experts of the Member States and of officials of the department of the Commission of the European Communities who are responsible for customs questions and, on the other hand, of experts nominated by Israel.
    The Annexes to this Protocol shall form an integral part thereof.
    The Community and Israel shall each take the steps necessary to implement this Protocol.
    The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of the Agreement are either in transit or are in the Community or in Israel in temporary storage, in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing State, within four months of that date, of a certificate EUR.1 endorsed retrospectively by the competent authorities of the exporting State together with the documents showing that the goods have been transported directly.
    Annex I
    INTRODUCTORY NOTES
    Preliminary remarks
    The rules established in the present list are only applicable to products covered by the Agreement.
    Note 1
    1.1.The first two columns in the list describe the product obtained. The first column gives the heading ber, or chapter ber, used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an "ex", this signifies that the rule in columns 3 or 4 only applies to the part of that heading or chapter as described in column 2.
    1.2.Where several heading bers are grouped together in column 1 or a chapter ber is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in columns 3 or 4 applies to all products which, under the Harmonised System, are classified within headings of the chapter or within any of the headings grouped together in column 1.
    1.3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
    1.4.Where, for any entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
    Note 2
    2.1.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.
    2.2.Where a rule states that "materials of any heading" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No...." means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
    2.3.If a product made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.
    For example:
    An engine of heading No. 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40% of the ex-works price, is made from "other alloy steel roughly shaped by forging" of heading No. 7224.
    If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No. ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
    2.4.The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
    2.5.When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
    Example:
    The rule for fabrics of ex Chapter 50 to Chapter 55 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
    2.6.Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also note 5.2 below in relation to textiles.)
    Example:
    The rule for prepared food of heading No. 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.
    However, this does not apply to products which, although they cannot be manufactured from the particular material specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
    Example:
    In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.
    2.7.Where in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
    Note 3
    3.1.The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, the term "natural fibres" includes fibres that have been carded, combed or otherwise processed but not spun.
    3.2.The term "natural fibres" includes horsehair of heading No. 0503, silk of heading Nos. 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos. 5101 to 5105, the cotton fibres of heading Nos. 5201 to 5203 and the other vegetable fibres of heading Nos. 5301 to 5305.
    3.3.The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
    3.4.The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings Nos. 5501 to 5507.
    Note 4
    4.1.Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product, which, taken together, represent 10% or less of the total weight of all the basic textile materials used (See also notes 4.3 and 4.4).
    4.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials.
    The following are the basic textile materials:
    - silk
    - wool
    - coarse animal hair
    - fine animal hair
    - horsehair
    - cotton
    - paper-making materials and paper
    - flax
    - true hemp
    - jute and other textile bast fibres
    - sisal and other textile fibres of the genus Agave
    - coconut, abaca, ramie and other vegetable textile fibres
    - synthetic man-made filaments
    - artificial man-made filaments
    - synthetic man-made staple fibres
    - artificial man-made staple fibres.
    Example:
    A yarn of heading No. 5205 made from cotton fibres of heading No. 5203 and synthetic staple fibres of heading No. 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10% of the yarn.
    Example:
    A woollen fabric of heading No. 5112 made from woollen yarn of heading No. 5107 and synthetic yarn of staple fibres of heading No. 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used up to a weight of 10% of the fabric.
    Example:
    Tufted textile fabric of heading No. 5802 made from cotton yarn of heading No. 5205 and cotton fabric of heading No. 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
    Example:
    If the tufted textile fabric concerned had been made from cotton yarn of heading No. 5205 and synthetic fabric of heading No. 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
    Example:
    A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10% of the weight of the textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.
    4.3.In the case of fabrics incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20% in respect of this yarn.
    4.4.In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30% in respect of this strip.
    Note 5
    5.1.In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials with the exception of linings and interlinings which do not satisfy the rule set out in the list in column 3 for the made-up products concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8% of the ex-works price of the product.
    5.2.Materials which are not classified within Chapters 50 to 63 may be used freely, whether or not they contain textiles.
    Example:
    If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners normally contain textiles.
    5.3.Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
    Note 6
    6.1.For the purposes of heading Nos. ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the "specific processes" are the following:
    (a) vacuum distillation;
    (b) redistillation by a very thorough fractionation process <*>;

    --------------------------------
    <*> See additional explanatory note 4(b) to Chapter 27 of the Combined Nomenclature.


    (c) cracking;
    (d) reforming;
    (e) extraction by means of selective solvents;
    (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
    (g) polymerisation;
    (h) alkylation;
    (i) isomerisation.
    6.2.For the purposes of heading Nos. 2710, 2711 and 2712, the "specific processes" are the following:
    (a) vacuum distillation;
    (b) redistillation by a very thorough fractionation process;
    (c) cracking;
    (d) reforming;
    (e) extraction by means of selective solvents;
    (f) the process comprising all the following operations: processing with concentrated sulphuric acid (oleum) or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
    (g) polymerisation;
    (h) alkylation;
    (i) isomerisation;
    (k) (in respect of heavy oils falling within heading No. ex 2710 only) desulphurisation with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);
    (l) (in respect of products falling within heading No. 2710 only) deparaffining by a process other than filtering;
    (m) (in respect of heavy oils falling within heading No. ex 2710 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No. ex 2710 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
    (n) (in respect of fuel oils falling within heading No. ex 2710 only) atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;
    (o) (in respect of heavy oils other than gas oils and fuel oils falling within heading No. ex 2710 only) treatment by means of a high-frequency electrical brush-discharge.
    6.3.For the purposes of heading Nos. ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.
    Annex II
    LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
  25.    ┌─────────────┬─────────────────────┬────────────────────────────┐ 
   │ HS heading  │    Description of   │    Working or processing   │ 
   │     No.     │        product      │        carried out on      │ 
   │             │                     │ non-originating materials  │ 
   │             │                     │  that confers originating  │ 
   │             │                     │            status          │ 
   ├─────────────┼─────────────────────┼────────────────────────────┤ 
   │    (1)      │         (2)         │      (3)      or     (4)   │ 
   ├─────────────┼─────────────────────┼────────────────┬───────────┤ 
   │Chapter 01   │Live animals         │<1>             │           │ 
   │ex Chapter 02│Meat and edible      │Manufacture in  │           │ 
   │             │meat offal; except   │which all the   │           │ 
   │             │for heading Nos.     │materials used  │           │ 
   │             │0201, 0202, 0206     │are classified  │           │ 
   │             │and 0210 for which   │within a heading│           │ 
   │             │the rules are set    │other than that │           │ 
   │             │out below            │of the product  │           │ 
   │0201         │Meat of bovine       │Manufacture from│           │ 
   │             │animals, fresh or    │materials of any│           │ 
   │             │chilled              │heading except  │           │ 
   │             │                     │meat of bovine  │           │ 
   │             │                     │animals, frozen │           │ 
   │             │                     │of heading      │           │ 
   │             │                     │No. 0202        │           │ 
   │0202         │Meat of bovine       │Manufacture from│           │ 
   │             │animals, frozen      │materials of any│           │ 
   │             │                     │heading except  │           │ 
   │             │                     │meat of bovine  │           │ 
   │             │                     │animals, fresh  │           │ 
   │             │                     │or chilled of   │           │ 
   │             │                     │heading No. 0201│           │ 
   │0206         │Edible offal of      │Manufacture from│           │ 
   │             │bovine animals,      │materials of any│           │ 
   │             │swine, sheep, goats, │heading except  │           │ 
   │             │horses, asses, mules │carcases of     │           │ 
   │             │or hinnies, fresh,   │headings        │           │ 
   │             │chilled or frozen    │Nos. 0201 to    │           │ 
   │             │                     │0205            │           │ 
   │0210         │Meat and edible meat │Manufacture from│           │ 
   │             │offal, salted, in    │materials of any│           │ 
   │             │brine, dried or      │heading except  │           │ 
   │             │smoked; edible       │meat and offal  │           │ 
   │             │flours and meals of  │of heading      │           │ 
   │             │meat or meat offal   │Nos. 0201 to    │           │ 
   │             │                     │0206 and 0208 or│           │ 
   │             │                     │poultry liver of│           │ 
   │             │                     │heading No. 0207│           │ 
   │ex Chapter 03│Live fish and        │<1>             │           │ 
   │             │crustaceans, live    │                │           │ 
   │             │molluscs and other   │                │           │ 
   │             │aquatic              │                │           │ 
   │             │invertebrates        │                │           │ 
   │0302 to      │Fish, other than     │Manufacture in  │           │ 
   │0305         │live fish            │which all the   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │Chapter 3 used  │           │ 
   │             │                     │mustbe wholly   │           │ 
   │             │                     │obtained        │           │ 
   │ex 0306      │Crustaceans, except  │Manufacture in  │           │ 
   │             │live crustaceans     │which all the   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │Chapter 3 used  │           │ 
   │             │                     │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex 0307      │Molluscs; aquatic    │Manufacture in  │           │ 
   │             │invertebrates other  │which all the   │           │ 
   │             │than crustaceans and │materials of    │           │ 
   │             │molluscs except live │Chapter 3 used  │           │ 
   │             │molluscs             │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex Chapter 04│Dairy produce except │Manufacture in  │           │ 
   │             │for heading Nos.     │which all the   │           │ 
   │             │0402, 0403, 0404 to  │materials used  │           │ 
   │             │0406; edible         │are classified  │           │ 
   │             │products of animal   │within a heading│           │ 
   │             │origin, not          │other than that │           │ 
   │             │elsewhere specified  │of the product  │           │ 
   │             │or included          │                │           │ 
   │0402,        │Dairy products       │Manufacture from│           │ 
   │0404 to      │                     │materials of any│           │ 
   │0406         │                     │heading except  │           │ 
   │             │                     │milk or cream of│           │ 
   │             │                     │heading Nos.    │           │ 
   │             │                     │0401 or 0402    │           │ 
   │0403         │Buttermilk,          │Manufacture in  │           │ 
   │             │curdled milk and     │which:          │           │ 
   │             │cream, yogurt,       │- all the       │           │ 
   │             │kephir and other     │materials of    │           │ 
   │             │fermented or         │Chapter 4 used  │           │ 
   │             │acidified milk and   │must be wholly  │           │ 
   │             │cream, whether or    │obtained        │           │ 
   │             │not concentrated or  │- any fruit     │           │ 
   │             │containing added     │juice (except   │           │ 
   │             │sugar or other       │those of        │           │ 
   │             │sweetening matter or │pineapple, lime │           │ 
   │             │flavoured or         │or grapefruit)  │           │ 
   │             │containing added     │of heading No.  │           │ 
   │             │fruit or cocoa       │2009 used must  │           │ 
   │             │                     │be wholly       │           │ 
   │             │                     │obtained, and   │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │any materials of│           │ 
   │             │                     │Chapter 17 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │0407         │Birds' eggs, in      │<1>             │           │ 
   │             │shell, fresh,        │                │           │ 
   │             │preserved or cooked  │                │           │ 
   │0408         │Birds' eggs, not     │Manufacture from│           │ 
   │             │in shell and egg     │materials of any│           │ 
   │             │yolks, fresh, dried, │heading except  │           │ 
   │             │cooked, by steaming  │birds' eggs of  │           │ 
   │             │or by boiling in     │heading No. 0407│           │ 
   │             │water, moulded,      │                │           │ 
   │             │frozen or otherwise  │                │           │ 
   │             │preserved, whether   │                │           │ 
   │             │or not containing    │                │           │ 
   │             │added sugar or other │                │           │ 
   │             │sweetening matter    │                │           │ 
   │0409         │Natural honey        │<1>             │           │ 
   │ex Chapter 05│Products of animal   │Manufacture in  │           │ 
   │             │origin, not          │which all the   │           │ 
   │             │elsewhere specified  │materials used  │           │ 
   │             │or  included except  │are classified  │           │ 
   │             │for heading Nos. ex  │within a heading│           │ 
   │             │0502 and ex 0506 for │other than that │           │ 
   │             │which the rules are  │of the product  │           │ 
   │             │set out below        │                │           │ 
   │ex 0502      │Prepared pigs',      │Cleaning,       │           │ 
   │             │hogs' or boars'      │disinfecting,   │           │ 
   │             │bristles and hair    │sorting and     │           │ 
   │             │                     │straightening of│           │ 
   │             │                     │bristles and    │           │ 
   │             │                     │hair            │           │ 
   │ex 0506      │Bones and horn-cores │Manufacture in  │           │ 
   │             │unworked             │which all the   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │Chapter 2 used  │           │ 
   │             │                     │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │Chapter 06   │Vegetable products   │<1>             │           │ 
   │ex Chapter 07│Edible vegetables    │<1>             │           │ 
   │             │and certain roots    │                │           │ 
   │             │and tubers except    │                │           │ 
   │             │for heading Nos. 0710│                │           │ 
   │             │to 0713 for which    │                │           │ 
   │             │the rules are set    │                │           │ 
   │             │out below            │                │           │ 
   │ex 0710      │Edible vegetables,   │Manufacture in  │           │ 
   │to           │frozen or dried,     │which all the   │           │ 
   │ex 0713      │provisionally        │vegetable       │           │ 
   │             │preserved except for │materials used  │           │ 
   │             │heading Nos. ex 0710 │must be wholly  │           │ 
   │             │and ex 0711 for      │obtained        │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below        │                │           │ 
   │ex 0710      │Sweetcorn (uncooked  │Manufacture from│           │ 
   │             │or cooked by         │fresh or chilled│           │ 
   │             │steaming or boiling  │sweetcorn       │           │ 
   │             │in water), frozen    │                │           │ 
   │ex 0711      │Sweetcorn,           │Manufacture from│           │ 
   │             │provisionally        │fresh or chilled│           │ 
   │             │preserved            │sweetcorn       │           │ 
   │ex Chapter 08│Edible fruit and     │<1>             │           │ 
   │             │nuts; peel of citrus │                │           │ 
   │             │fruits or melons     │                │           │ 
   │             │except for heading   │                │           │ 
   │             │Nos. 0811, 0812, 0813│                │           │ 
   │             │and 0814 for which   │                │           │ 
   │             │the rules are set    │                │           │ 
   │             │out below            │                │           │ 
   │0811         │Fruit and nuts,      │                │           │ 
   │             │uncooked or cooked   │                │           │ 
   │             │by steaming or       │                │           │ 
   │             │boiling in water,    │                │           │ 
   │             │frozen, whetheror    │                │           │ 
   │             │not containing added │                │           │ 
   │             │sugar or other       │                │           │ 
   │             │sweetening matter:   │                │           │ 
   │             │- Containing added   │Manufacture in  │           │ 
   │             │sugar                │which the value │           │ 
   │             │                     │of any materials│           │ 
   │             │                     │of Chapter 17   │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │fruit or nuts   │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │0812         │Fruit and nuts       │Manufacture in  │           │ 
   │             │provisionally        │which all the   │           │ 
   │             │preserved (for       │fruit or nuts   │           │ 
   │             │examble, by sulphur  │used must be    │           │ 
   │             │dioxide gas, in      │wholly obtained │           │ 
   │             │brine, in sulphur    │                │           │ 
   │             │water or in other    │                │           │ 
   │             │preservative         │                │           │ 
   │             │solutions), but      │                │           │ 
   │             │unsuitable in        │                │           │ 
   │             │that state for       │                │           │ 
   │             │immediate            │                │           │ 
   │             │consumption          │                │           │ 
   │0813         │Fruit, dried, other  │Manufacture in  │           │ 
   │             │than that of heading │which all the   │           │ 
   │             │Nos. 0801 to 0806;   │fruit or nuts   │           │ 
   │             │mixtures of nuts or  │used must be    │           │ 
   │             │dried fruits of this │wholly obtained │           │ 
   │             │chapter              │                │           │ 
   │0814         │Peel of citrus fruit │Manufacture in  │           │ 
   │             │or melons (including │which all the   │           │ 
   │             │water-melons),       │fruit or nuts   │           │ 
   │             │fresh, frozen, dried │used must be    │           │ 
   │             │or provisionally     │wholly obtained │           │ 
   │             │preserved in brine,  │                │           │ 
   │             │in sulphur water or  │                │           │ 
   │             │in other             │                │           │ 
   │             │preservative         │                │           │ 
   │             │solutions            │                │           │ 
   │ex Chapter 09│Coffee, tea, mate    │<1>             │           │ 
   │             │and spices,          │                │           │ 
   │             │excluding the        │                │           │ 
   │             │mixtures of spice    │                │           │ 
   │             │of heading No. 0910  │                │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below    │                │           │ 
   │ex 0910      │Mixtures referred    │Manufacture in  │           │ 
   │             │to in note 1(b) to   │which all       │           │ 
   │             │this chapter         │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │Chapter 10   │Cereals              │<1>             │           │ 
   │ex Chapter 11│Products of the      │Manufacture in  │           │ 
   │             │milling industry;    │which all the   │           │ 
   │             │malt, starches;      │cereals, edible │           │ 
   │             │inulin; wheat        │vegetables,     │           │ 
   │             │gluten, except for   │roots and tubers│           │ 
   │             │heading No. ex 1106  │of heading      │           │ 
   │             │for which the rule   │No. 0714 or     │           │ 
   │             │is set out below     │fruit used must │           │ 
   │             │                     │be wholly       │           │ 
   │             │                     │obtained        │           │ 
   │ex 1106      │Flour and meal of    │Drying and      │           │ 
   │             │the dried, shelled   │milling of      │           │ 
   │             │leguminous           │leguminous      │           │ 
   │             │vegetables of        │vegetables of   │           │ 
   │             │heading No. 0713     │heading No. 0708│           │ 
   │ex Chapter 12│Oil seeds and        │<1>             │           │ 
   │             │oleaginous fruits;   │                │           │ 
   │             │miscellaneous grains,│                │           │ 
   │             │seeds and fruit;     │                │           │ 
   │             │industrial or        │                │           │ 
   │             │medicinal plants;    │                │           │ 
   │             │straw and fodder;    │                │           │ 
   │             │excluding flours and │                │           │ 
   │             │meals of oil seeds   │                │           │ 
   │             │or oleaginous        │                │           │ 
   │             │fruits, other than   │                │           │ 
   │             │those of mustard for │                │           │ 
   │             │which the rule is    │                │           │ 
   │             │set out below        │                │           │ 
   │1208         │Flours and meals     │Manufacture in  │           │ 
   │             │of oil seeds or      │which all the   │           │ 
   │             │oleaginous fruits,   │materials used  │           │ 
   │             │other than those     │are classified  │           │ 
   │             │of mustard           │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 13│Lac; gums, resins    │Manufacture in  │           │ 
   │             │and other vegetable  │which all the   │           │ 
   │             │saps and extracts    │materials used  │           │ 
   │             │except for heading   │are classified  │           │ 
   │             │No. 1301 for which   │within a heading│           │ 
   │             │the rule is set out  │other than that │           │ 
   │             │below                │of the product  │           │ 
   │1301         │Lac; natural gums,   │Manufacture in  │           │ 
   │             │resins, gum-resins   │which the value │           │ 
   │             │and balsams          │of any materials│           │ 
   │             │                     │of heading      │           │ 
   │             │                     │No. 1301 used   │           │ 
   │             │                     │may not exceed  │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │Chapter 14   │Vegetable planting   │<1>             │           │ 
   │             │materials; vegetable │                │           │ 
   │             │products not         │                │           │ 
   │             │elsewhere specified  │                │           │ 
   │             │or included          │                │           │ 
   │ex Chapter 15│Animal or vegetable  │Manufacture in  │           │ 
   │             │fats and oils and    │which all the   │           │ 
   │             │their cleavage       │materials used  │           │ 
   │             │products; prepared   │are  classified │           │ 
   │             │edible fats; animal  │within a heading│           │ 
   │             │or vegetable waxes   │other than that │           │ 
   │             │except for heading   │of the product  │           │ 
   │             │Nos. 1501, 1502,     │                │           │ 
   │             │1504, ex 1505, 1506, │                │           │ 
   │             │ex 1507 to 1515, ex  │                │           │ 
   │             │1516, ex 1517 and    │                │           │ 
   │             │ex 1519 for which    │                │           │ 
   │             │the rules are set    │                │           │ 
   │             │out below            │                │           │ 
   │1501         │Lard, other pig fat  │                │           │ 
   │             │and poultry fat,     │                │           │ 
   │             │rendered, whether or │                │           │ 
   │             │not pressed or       │                │           │ 
   │             │solvent-extracted:   │                │           │ 
   │             │- Fats from bones or │Manufacture from│           │ 
   │             │waste                │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 Nos. │           │ 
   │             │                     │0203 or 0206 or │           │ 
   │             │                     │of meat and     │           │ 
   │             │                     │edible offal of │           │ 
   │             │                     │poultry of      │           │ 
   │             │                     │heading No. 0207│           │ 
   │1502         │Fats of bovine       │                │           │ 
   │             │animals; sheep or    │                │           │ 
   │             │goats, raw or        │                │           │ 
   │             │rendered, whether    │                │           │ 
   │             │or not pressed or    │                │           │ 
   │             │solvent-extracted;   │                │           │ 
   │             │- Fats from bones or │Manufacture from│           │ 
   │             │waste                │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   │           │ 
   │             │                     │animal 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 of │Manufacture from│           │ 
   │             │fish oils and fats   │materials of any│           │ 
   │             │and oils of marine   │heading         │           │ 
   │             │mammals              │including other │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 1504│           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │animal 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   │           │ 
   │             │                     │animal materials│           │ 
   │             │                     │of Chapter 2    │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │ex 1507      │Fixed vegetable oils │                │           │ 
   │to 1515      │and their fractions, │                │           │ 
   │             │whether or not       │                │           │ 
   │             │refined, but not     │                │           │ 
   │             │chemically modified: │                │           │ 
   │             │- Solid fractions,   │Manufacture from│           │ 
   │             │except for that of   │other materials │           │ 
   │             │jojoba oil           │of heading      │           │ 
   │             │                     │Nos. 1507 to    │           │ 
   │             │                     │1515            │           │ 
   │             │- Other, except for: │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │vegetable       │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │             │- Lung oil; myrtle   │                │           │ 
   │             │wax and Japan wax    │                │           │ 
   │             │- Those for technical│                │           │ 
   │             │or industrial uses   │                │           │ 
   │             │other than the       │                │           │ 
   │             │manufacture of       │                │           │ 
   │             │foodstuffs for human │                │           │ 
   │             │consumption          │                │           │ 
   │ex 1516      │Animal or vegetable  │Manufacture in  │           │ 
   │             │fats and oils and    │which all the   │           │ 
   │             │their fractions,     │animal and      │           │ 
   │             │re-esterified,       │vegetable       │           │ 
   │             │whether or not       │materials used  │           │ 
   │             │refined but not      │must be wholly  │           │ 
   │             │further prepared     │obtained        │           │ 
   │ex 1517      │Edible liquid        │Manufacture in  │           │ 
   │             │mixtures of          │which all the   │           │ 
   │             │vegetable oils of    │vegetable       │           │ 
   │             │heading Nos. 1507 to │materials used  │           │ 
   │             │1515                 │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex 1519      │Industrial fatty     │Manufacture from│           │ 
   │             │alcohols having      │materials of any│           │ 
   │             │the character of     │heading         │           │ 
   │             │artificial waxes     │including fatty │           │ 
   │             │                     │acids of heading│           │ 
   │             │                     │No. 1519        │           │ 
   │1601         │Sausages and similar │Manufacture from│           │ 
   │             │products, of meat,   │animals of      │           │ 
   │             │meat offal or blood; │Chapter 1       │           │ 
   │             │food preparations    │                │           │ 
   │             │based on these       │                │           │ 
   │             │products             │                │           │ 
   │1602         │Other prepared or    │Manufacture from│           │ 
   │             │preseved meat, meat  │animals of      │           │ 
   │             │offal or blood       │Chapter 1       │           │ 
   │1603         │Extracts and juices  │Manufacture from│           │ 
   │             │of meat, fish or     │animals of      │           │ 
   │             │crustaceans,         │Chapter 1.      │           │ 
   │             │molluscs or other    │However, all    │           │ 
   │             │aquatic              │fish,           │           │ 
   │             │invertebrates        │crustaceans,    │           │ 
   │             │                     │molluscs or     │           │ 
   │             │                     │other aquatic   │           │ 
   │             │                     │invertebrates   │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │1604         │Prepared or          │Manufacture in  │           │ 
   │             │preserved fish;      │which all the   │           │ 
   │             │caviar and caviar    │fish or fish    │           │ 
   │             │substitutes          │eggs used must  │           │ 
   │             │prepared from fish   │be wholly       │           │ 
   │             │eggs                 │obtained        │           │ 
   │1605         │Crustaceans,         │Manufacture in  │           │ 
   │             │molluscs and other   │which all the   │           │ 
   │             │aquatic              │crustaceans,    │           │ 
   │             │invertebrates,       │molluscs or     │           │ 
   │             │prepared or          │other aquatic   │           │ 
   │             │preserved            │invertebrates   │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │ex 1701      │Cane or beet sugar   │Manufacture in  │           │ 
   │             │and chemically       │which all the   │           │ 
   │             │pure sucrose, in     │materials used  │           │ 
   │             │solid form not       │are classified  │           │ 
   │             │containing added     │within a heading│           │ 
   │             │flavouring or        │other than that │           │ 
   │             │colouring matter     │of the product  │           │ 
   │ex 1701      │Cane or beat sugar   │Manufacture in  │           │ 
   │             │and chemically       │which the value │           │ 
   │             │pure sucrose, in     │of any materials│           │ 
   │             │solid form,          │of Chapter 17   │           │ 
   │             │flavoured or         │used does not   │           │ 
   │             │coloured             │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │products        │           │ 
   │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    │Manufacture from│           │ 
   │             │maltose and fructose │materials of any│           │ 
   │             │                     │heading         │           │ 
   │             │                     │including other │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 1702│           │ 
   │             │- Other sugars in    │Manufacture in  │           │ 
   │             │solid form, flavoured│which the value │           │ 
   │             │or coloured          │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   │Manufacture in  │           │ 
   │             │from the extraction  │which the value │           │ 
   │             │or refining of       │of any materials│           │ 
   │             │sugar, flavoured or  │of Chapter 17   │           │ 
   │             │coloured             │used does not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 1703      │Molasses resulting   │Manufacture in  │           │ 
   │             │from the extraction  │which all the   │           │ 
   │             │or refining of       │materials used  │           │ 
   │             │sugar, not           │are classified  │           │ 
   │             │containing added     │within a heading│           │ 
   │             │flavouring or        │other than that │           │ 
   │             │colouring matters    │of the product  │           │ 
   │1704         │Sugar confectionery  │Manufacture in  │           │ 
   │             │(including white     │which all the   │           │ 
   │             │chocolate), not      │materials used  │           │ 
   │             │containing cocoa     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of any    │           │ 
   │             │                     │other materials │           │ 
   │             │                     │of Chapter 17   │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 18│Cocoa and cocoa      │Manufacture in  │           │ 
   │             │preparations except  │which all the   │           │ 
   │             │for heading Nos. 1801│materials used  │           │ 
   │             │and 1806 for which   │are classified  │           │ 
   │             │the rules are set    │within a heading│           │ 
   │             │out below:           │other than that │           │ 
   │             │                     │of the product  │           │ 
   │1801         │Cocoa beans, whole   │<1>             │           │ 
   │             │or broken, raw or    │                │           │ 
   │             │roasted              │                │           │ 
   │1806         │Chocolate and other  │Manufacture in  │           │ 
   │             │food preparations    │which all the   │           │ 
   │             │containing coca      │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of any    │           │ 
   │             │                     │other 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     │                │           │ 
   │             │powder or containing │                │           │ 
   │             │cocoa powder in a    │                │           │ 
   │             │proportion by weight │                │           │ 
   │             │of less than 50%,    │                │           │ 
