Rules of origin

TABLE OF CONTENTSSECTION ARULES OF ORIGINTITLE IArticle 1GENERAL PROVISIONSDefinitionsTITLE IIArticle 2Article 3Article 4Article 5Article 6Article 7Article 8Article 9Article 10Article 11DEFINITION OF ‘ORIGINATING PRODUCTS’Originating ProductsCumulation of OriginWholly Obtained ProductsSufficiently Worked or Processed ProductsInsufficient Working or ProcessingUnit of QualificationAccessories, Spare Parts and ToolsSets of GoodsNeutral ElementsAccounting Segregation of MaterialsTITLE IIIArticle 12Article 13TERRITORIAL REQUIREMENTSPrinciple of TerritorialityDirect TransportSECTION B

ORIGIN PROCEDURESTITLE IVArticle 14DRAWBACK OR EXEMPTIONDrawback of, or Exemption from, Customs DutiesTITLE VArticle 15Article 16Article 17Article 18Article 19Article 20Article 21Article 22Article 23Article 24Article 25PROOF OF ORIGINGeneral RequirementsConditions for Making Out an Origin DeclarationApproved ExporterValidity of Proof of OriginClaims for Preferential Tariff Treatment and Submission of Proof ofOriginImportation by InstalmentsExemptions from Proof of OriginSupporting DocumentsPreservation of Proof of Origin and Supporting DocumentsDiscrepancies and Formal ErrorsAmounts Expressed in EuroTITLE VIArticle 26Article 27Article 28Article 29Article 30ARRANGEMENTS FOR ADMINISTRATIVE COOPERATIONExchange of AddressesVerification of Proofs of OriginDispute SettlementPenaltiesFree ZonesSECTION C

CEUTA AND MELILLATITLE VIIArticle 31Article 32CEUTA AND MELILLAApplication of the ProtocolSpecial ConditionsSECTION DFINAL PROVISIONSTITLE VIIIArticle 33Article 34FINAL PROVISIONSAmendments to the ProtocolTransitional Provisions for Goods in Transit or StorageLIST OF ANNEXESAnnex I:Annex II:Annex II(a):Annex III:Annex IV:Introductory notes to the list in Annex IIList of working or processing required to be carried out on nonoriginatingmaterials in order that the product manufactured can obtainoriginating statusAddendum to the list of working or processing required to be carriedout on non-originating materials in order that the product manufacturedcan obtain originating statusText of the origin declarationCommittee on Outward Processing Zones on the Korean PeninsulaJOINT DECLARATIONSJoint declaration concerning the Principality of AndorraJoint declaration concerning the Republic of San MarinoJoint declaration concerning the revision of the rules of origin contained in this ProtocolJoint declaration on the Explanatory Notes