   │             │not elsewhere        │                │           │ 
   │             │specified or         │                │           │ 
   │             │included; food       │                │           │ 
   │             │preparations of      │                │           │ 
   │             │goods of heading     │                │           │ 
   │             │Nos. 0401 to 0404,   │                │           │ 
   │             │not containing       │                │           │ 
   │             │cocoa powder or      │                │           │ 
   │             │containing cocoa     │                │           │ 
   │             │powder in a          │                │           │ 
   │             │proportion by weight │                │           │ 
   │             │of less than 10%,    │                │           │ 
   │             │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, │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of any    │           │ 
   │             │                     │other materials │           │ 
   │             │                     │of Chapter 17   │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │1902         │Pasta, whether or    │Manufacture in  │           │ 
   │             │not cooked or        │which all the   │           │ 
   │             │stuffed (with meat   │cereals, (except│           │ 
   │             │or other             │durum wheat),   │           │ 
   │             │substances) or       │meat, meat      │           │ 
   │             │otherwise prepared,  │offal, fish,    │           │ 
   │             │such as spaghetti,   │crustaceans or  │           │ 
   │             │macaroni, noodles,   │molluscs used   │           │ 
   │             │lasagne, gnocchi,    │must be wholly  │           │ 
   │             │ravioli, cannelloni; │obtained        │           │ 
   │             │couscous, whether    │                │           │ 
   │             │or not prepared      │                │           │ 
   │1903         │Tapioca and          │Manufacture from│           │ 
   │             │substitutes therefor │materials of any│           │ 
   │             │prepared from        │heading except  │           │ 
   │             │starch, in the form  │potato starch of│           │ 
   │             │of flakes, grains,   │heading No. 1108│           │ 
   │             │pearls, siftings or  │                │           │ 
   │             │in  similar forms    │                │           │ 
   │1904         │Prepared foods       │                │           │ 
   │             │obtained by the      │                │           │ 
   │             │swelling or roasting │                │           │ 
   │             │of cereals or cereal │                │           │ 
   │             │products (for        │                │           │ 
   │             │example,             │                │           │ 
   │             │cornflakes);         │                │           │ 
   │             │cereals, other than  │                │           │ 
   │             │maize (corn), in     │                │           │ 
   │             │grain form,          │                │           │ 
   │             │pre-cooked or        │                │           │ 
   │             │otherwise prepared;  │                │           │ 
   │             │- Not containing     │Manufacture in  │           │ 
   │             │cocoa                │which:          │           │ 
   │             │                     │- all the       │           │ 
   │             │                     │cereals and     │           │ 
   │             │                     │flour (except   │           │ 
   │             │                     │maize of the    │           │ 
   │             │                     │species Zeo     │           │ 
   │             │                     │indurata and    │           │ 
   │             │                     │durum wheat and │           │ 
   │             │                     │their           │           │ 
   │             │                     │derivatives)    │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │any materials of│           │ 
   │             │                     │Chapter 17 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │- Containing cocoa   │Manufacture from│           │ 
   │             │                     │materials not   │           │ 
   │             │                     │classified in   │           │ 
   │             │                     │heading No.     │           │ 
   │             │                     │1806, provided  │           │ 
   │             │                     │the value of any│           │ 
   │             │                     │materials of    │           │ 
   │             │                     │Chapter 17 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │1905         │Bread, pastry,       │Manufacture from│           │ 
   │             │cakes, biscuits      │materials of any│           │ 
   │             │and other bakers'    │heading, except │           │ 
   │             │wares,  whether or   │those of        │           │ 
   │             │not containing       │Chapter 11      │           │ 
   │             │cocoa; communion     │                │           │ 
   │             │wafers, empty        │                │           │ 
   │             │cachets of a kind    │                │           │ 
   │             │suitable for         │                │           │ 
   │             │pharmaceutical use,  │                │           │ 
   │             │sealing wafers, rice │                │           │ 
   │             │paper and similar    │                │           │ 
   │             │products             │                │           │ 
   │2001         │Vegetables, fruit,   │Manufacture in  │           │ 
   │             │nuts and other       │which all the   │           │ 
   │             │edible parts of      │fruit, nuts or  │           │ 
   │             │plants, prepared or  │vegetables used │           │ 
   │             │preserved by vinegar │must be wholly  │           │ 
   │             │or acetic acid       │obtained        │           │ 
   │2002         │Tomatoes prepared    │Manufacture in  │           │ 
   │             │or preserved         │which all the   │           │ 
   │             │otherwise than by    │tomatoes used   │           │ 
   │             │vinegar or acetic    │must be wholly  │           │ 
   │             │acid                 │obtained        │           │ 
   │2003         │Mushrooms and        │Manufacture in  │           │ 
   │             │truffles, prepared   │which all the   │           │ 
   │             │or preserved         │mushrooms or    │           │ 
   │             │otherwise than by    │truffles used   │           │ 
   │             │vinegar or acetic    │must be wholly  │           │ 
   │             │acid                 │obtained        │           │ 
   │2004 and     │Other vegetables     │Manufacture in  │           │ 
   │2005         │prepared or          │which all the   │           │ 
   │             │preserved otherwise  │vegetables used │           │ 
   │             │than by vinegar or   │must be wholly  │           │ 
   │             │acetic acid, frozen  │obtained        │           │ 
   │             │or not frozen        │                │           │ 
   │2006         │Fruit, nuts,         │Manufacture in  │           │ 
   │             │fruit-peel and other │which the value │           │ 
   │             │parts of plants,     │of any materials│           │ 
   │             │preserved by sugar   │of Chapter 17   │           │ 
   │             │(drained, glace or   │used does not   │           │ 
   │             │crystallised)        │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │2007         │Jams, fruit jellies, │Manufacture in  │           │ 
   │             │marmalades, fruit or │which the value │           │ 
   │             │nut puree and fruit  │of any materials│           │ 
   │             │or nut pastes, being │of Chapter 17   │           │ 
   │             │cooked preparations, │used does not   │           │ 
   │             │whether or not       │exceed 30% of   │           │ 
   │             │containing added     │the ex-works    │           │ 
   │             │sugar or other       │price of the    │           │ 
   │             │sweetening matter    │product         │           │ 
   │2008         │Fruit, nuts and      │                │           │ 
   │             │other edible parts   │                │           │ 
   │             │of plants otherwise  │                │           │ 
   │             │prepared or          │                │           │ 
   │             │preserved, whether   │                │           │ 
   │             │or not containing    │                │           │ 
   │             │added sugar or other │                │           │ 
   │             │sweetening matter or │                │           │ 
   │             │spirit, not          │                │           │ 
   │             │elsewhere specified  │                │           │ 
   │             │or included:         │                │           │ 
   │             │- Fruit and nuts     │Manufacture in  │           │ 
   │             │cooked otherwise than│which all the   │           │ 
   │             │by steaming or       │fruit and nuts  │           │ 
   │             │boiling in water, not│used must be    │           │ 
   │             │containing added     │wholly obtained │           │ 
   │             │sugar, frozen        │                │           │ 
   │             │- Nuts, not          │Manufacture in  │           │ 
   │             │containing added     │which the value │           │ 
   │             │sugar or spirit      │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         │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │in a heading    │           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of any    │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │Chapter 17 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 2009      │Vegetable juices     │Manufacture in  │           │ 
   │             │unfermented and not  │which all the   │           │ 
   │             │containing added     │materials used  │           │ 
   │             │spirit, whether or   │are classified  │           │ 
   │             │not containing added │within a heading│           │ 
   │             │sugar or other       │other than that │           │ 
   │             │sweetening matter    │of the product  │           │ 
   │ex 2009      │Fruit juices         │Manufacture in  │           │ 
   │             │(including grape     │which all the   │           │ 
   │             │must), unfermented   │materials used  │           │ 
   │             │and not containing   │are classified  │           │ 
   │             │added spirit,        │in a heading    │           │ 
   │             │whether or not       │other than that │           │ 
   │             │containing added     │of the product, │           │ 
   │             │sugar or other       │provided the    │           │ 
   │             │sweetening matter    │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 │Manufacture in  │           │ 
   │             │preparations except  │which all the   │           │ 
   │             │for heading Nos. ex  │materials used  │           │ 
   │             │2101, ex 2103, 2104  │are classified  │           │ 
   │             │and ex 2106 for      │within a heading│           │ 
   │             │which the rules are  │other than that │           │ 
   │             │set out below        │of the product  │           │ 
   │ex 2101      │Roasted chicory      │Manufacture in  │           │ 
   │             │and extracts,        │which all the   │           │ 
   │             │essences and         │chicory used    │           │ 
   │             │concentrates thereof │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex 2103      │Sauces and           │Manufacture in  │           │ 
   │             │preparations         │which all the   │           │ 
   │             │therefor; mixed      │materials used  │           │ 
   │             │condiments and mixed │are classified  │           │ 
   │             │seasonings           │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, mustard│           │ 
   │             │                     │flour or meal or│           │ 
   │             │                     │prepared mustard│           │ 
   │             │                     │may be used     │           │ 
   │             │- Prepared mustard   │Manufacture from│           │ 
   │             │                     │mustard flour or│           │ 
   │             │                     │meal            │           │ 
   │ex 2104      │- Soups and broths   │Manufacture from│           │ 
   │             │and preparations     │materials of any│           │ 
   │             │therefor             │heading, except │           │ 
   │             │                     │prepared or     │           │ 
   │             │                     │preserved       │           │ 
   │             │                     │vegetables of   │           │ 
   │             │                     │heading         │           │ 
   │             │                     │Nos. 2002 to    │           │ 
   │             │                     │2005            │           │ 
   │             │- Homogenised        │The rule for the│           │ 
   │             │composite food       │heading in which│           │ 
   │             │preparations         │the product     │           │ 
   │             │                     │would be        │           │ 
   │             │                     │classified in   │           │ 
   │             │                     │bulk shall apply│           │ 
   │ex 2106      │Sugar syrups,        │Manufacture in  │           │ 
   │             │flavoured or         │which the value │           │ 
   │             │coloured             │of any materials│           │ 
   │             │                     │of Chapter 17   │           │ 
   │             │                     │used must not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 22│Beverages, spirits   │Manufacture in  │           │ 
   │             │and vinegar except   │which all the   │           │ 
   │             │from heading Nos.    │materials used  │           │ 
   │             │2201, 2202, ex 2204, │are classified  │           │ 
   │             │2205, ex 2207, ex    │within a heading│           │ 
   │             │2208 and ex 2209,    │other than that │           │ 
   │             │for which the rules  │of the product  │           │ 
   │             │are set out below:   │                │           │ 
   │2201         │Waters, including    │Manufacture in  │           │ 
   │             │natural or           │which all the   │           │ 
   │             │artificial mineral   │water used must │           │ 
   │             │waters and aerated   │be wholly       │           │ 
   │             │waters, not          │obtained        │           │ 
   │             │containing added     │                │           │ 
   │             │sugar or other       │                │           │ 
   │             │sweetening matter    │                │           │ 
   │             │not flavoured;       │                │           │ 
   │             │ice and snow         │                │           │ 
   │2202         │Waters, including    │Manufacture in  │           │ 
   │             │mineral waters and   │which all the   │           │ 
   │             │aerated waters,      │materials used  │           │ 
   │             │containing added     │are classified  │           │ 
   │             │sugar or other       │in a heading    │           │ 
   │             │non-alcoholic        │other than that │           │ 
   │             │beverages, not       │of the product, │           │ 
   │             │including fruit or   │provided the    │           │ 
   │             │vegetable juices     │value of any    │           │ 
   │             │of heading No. 2009  │materials of    │           │ 
   │             │                     │Chapter 17 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │                     │and any fruit   │           │ 
   │             │                     │juice used      │           │ 
   │             │                     │(except for     │           │ 
   │             │                     │pineapple, lime │           │ 
   │             │                     │and grapefruit  │           │ 
   │             │                     │juices) must be │           │ 
   │             │                     │wholy obtained  │           │ 
   │ex 2204      │Wine of fresh        │Manufacture from│           │ 
   │             │grapes, including    │other grape must│           │ 
   │             │fortified wines, and │                │           │ 
   │             │grape must with the  │                │           │ 
   │             │addition of alcohol  │                │           │ 
   │             │The following,       │                │           │ 
   │             │containing grape     │                │           │ 
   │             │materials:           │                │           │ 
   │2205,        │Vermouth and other   │Manufacture from│           │ 
   │ex 2207,     │wine of fresh grapes │materials of any│           │ 
   │ex 2208 and  │flavoured with       │heading, except │           │ 
   │ex 2209      │plants or aromatic   │grapes or any   │           │ 
   │             │substances; ethyl    │material derived│           │ 
   │             │alcohol and other    │from grapes     │           │ 
   │             │spirits, denatured   │                │           │ 
   │             │or not; spirits,     │                │           │ 
   │             │liqueurs and other   │                │           │ 
   │             │spirituous           │                │           │ 
   │             │beverages; compound  │                │           │ 
   │             │alcohol preparations │                │           │ 
   │             │of a kind used for   │                │           │ 
   │             │the manufacture of   │                │           │ 
   │             │beverages; vinegar   │                │           │ 
   │ex 2208      │Whiskies of an       │Manufacture in  │           │ 
   │             │alcoholic strength   │which the value │           │ 
   │             │by volume of less    │of any cereal   │           │ 
   │             │than 50% vol         │based spirits   │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 15% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 23│Residues and waste   │Manufacture in  │           │ 
   │             │from the food        │which all the   │           │ 
   │             │industries; prepared │materials used  │           │ 
   │             │animal fodder,       │are classified  │           │ 
   │             │except for heading   │within a heading│           │ 
   │             │Nos. ex 2303, ex 2306│other than that │           │ 
   │             │and 2309 for which   │of the product  │           │ 
   │             │the rules are set    │                │           │ 
   │             │out below:           │                │           │ 
   │ex 2303      │Residues from the    │Manufacture in  │           │ 
   │             │manufacture of       │which all the   │           │ 
   │             │starch from maize    │maize used must │           │ 
   │             │(excluding           │be wholly       │           │ 
   │             │concentrated         │obtained        │           │ 
   │             │steeping liquors),   │                │           │ 
   │             │of a protein         │                │           │ 
   │             │content, calculated  │                │           │ 
   │             │on the dry product,  │                │           │ 
   │             │exceeding 40% by     │                │           │ 
   │             │weight               │                │           │ 
   │ex 2306      │Oil cake and other   │Manufacture in  │           │ 
   │             │solid residues       │which all the   │           │ 
   │             │resulting from the   │maize used must │           │ 
   │             │extraction of olive  │be wholly       │           │ 
   │             │oil, containing more │obtained        │           │ 
   │             │than 3% of olive     │                │           │ 
   │             │oil                  │                │           │ 
   │2309         │Preparations of a    │Manufacture in  │           │ 
   │             │kind used in animal  │which all the   │           │ 
   │             │feeding              │cereals, sugar  │           │ 
   │             │                     │or molasses,    │           │ 
   │             │                     │must or milk    │           │ 
   │             │                     │used must be    │           │ 
   │             │                     │wholly obtained │           │ 
   │2401         │Unmanufactured       │<1>             │           │ 
   │             │tobacco; tobacco     │                │           │ 
   │             │refuse:              │                │           │ 
   │2402         │Cigars, cheroots,    │Manufacture in  │           │ 
   │             │cigarillos and       │which at least  │           │ 
   │             │cigarettes, of       │70% by weight   │           │ 
   │             │tobacco or of        │of the          │           │ 
   │             │tobacco substitutes  │unmanufactured  │           │ 
   │             │                     │tobacco refuse  │           │ 
   │             │                     │of heading      │           │ 
   │             │                     │No. 2401 used   │           │ 
   │             │                     │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex 2403      │Smoking tobacco      │Manufacture in  │           │ 
   │             │                     │which at least  │           │ 
   │             │                     │70% by weight   │           │ 
   │             │                     │of the          │           │ 
   │             │                     │unmanufactured  │           │ 
   │             │                     │tobacco refuse  │           │ 
   │             │                     │of heading      │           │ 
   │             │                     │No. 2401 used   │           │ 
   │             │                     │must be wholly  │           │ 
   │             │                     │obtained        │           │ 
   │ex 2403      │Other manufactured   │Manufacture in  │           │ 
   │             │tobacco and          │which all the   │           │ 
   │             │manufactured         │materials used  │           │ 
   │             │substitutes          │are classified  │           │ 
   │             │"homogenised" or     │within a heading│           │ 
   │             │"reconstituted"      │other than that │           │ 
   │             │tobacco; tobacco     │of the product  │           │ 
   │             │extracts and         │                │           │ 
   │             │essences             │                │           │ 
   │ex Chapter 25│Salt; sulphur;       │Manufacture in  │           │ 
   │             │earths and stone;    │which all the   │           │ 
   │             │plastering           │materials used  │           │ 
   │             │materials; lime and  │are classified  │           │ 
   │             │cement; except for   │within a heading│           │ 
   │             │heading Nos. ex 2504,│other than that │           │ 
   │             │ex 2515, ex 2516, ex │of the product  │           │ 
   │             │2518, ex 2519, ex    │                │           │ 
   │             │2520, ex 2524, ex    │                │           │ 
   │             │2525 and ex 2530 for │                │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │ex 2504      │Natural crystalline  │Enriching of the│           │ 
   │             │graphite, with       │carbon content, │           │ 
   │             │enriched carton      │purifying and   │           │ 
   │             │content, purified    │grinding of     │           │ 
   │             │and ground           │crude           │           │ 
   │             │                     │crystalline     │           │ 
   │             │                     │graphite        │           │ 
   │ex 2515      │Marble, merely cut   │Cutting, by     │           │ 
   │             │by sawing or         │sawing or       │           │ 
   │             │otherwise into       │otherwise, of   │           │ 
   │             │blocks or slabs of a │marble (even if │           │ 
   │             │rectangular          │already sawn) of│           │ 
   │             │(including square)   │a thickness     │           │ 
   │             │shape, of a          │exceeding 25 cm │           │ 
   │             │thickness not        │                │           │ 
   │             │exceeding 25 cm      │                │           │ 
   │ex 2516      │Granite, porphyry,   │Cutting, by     │           │ 
   │             │basalt, sandstone    │sawing or       │           │ 
   │             │and other moental │otherwise, of   │           │ 
   │             │and building stone,  │stone (even if  │           │ 
   │             │merely cut by sawing │already sawn) of│           │ 
   │             │or otherwise, into   │a thickness     │           │ 
   │             │blocks or slabs of a │exceeding 25 cm │           │ 
   │             │rectangular          │                │           │ 
   │             │(including square)   │                │           │ 
   │             │shape, of a          │                │           │ 
   │             │thickness not        │                │           │ 
   │             │exceeding 25 cm      │                │           │ 
   │ex 2518      │Calcined dolomite    │Calcination of  │           │ 
   │             │                     │dolomite not    │           │ 
   │             │                     │calcined        │           │ 
   │ex 2519      │Crushed natural      │Manufacture in  │           │ 
   │             │magnesium carbonate  │which all the   │           │ 
   │             │(magnesite), in      │materials used  │           │ 
   │             │hermetically         │are classified  │           │ 
   │             │sealed containers,   │within a heading│           │ 
   │             │and magnesium oxide, │other than that │           │ 
   │             │whether or not pure, │of the product. │           │ 
   │             │other than fused     │However, natural│           │ 
   │             │magnesia or dead     │magnesium       │           │ 
   │             │burned (sintered)    │carbonate       │           │ 
   │             │magnesia             │(magnesite) may │           │ 
   │             │                     │be used         │           │ 
   │ex 2520      │Plasters specially   │Manufacture in  │           │ 
   │             │prepared for         │which the value │           │ 
   │             │dentistry            │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 2524      │Natural asbestos     │Manufacture from│           │ 
   │             │fibres               │asbestos        │           │ 
   │             │                     │concentrate     │           │ 
   │ex 2525      │Mica powder          │Grinding of mica│           │ 
   │             │                     │or mica waste   │           │ 
   │ex 2530      │Earth colours,       │Calcination or  │           │ 
   │             │calcined or powdered │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  │           │ 
   │Chapter 27   │Mineral fuels,       │Manufacture in  │           │ 
   │             │mineral oils and     │which all the   │           │ 
   │             │products of their    │materials used  │           │ 
   │             │distillation;        │are classified  │           │ 
   │             │bituminous           │within a heading│           │ 
   │             │substances; mineral  │other than that │           │ 
   │             │waxes; except for    │of the product  │           │ 
   │             │heading Nos. ex 2707 │                │           │ 
   │             │and 2709 to 2715 for │                │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │ex 2707      │Oils in which the    │Operations of   │           │ 
   │             │weight of the        │refining and/or │           │ 
   │             │aromatic             │one or more     │           │ 
   │             │constituents exceeds │specific        │           │ 
   │             │that of the          │process(es) <2> │           │ 
   │             │non-aromatic         │Other operations│           │ 
   │             │constituents,        │in which all the│           │ 
   │             │being oils similar   │materials used  │           │ 
   │             │to mineral oils      │are classified  │           │ 
   │             │obtained by          │within a heading│           │ 
   │             │distillation of high │other than that │           │ 
   │             │temperature coal     │of the product. │           │ 
   │             │tar, of which more   │However,        │           │ 
   │             │than 65% by volume   │materials       │           │ 
   │             │distils at a         │classified      │           │ 
   │             │temperature of up to │within the same │           │ 
   │             │250 °C (including    │heading may be  │           │ 
   │             │mixtures of          │used provided   │           │ 
   │             │petroleum spirit     │their value does│           │ 
   │             │and benzole), for    │not exceed 50%  │           │ 
   │             │use as power or      │of the ex-works │           │ 
   │             │heating fuels        │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 2709      │Crude oils obtained  │Destructive     │           │ 
   │             │from bituminous      │distillation of │           │ 
   │             │minerals             │bituminous      │           │ 
   │             │                     │materials       │           │ 
   │2710 to      │Petroleum oils and   │Operations of   │           │ 
   │2712         │oils obtained from   │refining and/or │           │ 
   │             │bituminous           │one or more     │           │ 
   │             │materials, other     │specific        │           │ 
   │             │than crude;          │process(es) <2> │           │ 
   │             │preparations not     │Other operations│           │ 
   │             │elsewhere specified  │in which all the│           │ 
   │             │or included,         │materials used  │           │ 
   │             │containing by weight │are classified  │           │ 
   │             │70% or more of       │within a heading│           │ 
   │             │pretroleum oils or   │other than that │           │ 
   │             │of oils obtained     │of the product. │           │ 
   │             │from bituminous      │However,        │           │ 
   │             │materials, these     │materials       │           │ 
   │             │oils being the basic │classified      │           │ 
   │             │constituents of the  │within the same │           │ 
   │             │preparations         │heading may be  │           │ 
   │             │Petroleum gases and  │used provided   │           │ 
   │             │other gaseous        │their value does│           │ 
   │             │hydrocarbons         │not exceed 50%  │           │ 
   │             │Petroleum jelly,     │of the ex-works │           │ 
   │             │paraffin wax,        │price of the    │           │ 
   │             │microcrystaline      │product         │           │ 
   │             │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             │                │           │ 
   │2713 to      │Petroleum coke,      │Operations of   │           │ 
   │2715         │petroleum bitumen    │refining and/or │           │ 
   │             │and other residues   │one or more     │           │ 
   │             │of petroleum oils    │specific        │           │ 
   │             │or of oils obtained  │process(es) <2> │           │ 
   │             │from bituminous      │Other operations│           │ 
   │             │materials            │in which all the│           │ 
   │             │Bitumen and asphalt, │materials used  │           │ 
   │             │natural; bituminous  │are classified  │           │ 
   │             │or oil shale and tar │within a heading│           │ 
   │             │sands; asphaltites   │other than that │           │ 
   │             │and asphaltic rocks  │of the product. │           │ 
   │             │Bituminous mixtures  │However,        │           │ 
   │             │based on natural     │materials       │           │ 
   │             │asphalt, on natural  │classified      │           │ 
   │             │bitumen, on          │within the same │           │ 
   │             │petroleum bitumen,   │heading may be  │           │ 
   │             │on mineral tar or on │used provided   │           │ 
   │             │mineral tar pitch    │their value does│           │ 
   │             │                     │not exceed 50%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 28│Inorganic chemicals; │Manufacture in  │Manufacture│ 
   │             │organic or inorganic │which all the   │in which   │ 
   │             │compounds of         │materials used  │the value  │ 
   │             │precious metals, of  │are classified  │of all the │ 
   │             │rare-earth metals,   │within a heading│materials  │ 
   │             │of radioactive       │other than that │used does  │ 
   │             │elements or of       │of the product. │not exceed │ 
   │             │isotopes; except for │However,        │40% of the │ 
   │             │heading Nos. ex 2805,│materials       │ex-works   │ 
   │             │ex 2811, ex 2833 and │classified      │price of   │ 
   │             │ex 2840 for which    │within the same │the product│ 
   │             │the rules are set    │heading may be  │           │ 
   │             │out below:           │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │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 │           │ 
   │             │                     │20% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 2811      │Sulphur trioxide     │Manufacture from│Manufacture│ 
   │             │                     │sulphur dioxide │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│Manufacture│ 
   │             │                     │disodium        │in which   │ 
   │             │                     │tetraborate     │the value  │ 
   │             │                     │pentahydrate    │of all the │ 
   │             │                     │                │materials  │ 
   │             │                     │                │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex Chapter 29│Organic chemicals;   │Manufacture in  │Manufacture│ 
   │             │except for heading   │which all the   │in which   │ 
   │             │Nos. ex 2901,        │materials used  │the value  │ 
   │             │ex 2902, ex 2905,    │are classified  │of all the │ 
   │             │2915, 2932, 2933     │within a heading│materials  │ 
   │             │and 2934, for        │other than that │used does  │ 
   │             │which the rules      │of the product. │not exceed │ 
   │             │are set out below:   │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 2901      │Acyclic              │Operations of   │           │ 
   │             │hydrocarbons for     │refining and/or │           │ 
   │             │use as power or      │one or more     │           │ 
   │             │heating fuels        │specific        │           │ 
   │             │                     │process(es) <2> │           │ 
   │             │                     │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         │Operations of   │           │ 
   │             │cyclenes (other      │refining and/or │           │ 
   │             │than azulenes),      │one or more     │           │ 
   │             │benzene, toluene,    │specific        │           │ 
   │             │xylenes, for use     │process(es) <2> │           │ 
   │             │as power or          │Other operations│           │ 
   │             │heating fuels        │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    │Manufacture from│Manufacture│ 
   │             │of alcohols of       │materials of any│in which   │ 
   │             │this heading and     │heading,        │the value  │ 
   │             │of ethanol or        │including other │of all the │ 
   │             │glycerol             │materials of    │materials  │ 
   │             │                     │heading No.     │used does  │ 
   │             │                     │2905. However,  │not exceed │ 
   │             │                     │metal           │40% of the │ 
   │             │                     │alcoholates of  │ex-works   │ 
   │             │                     │this heading may│price of   │ 
   │             │                     │be used,        │the product│ 
   │             │                     │provided their  │           │ 
   │             │                     │value does not  │           │ 
   │             │                     │exceed 20% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │2915         │Saturated acyclic    │Manufacture from│Manufacture│ 
   │             │monocarboxylic       │materials of any│in which   │ 
   │             │acids and their      │heading.        │the value  │ 
   │             │anhydrides,          │However, the    │of all the │ 
   │             │halides, peroxides   │value of all the│materials  │ 
   │             │and peroxyacids;     │materials of    │used does  │ 
   │             │their halogenated,   │heading Nos.    │not exceed │ 
   │             │sulphonated,         │2915 and 2916   │40% of the │ 
   │             │nitrated or          │used may not    │ex-works   │ 
   │             │nitrosated           │exceed 20% of   │price of   │ 
   │             │derivatives          │the ex-works    │the product│ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │2932         │Heterocyclic         │                │           │ 
   │             │compounds with       │                │           │ 
   │             │oxygen hetero -      │                │           │ 
   │             │atom(s) only:        │                │           │ 
   │             │- Internal ethers    │Manufacture from│Manufacture│ 
   │             │and their            │materials of any│in which   │ 
   │             │halogenated,         │heading.        │the value  │ 
   │             │sulphonated, nitrated│However, the    │of all the │ 
   │             │or nitrosated        │value of all the│materials  │ 
   │             │derivatives          │materials of    │used does  │ 
   │             │                     │heading No. 2909│not exceed │ 
   │             │                     │used may not    │40% of the │ 
   │             │                     │exceed 20% of   │ex-works   │ 
   │             │                     │the ex-works    │price of   │ 
   │             │                     │price of the    │the product│ 
   │             │                     │product         │           │ 
   │             │- Cyclic acetals and │Manufacture from│Manufacture│ 
   │             │internal hemiacetals │materials of any│in which   │ 
   │             │and their            │heading         │the value  │ 
   │             │halogenated,         │                │of all the │ 
   │             │sulphonated, nitrated│                │materials  │ 
   │             │or nitrosated        │                │used does  │ 
   │             │derivatives          │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │             │- Other              │Manufacture in  │Manufacture│ 
   │             │                     │which all the   │in which   │ 
   │             │                     │materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than that │used does  │ 
   │             │                     │of the product. │not exceed │ 
   │             │                     │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │2933         │Heterocyclic         │Manufacture from│Manufacture│ 
   │             │compounds with       │materials of any│in which   │ 
   │             │nitrogen hetero -    │heading.        │the value  │ 
   │             │atom(s) only:        │However, the    │of all the │ 
   │             │nucleic acids and    │value of all the│materials  │ 
   │             │their salts          │materials of    │used does  │ 
   │             │                     │heading Nos.    │not exceed │ 
   │             │                     │2932 and 2933   │40% of the │ 
   │             │                     │used may not    │ex-works   │ 
   │             │                     │exceed 20% of   │price of   │ 
   │             │                     │the ex-works    │the product│ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │2934         │Other heterocyclic   │Manufacture from│Manufacture│ 
   │             │compounds            │materials of any│in which   │ 
   │             │                     │heading.        │the value  │ 
   │             │                     │However, the    │of all the │ 
   │             │                     │value of all the│materials  │ 
   │             │                     │materials of    │used does  │ 
   │             │                     │heading Nos.    │not exceed │ 
   │             │                     │2932, 2933 and  │40% of the │ 
   │             │                     │2934 used may   │ex-works   │ 
   │             │                     │not exceed 20%  │price of   │ 
   │             │                     │of the ex-works │the product│ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 30│Pharmaceutical       │Manufacture in  │           │ 
   │             │products; except     │which all the   │           │ 
   │             │for heading Nos.     │materials used  │           │ 
   │             │3002, 3003 and       │are classified  │           │ 
   │             │3004, for which      │within a heading│           │ 
   │             │the rules are set    │other than that │           │ 
   │             │out below;           │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;     │                │           │ 
   │             │vaccines, toxins,    │                │           │ 
   │             │cultures of micro -  │                │           │ 
   │             │organisms (excluding │                │           │ 
   │             │yeasts) and similar  │                │           │ 
   │             │products:            │                │           │ 
   │             │- Products consisting│Manufacture from│           │ 
   │             │of two or more       │materials of any│           │ 
   │             │constituents which   │heading,        │           │ 
   │             │have been mixed      │including other │           │ 
   │             │together for         │materials of    │           │ 
   │             │therapeutic or       │heading No.     │           │ 
   │             │prophylactic uses or │3002. The       │           │ 
   │             │unmixed products for │materials of    │           │ 
   │             │these uses, put up in│this description│           │ 
   │             │measured doses or in │may also be     │           │ 
   │             │forms or packings for│used, provided  │           │ 
   │             │retail sale          │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      │Manufacture from│           │ 
   │             │prepared for         │materials of any│           │ 
   │             │therapeutic or       │heading,        │           │ 
   │             │prophylactic uses    │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   │Manufacture from│           │ 
   │             │other than antisera, │materials of any│           │ 
   │             │haemoglobin and      │heading,        │           │ 
   │             │serum globulin       │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│Manufacture from│           │ 
   │             │globulin and serum   │materials of any│           │ 
   │             │globulin             │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 and     │Medicaments          │Manufacture in  │           │ 
   │3004         │(excluding goods     │which:          │           │ 
   │             │of heading Nos.      │- all the       │           │ 
   │             │3002, 3005 and       │materials used  │           │ 
   │             │3006)                │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However,        │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading Nos.    │           │ 
   │             │                     │3003 or 3004 may│           │ 
   │             │                     │be used provided│           │ 
   │             │                     │their value,    │           │ 
   │             │                     │taken together, │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │20% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 31│Fertilisers;         │Manufacture in  │Manufacture│ 
   │             │except for heading   │which all the   │in which   │ 
   │             │No. ex 3105, for     │materials used  │the value  │ 
   │             │which the rule is    │are classified  │of all the │ 
   │             │set out below:       │within a heading│materials  │ 
   │             │                     │other than that │used does  │ 
   │             │                     │of the product. │not exceed │ 
   │             │                     │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 3105      │Mineral or           │Manufacture in  │Manufacture│ 
   │             │chemical             │which:          │in which   │ 
   │             │fertilisers          │- all the       │the value  │ 
   │             │containing two or    │materials used  │of all the │ 
   │             │three of the         │are classified  │materials  │ 
   │             │fertilising          │within a heading│used does  │ 
   │             │elements nitrogen,   │other than that │not exceed │ 
   │             │phosphorous and      │of the product. │40% of the │ 
   │             │potassium; other     │However,        │ex-works   │ 
   │             │fertilisers; goods   │materials       │price of   │ 
   │             │of this Chapter,     │classified      │the product│ 
   │             │in tablets or        │within the same │           │ 
   │             │similar forms or     │heading may be  │           │ 
   │             │in packages of a     │used provided   │           │ 
   │             │gross weight not     │their value does│           │ 
   │             │exceeding 10 kg,     │not exceed 20%  │           │ 
   │             │except for:          │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product, and    │           │ 
   │             │- Sodium nitrate     │                │           │ 
   │             │                     │- the value of  │           │ 
   │             │- Calcium cyanamide  │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │- Potassium sulphate │                │           │ 
   │             │- Magnesium potassium│                │           │ 
   │             │sulphate             │                │           │ 
   │ex Chapter 32│Tanning or dyeing    │Manufacture in  │Manufacture│ 
   │             │extracts; tannins    │which all the   │in which   │ 
   │             │and their            │materials used  │the value  │ 
   │             │derivatives; dyes,   │are classified  │of all the │ 
   │             │pigments and other   │within a heading│materials  │ 
   │             │colouring matter;    │other than that │used does  │ 
   │             │paints and           │of the product. │not exceed │ 
   │             │varnishes; putty     │However         │40% of the │ 
   │             │and other mastics;   │materials       │ex-works   │ 
   │             │inks, except for:    │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 3201      │Tannins and their    │Manufacture from│Manufacture│ 
   │             │salts, esters,       │tanning extracts│in which   │ 
   │             │ethers, and other    │of vegetable    │the value  │ 
   │             │derivatives          │origin          │of all the │ 
   │             │                     │                │materials  │ 
   │             │                     │                │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │3205         │Colour lakes;        │Manufacture from│Manufacture│ 
   │             │preparations as      │materials of any│in which   │ 
   │             │specified in note    │heading, except │the value  │ 
   │             │3 to this Chapter    │heading Nos.    │of all the │ 
   │             │based on colour      │3203, 3204 and  │materials  │ 
   │             │lakes <3>            │3205. However,  │used does  │ 
   │             │                     │materials from  │not exceed │ 
   │             │                     │heading No. 3205│40% of the │ 
   │             │                     │may be used     │ex-works   │ 
   │             │                     │provided their  │price of   │ 
   │             │                     │value does not  │the product│ 
   │             │                     │exceed 20% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 33│Essential oils and   │Manufacture in  │Manufacture│ 
   │             │resinoids;           │which all the   │in which   │ 
   │             │perfumery,           │materials used  │the value  │ 
   │             │cosmetic or toilet   │are classified  │of all the │ 
   │             │preparations;        │within a heading│materials  │ 
   │             │except for heading   │other than that │used does  │ 
   │             │No. 3301, for which  │of the product. │not exceed │ 
   │             │the rule is set      │However,        │40% of the │ 
   │             │out below:           │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │3301         │Essential oils       │Manufacture from│Manufacture│ 
   │             │(terpeneless or      │materials of any│in which   │ 
   │             │not), including      │heading,        │the value  │ 
   │             │concretes and        │including       │of all the │ 
   │             │absolutes;           │materials of a  │materials  │ 
   │             │resinoids;           │different       │used does  │ 
   │             │concentrates of      │"group" <4> in  │not exceed │ 
   │             │essential oils in    │this heading.   │40% of the │ 
   │             │fats, in fixed oils, │However,        │ex-works   │ 
   │             │in waxes or the      │materials of the│price of   │ 
   │             │like, obtained by    │same group may  │the product│ 
   │             │enfleurage or        │be used,        │           │ 
   │             │maceration; terpenic │provided their  │           │ 
   │             │by-products of the   │value does not  │           │ 
   │             │deterpenation of     │exceed 20% of   │           │ 
   │             │essential oils;      │the ex-works    │           │ 
   │             │aqueous distillates  │price of the    │           │ 
   │             │and aqueous          │product         │           │ 
   │             │solutions of         │                │           │ 
   │             │essential oils       │                │           │ 
   │ex Chapter 34│Soap, organic        │Manufacture in  │Manufacture│ 
   │             │surface-active       │which all the   │in which   │ 
   │             │agents, washing      │materials used  │the value  │ 
   │             │preparations,        │are classified  │of all the │ 
   │             │lubricating          │within a heading│materials  │ 
   │             │preparations,        │other than that │used does  │ 
   │             │artificial waxes,    │of the product. │not exceed │ 
   │             │prepared waxes,      │However,        │40% of the │ 
   │             │polishing or         │materials       │ex-works   │ 
   │             │scouring             │classified      │price of   │ 
   │             │preparations,        │within the same │the product│ 
   │             │candles and similar  │heading may be  │           │ 
   │             │articles, modelling  │used provided   │           │ 
   │             │pastes, "dental      │their value does│           │ 
   │             │waxes" and dental    │not exceed 20%  │           │ 
   │             │preparations with    │of the ex-works │           │ 
   │             │a basis of plaster;  │price of the    │           │ 
   │             │except for heading   │product         │           │ 
   │             │Nos. ex 3403 and     │                │           │ 
   │             │3404, for which the  │                │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │ex 3403      │Lubricating          │Operations of   │           │ 
   │             │preparations         │refining and/or │           │ 
   │             │containing           │one or more     │           │ 
   │             │petroleum oils or    │specific        │           │ 
   │             │oils obtained from   │process(es) <2> │           │ 
   │             │bituminous           │Other operations│           │ 
   │             │minerals, provided   │in which all the│           │ 
   │             │they represent       │materials used  │           │ 
   │             │less than 70% by     │are classified  │           │ 
   │             │weight               │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:  │                │           │ 
   │             │- Artificial waxes   │Manufacture in  │           │ 
   │             │and prepared waxes   │which all the   │           │ 
   │             │with a basis of      │materials used  │           │ 
   │             │paraffin, petroleum  │are classified  │           │ 
   │             │waxes, waxes obtained│within a heading│           │ 
   │             │from bituminous      │other than that │           │ 
   │             │minerals, slack wax  │of the product. │           │ 
   │             │or scale wax         │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│Manufacture│ 
   │             │                     │materials of any│in which   │ 
   │             │                     │heading, except:│the value  │ 
   │             │                     │                │of all the │ 
   │             │                     │                │materials  │ 
   │             │                     │                │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │             │                     │- 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. 1519        │           │ 
   │             │                     │- 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         │           │ 
   │ex Chapter 35│Albuminoidal         │Manufacture in  │           │ 
   │             │substances;          │which all the   │           │ 
   │             │modified starches;   │materials used  │           │ 
   │             │glues; enzymes;      │are classified  │           │ 
   │             │except for heading   │within a heading│           │ 
   │             │Nos. 3505 and        │other than that │           │ 
   │             │ex 3507, for which   │of the product. │           │ 
   │             │the rules are set    │However,        │           │ 
   │             │out below:           │materials       │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the 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  │Manufacture from│           │ 
   │             │esters               │materials of any│           │ 
   │             │                     │heading,        │           │ 
   │             │                     │including other │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading 3505    │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │materials of any│           │ 
   │             │                     │heading, except │           │ 
   │             │                     │those of heading│           │ 
   │             │                     │No. 3505        │           │ 
   │ex 3507      │Prepared enzymes     │Manufacture in  │           │ 
   │             │not elsewhere        │which the value │           │ 
   │             │specified or         │of all the      │           │ 
   │             │included             │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │Chapter 36   │Explosives;          │Manufacture in  │Manufacture│ 
   │             │pyrotechnic          │which all the   │in which   │ 
   │             │products; matches;   │materials used  │the value  │ 
   │             │pyrophoric alloys;   │are classified  │of all the │ 
   │             │certain              │within a heading│materials  │ 
   │             │combustible          │other than that │used does  │ 
   │             │preparations         │of the product. │not exceed │ 
   │             │                     │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 37│Photographic or      │Manufacture in  │Manufacture│ 
   │             │cinematographic      │which all the   │in which   │ 
   │             │goods; except for    │materials used  │the value  │ 
   │             │heading Nos. 3701,   │are classified  │of all the │ 
   │             │3702 and 3704, for   │within a heading│materials  │ 
   │             │which the rules      │other than that │used does  │ 
   │             │are set out below:   │of the product. │not exceed │ 
   │             │                     │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │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 │Manufacture in  │Manufacture│ 
   │             │for colour           │which all the   │in which   │ 
   │             │photography, in packs│materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than      │used does  │ 
   │             │                     │heading Nos.    │not exceed │ 
   │             │                     │3701 or 3702.   │40% of the │ 
   │             │                     │However,        │ex-works   │ 
   │             │                     │materials from  │price of   │ 
   │             │                     │heading No. 3702│the product│ 
   │             │                     │may be used     │           │ 
   │             │                     │provided their  │           │ 
   │             │                     │value does not  │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │             │- Other              │Manufacture in  │Manufacture│ 
   │             │                     │which all the   │in which   │ 
   │             │                     │materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than      │used does  │ 
   │             │                     │heading Nos.    │not exceed │ 
   │             │                     │3701 or 3702.   │40% of the │ 
   │             │                     │However,        │ex-works   │ 
   │             │                     │materials from  │price of   │ 
   │             │                     │heading No. 3701│the product│ 
   │             │                     │and 3702 may be │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value     │           │ 
   │             │                     │taken together, │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │30% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │3702         │Photographic film in │Manufacture in  │Manufacture│ 
   │             │rolls, sensitised,   │which all the   │in which   │ 
   │             │unexposed, of any    │materials used  │the value  │ 
   │             │material other than  │are classified  │of all the │ 
   │             │paper, paperboard or │within a heading│materials  │ 
   │             │textiles; instant    │other than      │used does  │ 
   │             │print film in rolls, │heading Nos.    │not exceed │ 
   │             │sensitised,          │3701 or 3702    │40% of the │ 
   │             │unexposed            │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │3704         │Photographic         │Manufacture in  │Manufacture│ 
   │             │plates, film         │which all the   │in which   │ 
   │             │paper, paperboard    │materials used  │the value  │ 
   │             │and textiles,        │are classified  │of all the │ 
   │             │exposed but not      │within a heading│materials  │ 
   │             │developed            │other than      │used does  │ 
   │             │                     │heading Nos.    │not exceed │ 
   │             │                     │3701 to 3704    │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex Chapter 38│Miscellaneous        │Manufacture in  │Manufacture│ 
   │             │chemical products;   │which all the   │in which   │ 
   │             │except for heading   │materials used  │the value  │ 
   │             │Nos. 3801, ex 3803,  │are classified  │of all the │ 
   │             │ex 3805, ex 3806,    │within a heading│materials  │ 
   │             │ex 3807, 3808 to     │other than that │used does  │ 
   │             │3814, 3818 to        │of the product. │not exceed │ 
   │             │3820, 3822 and       │However,        │40% of the │ 
   │             │3823 for which the   │materials       │ex-works   │ 
   │             │rules are set out    │classified      │price of   │ 
   │             │below:               │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │3801         │Artificial graphite; │                │           │ 
   │             │colloidal or semi -  │                │           │ 
   │             │colloidal graphite;  │                │           │ 
   │             │preparations based   │                │           │ 
   │             │on graphite or other │                │           │ 
   │             │carbon in the form   │                │           │ 
   │             │of pastes or other   │                │           │ 
   │             │semi-manufactures:   │                │           │ 
   │             │- Colloidal graphite │Manufacture in  │           │ 
   │             │in suspension in oil │which the value │           │ 
   │             │and semi-colloidal   │of all the      │           │ 
   │             │graphite;            │materials used  │           │ 
   │             │carbonaceous pastes  │does not exceed │           │ 
   │             │for electrodes       │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │- Graphite in paste  │Manufacture in  │Manufacture│ 
   │             │form, being a mixture│which the value │in which   │ 
   │             │of more than 30% by  │of all the      │the value  │ 
   │             │weight of graphite   │materials of    │of all the │ 
   │             │with mineral oils    │heading No. 3403│materials  │ 
   │             │                     │used does not   │used does  │ 
   │             │                     │exceed 20% of   │not exceed │ 
   │             │                     │the ex-works    │40% of the │ 
   │             │                     │price of the    │ex-works   │ 
   │             │                     │product         │price of   │ 
   │             │                     │                │the product│ 
   │             │- Other              │Manufacture in  │Manufacture│ 
   │             │                     │which all the   │in which   │ 
   │             │                     │materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than that │used does  │ 
   │             │                     │of the product. │not exceed │ 
   │             │                     │However,        │40% of the │ 
   │             │                     │materials       │ex-works   │ 
   │             │                     │classified      │price of   │ 
   │             │                     │within the same │the product│ 
   │             │                     │heading may be  │           │ 
   │             │                     │used provided   │           │ 
   │             │                     │their value does│           │ 
   │             │                     │not exceed 20%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 3803      │Refined tall oil     │Refining of     │Manufacture│ 
   │             │                     │crude tall oil  │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  │Purification by │Manufacture│ 
   │             │turpentine, purified │distillation or │in which   │ 
   │             │                     │refining of raw │the value  │ 
   │             │                     │spirits of      │of all the │ 
   │             │                     │sulphate        │materials  │ 
   │             │                     │turpentine      │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex 3806      │Ester gums           │Manufacture from│Manufacture│ 
   │             │                     │resin acids     │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     │Distillation of │Manufacture│ 
   │             │tar pitch)           │wood tar        │in which   │ 
   │             │                     │                │the value  │ 
   │             │                     │                │of all the │ 
   │             │                     │                │materials  │ 
   │             │                     │                │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │3808         │Insecticides,        │Manufacture in  │           │ 
   │             │rodenticides,        │which the value │           │ 
   │             │fungicides,          │of all the      │           │ 
   │             │herbicides, anti -   │materials used  │           │ 
   │             │sprouting products   │does not exceed │           │ 
   │             │and plant-growth     │50% of the      │           │ 
   │             │regulators,          │ex-works price  │           │ 
   │             │disinfectants and    │of the product  │           │ 
   │             │similar products,    │                │           │ 
   │             │put up in forms of   │                │           │ 
   │             │packings for retail  │                │           │ 
   │             │sale or as           │                │           │ 
   │             │preparations or      │                │           │ 
   │             │articles (for        │                │           │ 
   │             │example, sulphur -   │                │           │ 
   │             │treated bands,       │                │           │ 
   │             │wicks and candles,   │                │           │ 
   │             │and fly-papers)      │                │           │ 
   │3809         │Finishing agents,    │Manufacture in  │           │ 
   │             │dye carriers to      │which the value │           │ 
   │             │accelerate the       │of all the      │           │ 
   │             │dyeing or fixing     │materials used  │           │ 
   │             │of dyestuffs  and    │does not exceed │           │ 
   │             │other products and   │50% of the      │           │ 
   │             │preparations (for    │ex-works price  │           │ 
   │             │example, dressings   │of the product  │           │ 
   │             │and mordants), of    │                │           │ 
   │             │a kind used in the   │                │           │ 
   │             │textile, paper,      │                │           │ 
   │             │leather or like      │                │           │ 
   │             │industries,          │                │           │ 
   │             │not elsewhere        │                │           │ 
   │             │specified or included│                │           │ 
   │3810         │Pickling             │Manufacture in  │           │ 
   │             │preparations for     │which the value │           │ 
   │             │metal surfaces;      │of all the      │           │ 
   │             │fluxes and other     │materials used  │           │ 
   │             │auxiliary            │does not exceed │           │ 
   │             │preparations for     │50% of the      │           │ 
   │             │soldering, brazing   │ex-works price  │           │ 
   │             │or welding;          │of the product  │           │ 
   │             │soldering, brazing   │                │           │ 
   │             │or welding powders   │                │           │ 
   │             │and pastes           │                │           │ 
   │             │consisting of        │                │           │ 
   │             │metal and other      │                │           │ 
   │             │materials;           │                │           │ 
   │             │preparations of a    │                │           │ 
   │             │kind 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 │Manufacture in  │           │ 
   │             │for lubricating oil, │which the value │           │ 
   │             │containing petroleum │of all the      │           │ 
   │             │oils or oils obtained│materials of    │           │ 
   │             │from bituminous      │heading No. 3811│           │ 
   │             │minerals             │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      │Manufacture in  │           │ 
   │             │accelerators;        │which the value │           │ 
   │             │compound             │of all the      │           │ 
   │             │plasticisers for     │materials used  │           │ 
   │             │rubber or plastics,  │does not exceed │           │ 
   │             │not elsewhere        │50% of the      │           │ 
   │             │specified or         │ex-works price  │           │ 
   │             │included; anti -     │of the product  │           │ 
   │             │oxidising            │                │           │ 
   │             │preparations and     │                │           │ 
   │             │other compound       │                │           │ 
   │             │stabilisers for      │                │           │ 
   │             │rubber or plastics   │                │           │ 
   │3813         │Preparations and     │Manufacture in  │           │ 
   │             │charges for fire -   │which the value │           │ 
   │             │extinguishers;       │of all the      │           │ 
   │             │charged fire -       │materials used  │           │ 
   │             │extinguishing        │does not exceed │           │ 
   │             │grenades             │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │3814         │Organic composite    │Manufacture in  │           │ 
   │             │solvents and         │which the value │           │ 
   │             │thinners, not        │of all the      │           │ 
   │             │elsewhere  specified │materials used  │           │ 
   │             │or included;         │does not exceed │           │ 
   │             │prepared paint or    │50% of the      │           │ 
   │             │varnish removers     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │3818         │Chemical elements    │Manufacture in  │           │ 
   │             │doped for use in     │which the value │           │ 
   │             │electronics, in      │of all the      │           │ 
   │             │the form of discs,   │materials used  │           │ 
   │             │wafers or similar    │does not exceed │           │ 
   │             │forms; chemical      │50% of the      │           │ 
   │             │compounds doped for  │ex-works price  │           │ 
   │             │use in electronics   │of the product  │           │ 
   │3819         │Hydraulic brake      │Manufacture in  │           │ 
   │             │fluids and other     │which the value │           │ 
   │             │prepared liquids     │of all the      │           │ 
   │             │for hydraulic        │materials used  │           │ 
   │             │transmission, not    │does not exceed │           │ 
   │             │containing or        │50% of the      │           │ 
   │             │containing less      │ex-works price  │           │ 
   │             │than 70% by weight   │of the product  │           │ 
   │             │of petroleum oils    │                │           │ 
   │             │or oils obtained     │                │           │ 
   │             │from bituminous      │                │           │ 
   │             │minerals             │                │           │ 
   │3820         │Anti-freezing        │Manufacture in  │           │ 
   │             │preparations and     │which the value │           │ 
   │             │prepared de-icing    │of all the      │           │ 
   │             │fluids               │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │3822         │Composite diagnostic │Manufacture in  │           │ 
   │             │or laboratory        │which the value │           │ 
   │             │reagents, other than │of all the      │           │ 
   │             │those of heading Nos.│materials used  │           │ 
   │             │3002 or 3006         │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │3823         │Prepared binders for │                │           │ 
   │             │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   │Manufacture in  │Manufacture│ 
   │             │this heading:        │which all the   │in which   │ 
   │             │- Prepared binders   │materials used  │the value  │ 
   │             │for foundry moulds or│are classified  │of all the │ 
   │             │cores based on       │within a heading│materials  │ 
   │             │natural resinous     │other than that │used does  │ 
   │             │products             │of the product. │not exceed │ 
   │             │- Naphthenic acids,  │However,        │40% of the │ 
   │             │their water-insoluble│materials       │ex-works   │ 
   │             │salts and their      │classified      │price of   │ 
   │             │esters               │within the same │the product│ 
   │             │- Sorbitol other than│heading may be  │           │ 
   │             │that of heading      │used provided   │           │ 
   │             │No. 2905             │their value does│           │ 
   │             │- Petroleum          │not exceed 20%  │           │ 
   │             │sulphonates,         │of the ex-works │           │ 
   │             │excluding petroleum  │price of the    │           │ 
   │             │sulphonates of alkali│product         │           │ 
   │             │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│                │           │ 
   │             │- Sulfonaphthenic    │                │           │ 
   │             │acids, their water   │                │           │ 
   │             │insoluble salts and  │                │           │ 
   │             │their esters         │                │           │ 
   │             │- 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  │           │ 
   │ex 3901 to   │Plastics in primary  │                │           │ 
   │3915         │forms, waste,        │                │           │ 
   │             │parings and scrap,   │                │           │ 
   │             │of plastic; except   │                │           │ 
   │             │for heading No. 3907,│                │           │ 
   │             │for which the rule   │                │           │ 
   │             │is set out below:    │                │           │ 
   │             │- Addition           │Manufacture in  │Manufacture│ 
   │             │homopolymerisation   │which:          │in which   │ 
   │             │products             │- the value of  │the value  │ 
   │             │                     │all the         │of all the │ 
   │             │                     │materials used  │materials  │ 
   │             │                     │does not exceed │used does  │ 
   │             │                     │50% of the      │not exceed │ 
   │             │                     │ex-works price  │25% of the │ 
   │             │                     │of the product, │ex-works   │ 
   │             │                     │and             │price of   │ 
   │             │                     │- the value of  │the product│ 
   │             │                     │any materials of│           │ 
   │             │                     │Chapter 39 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │20% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │                     │<5>             │           │ 
   │             │- Other              │Manufacture in  │Manufacture│ 
   │             │                     │which the value │in which   │ 
   │             │                     │of the materials│the value  │ 
   │             │                     │of Chapter 39   │of all the │ 
   │             │                     │used does not   │materials  │ 
   │             │                     │exceed 20% of   │used does  │ 
   │             │                     │the ex-works    │not exceed │ 
   │             │                     │price of the    │25% of the │ 
   │             │                     │product <5>     │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex 3907      │Copolymer, made from │Manufacture in  │           │ 
   │             │polycarbonate and    │which all the   │           │ 
   │             │acrylonitrile -      │materials used  │           │ 
   │             │butadienestyrene     │are classified  │           │ 
   │             │copolymer (ABS)      │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 <5>     │           │ 
   │ex 3916 to   │Semi-manufactures    │                │           │ 
   │3921         │and articles of      │                │           │ 
   │             │plastics; except for │                │           │ 
   │             │heading Nos. ex 3916,│                │           │ 
   │             │ex 3917, ex 3920 and │                │           │ 
   │             │ex 3921, for which   │                │           │ 
   │             │the rules are set    │                │           │ 
   │             │out below:           │                │           │ 
   │             │- Flat products,     │Manufacture in  │Manufacture│ 
   │             │further worked than  │which the value │in which   │ 
   │             │only surface-worked  │of any materials│the value  │ 
   │             │or cut into forms    │of Chapter 39   │of all the │ 
   │             │other than           │used does not   │materials  │ 
   │             │rectangular or       │exceed 50% of   │used does  │ 
   │             │square; other        │the ex-works    │not exceed │ 
   │             │products, further    │price of the    │25% of the │ 