SECTION ARULES OF ORIGINTITLE IGENERAL PROVISIONSARTICLE 1: DEFINITIONSFor the purposes of this Protocol:(a)(b)(c)(d)(e)(f)(g)(h)(i)(j)(k)manufacture means any kind of working or processing including growing,fishing, raising, hunting, assembly or specific operations;material means any ingredient, raw material, component or part, etc., used inthe manufacture of a product;product means the product being manufactured, even if it is intended for lateruse as a material in another manufacturing operation;goods means materials, products or articles;customs value means the value as determined in accordance with the CustomsValuation Agreement;ex-works price means the price paid or payable for the product ex-works tothe manufacturer in a Party in whose undertaking the last working orprocessing is carried out, provided the price includes the value of all thematerials used, minus any internal taxes which are, or should be, repaid whenthe product obtained is exported;value of the non-originating materials means the customs value at the timeof importation of the non-originating materials used, or, if this is not knownand cannot be ascertained, the first ascertainable price paid for the materials inthe EU Party or in Korea;value of originating materials means the value of such materials as defined insubparagraph (g) applied mutatis mutandis;chapters, headings, and subheadings mean the chapters (two-digit codes), theheadings (four-digit codes) and the subheadings (six-digit codes) used in thenomenclature which make up the Harmonized Commodity Description andCoding System, referred to in this Protocol as ‘the Harmonized System’ or‘HS’;classified refers to the classification of a product or material under a particularchapter, heading and subheading;consignment means products which are either sent simultaneously from oneexporter 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 adocument, by a single invoice;(l)(m)HS means the Harmonized Commodity Description and Coding System inforce, including its general rules and legal notes; andterritories includes territorial sea.TITLE IIDEFINITION OF ‘ORIGINATING PRODUCTS’ARTICLE 2: ORIGINATING PRODUCTSFor the purpose of a preferential tariff treatment the following products shall be considered asoriginating in a Party:(a) products wholly obtained in a Party within the meaning of Article 4;(b)(c)products obtained in a Party incorporating materials which have not beenwholly obtained there, provided that such materials have undergone sufficientworking or processing in the Party concerned within the meaning of Article 5;orproducts obtained in a Party exclusively from materials that qualify asoriginating pursuant to this Protocol.ARTICLE 3: CUMULATION OF ORIGINNotwithstanding Article 2, products shall be considered as originating in a Party if suchproducts are obtained there, incorporating materials originating in the other Party, providedthat the working or processing carried out goes beyond the operations referred to in Article 6.It shall not be necessary that such materials have undergone sufficient working or processing.ARTICLE 4: WHOLLY OBTAINED PRODUCTS1. For the purposes of Article 2(a), the following shall be considered as wholly obtainedin a Party:(a)(b)(c)(d)mineral products extracted from the soil or from the seabed in the territory of aParty;vegetable products grown and harvested there;live animals born and raised there;products from live animals raised there;

(e) (i) products obtained by hunting, trapping within the land territory orfishing, conducted within the land waters or within the territorial sea ofa Party;(ii)products of aquaculture, where the fish, crustaceans and mollusc areborn and raised there;(f)(g)(h)(i)(j)(k)products of sea fishing and other products taken from the sea outside theterritorial sea of a Party by its vessels;products made aboard its factory ships exclusively from products referred to insubparagraph (f);products extracted from marine soil or subsoil outside the territorial sea of aParty provided that a Party has rights to exploit that soil or subsoil;used articles collected there fit only for the recovery of raw materials or for useas waste;waste and scrap derived from manufacturing or processing operationsconducted there; orproducts manufactured in a Party exclusively from the products referred to inthis paragraph.2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply onlyto vessels and factory ships:(a)(b)(c)which are registered in one of the Member States of the European Union orKorea;which sail under the flag of one of the Member States of the European Unionor Korea; andwhich meet one of the following conditions:(i)(ii)they are at least 50 percent owned by nationals of one of the MemberStates of the European Union or Korea; orthey are owned by companies:(A)(B)which have their head office and their main place of business inone of the Member States of the European Union or in Korea;andwhich are at least 50 percent owned by one of the MemberStates of the European Union or by Korea, public entities of aMember State of the European Union or Korea, or nationals ofone of the Member States of the European Union or Korea.

ARTICLE 5: SUFFICIENTLY WORKED OR PROCESSED PRODUCTS1. For the purposes of Article 2(b), products which are not wholly obtained areconsidered to be sufficiently worked or processed when the conditions set out in the list inAnnex II or Annex II(a) are fulfilled. Those conditions indicate, for all products covered bythis Agreement, the working or processing which must be carried out on non-originatingmaterials used in manufacturing and apply only in relation to such materials. It follows that if:(a)(b)non-originating materials undergo sufficient working or processing, whichresults in an originating product, and when that product is used in thesubsequent manufacture of another product, no account shall be taken of thenon-originating material contained therein; andnon-originating and originating materials undergo processing, which results ina non-originating product, and when that product is used in a subsequentmanufacture of another product, account shall be taken only of the nonoriginatingmaterials contained therein.2. Notwithstanding paragraph 1, non-originating materials which, according to theconditions set out in the list in Annex II, should not be used in the manufacture of a productmay nevertheless be used, provided that:(a)(b)their total value does not exceed 10 percent of the ex-works price of theproduct; andany of the percentages given in the list in Annex II for the maximum value ofnon-originating materials are not exceeded through the application of thisparagraph.3. Paragraph 2 shall not apply to products falling within Chapters 50 to 63 of the HS.4. Paragraphs 1 through 3 shall apply subject to the provisions of Article 6.ARTICLE 6: INSUFFICIENT WORKING OR PROCESSING1. Without prejudice to paragraph 2, the following operations shall be considered to beinsufficient working or processing to confer the status of originating products whether or notthe requirements of Article 5 are satisfied:(a)(b)(c)(d)(e)preserving operations to ensure that the products remain in good conditionduring transport and storage;change of packaging, breaking-up and assembly of packages;washing, cleaning; removal of dust, oxide, oil, paint or other coverings;ironing or pressing of textiles;simple painting and polishing operations;