   │             │worked than only     │product <5>     │ex-works   │ 
   │             │surface-worked       │                │price of   │ 
   │             │                     │                │the product│ 
   │             │- Other:             │                │           │ 
   │             │-- Addition          │Manufacture in  │Manufacture│ 
   │             │homopolymerisation   │which:          │in which   │ 
   │             │products             │- the value of  │the value  │ 
   │             │                     │all the         │of all the │ 
   │             │                     │materials used  │materials  │ 
   │             │                     │does not exceed │used does  │ 
   │             │                     │50% of the      │not exceed │ 
   │             │                     │ex-works price  │25% of the │ 
   │             │                     │of the product, │ex-works   │ 
   │             │                     │and             │price of   │ 
   │             │                     │- the value of  │the product│ 
   │             │                     │any materials of│           │ 
   │             │                     │Chapter 39 used │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │20% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │                     │<5>             │           │ 
   │             │-- Other             │Manufacture in  │Manufacture│ 
   │             │                     │which the value │in which   │ 
   │             │                     │of any materials│the value  │ 
   │             │                     │of Chapter 39   │of all the │ 
   │             │                     │used does not   │materials  │ 
   │             │                     │exceed 20% of   │used does  │ 
   │             │                     │the ex-works    │not exceed │ 
   │             │                     │price of the    │25% of the │ 
   │             │                     │product <5>     │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex 3916 and  │Profile shapes and   │Manufacture in  │Manufacture│ 
   │ex 3917      │tubes                │which:          │in which   │ 
   │             │                     │- the value of  │the value  │ 
   │             │                     │all the         │of all the │ 
   │             │                     │materials used  │materials  │ 
   │             │                     │does not exceed │used does  │ 
   │             │                     │50% of the      │not exceed │ 
   │             │                     │ex-works price  │25% of the │ 
   │             │                     │of the product, │ex-works   │ 
   │             │                     │and             │price of   │ 
   │             │                     │- the value of  │the product│ 
   │             │                     │any materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading as the  │           │ 
   │             │                     │product does not│           │ 
   │             │                     │exceed 20% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 3920      │Ionomer sheet or film│Manufacture from│Manufacture│ 
   │             │                     │a thermoplastic │in which   │ 
   │             │                     │partial salt    │the value  │ 
   │             │                     │which is a      │of all the │ 
   │             │                     │copolymer of    │materials  │ 
   │             │                     │ethylene and    │used does  │ 
   │             │                     │metacrylic acid │not exceed │ 
   │             │                     │partly          │25% of the │ 
   │             │                     │neutralised with│ex-works   │ 
   │             │                     │metal ions,     │price of   │ 
   │             │                     │mainly zinc and │the product│ 
   │             │                     │sodium          │           │ 
   │ex 3921      │Foils of plastic,    │Manufacture from│Manufacture│ 
   │             │metallised           │highly          │in which   │ 
   │             │                     │transparent     │the value  │ 
   │             │                     │polyester foils │of all the │ 
   │             │                     │with a thickness│materials  │ 
   │             │                     │of less than    │used does  │ 
   │             │                     │23 micron <6>   │not exceed │ 
   │             │                     │                │25% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │3922 to      │Articles of          │Manufacture in  │           │ 
   │3926         │plastics             │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  │Manufacture in  │           │ 
   │             │thereof; except for  │which all the   │           │ 
   │             │heading Nos. ex 4001,│materials used  │           │ 
   │             │4005, 4012 and ex    │are classified  │           │ 
   │             │4017 for which the   │within a heading│           │ 
   │             │rules are set out    │other than that │           │ 
   │             │below:               │of the product  │           │ 
   │ex 4001      │Laminated slabs or   │Lamination of   │           │ 
   │             │crepe rubber for     │sheets of       │           │ 
   │             │shoes                │natural rubber  │           │ 
   │4005         │Compound rubber,     │Manufacture in  │           │ 
   │             │unvulcanised, in     │which the value │           │ 
   │             │primary forms or in  │of all the      │           │ 
   │             │plates, sheets or    │materials used, │           │ 
   │             │strip                │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          │Retreading of   │           │ 
   │             │pneumatic, solid or  │used tyres      │           │ 
   │             │cushion tyres, of    │                │           │ 
   │             │rubber               │                │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │materials of any│           │ 
   │             │                     │heading, except │           │ 
   │             │                     │those of heading│           │ 
   │             │                     │Nos. 4011 or    │           │ 
   │             │                     │4012            │           │ 
   │ex 4017      │Articles of hard     │Manufacture from│           │ 
   │             │rubber               │hard rubber     │           │ 
   │ex Chapter 41│Raw hides and skins  │Manufacture in  │           │ 
   │             │(other than furskins)│which all the   │           │ 
   │             │and leather; except  │materials used  │           │ 
   │             │for heading Nos.     │are classified  │           │ 
   │             │ex 4102, 4104 to 4107│within a heading│           │ 
   │             │and 4109 for which   │other than that │           │ 
   │             │the rules are set out│of the product  │           │ 
   │             │below:               │                │           │ 
   │ex 4102      │Raw skins of sheep or│Removal of wool │           │ 
   │             │lambs, without wool  │from sheep or   │           │ 
   │             │on                   │lamb skins, with│           │ 
   │             │                     │wool on         │           │ 
   │4104 to      │Leather, without hair│Retanning of    │           │ 
   │4107         │or wool, other than  │pre-tanned      │           │ 
   │             │leather of heading   │leather         │           │ 
   │             │No. 4108 or 4109     │or              │           │ 
   │             │                     │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │4109         │Patent leather and   │Manufacture from│           │ 
   │             │patent laminated     │leather of      │           │ 
   │             │leather; metallised  │heading Nos.    │           │ 
   │             │leather              │4104 to 4107    │           │ 
   │             │                     │provided its    │           │ 
   │             │                     │value does not  │           │ 
   │             │                     │exceed 50% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │Chapter 42   │Articles of leather; │Manufacture in  │           │ 
   │             │saddlery and harness;│which all the   │           │ 
   │             │travel goods,        │materials used  │           │ 
   │             │handbags and similar │are classified  │           │ 
   │             │containers; articles │within a heading│           │ 
   │             │of animal gut (other │other than that │           │ 
   │             │than silk worm gut)  │of the product  │           │ 
   │ex Chapter 43│Furskins and         │Manufacture in  │           │ 
   │             │artificial fur;      │which all the   │           │ 
   │             │manufactures thereof;│materials used  │           │ 
   │             │except for heading   │are classified  │           │ 
   │             │Nos. ex 4302 and 4303│within a heading│           │ 
   │             │for which the rules  │other than that │           │ 
   │             │are set out below:   │of the product  │           │ 
   │ex 4302      │Tanned or dressed    │                │           │ 
   │             │furskins, assembled: │                │           │ 
   │             │- Plates, crosses and│Bleaching or    │           │ 
   │             │similar forms        │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, │Manufacture from│           │ 
   │             │clothing accessories │non-assembled   │           │ 
   │             │and other articles of│tanned or       │           │ 
   │             │furskin              │dressed furskins│           │ 
   │             │                     │of heading      │           │ 
   │             │                     │No. 4302        │           │ 
   │ex Chapter 44│Wood and articles of │Manufacture in  │           │ 
   │             │wood; wood charcoal; │which all the   │           │ 
   │             │except for heading   │materials used  │           │ 
   │             │Nos. ex 4403, ex     │are classified  │           │ 
   │             │4407, ex 4408, 4409, │within a heading│           │ 
   │             │ex 4410 to ex 4413,  │other than that │           │ 
   │             │ex 4415, ex 4416,    │of the product  │           │ 
   │             │4418 and ex 4421 for │                │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │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│Planing, sanding│           │ 
   │             │lengthwise, sliced or│or finger -     │           │ 
   │             │peeled, of a         │jointing        │           │ 
   │             │thickness exceeding  │                │           │ 
   │             │65 mm, planed, sanded│                │           │ 
   │             │or finger-jointed    │                │           │ 
   │ex 4408      │Veneer sheets and    │Splicing,       │           │ 
   │             │sheets for plywood,  │planing, sanding│           │ 
   │             │of a thickness not   │or finger -     │           │ 
   │             │exceeding 6 mm,      │jointing        │           │ 
   │             │spliced, and other   │                │           │ 
   │             │wood sawn lengthwise,│                │           │ 
   │             │sliced or peeled of  │                │           │ 
   │             │a thickness not      │                │           │ 
   │             │exceeding 6 mm,      │                │           │ 
   │             │planed, sanded or    │                │           │ 
   │             │finger-jointed       │                │           │ 
   │ex 4409      │Wood (including      │                │           │ 
   │             │strips and friezes   │                │           │ 
   │             │for parquet flooring,│                │           │ 
   │             │not assembled)       │                │           │ 
   │             │continuously shaped  │                │           │ 
   │             │(tongued, grooved,   │                │           │ 
   │             │rebated, chamfered,  │                │           │ 
   │             │V-joined, beaded,    │                │           │ 
   │             │moulded, rounded or  │                │           │ 
   │             │the  like) along any │                │           │ 
   │             │of its edges or      │                │           │ 
   │             │faces, whether or not│                │           │ 
   │             │planed, sanded or    │                │           │ 
   │             │finger-jointed:      │                │           │ 
   │             │- Sanded or          │Sanded or       │           │ 
   │             │finger-jointed       │finger-jointing │           │ 
   │             │- Beadings and       │Beading or      │           │ 
   │             │mouldings            │moulding        │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than of   │           │ 
   │             │                     │the product     │           │ 
   │ex 4410 to   │Beadings and         │Beading or      │           │ 
   │ex 4413      │mouldings, including │moulding        │           │ 
   │             │moulded skirting     │                │           │ 
   │             │and other moulded    │                │           │ 
   │             │boards               │                │           │ 
   │ex 4415      │Packing cases, boxes,│Manufacture from│           │ 
   │             │crates, drums and    │boards not cut  │           │ 
   │             │similar packings, of │to size         │           │ 
   │             │wood                 │                │           │ 
   │ex 4416      │Casks, barrels, vats,│Manufacture from│           │ 
   │             │tubs and other       │riven staves,   │           │ 
   │             │coopers' products and│not further     │           │ 
   │             │parts thereof, of    │worked than sawn│           │ 
   │             │wood                 │on the two      │           │ 
   │             │                     │principal       │           │ 
   │             │                     │surfaces        │           │ 
   │4418         │Builders' joinery and│                │           │ 
   │             │carpentry of wood,   │                │           │ 
   │             │including cellular   │                │           │ 
   │             │wood panels,         │                │           │ 
   │             │assembled parquet    │                │           │ 
   │             │panels, shingles     │                │           │ 
   │             │and shakes:          │                │           │ 
   │             │- Builders' joinery  │Manufacture in  │           │ 
   │             │and carpentry of wood│which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However,        │           │ 
   │             │                     │cellular wood   │           │ 
   │             │                     │panels, shingles│           │ 
   │             │                     │ands hakes may  │           │ 
   │             │                     │be used         │           │ 
   │             │- Beadings and       │Beading or      │           │ 
   │             │mouldings            │moulding        │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex 4421      │Match splints; wooden│Manufacture from│           │ 
   │             │pegs or pins for     │wood of any     │           │ 
   │             │footwear             │heading except  │           │ 
   │             │                     │drawn wood of   │           │ 
   │             │                     │heading No. 4409│           │ 
   │ex Chapter 45│Cork and articles of │Manufacture in  │           │ 
   │             │cork; except for     │which all the   │           │ 
   │             │heading No. 4503 for │materials used  │           │ 
   │             │which the rule is set│are classified  │           │ 
   │             │out below:           │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │4503         │Articles of natural  │Manufacture from│           │ 
   │             │cork                 │cork of heading │           │ 
   │             │                     │No. 4501        │           │ 
   │Chapter 46   │Manufacturers of     │Manufacture in  │           │ 
   │             │straw, of esparto or │which all the   │           │ 
   │             │of other plaiting    │materials used  │           │ 
   │             │materials; basketware│are classified  │           │ 
   │             │and wickerwork       │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │Chapter 47   │Pulp of wood or of   │Manufacture in  │           │ 
   │             │other fibrous        │which all the   │           │ 
   │             │cellulosic material; │materials used  │           │ 
   │             │waste and scrap of   │are classified  │           │ 
   │             │paper or paperboard  │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 48│Paper and paperboard;│Manufacture in  │           │ 
   │             │articles of paper    │which all the   │           │ 
   │             │pulp, of paper or of │materials used  │           │ 
   │             │paperboard; except   │are classified  │           │ 
   │             │for heading Nos. ex  │within a heading│           │ 
   │             │4811, 4816, 4817,    │other than that │           │ 
   │             │ex 4818, ex 4819,    │of the product  │           │ 
   │             │ex 4820 and ex 4823  │                │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │                │           │ 
   │ex 4811      │Paper and paperboard,│Manufacture from│           │ 
   │             │ruled, lined or      │paper-making    │           │ 
   │             │squared only         │materials of    │           │ 
   │             │                     │Chapter 47      │           │ 
   │4816         │Carbon paper, self - │Manufacture from│           │ 
   │             │copy paper and other │paper-making    │           │ 
   │             │copying or transfer  │materials of    │           │ 
   │             │papers (other than   │Chapter 47      │           │ 
   │             │those of heading No. │                │           │ 
   │             │4809), duplicator    │                │           │ 
   │             │stencils and offset  │                │           │ 
   │             │plates, of paper,    │                │           │ 
   │             │whether or not put up│                │           │ 
   │             │in boxes             │                │           │ 
   │4817         │Envelopes, letter    │Manufacture in  │           │ 
   │             │cards, plain         │which:          │           │ 
   │             │postcards and        │- all the       │           │ 
   │             │correspondence cards,│materials used  │           │ 
   │             │of paper or          │are classified  │           │ 
   │             │paperboard; boxes,   │within a heading│           │ 
   │             │pouches, wallets and │other than that │           │ 
   │             │writing compendiums, │of the product, │           │ 
   │             │of paper or          │and             │           │ 
   │             │paperboard,          │- the value of  │           │ 
   │             │containing an        │all the         │           │ 
   │             │assortment of paper  │materials used  │           │ 
   │             │stationery           │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,      │Manufacture in  │           │ 
   │             │cases, bags and other│which:          │           │ 
   │             │packing containers,  │- all the       │           │ 
   │             │of paper, paperboard,│materials used  │           │ 
   │             │cellulose wadding or │are classified  │           │ 
   │             │webs of cellulose    │within a heading│           │ 
   │             │fibres               │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- 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,         │Manufacture from│           │ 
   │             │paperboard, cellulose│paper-making    │           │ 
   │             │wadding and webs of  │materials of    │           │ 
   │             │cellulose fibres, cut│Chapter 47      │           │ 
   │             │to size or shape     │                │           │ 
   │ex Chapter 49│Printed books,       │Manufacture in  │           │ 
   │             │newspapers, pictures │which all the   │           │ 
   │             │and other products of│materials used  │           │ 
   │             │the printing         │are classified  │           │ 
   │             │industry;            │within a heading│           │ 
   │             │manuscripts,         │other than that │           │ 
   │             │typescripts and      │of the product  │           │ 
   │             │plans; except for    │                │           │ 
   │             │heading Nos. 4909 and│                │           │ 
   │             │4910 for which the   │                │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │4909         │Printed or           │Manufacture from│           │ 
   │             │illustrated          │materials not   │           │ 
   │             │postcards; printed   │classified      │           │ 
   │             │cards bearing        │within heading  │           │ 
   │             │personal greetings,  │No. 4909 or 4911│           │ 
   │             │messages or          │                │           │ 
   │             │announcements,       │                │           │ 
   │             │whether or not       │                │           │ 
   │             │illustrated, with or │                │           │ 
   │             │without envelopes or │                │           │ 
   │             │trimmings            │                │           │ 
   │4910         │Calendars of any     │                │           │ 
   │             │kind, printed,       │                │           │ 
   │             │including calendar   │                │           │ 
   │             │blocks:              │                │           │ 
   │             │- Calendars of the   │Manufacture in  │           │ 
   │             │"perpetual" type or  │which:          │           │ 
   │             │with replaceable     │- all the       │           │ 
   │             │blocks mounted on    │materials used  │           │ 
   │             │bases other than     │are classified  │           │ 
   │             │paper or paperboard  │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- 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 No. 4909│           │ 
   │             │                     │or 4911         │           │ 
   │ex Chapter 50│Silk; except for     │Manufacture in  │           │ 
   │             │heading Nos. ex 5003,│which all the   │           │ 
   │             │5004 to ex 5006 and  │materials used  │           │ 
   │             │5007 for which the   │are classified  │           │ 
   │             │rules are set out    │within a heading│           │ 
   │             │below:               │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex 5003      │Silk waste (including│Carding or      │           │ 
   │             │cocoons unsuitable   │combing of silk │           │ 
   │             │for reeling, yarn    │waste           │           │ 
   │             │waste and garnetted  │                │           │ 
   │             │stock), carded or    │                │           │ 
   │             │combed               │                │           │ 
   │5004 to      │Silk yarn and yarn   │Manufacture     │           │ 
   │ex 5006      │spun from silk waste │from <7>:       │           │ 
   │             │                     │- 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      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 heading Nos. 5106│                │           │ 
   │             │to 5110 and 5111 to  │                │           │ 
   │             │5113 for which the   │                │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │5106 to      │Yarn of wool, of fine│Manufacture     │           │ 
   │5110         │or coarse animal hair│from <7>:       │           │ 
   │             │or of horsehair      │- 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 to      │Woven fabrics of     │                │           │ 
   │5113         │wool, of fine or     │                │           │ 
   │             │coarse animal hair or│                │           │ 
   │             │of horsehair:        │                │           │ 
   │             │- Incorporating      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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  │           │ 
   │             │heading Nos. 5204 to │which all the   │           │ 
   │             │5207 and 5208 to 5212│materials used  │           │ 
   │             │for which the rules  │are classified  │           │ 
   │             │are set out below:   │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │5204 to      │Yarn and thread of   │Manufacture     │           │ 
   │5207         │cotton               │from <7>:       │           │ 
   │             │                     │- 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 to      │Woven fabrics of     │                │           │ 
   │5212         │cotton:              │                │           │ 
   │             │- Incorporating      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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      │Manufacture in  │           │ 
   │             │textile fibres; paper│which all the   │           │ 
   │             │yarn and woven       │materials used  │           │ 
   │             │fabrics of paper     │are classified  │           │ 
   │             │yarn; except for     │within a heading│           │ 
   │             │heading Nos. 5306 to │other than that │           │ 
   │             │5308 and 5309 to 5311│of the product  │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │                │           │ 
   │5306 to      │Yarn of other        │Manufacture     │           │ 
   │5308         │vegetable textile    │from <7>:       │           │ 
   │             │fibres; paper yarn   │- 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 to      │Woven fabrics of     │                │           │ 
   │5311         │other vegetable      │                │           │ 
   │             │textile fibres; woven│                │           │ 
   │             │fabrics of paper     │                │           │ 
   │             │yarn:                │                │           │ 
   │             │- Incorporating      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 to      │Yarn, monofilament   │Manufacture     │           │ 
   │5406         │and thread of        │from <7>:       │           │ 
   │             │man-made filaments   │- 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 to      │Woven fabrics of     │                │           │ 
   │5408         │man-made filament    │                │           │ 
   │             │yarn:                │                │           │ 
   │             │- Incorporating      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 to      │Man-made staple      │Manufacture from│           │ 
   │5507         │fibres               │chemical        │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │5508 to      │Yarn and sewing      │Manufacture     │           │ 
   │5511         │thread               │from <7>:       │           │ 
   │             │                     │- 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         │Woven fabrics of     │                │           │ 
   │to           │man-made staple      │                │           │ 
   │5516         │fibres:              │                │           │ 
   │             │- Incorporating      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │single yarn <7>:│           │ 
   │             │                     │- 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    │Manufacture     │           │ 
   │             │non-wovens; special  │from <7>:       │           │ 
   │             │yarns; twine,        │- coir yarn,    │           │ 
   │             │cordage, ropes and   │- natural       │           │ 
   │             │cables and articles  │fibres,         │           │ 
   │             │thereof; except for  │- chemical      │           │ 
   │             │heading Nos. 5602,   │materials or    │           │ 
   │             │5604, 5605 and 5606, │textile pulp, or│           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │- paper-making  │           │ 
   │             │                     │materials       │           │ 
   │5602         │Felt, whether or not │                │           │ 
   │             │impregnated, coated, │                │           │ 
   │             │covered or laminated:│                │           │ 
   │             │- Needleloom felt    │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 <7>:       │           │ 
   │             │                     │- 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  │Manufacture from│           │ 
   │             │cord, textile covered│rubber thread or│           │ 
   │             │                     │cord, not       │           │ 
   │             │                     │textile covered │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- natural fibres│           │ 
   │             │                     │not carded or   │           │ 
   │             │                     │combed or       │           │ 
   │             │                     │otherwise       │           │ 
   │             │                     │processed for   │           │ 
   │             │                     │spinning,       │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp, or│           │ 
   │             │                     │- paper-making  │           │ 
   │             │                     │materials       │           │ 
   │5605         │Metallised yarn,     │Manufacture     │           │ 
   │             │whether or not       │from <7>:       │           │ 
   │             │gimped, being textile│- natural       │           │ 
   │             │yarn, or strip or the│fibres,         │           │ 
   │             │like of heading No.  │- man-made      │           │ 
   │             │5404 or 5405,        │staple fibres   │           │ 
   │             │combined with metal  │not carded or   │           │ 
   │             │in the form of       │combed or       │           │ 
   │             │thread, strip or     │otherwise       │           │ 
   │             │powder or covered    │processed for   │           │ 
   │             │with metal           │spinning,       │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │textile pulp, or│           │ 
   │             │                     │- paper-making  │           │ 
   │             │                     │materials       │           │ 
   │5606         │Gimped yarn, and     │Manufacture     │           │ 
   │             │strip and the like of│from <7>:       │           │ 
   │             │heading No. 5404 or  │- natural       │           │ 
   │             │5405, gimped, other  │fibres,         │           │ 
   │             │than those of heading│- man-made      │           │ 
   │             │No. 5605 and gimped  │staple fibres   │           │ 
   │             │horsehair yarn;      │not carded or   │           │ 
   │             │chenille yarn; loop  │combed or       │           │ 
   │             │wale-yarn            │otherwise       │           │ 
   │             │                     │processed for   │           │ 
   │             │                     │spinning,       │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │textile pulp, or│           │ 
   │             │                     │- paper-making  │           │ 
   │             │                     │materials       │           │ 
   │Chapter 57   │Carpets and other    │                │           │ 
   │             │textile floor        │                │           │ 
   │             │coverings:           │                │           │ 
   │             │- Of needleloom felt │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 <7>:       │           │ 
   │             │                     │- natural fibres│           │ 
   │             │                     │not carded or   │           │ 
   │             │                     │combed or       │           │ 
   │             │                     │otherwise       │           │ 
   │             │                     │processed for   │           │ 
   │             │                     │spinning, or    │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │             │- Other textile      │Manufacture     │           │ 
   │             │coverings            │from <7>:       │           │ 
   │             │                     │- coir yarn,    │           │ 
   │             │                     │- synthetic or  │           │ 
   │             │                     │artifical       │           │ 
   │             │                     │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 heading Nos. 5805│                │           │ 
   │             │and 5810 for which   │                │           │ 
   │             │the rules are set out│                │           │ 
   │             │below:               │                │           │ 
   │             │- Combined with      │Manufacture from│           │ 
   │             │rubber thread        │single yarn <7> │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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│Manufacture in  │           │ 
   │             │of the types         │which all the   │           │ 
   │             │Gobelins, Flanders,  │materials used  │           │ 
   │             │Aubusson, Beauvais   │are classified  │           │ 
   │             │and the like, and    │within a heading│           │ 
   │             │needle-worked        │other than that │           │ 
   │             │tapestries (for      │of the product  │           │ 
   │             │example, petit point,│                │           │ 
   │             │cross stitch),       │                │           │ 
   │             │whether or not made  │                │           │ 
   │             │up                   │                │           │ 
   │5810         │Embroidery in the    │Manufacture in  │           │ 
   │             │piece, in strips or  │which:          │           │ 
   │             │in motifs            │- all the       │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product. │           │ 
   │5901         │Textile fibres coated│Manufacture from│           │ 
   │             │with gum or          │yarn            │           │ 
   │             │amylaceous           │                │           │ 
   │             │substances of a kind │                │           │ 
   │             │used for the outer   │                │           │ 
   │             │covers of books or   │                │           │ 
   │             │the like; tracing    │                │           │ 
   │             │cloth; prepared      │                │           │ 
   │             │painting canvas;     │                │           │ 
   │             │buckram and similar  │                │           │ 
   │             │stiffened textile    │                │           │ 
   │             │fabrics of a kind    │                │           │ 
   │             │used for hat         │                │           │ 
   │             │foundations          │                │           │ 
   │5902         │Tyre cord fabric of  │                │           │ 
   │             │high tenacity yarn of│                │           │ 
   │             │nylon or other       │                │           │ 
   │             │polyamides,          │                │           │ 
   │             │polyesters or viscose│                │           │ 
   │             │rayon:               │                │           │ 
   │             │- Containing not more│Manufacture from│           │ 
   │             │than 90% by weight of│yarn            │           │ 
   │             │textile materials    │                │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │chemical        │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │5903         │Textile fabrics      │Manufacture from│           │ 
   │             │impregnated, coated, │yarn            │           │ 
   │             │covered or laminated │                │           │ 
   │             │with plastics other  │                │           │ 
   │             │than those of heading│                │           │ 
   │             │No. 5902             │                │           │ 
   │5904         │Linoleum, whether or │Manufacture from│           │ 
   │             │not cut to shape;    │yarn <7>        │           │ 
   │             │floor coverings      │                │           │ 
   │             │consisting of a      │                │           │ 
   │             │coating or covering  │                │           │ 
   │             │applied on a textile │                │           │ 
   │             │backing, whether or  │                │           │ 
   │             │not cut to shape     │                │           │ 
   │5905         │Textile wall         │                │           │ 
   │             │coverings:           │                │           │ 
   │             │- Impregnated,       │Manufacture from│           │ 
   │             │coated, covered or   │yarn:           │           │ 
   │             │laminated with       │                │           │ 
   │             │rubber, plastics or  │                │           │ 
   │             │other materials      │                │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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         │Manufacture     │           │ 
   │             │crocheted fabrics    │from <7>:       │           │ 
   │             │                     │- natural       │           │ 
   │             │                     │fibres,         │           │ 
   │             │                     │- man-made      │           │ 
   │             │                     │staple fibres   │           │ 
   │             │                     │not carded or   │           │ 
   │             │                     │combed or       │           │ 
   │             │                     │otherwise       │           │ 
   │             │                     │processed for   │           │ 
   │             │                     │spinning, or    │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │             │- Other fabrics made │Manufacture from│           │ 
   │             │of synthetic filament│chemical        │           │ 
   │             │yarn, containing     │materials       │           │ 
   │             │more then 90% by     │                │           │ 
   │             │weight of textile    │                │           │ 
   │             │materials            │                │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │yarn            │           │ 
   │5907         │Textile fabrics      │Manufacture from│           │ 
   │             │otherwise            │yarn            │           │ 
   │             │impregnated, coated  │                │           │ 
   │             │or covered; painted  │                │           │ 
   │             │canvas being         │                │           │ 
   │             │theatrical scenery,  │                │           │ 
   │             │studio backcloths or │                │           │ 
   │             │the like             │                │           │ 
   │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   │Manufacture from│           │ 
   │             │mantles, impregnated │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 to      │Textile articles of a│                │           │ 
   │5911         │kind suitable for    │                │           │ 
   │             │industrial use:      │                │           │ 
   │             │- Polishing discs or │Manufacture from│           │ 
   │             │rings other than of  │yarn or waste   │           │ 
   │             │felt of heading No.  │fabrics or rags │           │ 
   │             │5911                 │of heading No.  │           │ 
   │             │                     │6310            │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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 │Manufacture     │           │ 
   │             │fabrics              │from <7>:       │           │ 
   │             │                     │- 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 │Manufacture from│           │ 
   │             │together, or         │yarn <8>:       │           │ 
   │             │otherwise assembling,│                │           │ 
   │             │two or more pieces   │                │           │ 
   │             │of knitted or        │                │           │ 
   │             │crocheted fabric     │                │           │ 
   │             │which have been      │                │           │ 
   │             │either cut to form or│                │           │ 
   │             │obtained directly to │                │           │ 
   │             │form                 │                │           │ 
   │             │- Other              │Manufacture     │           │ 
   │             │                     │from <7>:       │           │ 
   │             │                     │- 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  │Manufacture from│           │ 
   │             │and clothing         │yarn <7> <8>:   │           │ 
   │             │accessories, not     │                │           │ 
   │             │knitted or crocheted;│                │           │ 
   │             │except for heading   │                │           │ 
   │             │Nos. ex 6202, ex     │                │           │ 
   │             │6204, ex 6206, ex    │                │           │ 
   │             │6209, ex 6210, 6213, │                │           │ 
   │             │6214, ex 6216 and    │                │           │ 
   │             │6217 for which the   │                │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │ex 6202,     │Women's, girls' and  │Manufacture from│           │ 
   │ex 6204,     │babies' clothing and │yarn <7>:       │           │ 
   │ex 6206, and │clothing accessories │or              │           │ 
   │ex 6209      │for babies,          │Manufacture from│           │ 
   │             │embroidered          │unembroidered   │           │ 
   │             │                     │fabric provided │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │unembroidered   │           │ 
   │             │                     │fabric used does│           │ 
   │             │                     │not exceed 40%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product <7>     │           │ 
   │ex 6210 and  │Fire-resistant       │Manufacture     │           │ 
   │ex 6216      │equipment of fabric  │from yarn <8>   │           │ 
   │             │covered with foil of │or              │           │ 
   │             │aluminised polyester │Manufacture from│           │ 
   │             │                     │uncoated fabric │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of the    │           │ 
   │             │                     │uncoated fabric │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 40% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product <8>     │           │ 
   │6213 and     │Handkerchiefs,       │                │           │ 
   │6214         │shawls, scarves,     │                │           │ 
   │             │mufflers, mantillas, │                │           │ 
   │             │veils and the like:  │                │           │ 
   │             │- Embroidered        │Manufacture from│           │ 
   │             │                     │unbleached      │           │ 
   │             │                     │single yarn <7> │           │ 
   │             │                     │<8>             │           │ 
   │             │                     │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 <8>     │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │unbleached      │           │ 
   │             │                     │single yarn <8> │           │ 
   │6217         │Other made-up        │                │           │ 
   │             │clothing accessories;│                │           │ 
   │             │parts of garments or │                │           │ 
   │             │of clothing          │                │           │ 
   │             │accessories, other   │                │           │ 
   │             │than those of        │                │           │ 
   │             │heading No. 6212:    │                │           │ 
   │             │- Embroidered        │Manufacture from│           │ 
   │             │                     │yarn <7>        │           │ 
   │             │                     │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 <7>     │           │ 
   │             │- Fire resistant     │Manufacture from│           │ 
   │             │equipment of fabric  │yarn <7>        │           │ 
   │             │covered with foil of │or              │           │ 
   │             │aluminised polyester │Manufacture from│           │ 
   │             │                     │uncoated fabric │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of the    │           │ 
   │             │                     │uncoated fabric │           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 40% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product <7>     │           │ 
   │             │- Interlinings  for  │Manufacture in  │           │ 
   │             │collars  and  cuffs, │which:          │           │ 
   │             │cut out              │- all the       │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │yarn <7>        │           │ 
   │ex Chapter 63│Other made-up textile│Manufacture in  │           │ 
   │             │articles; sets; worn │which all the   │           │ 
   │             │clothing and worn    │materials used  │           │ 
   │             │textile articles;    │are classified  │           │ 
   │             │rags; except for     │within a heading│           │ 
   │             │heading Nos. 6301 to │other than that │           │ 
   │             │6304, 6305, 6306, ex │of the product  │           │ 
   │             │6307 and 6308 for    │                │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │6301 to      │Blankets, travelling │                │           │ 
   │6304         │rugs, bed linen etc.;│                │           │ 
   │             │curtains etc.; other │                │           │ 
   │             │furnishing articles: │                │           │ 
   │             │- Of felt, of        │Manufacture from│           │ 
   │             │non-wovens           │<8>:            │           │ 
   │             │                     │- natural       │           │ 
   │             │                     │fibres, or      │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │             │- Other:             │                │           │ 
   │             │-- Embroidered       │Manufacture from│           │ 
   │             │                     │unbleached      │           │ 
   │             │                     │single yarn <7> │           │ 
   │             │                     │<9>             │           │ 
   │             │                     │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 <7> │           │ 
   │             │                     │<9>             │           │ 
   │6305         │Sacks and bags, of a │Manufacture     │           │ 
   │             │kind used for the    │from:           │           │ 
   │             │packing of goods     │- 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│           │ 
   │             │                     │<7>:            │           │ 
   │             │                     │- natural       │           │ 
   │             │                     │fibres, or      │           │ 
   │             │                     │- chemical      │           │ 
   │             │                     │materials or    │           │ 
   │             │                     │textile pulp    │           │ 
   │             │- Other              │Manufacture from│           │ 
   │             │                     │unbleached      │           │ 
   │             │                     │single yarn <7> │           │ 
   │6307         │Other made-up        │Manufacture in  │           │ 
   │             │articles, including  │which the value │           │ 
   │             │dress patterns       │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │6308         │Sets consisting of   │Each item in the│           │ 
   │             │woven fabric and     │set must satisfy│           │ 
   │             │yarn, whether or not │the rule which  │           │ 
   │             │with accessories, for│would apply to  │           │ 
   │             │making up into rugs, │it if it were   │           │ 
   │             │tapestries,          │not included in │           │ 
   │             │embroidered table    │the set.        │           │ 
   │             │cloths or serviettes │However, non -  │           │ 
   │             │or similar textile   │originating     │           │ 
   │             │articles, put up in  │articles may be │           │ 
   │             │packings for retail  │incorporated    │           │ 
   │             │sale                 │provided their  │           │ 
   │             │                     │total value does│           │ 
   │             │                     │not exceed 15%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the set│           │ 
   │6401 to      │Footwear             │Manufacture from│           │ 
   │6405         │                     │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;   │Manufacture in  │           │ 
   │             │removable insoles,   │which all the   │           │ 
   │             │heel cushions and    │materials used  │           │ 
   │             │similar articles;    │are classified  │           │ 
   │             │gaiters, leggings and│within a heading│           │ 
   │             │similar articles and │other than that │           │ 
   │             │parts thereof        │of the product  │           │ 
   │ex Chapter 65│Headgear and parts   │Manufacture in  │           │ 
   │             │thereof, except for  │which all the   │           │ 
   │             │heading Nos. 6503 and│materials used  │           │ 
   │             │6505 for which the   │are classified  │           │ 
   │             │rules are set out    │within a heading│           │ 
   │             │below:               │other than that │           │ 
   │             │                     │of the product  │           │ 
   │6503         │Felt hats and other  │Manufacture from│           │ 
   │             │felt headgear, made  │yarn or textile │           │ 
   │             │from the hat bodies, │fibres <8>      │           │ 
   │             │hoods or plateaux of │                │           │ 
   │             │heading No. 6501     │                │           │ 
   │             │whether or not lined │                │           │ 
   │             │or trimmed           │                │           │ 
   │6505         │Hats and other       │Manufacture from│           │ 
   │             │headgear, knitted or │yarn or textile │           │ 
   │             │crocheted, or made up│fibres <8>      │           │ 
   │             │from lace, felt or   │                │           │ 
   │             │other textile fabric,│                │           │ 
   │             │in the piece (but not│                │           │ 
   │             │in strips), whether  │                │           │ 
   │             │or not lined or      │                │           │ 
   │             │trimmed; hair-nets of│                │           │ 
   │             │any material, whether│                │           │ 
   │             │or not lined or      │                │           │ 
   │             │trimmed              │                │           │ 
   │ex Chapter 66│Umbrellas, sun       │Manufacture in  │           │ 
   │             │umbrellas, walking - │which all the   │           │ 
   │             │sticks, seat-sticks, │materials used  │           │ 
   │             │whips, riding-crops  │are classified  │           │ 
   │             │and parts thereof;   │within a heading│           │ 
   │             │except for heading   │other than that │           │ 
   │             │No. 6601 for which   │of the product  │           │ 
   │             │the rule is set out  │                │           │ 
   │             │below:               │                │           │ 
   │6601         │Umbrellas and sun    │Manufacture in  │           │ 
   │             │umbrellas (including │which the value │           │ 
   │             │walking-stick        │of all the      │           │ 
   │             │umbrellas, garden    │materials used  │           │ 
   │             │umbrellas and similar│does not exceed │           │ 
   │             │umbrellas)           │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │Chapter 67   │Prepared feathers and│Manufacture in  │           │ 
   │             │down and articles    │which all the   │           │ 
   │             │made of feathers or  │materials used  │           │ 
   │             │of down; artificial  │are classified  │           │ 
   │             │flowers; articles of │within a heading│           │ 
   │             │human hair           │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 68│Articles of stone,   │Manufacture in  │           │ 
   │             │plaster, cement,     │which all the   │           │ 
   │             │asbestos, mica or    │materials used  │           │ 
   │             │similar materials;   │are classified  │           │ 
   │             │except for heading   │within a heading│           │ 
   │             │Nos. ex 6803, ex 6812│other than that │           │ 
   │             │and ex 6814, for     │of the product  │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │ex 6803      │Articles of slate or │Manufacture from│           │ 
   │             │of agglomerated slate│worked slate    │           │ 
   │ex 6812      │Articles of asbestos;│Manufacture from│           │ 
   │             │articles of mixtures │materials of any│           │ 
   │             │with a basis of      │heading         │           │ 
   │             │asbestos or of       │                │           │ 
   │             │mixtures with a basis│                │           │ 
   │             │of asbestos and      │                │           │ 
   │             │magnesium carbonate  │                │           │ 
   │ex 6814      │Articles of mica,    │Manufacture from│           │ 
   │             │including            │worked mica     │           │ 
   │             │agglomerated or      │(including      │           │ 
   │             │reconstituted mica,  │agglomerated or │           │ 
   │             │on a support of      │reconstituted   │           │ 
   │             │paper, paperboard or │mica)           │           │ 
   │             │other materials      │                │           │ 
   │Chapter 69   │Ceramic products     │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 70│Glass and glassware; │Manufacture in  │           │ 
   │             │except for heading   │which all the   │           │ 
   │             │Nos. 7006, 7007,     │materials used  │           │ 
   │             │7008, 7009, 7010,    │are classified  │           │ 
   │             │7013 and ex 7019 for │within a heading│           │ 
   │             │which the rules are  │other than that │           │ 
   │             │set out below:       │of the product  │           │ 
   │7006         │Glass of heading Nos.│Manufacture from│           │ 
   │             │7003, 7004 or 7005,  │materials of    │           │ 
   │             │bent, edgeworked,    │heading No. 7001│           │ 
   │             │engraved, drilled,   │                │           │ 
   │             │enamelled or         │                │           │ 
   │             │otherwise worked, but│                │           │ 
   │             │not framed or fitted │                │           │ 
   │             │with other materials │                │           │ 
   │7007         │Safety glass,        │Manufacture from│           │ 
   │             │consisting of        │materials of    │           │ 
   │             │toughened (tempered) │heading No. 7001│           │ 
   │             │or laminated glass   │                │           │ 
   │7008         │Multiple-walled      │Manufacture from│           │ 
   │             │insulating units of  │materials of    │           │ 
   │             │glass                │heading No. 7001│           │ 
   │7009         │Glass mirrors,       │Manufacture from│           │ 
   │             │whether or not       │materials of    │           │ 
   │             │framed, including    │heading No. 7001│           │ 
   │             │rear-view mirrors    │                │           │ 
   │7010         │Carboys, bottles,    │Manufacture in  │           │ 
   │             │flasks, jars, pots,  │which all the   │           │ 
   │             │phials, ampoules and │materials used  │           │ 
   │             │other containers, of │are classified  │           │ 
   │             │glass, of a kind used│within a headin │           │ 
   │             │for the conveyance or│other than that │           │ 
   │             │packing of goods;    │of the product  │           │ 
   │             │preserving jars of   │or              │           │ 
   │             │glass; stoppers, lids│Cutting of      │           │ 
   │             │and other closures,  │glassware,      │           │ 
   │             │of glass             │provided the    │           │ 
   │             │                     │value of the    │           │ 
   │             │                     │uncut glassware │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │7013         │Glassware of a kind  │Manufacture in  │           │ 
   │             │used for table,      │which all the   │           │ 
   │             │kitchen, toilet,     │materials used  │           │ 
   │             │office, indoor       │are classified  │           │ 
   │             │decoration or similar│within a headin │           │ 
   │             │purposes (other than │other than that │           │ 
   │             │that of heading Nos. │of the product  │           │ 
   │             │7010 or 7018)        │or              │           │ 
   │             │                     │Cutting of      │           │ 
   │             │                     │glassware,      │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of the    │           │ 
   │             │                     │uncut glassware │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │             │                     │or              │           │ 
   │             │                     │Hand-decoration │           │ 
   │             │                     │(with the       │           │ 
   │             │                     │exception of    │           │ 
   │             │                     │silk-screen     │           │ 
   │             │                     │printing) of    │           │ 
   │             │                     │hand-blown      │           │ 
   │             │                     │glassware,      │           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of the    │           │ 
   │             │                     │hand-blown      │           │ 
   │             │                     │glassware does  │           │ 
   │             │                     │not exceed 50%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 7019      │Articles (other than │Manufacture     │           │ 
   │             │yarn) of glass fibres│from:           │           │ 
   │             │                     │- uncoloured    │           │ 
   │             │                     │slivers,        │           │ 
   │             │                     │rovings, yarn or│           │ 
   │             │                     │chopped strands,│           │ 
   │             │                     │or              │           │ 
   │             │                     │- glass wool    │           │ 
   │ex Chapter 71│Natural or cultured  │Manufacture in  │           │ 
   │             │pearls, precious or  │which all the   │           │ 
   │             │semi-precious stones,│materials used  │           │ 
   │             │precious metals,     │are classified  │           │ 
   │             │metals clad with     │within a headin │           │ 
   │             │precious metal, and  │other than that │           │ 
   │             │articles thereof;    │of the product  │           │ 
   │             │imitation jewellery; │                │           │ 
   │             │coins; except for    │                │           │ 
   │             │heading Nos. ex 7102,│                │           │ 
   │             │ex 7103, ex 7104,    │                │           │ 
   │             │7106, ex 7107, 7108, │                │           │ 
   │             │ex 7109, 7110, ex    │                │           │ 
   │             │7111, 7116 and 7117  │                │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │                │           │ 
   │ex 7102,     │Worked precious or   │Manufacture from│           │ 
   │ex 7103 and  │semi-precious stones │unworked        │           │ 
   │ex 7104      │(natural, synthetic  │precious or     │           │ 
   │             │or reconstructed)    │semi-precious   │           │ 
   │             │                     │stones          │           │ 
   │7106, 7108   │Precious metals:     │                │           │ 
   │and 7110     │                     │                │           │ 
   │             │- Unwrought          │Manufacture from│           │ 
   │             │                     │materials not   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 7106, 7108  │           │ 
   │             │                     │or 7110         │           │ 
   │             │                     │or              │           │ 
   │             │                     │Electrolytic,   │           │ 
   │             │                     │thermal or      │           │ 
   │             │                     │chemical        │           │ 
   │             │                     │separation of   │           │ 
   │             │                     │precious metals │           │ 
   │             │                     │of heading No.  │           │ 
   │             │                     │7106, 7108 or   │           │ 
   │             │                     │7110            │           │ 
   │             │                     │or              │           │ 
   │             │                     │Alloying of     │           │ 
   │             │                     │precious metals │           │ 
   │             │                     │of heading No.  │           │ 
   │             │                     │7106, 7108 or   │           │ 
   │             │                     │7110 with each  │           │ 
   │             │                     │other or with   │           │ 
   │             │                     │base metals     │           │ 
   │             │- Semi-manufactured  │Manufacture from│           │ 
   │             │or in powder form    │unwrought       │           │ 
   │             │                     │precious metals │           │ 
   │             │                     │                │           │ 
   │ex 7107,     │Metals clad with     │Manufacture from│           │ 
   │ex 7109 and  │precious metals,     │metals clad with│           │ 
   │ex 7111      │semi-manufactured    │precious metals,│           │ 
   │             │                     │unwrought       │           │ 
   │7116         │Articles of natural  │Manufacture, in │           │ 
   │             │or cultured pearls,  │which the value │           │ 
   │             │precious or semi -   │of all the      │           │ 
   │             │precious stones      │materials used  │           │ 
   │             │(natural, synthetic  │does not exceed │           │ 
   │             │or reconstructed)    │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │7117         │Imitation jewellery  │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │             │                     │or              │           │ 
   │             │                     │Manufacture from│           │ 
   │             │                     │base metal      │           │ 
   │             │                     │parts, not      │           │ 
   │             │                     │plated or       │           │ 
   │             │                     │covered with    │           │ 
   │             │                     │precious metals,│           │ 
   │             │                     │provided the    │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex Chapter 72│Iron and steel;      │Manufacture in  │           │ 
   │             │except for heading   │which all the   │           │ 
   │             │Nos. 7207, 7208 to   │materials used  │           │ 
   │             │7216, 7217, ex 7218, │are classified  │           │ 
   │             │7219 to 7222, 7223,  │within a heading│           │ 
   │             │ex 7224, 7225 to     │other than that │           │ 
   │             │7227, 7228 and 7229  │of the product  │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │                │           │ 
   │7207         │Semi-finished        │Manufacture from│           │ 
   │             │products of iron or  │materials of    │           │ 
   │             │non-alloy steel      │heading No.     │           │ 
   │             │                     │7201, 7202,     │           │ 
   │             │                     │7203, 7204 or   │           │ 
   │             │                     │7205            │           │ 
   │7208 to      │Flat-rolled products,│Manufacture from│           │ 
   │7216         │bars and rods,       │ingots or other │           │ 
   │             │angles, shapes and   │primary forms of│           │ 
   │             │sections of iron or  │heading No. 7206│           │ 
   │             │non-alloy steel      │                │           │ 
   │7217         │Wire of iron or non -│Manufacture from│           │ 
   │             │alloy steel          │semi-finished   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 7207│           │ 
   │ex 7218, 7219│Semi-finished        │Manufacture from│           │ 
   │to 7222      │products, flat-rolled│ingots or other │           │ 
   │             │products, bars and   │primary forms of│           │ 
   │             │rods, angles, shapes │heading No. 7218│           │ 
   │             │and sections of      │                │           │ 
   │             │stainless steel      │                │           │ 
   │7223         │Wire of stainless    │Manufacture from│           │ 
   │             │steel                │semi-finished   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 7218│           │ 
   │ex 7224, 7225│Semi-finished        │Manufacture from│           │ 
   │to 7227      │products, flat-rolled│ingots or other │           │ 
   │             │products, in         │primary forms of│           │ 
   │             │irregularly wound    │heading No. 7224│           │ 
   │             │coils, of other alloy│                │           │ 
   │             │steel                │                │           │ 
   │7228         │Bars and rods of     │Manufacture from│           │ 
   │             │other alloy steel;   │ingots or other │           │ 
   │             │angles, shapes and   │primary forms of│           │ 
   │             │sections, of other   │heading No.     │           │ 
   │             │alloy steel; hollow  │7206, 7218 or   │           │ 
   │             │drill bars and rods, │7224            │           │ 
   │             │of alloy or non-alloy│                │           │ 
   │             │steel                │                │           │ 
   │7229         │Wire of other alloy  │Manufacture from│           │ 
   │             │steel                │semi-finished   │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 7224│           │ 
   │ex Chapter 73│Articles of iron or  │Manufacture in  │           │ 
   │             │steel; except for    │which all the   │           │ 
   │             │heading Nos. ex 7301,│materials used  │           │ 
   │             │7302, 7304, 7305,    │are classified  │           │ 
   │             │7306, ex 7307, 7308  │within a heading│           │ 
   │             │and ex 7315 for which│other than that │           │ 
   │             │the rules are set out│of the product  │           │ 
   │             │below:               │                │           │ 
   │ex 7301      │Sheet piling         │Manufacture from│           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 7206│           │ 
   │7302         │Railway or tramway   │Manufacture from│           │ 
   │             │track construction   │materials of    │           │ 
   │             │materials of iron or │heading No. 7206│           │ 
   │             │steel, the following:│                │           │ 
   │             │rails, checkrails and│                │           │ 
   │             │rackrails, switch    │                │           │ 
   │             │blades, crossing     │                │           │ 
   │             │frogs, point rods and│                │           │ 
   │             │other crossing       │                │           │ 
   │             │pieces, sleepers     │                │           │ 
   │             │(cross-ties),        │                │           │ 
   │             │fishplates, chairs,  │                │           │ 
   │             │chair wedges, sole   │                │           │ 
   │             │plates (base plates),│                │           │ 
   │             │rail clips,          │                │           │ 
   │             │bedplates, ties and  │                │           │ 
   │             │other material       │                │           │ 
   │             │specialised for      │                │           │ 
   │             │jointing or fixing   │                │           │ 
   │             │rails                │                │           │ 
   │7304, 7305   │Tubes, pipes and     │Manufacture from│           │ 
   │and 7306     │hollow profiles, of  │materials of    │           │ 
   │             │iron (other than cast│heading No.     │           │ 
   │             │iron) or steel       │7206, 7207, 7218│           │ 
   │             │                     │or 7224         │           │ 
   │ex 7307      │Tube or pipe fittings│Turning,        │           │ 
   │             │of stainless steel   │drilling,       │           │ 
   │             │(ISO No. X5CrNiMo    │reaming,        │           │ 
   │             │1712), consisting of │threading,      │           │ 
   │             │several parts        │deburring and   │           │ 
   │             │                     │sandblasting of │           │ 
   │             │                     │forged blanks   │           │ 
   │             │                     │the value of    │           │ 
   │             │                     │which does not  │           │ 
   │             │                     │exceed 35% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │7308         │Structures (excluding│Manufacture in  │           │ 
   │             │prefabricated        │which all the   │           │ 
   │             │buildings of heading │materials used  │           │ 
   │             │No. 9406) and parts  │are classified  │           │ 
   │             │of structures (for   │within a heading│           │ 
   │             │example, bridges and │other than that │           │ 
   │             │bridge-sections,     │of the product. │           │ 
   │             │lock-gates, towers,  │However, welded │           │ 
   │             │lattice masts, roofs,│angles, shapes  │           │ 
   │             │roofing framework,   │and sections of │           │ 
   │             │doors and windows and│heading No. 7301│           │ 
   │             │their frames and     │may not be used │           │ 
   │             │thresholds for doors,│                │           │ 
   │             │shutters,            │                │           │ 
   │             │balustrades, pillars │                │           │ 
   │             │and columns), of iron│                │           │ 
   │             │or steel; plates,    │                │           │ 
   │             │rods, angles, shapes,│                │           │ 
   │             │sections, tubes and  │                │           │ 
   │             │the like, prepared   │                │           │ 
   │             │for use in           │                │           │ 
   │             │structures, of iron  │                │           │ 
   │             │or steel             │                │           │ 
   │ex 7315      │Skid chains          │Manufacture in  │           │ 
   │             │                     │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 7315│           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 50% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 74│Copper and articles  │Manufacture in  │           │ 
   │             │thereof; except for  │which:          │           │ 
   │             │heading Nos. 7401,   │- all the       │           │ 
   │             │7402, 7403, 7404 and │materials used  │           │ 
   │             │7405 for which the   │are classified  │           │ 
   │             │rules are set out    │within a heading│           │ 
   │             │below:               │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works        │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │7401         │Copper mattes; cement│Manufacture in  │           │ 
   │             │copper (precipitated │which all the   │           │ 
   │             │copper)              │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │7402         │Unrefined copper;    │Manufacture in  │           │ 
   │             │copper anodes for    │which all the   │           │ 
   │             │electrolytic refining│materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │7403         │Refined copper and   │                │           │ 
   │             │copper alloys,       │                │           │ 
   │             │unwrought:           │                │           │ 
   │             │- Refined copper     │                │           │ 
   │             │                     │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │             │- Copper alloys and  │Manufacture from│           │ 
   │             │refined copper       │refined copper, │           │ 
   │             │containing other     │unwrought, or   │           │ 
   │             │elements             │waste and scrap │           │ 
   │7404         │Copper waste and     │Manufacture in  │           │ 
   │             │scrap                │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │7405         │Master alloys        │Manufacture in  │           │ 
   │             │of copper            │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 75│Nickel and articles  │Manufacture in  │           │ 
   │             │thereof; except for  │which:          │           │ 
   │             │heading Nos. 7501 to │- all the       │           │ 
   │             │7503 for which the   │materials used  │           │ 
   │             │rules are set out    │are classified  │           │ 
   │             │below:               │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │7501 to      │Nickel mattes, nickel│Manufacture in  │           │ 
   │7503         │oxide sinters and    │which all the   │           │ 
   │             │other intermediate   │materials used  │           │ 
   │             │products of nickel   │are classified  │           │ 
   │             │metallurgy; unwrought│within a heading│           │ 
   │             │nickel; nickel waste │other than that │           │ 
   │             │and scrap            │of the product  │           │ 
   │ex Chapter 76│Aluminium and        │Manufacture in  │           │ 
   │             │articles thereof;    │which:          │           │ 
   │             │except for heading   │- all the       │           │ 
   │             │Nos. 7601, 7602 and  │materials used  │           │ 
   │             │ex 7616 for which the│are classified  │           │ 
   │             │rules are set out    │within a heading│           │ 
   │             │below:               │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │7601         │Unwrought aluminium  │Manufacture by  │           │ 
   │             │                     │thermal or      │           │ 
   │             │                     │electrolytic    │           │ 
   │             │                     │treatment from  │           │ 
   │             │                     │unalloyed       │           │ 
   │             │                     │aluminium or    │           │ 
   │             │                     │waste and scrap │           │ 
   │             │                     │of aluminium    │           │ 
   │7602         │Aluminium waste      │Manufacture in  │           │ 
   │             │or scrap             │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex 7616      │Aluminium articles   │Manufacture in  │           │ 
   │             │other than gauze,    │which:          │           │ 
   │             │cloth, grill,        │- all the       │           │ 
   │             │netting, fencing,    │materials used  │           │ 
   │             │reinforcing fabric   │are classified  │           │ 
   │             │and similar materials│within a heading│           │ 
   │             │(including endless   │other than that │           │ 
   │             │bands) of aluminium  │of the product. │           │ 
   │             │wire, and expanded   │However, gauze, │           │ 
   │             │metal of aluminium   │cloth, grill,   │           │ 
   │             │                     │netting,        │           │ 
   │             │                     │fencing,        │           │ 
   │             │                     │reinforcing     │           │ 
   │             │                     │fabric and      │           │ 
   │             │                     │similar         │           │ 
   │             │                     │materials       │           │ 
   │             │                     │(including      │           │ 
   │             │                     │endless bands)  │           │ 
   │             │                     │of aluminium    │           │ 
   │             │                     │wire, or        │           │ 
   │             │                     │expanded metal  │           │ 
   │             │                     │of aluminium may│           │ 
   │             │                     │be used, and    │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 78│Lead and articles    │Manufacture in  │           │ 
   │             │thereof; except for  │which:          │           │ 
   │             │heading Nos. 7801 and│- all the       │           │ 
   │             │7802 the rules for   │materials used  │           │ 
   │             │which are set out    │are classified  │           │ 
   │             │below:               │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │7801         │Unwrought lead:      │                │           │ 
   │             │- Refined lead       │Manufacture from│           │ 
   │             │                     │"bullion" or    │           │ 
   │             │                     │"work" lead     │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, waste  │           │ 
   │             │                     │and scrap of    │           │ 
   │             │                     │heading No. 7802│           │ 
   │             │                     │may not be used │           │ 
   │7802         │Lead waste and scrap │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 79│Zinc and articles    │Manufacture in  │           │ 
   │             │thereof; except for  │which:          │           │ 
   │             │heading Nos. 7901 and│- all the       │           │ 
   │             │7902, the rules for  │materials used  │           │ 
   │             │which are set out    │are classified  │           │ 
   │             │below:               │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │7901         │Unwrought zinc       │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, waste  │           │ 
   │             │                     │and scrap of    │           │ 
   │             │                     │heading No. 7902│           │ 
   │             │                     │may not be used │           │ 
   │7902         │Zinc waste and scrap │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 80│Tin and articles     │Manufacture in  │           │ 
   │             │thereof; except for  │which:          │           │ 
   │             │heading Nos. 8001,   │- all the       │           │ 
   │             │8002 and 8007, the   │materials used  │           │ 
   │             │rules for which are  │are classified  │           │ 
   │             │set out below:       │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8001         │Unwrought tin        │Manufacture in  │           │ 
   │             │                     │which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, waste  │           │ 
   │             │                     │and scrap of    │           │ 
   │             │                     │heading No. 8002│           │ 
   │             │                     │may not be used │           │ 
   │8002 and     │Tin waste and scrap; │Manufacture in  │           │ 
   │8007         │other articles of tin│which all the   │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │Chapter 81   │Other base metals;   │                │           │ 
   │             │cermets; articles    │                │           │ 
   │             │thereof:             │                │           │ 
   │             │- Other base metals, │Manufacture in  │           │ 
   │             │wrought; articles    │which the value │           │ 
   │             │thereof              │of all the      │           │ 
   │             │                     │materials       │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │headingas the   │           │ 
   │             │                     │product used    │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% 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  │           │ 
   │ex Chapter 82│Tools, implements,   │Manufacture in  │           │ 
   │             │cutlery, spoons and  │which all the   │           │ 
   │             │forks, of base metal;│materials used  │           │ 
   │             │parts thereof of base│are classified  │           │ 
   │             │metal; except for    │within a heading│           │ 
   │             │heading Nos. 8206,   │other than that │           │ 
   │             │8207, 8208, ex 8211, │of the product  │           │ 
   │             │8214 and 8215 for    │                │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │8206         │Tools of two or more │Manufacture in  │           │ 
   │             │of the headings Nos. │which all the   │           │ 
   │             │8202 to 8205, put up │materials used  │           │ 
   │             │in sets for retail   │are classified  │           │ 
   │             │sale                 │within a heading│           │ 
   │             │                     │other than      │           │ 
   │             │                     │heading Nos.    │           │ 
   │             │                     │to 8205.        │           │ 
   │             │                     │However, tools  │           │ 
   │             │                     │of heading Nos. │           │ 
   │             │                     │8202 to 8205 may│           │ 
   │             │                     │be incorporated │           │ 
   │             │                     │into the set    │           │ 
   │             │                     │provided their  │           │ 
   │             │                     │value does not  │           │ 
   │             │                     │exceed 15% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the set│           │ 
   │8207         │Interchangeable tools│Manufacture in  │           │ 
   │             │for handtools,       │which:          │           │ 
   │             │whether or not       │- all the       │           │ 
   │             │power-operated, or   │materials used  │           │ 
   │             │for machine-tools    │are classified  │           │ 
   │             │(for example, for    │within a heading│           │ 
   │             │pressing, stamping,  │other than that │           │ 
   │             │punching, tapping,   │of the product, │           │ 
   │             │threading, drilling, │and             │           │ 
   │             │boring, broaching,   │- the value of  │           │ 
   │             │milling, turning, or │all the         │           │ 
   │             │screwdriving),       │materials used  │           │ 
   │             │including dies for   │does not exceed │           │ 
   │             │drawing or extruding │40% of the      │           │ 
   │             │metal, and rock      │ex-works price  │           │ 
   │             │drilling or earth    │of the product  │           │ 
   │             │boring tools         │                │           │ 
   │8208         │Knives and cutting   │Manufacture in  │           │ 
   │             │blades, for machines │which:          │           │ 
   │             │or for mechanical    │- all the       │           │ 
   │             │appliances           │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 8211      │Knives with cutting  │Manufacture in  │           │ 
   │             │blades, serrated or  │which all the   │           │ 
   │             │not (including       │materials used  │           │ 
   │             │pruning knives),     │are classified  │           │ 
   │             │other than knives of │within a heading│           │ 
   │             │heading No. 8208     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, knife  │           │ 
   │             │                     │blades and      │           │ 
   │             │                     │handles of base │           │ 
   │             │                     │metal may be    │           │ 
   │             │                     │used            │           │ 
   │8214         │Other articles of    │Manufacture in  │           │ 
   │             │cutlery (for example │which all the   │           │ 
   │             │hair clippers,       │materials used  │           │ 
   │             │butchers' or kitchen │are classified  │           │ 
   │             │cleavers, choppers   │within a heading│           │ 
   │             │and mincing knives,  │other than that │           │ 
   │             │paper knives);       │of the product. │           │ 
   │             │manicure or pedicure │However, handles│           │ 
   │             │sets and instruments │of base metal   │           │ 
   │             │(including nail      │may be used     │           │ 
   │             │files)               │                │           │ 
   │8215         │Spoons, forks,       │Manufacture in  │           │ 
   │             │ladles, skimmers,    │which all the   │           │ 
   │             │cake servers, fish   │materials used  │           │ 
   │             │knives, butter       │are classified  │           │ 
   │             │knives, sugar tongs  │within a heading│           │ 
   │             │and similar kitchen  │other than that │           │ 
   │             │or tableware         │of the product. │           │ 
   │             │                     │However, handles│           │ 
   │             │                     │of base metal   │           │ 
   │             │                     │may be used     │           │ 
   │ex Chapter 83│Miscellaneous        │Manufacture in  │           │ 
   │             │articles of base     │which all the   │           │ 
   │             │metal; except for    │materials used  │           │ 
   │             │heading No. ex 8306  │are classified  │           │ 
   │             │for which the rule is│within a heading│           │ 
   │             │set below:           │other than that │           │ 
   │             │                     │of the product  │           │ 
   │ex 8306      │Statuettes and other │Manufacture in  │           │ 
   │             │ornaments, of base   │which all the   │           │ 
   │             │metal                │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product. │           │ 
   │             │                     │However, the    │           │ 
   │             │                     │other materials │           │ 
   │             │                     │of heading No.  │           │ 
   │             │                     │8306 may be used│           │ 
   │             │                     │provided their  │           │ 
   │             │                     │value does not  │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex Chapter 84│Nuclear reactors,    │Manufacture in  │Manufacture│ 
   │             │boilers, machinery   │which:          │in which   │ 
   │             │and mechanical       │- all the       │the value  │ 
   │             │appliances; parts    │materials used  │of all the │ 
   │             │thereof; except for  │are classified  │materials  │ 
   │             │heading Nos. ex 8401,│within a heading│used does  │ 
   │             │8402, 8403, ex 8404, │other than that │not exceed │ 
   │             │8406 to 8409, 8411,  │of the product, │30% of the │ 
   │             │8412, ex 8413, ex    │and             │ex-works   │ 
   │             │8414, 8415, 8418, ex │- the value of  │price of   │ 
   │             │8419, 8420, 8423,    │all the         │the product│ 
   │             │8425 to 8430, ex     │materials used  │           │ 
   │             │8431, 8439, 8441,    │does not exceed │           │ 
   │             │8444 to 8447, ex     │40% of the      │           │ 
   │             │8448, 8452, 8456 to  │ex-works price  │           │ 
   │             │8466, 8469 to 8472,  │of the product  │           │ 
   │             │8480, 8482, 8484 and │                │           │ 
   │             │8485 for which the   │                │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │ex 8401      │Nuclear fuel elements│Manufacture in  │Manufacture│ 
   │             │<10>                 │which all the   │in which   │ 
   │             │                     │materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than that │used does  │ 
   │             │                     │of the product  │not exceed │ 
   │             │                     │<10>            │30% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │8402         │Steam or other       │Manufacture in  │Manufacture│ 
   │             │vapour-generating    │which:          │in which   │ 
   │             │boilers (other than  │- all the       │the value  │ 
   │             │central heating hot  │materials used  │of all the │ 
   │             │water boilers capable│are classified  │materials  │ 
   │             │also of producing low│within a heading│used does  │ 
   │             │pressure steam);     │other than that │not exceed │ 
   │             │super-heated water   │of the product, │25% of the │ 
   │             │boilers              │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8403 and     │Central heating      │Manufacture in  │Manufacture│ 
   │ex 8404      │boilers other than   │which all the   │in which   │ 
   │             │those of heading No. │materials used  │the value  │ 
   │             │8402 and auxiliary   │are classified  │of all the │ 
   │             │plant for central    │within a heading│materials  │ 
   │             │heating boilers      │other than      │used does  │ 
   │             │                     │heading No. 8403│not exceed │ 
   │             │                     │or 8404         │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │8406         │Steam turbines and   │Manufacture in  │           │ 
   │             │other vapour turbines│which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8407         │Spark-ignition       │Manufacture in  │           │ 
   │             │reciprocating or     │which the value │           │ 
   │             │rotary internal      │of all the      │           │ 
   │             │combustion piston    │materials used  │           │ 
   │             │engines              │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8408         │Compression-ignition │Manufacture in  │           │ 
   │             │internal combustion  │which the value │           │ 
   │             │piston engines       │of all the      │           │ 
   │             │(diesel or semi -    │materials used  │           │ 
   │             │diesel engines)      │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8409         │Parts suitable for   │Manufacture in  │           │ 
   │             │use solely or        │which the value │           │ 
   │             │principally with the │of all the      │           │ 
   │             │engines of heading   │materials used  │           │ 
   │             │Nos. 8407 and 8408   │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8411         │Turbojets, turbo     │Manufacture, in │Manufacture│ 
   │             │propellers and other │which:          │in which   │ 
   │             │gas turbines         │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8412         │Other engines and    │Manufacture in  │           │ 
   │             │motors               │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex 8413      │Rotary positive      │Manufacture, in │Manufacture│ 
   │             │displacement pumps   │which:          │in which   │ 
   │             │                     │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 8414      │Industrial fans,     │Manufacture, in │Manufacture│ 
   │             │blowers and the like │which:          │in which   │ 
   │             │                     │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8415         │Air-conditioning     │Manufacture in  │           │ 
   │             │machines, comprising │which the value │           │ 
   │             │a motor-driven fan   │of all the      │           │ 
   │             │and elements for     │materials used  │           │ 
   │             │changing the         │does not exceed │           │ 
   │             │temperature and      │40% of the ex - │           │ 
   │             │humidity, including  │works price of  │           │ 
   │             │those machines in    │the product     │           │ 
   │             │which the humidity   │                │           │ 
   │             │cannot be separately │                │           │ 
   │             │regulated            │                │           │ 
   │8418         │Refrigerators,       │Manufacture in  │Manufacture│ 
   │             │freezers and other   │which:          │in which   │ 
   │             │refrigerating or     │- all the       │the value  │ 
   │             │freezing equipment,  │materials used  │of all the │ 
   │             │electric or other;   │are classified  │materials  │ 
   │             │heat pumps other than│within a heading│used does  │ 
   │             │air-conditioning     │other than that │not exceed │ 
   │             │machines of heading  │of the product, │25% of the │ 
   │             │No. 8415             │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │ex 8419      │Machines for the     │Manufacture:    │Manufacture│ 
   │             │wood, paper pulp and │- in which the  │in which   │ 
   │             │paperboard industries│value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading as the  │           │ 
   │             │                     │product are only│           │ 
   │             │                     │used up to a    │           │ 
   │             │                     │value of 25% of │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8420         │Calendering or other │Manufacture:    │Manufacture│ 
   │             │rolling machines,    │- in which the  │in which   │ 
   │             │other than for metals│value of all the│the value  │ 
   │             │or glass, and        │materials used  │of all the │ 
   │             │cylinders therefor   │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading as the  │           │ 
   │             │                     │product are only│           │ 
   │             │                     │used up to a    │           │ 
   │             │                     │value of 25% of │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8423         │Weighing machinery   │Manufacture in  │Manufacture│ 
   │             │(excluding balances  │which:          │in which   │ 
   │             │of a sensitivity of  │- all the       │the value  │ 
   │             │5 eg or better),     │materials used  │of all the │ 
   │             │including weight     │are classified  │materials  │ 
   │             │operated counting or │within a heading│used does  │ 
   │             │checking machines;   │other than that │not exceed │ 
   │             │weighing machine     │of the product, │25% of the │ 
   │             │weights of all kinds │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8425 to      │Lifting, handling,   │Manufacture:    │Manufacture│ 
   │8428         │loading or unloading │- in which the  │in which   │ 
   │             │machinery            │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8431 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8429         │Self-propelled       │                │           │ 
   │             │bulldozers,          │                │           │ 
   │             │angledozers, graders,│                │           │ 
   │             │levellers, scrapers, │                │           │ 
   │             │mechanical shovels,  │                │           │ 
   │             │excavators, shovel   │                │           │ 
   │             │loaders, tamping     │                │           │ 
   │             │machines and         │                │           │ 
   │             │roadrollers:         │                │           │ 
   │             │- Roadrollers        │Manufacture in  │           │ 
   │             │                     │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8431 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8430         │Other moving,        │Manufacture:    │Manufacture│ 
   │             │grading, levelling,  │- in which the  │in which   │ 
   │             │scraping, excavating,│value of all the│the value  │ 
   │             │tamping, compacting, │materials used  │of all the │ 
   │             │extracting or boring │does not exceed │materials  │ 
   │             │machinery, for earth,│40% of the      │used does  │ 
   │             │minerals or ores;    │ex-works price  │not exceed │ 
   │             │piledrivers and      │of the product, │30% of the │ 
   │             │pile-extractors;     │and             │ex-works   │ 
   │             │snow-ploughs and     │- where, within │price of   │ 
   │             │snowblowers          │the above limit,│the product│ 
   │             │                     │the value of the│           │ 
   │             │                     │materials       │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8431 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 8431      │Parts for roadrollers│Manufacture in  │           │ 
   │             │                     │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8439         │Machinery for making │Manufacture:    │Manufacture│ 
   │             │up pulp of fibrous   │- in which the  │in which   │ 
   │             │cellulosic material  │value of all the│the value  │ 
   │             │or for making or     │materials used  │of all the │ 
   │             │finishing paper or   │does not exceed │materials  │ 
   │             │paperboard           │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading as the  │           │ 
   │             │                     │product are only│           │ 
   │             │                     │used up to a    │           │ 
   │             │                     │value of 25% of │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8441         │Other machinery for  │Manufacture:    │Manufacture│ 
   │             │making up paper pulp,│- in which the  │in which   │ 
   │             │paper or paperboard, │value of all the│the value  │ 
   │             │including cutting    │materials used  │of all the │ 
   │             │machines of all kinds│does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within the same │           │ 
   │             │                     │heading as the  │           │ 
   │             │                     │product are only│           │ 
   │             │                     │used up to a    │           │ 
   │             │                     │value of 25% of │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8444 to      │Machines of these    │Manufacture in  │           │ 
   │8447         │headings for use in  │which the value │           │ 
   │             │the textile industry │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex 8448      │Auxiliary machinery  │Manufacture in  │           │ 
   │             │for use with machines│which the value │           │ 
   │             │of heading Nos. 8444 │of all the      │           │ 
   │             │and 8445             │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8452         │Sewing machines,     │                │           │ 
   │             │other than book -    │                │           │ 
   │             │sewing machines of   │                │           │ 
   │             │heading No. 8440;    │                │           │ 
   │             │furniture, bases and │                │           │ 
   │             │covers specially     │                │           │ 
   │             │designed for sewing  │                │           │ 
   │             │machines; sewing     │                │           │ 
   │             │machine needles:     │                │           │ 
   │             │- Sewing machine     │Manufacture:    │           │ 
   │             │(lock stitch only)   │- in which the  │           │ 
   │             │with heads of a      │value of all the│           │ 
   │             │weight not exceeding │materials used  │           │ 
   │             │16 kg without motor  │does not exceed │           │ 
   │             │or 17 kg with motor  │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │- where the     │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │in assembling   │           │ 
   │             │                     │the head        │           │ 
   │             │                     │(without motor) │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the thread    │           │ 
   │             │                     │tension, crochet│           │ 
   │             │                     │and zigzag      │           │ 
   │             │                     │mechanisms used │           │ 
   │             │                     │are already     │           │ 
   │             │                     │originating     │           │ 
   │             │- Other              │Manufacture in  │           │ 
   │             │                     │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8456 to      │Machine-tools and    │Manufacture in  │           │ 
   │8466         │machines and their   │which the value │           │ 
   │             │parts and accessories│of all the      │           │ 
   │             │of headings Nos. 8456│materials used  │           │ 
   │             │to 8466              │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8469 to      │Office machines (for │Manufacture in  │           │ 
   │8472         │example, typewriters,│which the value │           │ 
   │             │calculating machines,│of all the      │           │ 
   │             │automatic data       │materials used  │           │ 
   │             │processing machines, │does not exceed │           │ 
   │             │duplicating machines,│40% of the ex - │           │ 
   │             │stapling machines)   │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8480         │Moulding boxes for   │Manufacture in  │           │ 
   │             │metal foundry; mould │which the value │           │ 
   │             │bases; moulding      │of all the      │           │ 
   │             │patterns; moulds for │materials used  │           │ 
   │             │metal (other than    │does not exceed │           │ 
   │             │ingot moulds), metal │50% of the ex - │           │ 
   │             │carbides, glass,     │works price of  │           │ 
   │             │mineral materials,   │the product     │           │ 
   │             │rubber or plastics   │                │           │ 
   │8482         │Ball or roller       │Manufacture in  │Manufacture│ 
   │             │bearings             │which:          │in which   │ 
   │             │                     │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8484         │Gaskets and similar  │Manufacture in  │           │ 
   │             │joints of metal      │which the value │           │ 
   │             │sheeting combined    │of all the      │           │ 
   │             │with other material  │materials used  │           │ 
   │             │or of two more layers│does not exceed │           │ 
   │             │of metal; sets or    │40% of the ex - │           │ 
   │             │assortments of       │works price of  │           │ 
   │             │gaskets and similar  │the product     │           │ 
   │             │joints, dissimilar in│                │           │ 
   │             │composition, put up  │                │           │ 
   │             │in pouches, envelopes│                │           │ 
   │             │or similar packings  │                │           │ 
   │8485         │Machinery parts, not │Manufacture in  │           │ 
   │             │containing electrical│which the value │           │ 
   │             │connectors,          │of all the      │           │ 
   │             │insulators, coils,   │materials used  │           │ 
   │             │contacts or other    │does not exceed │           │ 
   │             │electrical features, │40% of the ex - │           │ 
   │             │not specified or     │works price of  │           │ 
   │             │included elsewhere in│the product     │           │ 
   │             │this chapter         │                │           │ 
   │ex Chapter 85│Electrical machinery │Manufacture in  │Manufacture│ 
   │             │and equipment and    │which           │in which   │ 
   │             │parts thereof; sound │- all the       │the value  │ 
   │             │recorders and        │materials used  │of all the │ 
   │             │reproducers,         │are classified  │materials  │ 
   │             │television image and │within a heading│used does  │ 
   │             │sound recorders and  │other than that │not exceed │ 
   │             │reproducers, and     │of the product, │30% of the │ 
   │             │parts and accessories│and             │ex-works   │ 
   │             │of such articles;    │- the value of  │price of   │ 
   │             │except for heading   │all the         │the product│ 
   │             │Nos. 8501, 8502, ex  │materials used  │           │ 
   │             │8518, 8519 to 8529,  │does not exceed │           │ 
   │             │8535 to 8537, ex     │40% of the      │           │ 
   │             │8541, 8542, 8544 to  │ex-works price  │           │ 
   │             │8548 for which the   │of the product  │           │ 
   │             │rules are set out    │                │           │ 
   │             │below:               │                │           │ 
   │8501         │Electric motors and  │Manufacture:    │Manufacture│ 
   │             │generators (excluding│- in which the  │in which   │ 
   │             │generating sets)     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8503, taken │           │ 
   │             │                     │together are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8502         │Electric generating  │Manufacture:    │Manufacture│ 
   │             │sets and rotary      │- in which the  │in which   │ 
   │             │converters           │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8501 or 8503│           │ 
   │             │                     │are only used up│           │ 
   │             │                     │to a value of   │           │ 
   │             │                     │10% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 8518      │Microphones and      │Manufacture:    │Manufacture│ 
   │             │stands therefor;     │- in which the  │in which   │ 
   │             │loudspeakers, whether│value of all the│the value  │ 
   │             │or not mounted in    │materials used  │of all the │ 
   │             │their enclosures;    │does not exceed │materials  │ 
   │             │audio-frequency      │40% of the      │used does  │ 
   │             │electric amplifiers; │ex-works price  │not exceed │ 
   │             │electric sound       │of the product, │30% of the │ 
   │             │amplifier sets       │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8519         │Turntables (record   │                │           │ 
   │             │decks), record -     │                │           │ 
   │             │players, cassette    │                │           │ 
   │             │players and other    │                │           │ 
   │             │sound reproducing    │                │           │ 
   │             │apparatus, not       │                │           │ 
   │             │incorporating a sound│                │           │ 
   │             │recording device:    │                │           │ 
   │             │- Electric           │Manufacture:    │Manufacture│ 
   │             │gramophones          │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8520         │Magnetic-tape        │Manufacture:    │Manufacture│ 
   │             │recorders and other  │- in which the  │in which   │ 
   │             │sound recording      │value of all the│the value  │ 
   │             │apparatus, whether or│materials used  │of all the │ 
   │             │not incorporating a  │does not exceed │materials  │ 
   │             │sound reproducing    │40% of the      │used does  │ 
   │             │device               │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8521         │Video recording or   │Manufacture:    │Manufacture│ 
   │             │reproducing          │- in which the  │in which   │ 
   │             │apparatus, whether or│value of all the│the value  │ 
   │             │not incorporating a  │materials used  │of all the │ 
   │             │video tuner          │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8522         │Parts and accessories│Manufacture in  │           │ 
   │             │of apparatus of      │which the value │           │ 
   │             │heading Nos. 8519 to │of all the      │           │ 
   │             │8521                 │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8523         │Prepared unrecorded  │Manufacture in  │           │ 
   │             │media for sound      │which the value │           │ 
   │             │recording or similar │of all the      │           │ 
   │             │recording of other   │materials used  │           │ 
   │             │phenomena, other than│does not exceed │           │ 
   │             │products of          │40% of the ex - │           │ 
   │             │Chapter 37           │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8524         │Records, tapes and   │                │           │ 
   │             │other recorded media │                │           │ 
   │             │for sound or other   │                │           │ 
   │             │similarly recorded   │                │           │ 
   │             │phenomena, including │                │           │ 
   │             │matrices and masters │                │           │ 
   │             │for the production of│                │           │ 
   │             │records, but         │                │           │ 
   │             │excluding products of│                │           │ 
   │             │Chapter 37:          │                │           │ 
   │             │- Matrices and       │Manufacture in  │           │ 
   │             │masters for the      │which the value │           │ 
   │             │production of records│of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8523 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8525         │Transmission         │Manufacture:    │Manufacture│ 
   │             │apparatus for radio -│- in which the  │in which   │ 
   │             │telephony, radio -   │value of all the│the value  │ 
   │             │telegraphy, radio -  │materials used  │of all the │ 
   │             │broadcasting or      │does not exceed │materials  │ 
   │             │television, whether  │40% of the      │used does  │ 
   │             │or not incorporating │ex-works price  │not exceed │ 
   │             │reception apparatus  │of the product, │25% of the │ 
   │             │or sound recording or│and             │ex-works   │ 
   │             │reproducing          │- where the     │price of   │ 
   │             │apparatus; television│value of all the│the product│ 
   │             │cameras              │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8526         │Radar apparatus,     │Manufacture:    │Manufacture│ 
   │             │radio navigational   │- in which the  │in which   │ 
   │             │aid apparatus and    │value of all the│the value  │ 
   │             │radio remote control │materials used  │of all the │ 
   │             │apparatus            │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8527         │Reception apparatus  │Manufacture:    │Manufacture│ 
   │             │for radio-telephony, │- in which the  │in which   │ 
   │             │radio-telegraphy or  │value of all the│the value  │ 
   │             │radio broadcasting,  │materials used  │of all the │ 
   │             │whether or not       │does not exceed │materials  │ 
   │             │combined, in the same│40% of the      │used does  │ 
   │             │housing, with sound  │ex-works price  │not exceed │ 
   │             │recording or         │of the product, │25% of the │ 
   │             │reproducing apparatus│and             │ex-works   │ 
   │             │or a clock           │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8528         │Television receivers │                │           │ 
   │             │(including video     │                │           │ 
   │             │monitors and video   │                │           │ 
   │             │projectors), whether │                │           │ 
   │             │or not incorporating │                │           │ 
   │             │radio broadcast      │                │           │ 
   │             │receivers or sound or│                │           │ 
   │             │video recording or   │                │           │ 
   │             │reproducing          │                │           │ 
   │             │apparatus:           │                │           │ 
   │             │- Video recording or │Manufacture:    │Manufacture│ 
   │             │reproducing apparatus│- in which the  │in which   │ 
   │             │incorporating a video│value of all the│the value  │ 
   │             │tuner                │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% the of      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8529         │Parts suitable for   │                │           │ 
   │             │use solely           │                │           │ 
   │             │principally with the │                │           │ 
   │             │apparatus heading    │                │           │ 
   │             │Nos. 8525 to 8528:   │                │           │ 
   │             │- Suitable for use   │Manufacture in  │           │ 
   │             │solely or principally│which the value │           │ 
   │             │with video recording │of all the      │           │ 
   │             │or reproducing       │materials used  │           │ 
   │             │apparatus            │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │8535 and     │Electrical apparatus │Manufacture:    │Manufacture│ 
   │8536         │for switching or     │- in which the  │in which   │ 
   │             │protecting electrical│value of all the│the value  │ 
   │             │circuits, or for     │materials used  │of all the │ 
   │             │making connections to│does not exceed │materials  │ 
   │             │or in electrical     │40% of the      │used does  │ 
   │             │circuits             │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8538 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8537         │Boards, panels       │Manufacture:    │Manufacture│ 
   │             │(including erical │- in which the  │in which   │ 
   │             │control panels),     │value of all the│the value  │ 
   │             │consoles, desks,     │materials used  │of all the │ 
   │             │cabinets and other   │does not exceed │materials  │ 
   │             │bases, equipped with │40% of the      │used does  │ 
   │             │two or more apparatus│ex-works price  │not exceed │ 
   │             │of heading No. 8535  │of the product, │30% of the │ 
   │             │or 8536, for electric│and             │ex-works   │ 
   │             │control or the       │- where, within │price of   │ 
   │             │distribution of      │the above limit,│the product│ 
   │             │electricity,         │the materials   │           │ 
   │             │including those      │classified      │           │ 
   │             │incorporating        │within heading  │           │ 
   │             │instruments or       │No. 8538 are    │           │ 
   │             │apparatus of Chapter │only used up    │           │ 
   │             │90, other than       │to a value of   │           │ 
   │             │switching apparatus  │10% of the      │           │ 
   │             │of heading No. 8517  │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 8541      │Diodes, transistors  │Manufacture in  │Manufacture│ 
   │             │and similar semi -   │which:          │in which   │ 
   │             │conductor devices,   │- all the       │the value  │ 
   │             │except wafers not yet│materials used  │of all the │ 
   │             │cut into chips       │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8542         │Electronic integrated│Manufacture:    │Manufacture│ 
   │             │circuits and         │- in which the  │in which   │ 
   │             │microassemblies      │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 8541 or     │           │ 
   │             │                     │8542, taken     │           │ 
   │             │                     │together, are   │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │8544         │Insulated (including │Manufacture in  │           │ 
   │             │enamelled or         │which the value │           │ 
   │             │anodised) wire, cable│of all the      │           │ 
   │             │(including coaxial   │materials used  │           │ 
   │             │cable) and other     │does not exceed │           │ 
   │             │insulated electric   │40% of the ex - │           │ 
   │             │conductors whether or│works price of  │           │ 
   │             │not fitted with      │the product     │           │ 
   │             │connectors; optical  │                │           │ 
   │             │fibres cables, made  │                │           │ 
   │             │up of individually   │                │           │ 
   │             │sheathed fibres,     │                │           │ 
   │             │whether or not       │                │           │ 
   │             │assembled with       │                │           │ 
   │             │electric conductors  │                │           │ 
   │             │or fitted with       │                │           │ 
   │             │connectors           │                │           │ 
   │8545         │Carbon electrodes,   │Manufacture in  │           │ 
   │             │carbon brushes, lamp │which the value │           │ 
   │             │carbons, battery     │of all the      │           │ 
   │             │carbons and other    │materials used  │           │ 
   │             │articles of graphite │does not exceed │           │ 
   │             │or other carbon, with│40% of the ex - │           │ 
   │             │or without metal, of │works price of  │           │ 
   │             │a kind used for      │the product     │           │ 
   │             │electrical purposes  │                │           │ 
   │8546         │Electrical insulators│Manufacture in  │           │ 
   │             │of any material      │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8547         │Insulating fittings  │Manufacture in  │           │ 
   │             │for electrical       │which the value │           │ 
   │             │machines, appliances │of all the      │           │ 
   │             │or equipment, being  │materials used  │           │ 
   │             │fittings wholly of   │does not exceed │           │ 
   │             │insulating materials │40% of the ex - │           │ 
   │             │apart from any minor │works price of  │           │ 
   │             │components of metal  │the product     │           │ 
   │             │(for example,        │                │           │ 
   │             │threaded sockets)    │                │           │ 
   │             │incorporated during  │                │           │ 
   │             │moulding solely for  │                │           │ 
   │             │purposes of assembly │                │           │ 
   │             │other than insulators│                │           │ 
   │             │of heading No. 8546; │                │           │ 
   │             │electrical conduit   │                │           │ 
   │             │tubing and joints    │                │           │ 
   │             │therefor, of base    │                │           │ 
   │             │metal lined with     │                │           │ 
   │             │insulating material  │                │           │ 
   │8548         │Electrical parts of  │Manufacture in  │           │ 
   │             │machinery or         │which the value │           │ 
   │             │apparatus, not       │of all the      │           │ 
   │             │specified or included│materials used  │           │ 
   │             │elsewhere in this    │does not exceed │           │ 
   │             │chapter              │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8601 to      │Railway or tramway   │Manufacture in  │           │ 
   │8607         │locomotives,         │which the value │           │ 
   │             │rolling-stock and    │of all the      │           │ 
   │             │parts thereof        │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │8608         │Railway or tramway   │Manufacture in  │Manufacture│ 
   │             │track fixtures and   │which:          │in which   │ 
   │             │fittings; mechanical │- all the       │the value  │ 
   │             │(including           │materials used  │of all the │ 
   │             │electromechanical)   │are classified  │materials  │ 
   │             │signalling, safety or│within a heading│used does  │ 
   │             │traffic control      │other than that │not exceed │ 
   │             │equipment for        │of the product, │30% of the │ 
   │             │railways, tramways,  │and             │ex-works   │ 
   │             │roads, inland        │- the value of  │price of   │ 
   │             │waterways, parking   │all the         │the product│ 
   │             │facilities, port     │materials used  │           │ 
   │             │installations or     │does not exceed │           │ 
   │             │airfields; parts of  │40% of the      │           │ 
   │             │the foregoing        │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8609         │Containers (including│Manufacture in  │           │ 
   │             │containers for the   │which the value │           │ 
   │             │transport of fluids) │of all the      │           │ 
   │             │especially designed  │materials used  │           │ 
   │             │and equipped for     │does not exceed │           │ 
   │             │carriage by one or   │40% of the ex - │           │ 
   │             │more modes of        │works price of  │           │ 
   │             │transport            │the product     │           │ 
   │ex Chapter 87│Vehicles other than  │Manufacture in  │           │ 
   │             │railway or tramway   │which the value │           │ 
   │             │rolling-stock, and   │of all the      │           │ 
   │             │parts and accessories│materials used  │           │ 
   │             │thereof; except for  │does not exceed │           │ 
   │             │heading Nos. 8709 to │40% of the ex - │           │ 
   │             │8711, ex 8712, 8715  │works price of  │           │ 
   │             │and 8716 for which   │the product     │           │ 
   │             │the rules are set out│                │           │ 
   │             │below:               │                │           │ 
   │8709         │Works trucks, self - │Manufacture in  │Manufacture│ 
   │             │propelled, not fitted│which:          │in which   │ 
   │             │with lifting or      │- all the       │the value  │ 
   │             │handling equipment,  │materials used  │of all the │ 
   │             │of the type used in  │are classified  │materials  │ 
   │             │factories,           │within a heading│used does  │ 
   │             │warehouses, dock     │other than that │not exceed │ 
   │             │areas or airports for│of the product, │30% of the │ 
   │             │short distance       │and             │ex-works   │ 
   │             │transport of goods;  │- the value of  │price of   │ 
   │             │tractors of the type │all the         │the product│ 
   │             │used on railway      │materials used  │           │ 
   │             │station platforms;   │does not exceed │           │ 
   │             │parts of the         │40% of the      │           │ 
   │             │foregoing vehicles   │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8710         │Tanks and other      │Manufacture in  │Manufacture│ 
   │             │armoured fighting    │which:          │in which   │ 
   │             │vehicles, motorised, │- all the       │the value  │ 
   │             │whether or not fitted│materials used  │of all the │ 
   │             │with weapons, and    │are classified  │materials  │ 
   │             │parts of such        │within a heading│used does  │ 
   │             │vehicles             │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8711         │Motorcycles          │                │           │ 
   │             │(including mopeds)   │                │           │ 
   │             │and cycles fitted    │                │           │ 
   │             │with an auxiliary    │                │           │ 
   │             │motor, with or       │                │           │ 
   │             │without sidecars;    │                │           │ 
   │             │sidecars:            │                │           │ 
   │             │- With reciprocating │                │           │ 
   │             │internal combustion  │                │           │ 
   │             │piston engine of a   │                │           │ 
   │             │cylinder capacity:   │                │           │ 
   │             │-- Not exceeding     │Manufacture:    │Manufacture│ 
   │             │        3            │- in which the  │in which   │ 
   │             │   50 cm             │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │20% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │             │-- Exceeding         │Manufacture:    │Manufacture│ 
   │             │        3            │- in which the  │in which   │ 
   │             │   50 cm             │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │ex 8712      │Bicycles without ball│Manufacture from│Manufacture│ 
   │             │bearings             │materials not   │in which   │ 
   │             │                     │classified in   │the value  │ 
   │             │                     │heading No. 8714│of all the │ 
   │             │                     │                │materials  │ 
   │             │                     │                │used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │30% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │8715         │Baby carriages and   │Manufacture in  │           │ 
   │             │parts thereof        │which:          │           │ 
   │             │                     │- all the       │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │8716         │Trailers and semi -  │Manufacture in  │Manufacture│ 
   │             │trailers; other      │which:          │in which   │ 
   │             │vehicles, not        │- all the       │the value  │ 
   │             │mechanically         │materials used  │of all the │ 
   │             │propelled; parts     │are classified  │materials  │ 
   │             │thereof              │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex Chapter 88│Aircraft, spacecraft,│Manufacture in  │Manufacture│ 
   │             │and parts thereof;   │which all the   │in which   │ 
   │             │except for heading   │materials used  │the value  │ 
   │             │Nos. ex 8804 and 8805│are classified  │of all the │ 
   │             │for which the rules  │within a heading│materials  │ 
   │             │are set out below:   │other than that │used does  │ 
   │             │                     │of the product  │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │ex 8804      │Rotochutes           │Manufacture from│Manufacture│ 
   │             │                     │materials of any│in which   │ 
   │             │                     │heading         │the value  │ 
   │             │                     │including other │of all the │ 
   │             │                     │materials of    │materials  │ 
   │             │                     │heading No. 8804│used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │8805         │Aircraft launching   │Manufacture in  │Manufacture│ 
   │             │gear; deck-arrestor  │which all the   │in which   │ 
   │             │or similar gear;     │materials used  │the value  │ 
   │             │ground flying        │are classified  │of all the │ 
   │             │trainers; parts of   │within a heading│materials  │ 
   │             │the foregoing        │other than that │used does  │ 
   │             │articles             │of the product  │not exceed │ 
   │             │                     │                │30% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │Chapter 89   │Ships, boats and     │Manufacture in  │Manufacture│ 
   │             │floating structures  │which all the   │in which   │ 
   │             │                     │materials used  │the value  │ 
   │             │                     │are classified  │of all the │ 
   │             │                     │within a heading│materials  │ 
   │             │                     │other than that │used does  │ 
   │             │                     │of the product. │not exceed │ 
   │             │                     │However, hulls  │40% of the │ 
   │             │                     │of heading No.  │ex-works   │ 
   │             │                     │8906 may not be │price of   │ 
   │             │                     │used            │the product│ 
   │ex Chapter 90│Optical,             │Manufacture in  │Manufacture│ 
   │             │photographic,        │which:          │in which   │ 
   │             │cinematographic,     │- all the       │the value  │ 
   │             │measuring, checking, │materials used  │of all the │ 
   │             │precision, medical or│are classified  │materials  │ 
   │             │surgical instruments │within a heading│used does  │ 
   │             │and apparatus; parts │other than that │not exceed │ 
   │             │and accessories      │of the product, │30% of the │ 
   │             │thereof; except for  │and             │ex-works   │ 
   │             │heading Nos. 9001,   │- the value of  │price of   │ 
   │             │9002, 9004, ex 9005, │all the         │the product│ 
   │             │ex 9006, 9007, 9011, │materials used  │           │ 
   │             │ex 9014, 9015 to 9020│does not exceed │           │ 
   │             │and 9024 to 9033 for │40% of the      │           │ 
   │             │which the rules are  │ex-works price  │           │ 
   │             │set out below:       │of the product  │           │ 
   │9001         │Optical fibres and   │Manufacture in  │           │ 
   │             │optical fibre        │which the value │           │ 
   │             │bundles; optical     │of all the      │           │ 
   │             │fibre cables other   │materials used  │           │ 
   │             │than those of heading│does not exceed │           │ 
   │             │No. 8544; sheets and │40% of the ex - │           │ 
   │             │plates of polarising │works price of  │           │ 
   │             │material, lenses     │the product     │           │ 
   │             │(including contact   │                │           │ 
   │             │lenses), prisms,     │                │           │ 
   │             │mirrors and other    │                │           │ 
   │             │optical elements, of │                │           │ 
   │             │any material,        │                │           │ 
   │             │unmounted, other than│                │           │ 
   │             │such elements of     │                │           │ 
   │             │glass not optically  │                │           │ 
   │             │worked               │                │           │ 
   │9002         │Lenses, prisms,      │Manufacture in  │           │ 
   │             │mirrors and other    │which the value │           │ 
   │             │optical elements, of │of all the      │           │ 
   │             │any materials,       │materials used  │           │ 
   │             │mounted, being parts │does not exceed │           │ 
   │             │of or fittings for   │40% of the ex - │           │ 
   │             │instruments or       │works price of  │           │ 
   │             │apparatus, other than│the product     │           │ 
   │             │such elements of     │                │           │ 
   │             │glass not optically  │                │           │ 
   │             │worked               │                │           │ 
   │9004         │Spectacles, goggles  │Manufacture in  │           │ 
   │             │and the like,        │which the value │           │ 
   │             │corrective,          │of all the      │           │ 
   │             │protective or other  │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex 9005      │Binoculars,          │Manufacture in  │Manufacture│ 
   │             │monoculars, other    │which:          │in which   │ 
   │             │optical telescopes,  │- all the       │the value  │ 
   │             │and mountings        │materials used  │of all the │ 
   │             │therefor, except for │are classified  │materials  │ 
   │             │astronomical         │within a heading│used does  │ 
   │             │refracting telescopes│other than that │not exceed │ 
   │             │and mountings        │of the product, │30% of the │ 
   │             │therefor             │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- where the     │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │ex 9006      │Photographic (other  │Manufacture in  │Manufacture│ 
   │             │than cinematographic)│which:          │in which   │ 
   │             │cameras; photographic│- all the       │the value  │ 
   │             │flashlight apparatus │materials used  │of all the │ 
   │             │and flashbulbs other │are classified  │materials  │ 
   │             │than electrically    │within a heading│used does  │ 
   │             │ignited flashbulbs   │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- where the     │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │9007         │Cinematographic      │Manufacture in  │Manufacture│ 
   │             │cameras and          │which:          │in which   │ 
   │             │projectors, whether  │- all the       │the value  │ 
   │             │or not incorporating │materials used  │of all the │ 
   │             │sound recording or   │are classified  │materials  │ 
   │             │reproducing apparatus│within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- where the     │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │9011         │Compound optical     │Manufacture in  │Manufacture│ 
   │             │microscopes,         │which:          │in which   │ 
   │             │including those for  │- all the       │the value  │ 
   │             │photomicrography,    │materials used  │of all the │ 
   │             │cinephotomicrography │are classified  │materials  │ 
   │             │or microprojection   │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- where the     │           │ 
   │             │                     │value of all the│           │ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │ex 9014      │Other navigational   │Manufacture in  │           │ 
   │             │instruments and      │which the value │           │ 
   │             │appliances           │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │9015         │Surveying (including │Manufacture in  │           │ 
   │             │photogrammetrical    │which the value │           │ 
   │             │surveying),          │of all the      │           │ 
   │             │hydrographic,        │materials used  │           │ 
   │             │oceanographic,       │does not exceed │           │ 
   │             │hydrological,        │40% of the ex - │           │ 
   │             │meteorological or    │works price of  │           │ 
   │             │geophysical          │the product     │           │ 
   │             │instruments and      │                │           │ 
   │             │appliances, excluding│                │           │ 
   │             │compasses;           │                │           │ 
   │             │rangefinders         │                │           │ 
   │9016         │Balances of a        │Manufacture in  │           │ 
   │             │sensitivity of 5 cg  │which the value │           │ 
   │             │or better, with or   │of all the      │           │ 
   │             │without weights      │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │9017         │Drawing, marking-out │Manufacture in  │           │ 
   │             │or mathematical      │which the value │           │ 
   │             │calculating          │of all the      │           │ 
   │             │instruments (for     │materials used  │           │ 
   │             │example, drafting    │does not exceed │           │ 
   │             │machines,            │40% of the ex - │           │ 
   │             │pantographs,         │works price of  │           │ 
   │             │protractors, drawing │the product     │           │ 
   │             │sets, slide rules,   │                │           │ 
   │             │disc circulators);   │                │           │ 
   │             │instruments for      │                │           │ 
   │             │measuring length, for│                │           │ 
   │             │use in the hand (for │                │           │ 
   │             │example, measuring   │                │           │ 
   │             │rods and tapes,      │                │           │ 
   │             │micrometers,         │                │           │ 
   │             │callipers), not      │                │           │ 
   │             │specified or included│                │           │ 
   │             │elsewhere in this    │                │           │ 
   │             │chapter              │                │           │ 
   │9018         │Instruments and      │                │           │ 
   │             │appliances used in   │                │           │ 
   │             │medical, surgical,   │                │           │ 
   │             │dental or veterinary │                │           │ 
   │             │sciences, including  │                │           │ 
   │             │scintigraphic        │                │           │ 
   │             │apparatus, other     │                │           │ 
   │             │electro-medical      │                │           │ 
   │             │apparatus and sight -│                │           │ 
   │             │testing instruments: │                │           │ 
   │             │- Dentists' chairs   │Manufacture from│Manufacture│ 
   │             │incorporating dental │materials of any│in which   │ 
   │             │appliances or        │heading,        │the value  │ 
   │             │dentists' spittoons  │including other │of all the │ 
   │             │                     │materials of    │materials  │ 
   │             │                     │heading No. 9018│used does  │ 
   │             │                     │                │not exceed │ 
   │             │                     │                │40% of the │ 
   │             │                     │                │ex-works   │ 
   │             │                     │                │price of   │ 
   │             │                     │                │the product│ 
   │             │- Other              │Manufacture in  │Manufacture│ 
   │             │                     │which:          │in which   │ 
   │             │                     │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9019         │Mechano-therapy      │Manufacture in  │Manufacture│ 
   │             │appliances; massage  │which:          │in which   │ 
   │             │apparatus;           │- all the       │the value  │ 
   │             │psychological        │materials used  │of all the │ 
   │             │aptitude-testing     │are classified  │materials  │ 
   │             │apparatus; ozone     │within a heading│used does  │ 
   │             │therapy, oxygen      │other than that │not exceed │ 
   │             │therapy, aerosol     │of the product, │25% of the │ 
   │             │therapy, artifical   │and             │ex-works   │ 
   │             │respiration or other │- the value of  │price of   │ 
   │             │therapeutic          │all the         │the product│ 
   │             │respiration apparatus│materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9020         │Other breathing      │Manufacture in  │Manufacture│ 
   │             │appliances and gas   │which:          │in which   │ 
   │             │masks, excluding     │- all the       │the value  │ 
   │             │protective masks     │materials used  │of all the │ 
   │             │having neither       │are classified  │materials  │ 
   │             │mechanical parts nor │within a heading│used does  │ 
   │             │replaceable filters  │other than that │not exceed │ 
   │             │                     │of the product, │25% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9024         │Machines and         │Manufacture in  │           │ 
   │             │appliances for       │which the value │           │ 
   │             │testing the hardness,│of all the      │           │ 
   │             │strength,            │materials used  │           │ 
   │             │compressibility,     │does not exceed │           │ 
   │             │elasticity or other  │40% of the ex - │           │ 
   │             │mechanical properties│works price of  │           │ 
   │             │of materials (for    │the product     │           │ 
   │             │example, metals,     │                │           │ 
   │             │wood, textiles,      │                │           │ 
   │             │paper, plastics)     │                │           │ 
   │9025         │Hydrometers and      │Manufacture in  │           │ 
   │             │similar floating     │which the value │           │ 
   │             │instruments,         │of all the      │           │ 
   │             │thermometers,        │materials used  │           │ 
   │             │pyrometers,          │does not exceed │           │ 
   │             │barometers,          │40% of the ex - │           │ 
   │             │hygrometers and      │works price of  │           │ 
   │             │psychrometers,       │the product     │           │ 
   │             │recording or not, and│                │           │ 
   │             │any combination of   │                │           │ 
   │             │these instuments     │                │           │ 
   │9026         │Instruments and      │Manufacture in  │           │ 
   │             │apparatus for        │which the value │           │ 
   │             │measuring or checking│of all the      │           │ 
   │             │the flow, level,     │materials used  │           │ 
   │             │pressure or other    │does not exceed │           │ 
   │             │variables of liquids │40% of the ex - │           │ 
   │             │or gases (for        │works price of  │           │ 
   │             │example, flow meters,│the product     │           │ 
   │             │level gauges,        │                │           │ 
   │             │manometers, heat     │                │           │ 
   │             │meters), excluding   │                │           │ 
   │             │instruments and      │                │           │ 
   │             │apparatus of heading │                │           │ 
   │             │Nos. 9014, 9015, 9028│                │           │ 
   │             │or 9032              │                │           │ 
   │9027         │Instruments and      │Manufacture in  │           │ 
   │             │apparatus for        │which the value │           │ 
   │             │physical or chemical │of all the      │           │ 
   │             │analysis (for        │materials used  │           │ 
   │             │example,             │does not exceed │           │ 
   │             │polarimeters,        │40% of the ex - │           │ 
   │             │refractometers,      │works price of  │           │ 
   │             │spectrometers, gas or│the product     │           │ 
   │             │smoke analysis       │                │           │ 
   │             │apparatus);          │                │           │ 
   │             │instruments and      │                │           │ 
   │             │apparatus            │                │           │ 
   │             │for measuring  or    │                │           │ 
   │             │checking viscosity,  │                │           │ 
   │             │porosity, expansion, │                │           │ 
   │             │surface tension      │                │           │ 
   │             │or the like;         │                │           │ 
   │             │instruments and      │                │           │ 
   │             │apparatus for        │                │           │ 
   │             │measuring or checking│                │           │ 
   │             │quantities of  heat, │                │           │ 
   │             │sound or light       │                │           │ 
   │             │(including exposure  │                │           │ 
   │             │meters); microtomes  │                │           │ 
   │9028         │Gas, liquid or       │                │           │ 
   │             │electricity supply or│                │           │ 
   │             │production meters,   │                │           │ 
   │             │including            │                │           │ 
   │             │calibrating meters   │                │           │ 
   │             │therefor:            │                │           │ 
   │             │- Parts and          │Manufacture in  │           │ 
   │             │accessories          │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │             │- Other              │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │9029         │Revolution counters, │Manufacture in  │           │ 
   │             │production counters, │which the value │           │ 
   │             │taximeters,          │of all the      │           │ 
   │             │milometers,          │materials used  │           │ 
   │             │pedometers           │does not exceed │           │ 
   │             │and the like; speed  │40% of the ex - │           │ 
   │             │indicators and       │works price of  │           │ 
   │             │tachometers, other   │the product     │           │ 
   │             │than those of heading│                │           │ 
   │             │No. 9104 or 9015;    │                │           │ 
   │             │stroboscopes         │                │           │ 
   │9030         │Oscilloscopes,       │Manufacture in  │           │ 
   │             │spectrum analysers   │which the value │           │ 
   │             │and other instruments│of all the      │           │ 
   │             │and apparatus for    │materials used  │           │ 
   │             │measuring or checking│does not exceed │           │ 
   │             │electrical           │40% of the ex - │           │ 
   │             │quantities, excluding│works price of  │           │ 
   │             │meters of heading    │the product     │           │ 
   │             │No. 9028; instruments│                │           │ 
   │             │and apparatus for    │                │           │ 
   │             │measuring or         │                │           │ 
   │             │detecting alpha,     │                │           │ 
   │             │beta, gamma, X-ray,  │                │           │ 
   │             │cosmic or other      │                │           │ 
   │             │ionising radiations  │                │           │ 
   │9031         │Measuring or         │Manufacture in  │           │ 
   │             │checking instruments,│which the value │           │ 
   │             │appliances and       │of all the      │           │ 
   │             │machines, not        │materials used  │           │ 
   │             │specified or included│does not exceed │           │ 
   │             │elsewhere in this    │40% of the ex - │           │ 
   │             │Chapter; profile     │works price of  │           │ 
   │             │projectors           │the product     │           │ 
   │9032         │Automatic regulating │Manufacture in  │           │ 
   │             │or controlling       │which the value │           │ 
   │             │instruments and      │of all the      │           │ 
   │             │apparatus            │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │9033         │Parts and accessories│Manufacture in  │           │ 
   │             │(not specified or    │which the value │           │ 
   │             │included elsewhere in│of all the      │           │ 
   │             │this Chapter) for    │materials used  │           │ 
   │             │machines, appliances,│does not exceed │           │ 
   │             │instruments or       │40% of the ex - │           │ 
   │             │apparatus of         │works price of  │           │ 
   │             │Chapter 90           │the product     │           │ 
   │ex Chapter 91│Clocks and watches   │Manufacture in  │           │ 
   │             │and parts thereof;   │which the value │           │ 
   │             │except for heading   │of all the      │           │ 
   │             │Nos. 9105 and 9109 to│materials used  │           │ 
   │             │9113 for which the   │does not exceed │           │ 
   │             │rules are set out    │40% of the ex - │           │ 
   │             │below:               │works price of  │           │ 
   │             │                     │the product     │           │ 
   │9105         │Other clocks         │Manufacture:    │Manufacture│ 
   │             │                     │- in which the  │in which   │ 
   │             │                     │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │9109         │Clock movements,     │Manufacture:    │Manufacture│ 
   │             │complete and         │- in which the  │in which   │ 
   │             │assembled            │value of all the│the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │does not exceed │materials  │ 
   │             │                     │40% of the      │used does  │ 
   │             │                     │ex-works price  │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- where the     │price of   │ 
   │             │                     │value of all the│the product│ 
   │             │                     │non-originating │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │the value of the│           │ 
   │             │                     │originating     │           │ 
   │             │                     │materials used  │           │ 
   │9110         │Complete watch or    │Manufacture:    │Manufacture│ 
   │             │clock movements,     │- in which the  │in which   │ 
   │             │unassembled or partly│value of all the│the value  │ 
   │             │assembled (movement  │materials used  │of all the │ 
   │             │sets); incomplete    │does not exceed │materials  │ 
   │             │watch or clock       │40% of the      │used does  │ 
   │             │movements, assembled;│ex-works price  │not exceed │ 
   │             │rough watch or clock │of the product, │30% of the │ 
   │             │movements            │and             │ex-works   │ 
   │             │                     │- where, within │price of   │ 
   │             │                     │the above limit,│the product│ 
   │             │                     │the materials   │           │ 
   │             │                     │classified      │           │ 
   │             │                     │within heading  │           │ 
   │             │                     │No. 9114 are    │           │ 
   │             │                     │only used up to │           │ 
   │             │                     │a value of 10%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │9111         │Watch cases and parts│Manufacture in  │Manufacture│ 
   │             │thereof              │which:          │in which   │ 
   │             │                     │- all the       │the value  │ 
   │             │                     │materials used  │of all the │ 
   │             │                     │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9112         │Clock cases and cases│Manufacture in  │Manufacture│ 
   │             │of a similar type for│which:          │in which   │ 
   │             │other goods of this  │- all the       │the value  │ 
   │             │Chapter, and parts   │materials used  │of all the │ 
   │             │thereof              │are classified  │materials  │ 
   │             │                     │within a heading│used does  │ 
   │             │                     │other than that │not exceed │ 
   │             │                     │of the product, │30% of the │ 
   │             │                     │and             │ex-works   │ 
   │             │                     │- the value of  │price of   │ 
   │             │                     │all the         │the product│ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9113         │Watch straps, watch  │                │           │ 
   │             │bands and watch      │                │           │ 
   │             │bracelets, and parts │                │           │ 
   │             │thereof:             │                │           │ 
   │             │- Of base metal,     │Manufacture in  │           │ 
   │             │whether or not       │which the value │           │ 
   │             │plated, or of clad   │of all the      │           │ 
   │             │precious metal       │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% 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     │           │ 
   │Chapter 92   │Musical instruments; │Manufacture in  │           │ 
   │             │parts and accessories│which the value │           │ 
   │             │of such articles     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │40% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │Chapter 93   │Arms and ammunition; │Manufacture in  │           │ 
   │             │parts and accessories│which the value │           │ 
   │             │thereof              │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex Chapter 94│Furniture; bedding,  │Manufacture in  │           │ 
   │             │mattresses, mattress │which all the   │           │ 
   │             │supports, cushions   │materials used  │           │ 
   │             │and similar stuffed  │are classified  │           │ 
   │             │furnishings; lamps   │within a heading│           │ 
   │             │and lighting         │other than that │           │ 
   │             │fittings, not        │of the product  │           │ 
   │             │elsewhere specified  │                │           │ 
   │             │or included;         │                │           │ 
   │             │illuminated signs,   │                │           │ 
   │             │illuminated          │                │           │ 
   │             │nameplates and the   │                │           │ 
   │             │like; prefabricated  │                │           │ 
   │             │buildings; except for│                │           │ 
   │             │heading Nos. 9401, ex│                │           │ 
   │             │9403, 9405 and 9406  │                │           │ 
   │             │for which the rules  │                │           │ 
   │             │are set out below:   │                │           │ 
   │ex 9401 and  │Base metal furniture,│Manufacture in  │           │ 
   │ex 9403      │incorporating        │which all the   │           │ 
   │             │unstuffed cotton     │materials used  │           │ 
   │             │cloth of a weight of │are classified  │           │ 
   │             │       2             │in a heading    │           │ 
   │             │300 g/m  or less     │other than that │           │ 
   │             │                     │of the product  │           │ 
   │             │                     │or              │           │ 
   │             │                     │Manufacture from│           │ 
   │             │                     │cotton cloth    │           │ 
   │             │                     │already made up │           │ 
   │             │                     │in a form ready │           │ 
   │             │                     │for use of      │           │ 
   │             │                     │heading No. 9401│           │ 
   │             │                     │or 9403,        │           │ 
   │             │                     │provided:       │           │ 
   │             │                     │- its value does│           │ 
   │             │                     │not exceed 25%  │           │ 
   │             │                     │of the ex-works │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product, and    │           │ 
   │             │                     │- all the other │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │are already     │           │ 
   │             │                     │originating and │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │in a heading    │           │ 
   │             │                     │other than      │           │ 
   │             │                     │heading No. 9401│           │ 
   │             │                     │or 9403         │           │ 
   │9405         │Lamps and lighting   │Manufacture in  │           │ 
   │             │fittings including   │which the value │           │ 
   │             │searchlights and     │of all the      │           │ 
   │             │spotlights and parts │materials used  │           │ 
   │             │thereof, not         │does not exceed │           │ 
   │             │elsewhere specified  │50% of the ex - │           │ 
   │             │or included;         │works price of  │           │ 
   │             │illuminated signs,   │the product     │           │ 
   │             │illuminated name -   │                │           │ 
   │             │plates and the like, │                │           │ 
   │             │having a permanently │                │           │ 
   │             │fixed light source,  │                │           │ 
   │             │and parts thereof not│                │           │ 
   │             │elsewhere specified  │                │           │ 
   │             │or included          │                │           │ 
   │9406         │Prefabricated        │Manufacture in  │           │ 
   │             │buildings            │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the ex - │           │ 
   │             │                     │works price of  │           │ 
   │             │                     │the product     │           │ 
   │ex Chapter 95│Toys, games and      │Manufacture in  │           │ 
   │             │sports requisites;   │which all the   │           │ 
   │             │parts and accessories│materials used  │           │ 
   │             │thereof; except for  │are classified  │           │ 
   │             │heading Nos. 9503 and│within a heading│           │ 
   │             │9606 for which the   │other than that │           │ 
   │             │rules are set out    │of the product  │           │ 
   │             │below:               │                │           │ 
   │9503         │Other toys; reduced -│Manufacture in  │           │ 
   │             │size ("scale") models│which:          │           │ 
   │             │and similar          │- all the       │           │ 
   │             │recreational models, │materials used  │           │ 
   │             │working or not;      │are classified  │           │ 
   │             │puzzles of all kinds │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 9506      │Articles and         │Manufacture in  │           │ 
   │             │equipment for        │which all the   │           │ 
   │             │gymnastics,          │materials used  │           │ 
   │             │athletics, other     │are classified  │           │ 
   │             │sports (excluding    │within a heading│           │ 
   │             │table tennis) or     │other than that │           │ 
   │             │outdoor games not    │of the product. │           │ 
   │             │specified or included│However, roughly│           │ 
   │             │elsewhere in this    │shaped blocks   │           │ 
   │             │Chapter; swimming    │for making golf │           │ 
   │             │pools and paddling   │club heads may  │           │ 
   │             │pools                │be used         │           │ 
   │ex Chapter 96│Miscellaneous        │Manufacture in  │           │ 
   │             │manufactured         │which all the   │           │ 
   │             │articles; except for │materials used  │           │ 
   │             │heading Nos. ex 9601,│are classified  │           │ 
   │             │ex 9602, ex 9603,    │within a heading│           │ 
   │             │9605, 9606, 9612, ex │other than that │           │ 
   │             │9613 and ex 9614 for │of the product  │           │ 
   │             │which the rules are  │                │           │ 
   │             │set out below:       │                │           │ 
   │ex 9601 and  │Articles of animal,  │Manufacture from│           │ 
   │ex 9602      │vegetable or mineral │"worked" carving│           │ 
   │             │carving materials    │materials of the│           │ 
   │             │                     │same heading    │           │ 
   │ex 9603      │Brooms and brushes   │Manufacture in  │           │ 
   │             │(except for besoms   │which the value │           │ 
   │             │and the like and     │of all the      │           │ 
   │             │brushes made from    │materials used  │           │ 
   │             │marten or squirrel   │does not exceed │           │ 
   │             │hair), hand-operated │50% of the ex - │           │ 
   │             │mechanical floor     │works price of  │           │ 
   │             │sweepers, not        │the product     │           │ 
   │             │motorised, paint pads│                │           │ 
   │             │and rollers,         │                │           │ 
   │             │squeegees and mops   │                │           │ 
   │9605         │Travel sets for      │Each item in the│           │ 
   │             │personal toilet,     │set must satisfy│           │ 
   │             │sewing or shoe or    │the rule, which │           │ 
   │             │clothes cleaning     │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│           │ 
   │9606         │Buttons, press -     │Manufacture in  │           │ 
   │             │fasteners, snap -    │which:          │           │ 
   │             │fasteners and press -│- all the       │           │ 
   │             │studs, button moulds │materials used  │           │ 
   │             │and other parts of   │are classified  │           │ 
   │             │these articles;      │within a heading│           │ 
   │             │button blanks        │other than that │           │ 
   │             │                     │of the product, │           │ 
   │             │                     │and             │           │ 
   │             │                     │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │9612         │Typewriter or similar│Manufacture in  │           │ 
   │             │ribbons, inked or    │which:          │           │ 
   │             │otherwise prepared   │- all the       │           │ 
   │             │for giving           │materials used  │           │ 
   │             │impressions, whether │are classified  │           │ 
   │             │or not on spools or  │within a heading│           │ 
   │             │in cartridges; ink - │other than that │           │ 
   │             │pads, whether or not │of the product, │           │ 
   │             │inked, with or       │and             │           │ 
   │             │without boxes        │- the value of  │           │ 
   │             │                     │all the         │           │ 
   │             │                     │materials used  │           │ 
   │             │                     │does not exceed │           │ 
   │             │                     │50% of the      │           │ 
   │             │                     │ex-works price  │           │ 
   │             │                     │of the product  │           │ 
   │ex 9613      │Lighters with piezo -│Manufacture in  │           │ 
   │             │igniter              │which the value │           │ 
   │             │                     │of all the      │           │ 
   │             │                     │materials of    │           │ 
   │             │                     │heading No. 9613│           │ 
   │             │                     │used does not   │           │ 
   │             │                     │exceed 30% of   │           │ 
   │             │                     │the ex-works    │           │ 
   │             │                     │price of the    │           │ 
   │             │                     │product         │           │ 
   │ex 9614      │Smoking pipes and    │Manufacture from│           │ 
   │             │pipe bowls           │roughly shaped  │           │ 
   │             │                     │blocks          │           │ 
   │Chapter 97   │Works of art,        │Manufacture in  │           │ 
   │             │collectors' pieces   │which all the   │           │ 
   │             │and antiques         │materials used  │           │ 
   │             │                     │are classified  │           │ 
   │             │                     │within a heading│           │ 
   │             │                     │other than that │           │ 
   │             │                     │of the product  │           │ 
   └─────────────┴─────────────────────┴────────────────┴───────────┘ 
  --------------------------------
    26. <1> For these products the "wholly obtained" criteria, described in Article 4 is always applied.
    <2> See introductory note 6 of Annex I.
    <3> Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
    <4> A "group" is regarded as any part of the heading separated from the rest by a semi-colon.
    <5> In the case of the products composed of materials classified both within heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
    <6> The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (Hazefactor), is less than 2%.
    <7> For special conditions relating to products made of a mixture of textile materials, see introductory note 4.
    <8> See introductory note 5.
    <9> For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly of pieces of knitted or crocheted fabric (cut out or knitted directly to shape), see introductory note 5.
    <10> This rule shall apply until 31 December 1998.
    Annex III
    EUR.1 MOVEMENT CERTIFICATES
    1.EUR.1 movement certificates shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink and in capital letters.
    2.Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
    3.The competent authorities of the Member States of the Community and of Morocco may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial ber, either printed or not, by which it can be identified.
    MOVEMENT CERTIFICATE
  26.    ┌─────────────────────────────────────────────────────┬──────────────────────────────────────────────────────────────────┐ 
   │1. Exporter (name, full address, country)            │          EUR. 1                          No. A  000.000          │ 
   │                                                     ├──────────────────────────────────────────────────────────────────┤ 
   │                                                     │          See notes overleaf before completing this form          │ 
   │                                                     ├──────────────────────────────────────────────────────────────────┤ 
   │                                                     │2. Certificate used in preferential trade between                 │ 
   ├─────────────────────────────────────────────────────┤                                                                  │ 
   │3. Consignee (name, full address, country) (optional)│..................................................................│ 
   │                                                     │                                  and                             │ 
   │                                                     │                                                                  │ 
   │                                                     │..................................................................│ 
   │                                                     │(insert appropriate countries, groups of countries or territories)│ 
   │                                                     ├──────────────────────────────────┬───────────────────────────────┤ 
   │                                                     │4. Country, group of              │5. Country, group of           │ 
   │                                                     │   countries or territory in      │   countries or territory of   │ 
   │                                                     │   which the products are         │   destination                 │ 
   │                                                     │   considered as originating      │                               │ 
   ├─────────────────────────────────────────────────────┼──────────────────────────────────┴───────────────────────────────┤ 
   │6. Transport details (optional)                      │7. Remarks                                                        │ 
   │                                                     │                                                                  │ 
   │                                                     │                                                                  │ 
   │                                                     │                                                                  │ 
   ├─────────────────────────────────────────────────────┴─────────────────────────────────┬───────────────┬────────────────┤ 
   │8. Item ber, marks and bers, ber and kind of package <1>, description of goods│9. Gross       │10. Invoices    │ 
   │                                                                                       │   weight (kg) │    (optional)  │ 
   │                                                                                       │   or other    │                │ 
   │                                                                                       │   measure     │                │ 
   │                                                                                       │             3 │                │ 
   │                                                                                       │   (litres, m ,│                │ 
   │                                                                                       │   etc.)       │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   ├────────────────────────────────────────────────┬───────────────────────┬──────────────┴───────────────┴────────────────┤ 
   │11. CUSTOMS ENDORSEMENT                         │                       │12. DECLARATION BY THE EXPORTER                │ 
   │    Declaration certified                       │        _______        │    I, the undersigned, declare that the goods │ 
   │    Export document <2>                         │       /       \       │    described above meet the conditions        │ 
   │    Form ............... No. ...................│      /         \      │    required for the issue of this certificate.│ 
   │    Customs office .............................│     |           |     │                                               │ 
   │    Issuing country or territory ...............│     |   Stamp   |     │    Place and date ............................│ 
   │    ............................................│      \         /      │                                               │ 
   │    Date .......................................│       \_______/       │                                               │ 
   │    ............................................│                       │    ...........................................│ 
   │                   (Signature)                  │                       │                     (Signature)               │ 
   ├────────────────────────────────────────────────┴────────────┬──────────┴───────────────────────────────────────────────┤ 
   │13. REQUEST FOR VERIFICATION, to:                            │14. RESULT OF VERIFICATION                                │ 
   │                                                             ├──────────────────────────────────────────────────────────┤ 
   │                                                             │Verification carried out shows that this certificate <1>  │ 
   │                                                             │ _                                                        │ 
   │                                                             │|_| was issued by the customs office indicated and that   │ 
   │                                                             │    the information contained therein is accurate.        │ 
   │                                                             │ _                                                        │ 
   │                                                             │|_| does not meet the requirements as to authenticity and │ 
   ├─────────────────────────────────────────────────────────────┤    accuracy (see remarks appended).                      │ 
   │Verification of the authenticity and accuracy of this        │                                                          │ 
   │certificate is requested                                     │                                                          │ 
   │                                                             │                                                          │ 
   │.............................................................│..........................................................│ 
   │                       (Place and date)         _______      │                   (Place and date)        _______        │ 
   │                                               /       \     │                                          /       \       │ 
   │                                              /         \    │                                         /         \      │ 
   │                                             |           |   │                                        |           |     │ 
   │                                             |   Stamp   |   │                                        |   Stamp   |     │ 
   │                                              \         /    │                                         \         /      │ 
   │                                               \_______/     │                                          \_______/       │ 
   │                                                             │                                                          │ 
   │                                                             │                                                          │ 
   │                                                             │                                                          │ 
   │.......................................                      │ .......................................                  │ 
   │              (Signature)                                    │               (Signature)                                │ 
   │                                                             │ ________________                                         │ 
   │                                                             │<1> Insert X in the appropriate box.                      │ 
   └─────────────────────────────────────────────────────────────┴──────────────────────────────────────────────────────────┘

    27. --------------------------------
    <1> If goods are not packed, indicate ber of articles or state "in bulk" as appropriate.
    <2> Complete only when the regulations of the exporting country or territory require.


    Notes
    1.Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incor-rect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.
    2.No spaces must be left between the items entered on the certificate and each item must be preceded by an item ber. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
    3.Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
    APPLICATION FOR A MOVEMENT CERTIFICATE
  27.    ┌─────────────────────────────────────────────────────┬──────────────────────────────────────────────────────────────────┐ 
   │1. Exporter (name, full address, country)            │          EUR. 1                          No. A  000.000          │ 
   │                                                     ├──────────────────────────────────────────────────────────────────┤ 
   │                                                     │          See notes overleaf before completing this form          │ 
   │                                                     ├──────────────────────────────────────────────────────────────────┤ 
   │                                                     │2. Application for a certificate to be used in preferential trade │ 
   ├─────────────────────────────────────────────────────┤   between                                                        │ 
   │3. Consignee (name, full address, country) (optional)│..................................................................│ 
   │                                                     │                                  and                             │ 
   │                                                     │                                                                  │ 
   │                                                     │..................................................................│ 
   │                                                     │(insert appropriate countries, groups of countries or territories)│ 
   │                                                     ├──────────────────────────────────┬───────────────────────────────┤ 
   │                                                     │4. Country, group of              │5. Country, group of           │ 
   │                                                     │   countries or territory in      │   countries or territory of   │ 
   │                                                     │   which the products are         │   destination                 │ 
   │                                                     │   considered as originating      │                               │ 
   ├─────────────────────────────────────────────────────┼──────────────────────────────────┴───────────────────────────────┤ 
   │6. Transport details (optional)                      │7. Remarks                                                        │ 
   │                                                     │                                                                  │ 
   │                                                     │                                                                  │ 
   │                                                     │                                                                  │ 
   ├─────────────────────────────────────────────────────┴─────────────────────────────────┬───────────────┬────────────────┤ 
   │8. Item ber, marks and bers, ber and kind of packages <1>, description of     │9. Gross       │10. Invoices    │ 
   │   goods                                                                               │   weight (kg) │    (optional)  │ 
   │                                                                                       │   or other    │                │ 
   │                                                                                       │   measure     │                │ 
   │                                                                                       │             3 │                │ 
   │                                                                                       │   (litres, m ,│                │ 
   │                                                                                       │   etc.)       │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   │                                                                                       │               │                │ 
   └───────────────────────────────────────────────────────────────────────────────────────┴───────────────┴────────────────┘

    28. --------------------------------
    <1> If goods are not packed, indicate ber of articles or state "in bulk" as appropriate.


    Declaration by the exporter
  28.    I, the undersigned, exporter of the goods described overleaf, 
   DECLARE     that  the  goods  meet the conditions required for the 
               issue of the attached certificate; 
   SPECIFY     as  follows the circumstances which have enabled these 
               goods to meet the above conditions: 
               ...................................................... 
               ...................................................... 
               ...................................................... 
               ...................................................... 
   SUBMIT      the following supporting documents <*>: 
               ...................................................... 
               ...................................................... 
               ...................................................... 
               ...................................................... 
   UNDERTAKE   to  submit,  at  the  request   of   the   appropriate 
               authorities,  any  supporting   evidence  which  these 
               authorities  may  require  for  the purpose of issuing 
               the attached certificate, and undertake, if  required, 
               to agree to any inspections of my accounts  and to any 
               check  on  the  processes of manufacture of the  above 
               goods, carried out by the said authorities; 
   REQUEST     the issue of the attached certificate for these goods. 
                                        ............................. 
                                               (Place and date) 
                                        ............................. 
                                                  (Signature)

    29. --------------------------------
    <*> For example, import documents, movement certificates, manufacturer's declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.


    Annex IV
    DECLARATION REFERRED TO IN ARTICLE 22 (4)
  29.    I, the undersigned, exporter of the goods covered by this document 
   declare that except where otherwise indicated, the goods meet  the 
   conditions  to  obtain  originating  status  in preferential trade 
   with: 
      The European Community/Israel <*> 
   and that the country of origin of the goods is: 
      The European Community/Israel <*> 
                                      ............................... 
                                               (Place and date) 
                                      ............................... 
                                                  (Signature) 
                                      (The signature must be followed 
                                      by the name of the signatory in 
                                                  clear script)

    30. --------------------------------
    <*> Delete where necessary.


    PROTOCOL 5 ON MUTUAL ASSISTANCE BETWEEN ADMINISTRATIVE AUTHORITIES IN CUSTOMS MATTERS
    For the purposes of this Protocol:
    (a) "customs legislation" shall mean provisions adopted by the Parties and governing the import, export, transit of goods and their placing under any customs procedure, including measures of prohibition, restriction and control;
    (b) "customs duties" shall mean all duties, taxes, fees or other charges which are levied and collected in the territories of the Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
    (c) "applicant authority" shall mean a competent administrative authority which has been appointed by a Party for this purpose and which makes a request for assistance in customs matters;
    (d) "requested authority" shall mean a competent administrative authority which has been appointed by a Party for this purpose and which receives a request for assistance in customs matters;
    (e) "personal data" shall mean all information relating to an identified or identifiable individual.
    1.The Parties shall assist each other, within their competences, in the manner and under the conditions laid down in this Protocol, in ensuring that customs legislation is correctly applied, in particular by the prevention, detection and investigation of operations in breach of that legislation.
    2.Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of the judicial authorities, unless those authorities so agree.
    1.At the request of the applicant authority, the requested authority shall furnish it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding operations noted or planned which are or could be in breach of such legislation.
    2.At the request of the applicant authority, the requested authority shall inform it whether goods exported from the territory of one of the Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
    3.At the request of the applicant authority, the requested authority shall take the necessary steps to ensure that a special watch is kept on:
    (a) natural or legal persons of whom there are reasonable grounds for believing that they are breaching or have breached customs legislation;
    (b) places where goods are stored in a way that gives grounds for suspecting that they are intended to supply operations contrary to customs legislation;
    (c) movements of goods notified as possibly giving rise to breaches of customs legislation;
    (d) means of transport for which there are reasonable grounds for believing that they have been, are or may be used in operations in breach of customs legislation.
    The Parties shall provide each other, in accordance with their laws, rules and other legal instruments, with assistance if they consider that to be necessary for the correct application of customs legislation, particularly when they obtain information pertaining to:
    - operations which constitute, or appear to them to constitute breaches of such legislation and which may be of interest to other Parties,
    - new means or methods employed in realising such operations,
    - goods known to be subject to breaches of customs legislation.
    At the request of the applicant authority, the requested authority shall in accordance with its legislation take all necessary measures in order:
    - to deliver all documents,
    - to notify all decisions,
    falling within the scope of this Protocol to an addressee, residing or established in its territory. In such a case Article 6 (3) shall apply.
    1.Requests pursuant to this Protocol shall be made in writing. Documents necessary for the execution of such requests shall accompany the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
    2.Requests pursuant to paragraph 1 shall include the following information:
    (a) the applicant authority making the request;
    (b) the actions to be undertaken;
    (c) the object of and the reason for the request;
    (d) the laws, rules and other legal elements involved;
    (e) indications as exact and comprehensive as possible on the natural or legal persons being the target of the investigations;
    (f) a summary of the relevant facts and of the enquiries already carried out, except in cases provided for in Article 5.
    3.Requests shall be submitted in an official language of the requested authority or in a language acceptable to such authority.
    4.If a request does not meet the formal requirements, its correction or completion may be demanded; the ordering of precautionary measures may, however, take place.
    1.1. In order to comply with a request for assistance, the requested authority or, when the latter cannot act on its own, the administrative department to which the request has been addressed by this authority, shall proceed, within its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out.
    2.Requests for assistance will be executed in accordance with the laws, rules and other legal instruments of the requested Party.
    3.Officials of the requesting Party, authorised to investigate breaches of customs legislation may, in particular cases and with the agreement of the requested Party, be present respectively in the Community or in Israel, when its officials are investigating breaches which are of concern to the requesting Party and may ask that the requested Party review relevant books, registers and other documents or data-media and supply copies thereof or provide any information relating to the breach.
    1.The requested authority shall communicate results of enquiries to the applicant authority in the form of documents, certified copies of documents, reports and the like.
    2.The documents provided for in paragraph 1 may be replaced by computerised information produced in any form for the same purpose.
    1.The Parties may refuse to give assistance as provided for in this Protocol, where to do so would:
    (a) be likely to prejudice the sovereignty of a Member State of the Community or of Israel which has been asked for assistance under this Protocol; or
    (b) be likely to prejudice public policy, security or other essential interests; or
    (c) involve currency or tax regulations other than regulations concerning customs duties; or
    (d) violate an industrial, commercial or professional secret.
    2.Where the applicant authority asks for assistance which it would itself be unable to provide if so asked, it shall draw attention to that fact in its request. It shall then be left to the requested authority to decide how to respond to such a request.
    3.If assistance is withheld or denied, the decision and the reasons therefore must be notified to the applicant authority without delay.
    1.Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential nature. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to like information under the relevant laws of the Party which received it and the corresponding provisions applying to the Community authorities.
    2.Personal data may only be transmitted if the level of personal protection afforded by the legislations of the Parties is equivalent. The Parties shall ensure at least a level of protection based on the principles of Council of Europe Convention No. 108 of 28 January 1981 for the Protection of Individuals with regard to Automatic Processing of Personal Data.
    1.Information obtained shall be used solely for the purposes of this Protocol and may be used within each Party for other purposes only with the prior written consent of the administrative authority which furnished the information and shall be subject to any restrictions laid down by that authority.
    2.Paragraph 1 shall not impede the use of information in any judicial or administrative proceedings subsequently instituted for failure to comply with customs legislation.
    3.The Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol.
    An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of another Party, and produce such objects, documents or authenticated copies thereof, as may be needed for the proceedings. The request for an appearance must indicate specifically on what matters and by virtue of what title or qualification the official will be questioned.
    The Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses and to interpreters and translators who are not public service employees.
    1.The application of this Protocol shall be entrusted to the competent services of the Commission of the European Communities and, where appropriate, the customs authorities of the Member States of the Community on the one hand and to the central customs authorities of Israel on the other hand. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration rules in the field of data protection. They may recommend to the competent bodies amendments which they consider be made to this Protocol.
    2.The Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.
    1.This Protocol shall complement and not impede the application of any agreements on mutual assistance which have been concluded or may be concluded between individual or several Member States of the Community and Israel. Nor shall it preclude more extensive mutual assistance granted under such agreements.
    2.Without prejudice to Article 11, these agreements do not prejudice Community provisions governing the communication between the competent services of the Commission and the customs authorities of the Member States of any information obtained in customs matters which could be of Community interest.