(f)(g)(h)(i)(j)(k)(l)(m)(n)(o)(p)(q)husking, partial or total bleaching, polishing, and glazing of cereals and rice;operations to colour or flavour sugar or form sugar lumps; partial or totalmilling of crystal sugar;peeling, stoning and shelling of fruits, nuts and vegetables;sharpening, simple grinding or simple cutting;sifting, screening, sorting, classifying, grading or matching (including themaking-up of sets of articles);simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards orboards and all other simple packaging operations;affixing or printing marks, labels, logos and other like distinguishing signs onproducts or their packaging;simple mixing of products, whether or not of different kinds; mixing of sugarwith any material;simple assembly of parts of articles to constitute a complete article ordisassembly of products into parts;testing or calibrations;a combination of two or more operations specified in subparagraphs (a)through (o); orslaughter of animals.2. All operations carried out in a Party on a given product shall be considered togetherwhen determining whether the working or processing undergone by that product is to beregarded as insufficient within the meaning of paragraph 1.ARTICLE 7: UNIT OF QUALIFICATION1. The unit of qualification for the application of the provisions of this Protocol shall bethe product which is considered as the basic unit when determining classification using thenomenclature of the HS. It follows that:(a)(b)when a product composed of a group or assembly of articles is classified underthe terms of the HS in a single heading, the whole constitutes the unit ofqualification; andwhen a consignment consists of a number of identical products classified underthe same heading of the HS, each product must be taken individually whenapplying the provisions of this Protocol.

2. Where, under General Rule 5 of the HS, packaging is included with the product forclassification purposes, it shall be included for the purposes of determining origin, andconsidered as originating if the product is originating.ARTICLE 8: ACCESSORIES, SPARE PARTS AND TOOLSAccessories, spare parts and tools delivered with a product, which are part of the normalequipment and included in the price thereof or which are not separately invoiced, shall beregarded as one with the product in question.ARTICLE 9: SETS OF GOODSSets, as defined in General Rule 3 of the HS, shall be regarded as originating when allcomponent products are originating, and both the set and the products meet all otherapplicable requirements in this Protocol. Nevertheless, when a set is composed of originatingand non-originating products, the set as a whole shall be regarded as originating, provided thatthe value of the non-originating products does not exceed 15 percent of the ex-works price ofthe set.ARTICLE 10: NEUTRAL ELEMENTSIn order to determine whether a product originates, it shall not be necessary to determine theorigin of the goods which might be used in its manufacture but which do not enter and whichare not intended to enter into the final composition of the product.ARTICLE 11: ACCOUNTING SEGREGATION OF MATERIALS1. Where identical and interchangeable originating and non-originating materials areused in the manufacture of a product, those materials shall be physically segregated,according to their origin, during storage.2. Where considerable costs or material difficulties arise in keeping separate stocks ofidentical and interchangeable originating and non-originating materials used in themanufacture of a product, the producer may use the so-called “accounting segregation”method for managing stocks.3. This method is recorded and applied in accordance with the generally acceptedaccounting principles applicable in the Party where the product is manufactured.4. This method must be able to ensure that, for a specific reference-period, no moreproducts receive originating status than would be the case if the materials had been physicallysegregated.5. A Party may require that the application of the method for managing stocks providedfor in this Article is subject to a prior authorisation by customs authorities. Should this be thecase, the customs authorities may grant such an authorisation subject to any conditionsdeemed appropriate and they shall monitor the use of the authorisation and may withdraw it at

any time whenever the beneficiary makes improper use of it in any manner or fails to fulfilany of the other conditions laid down in this Protocol.TITLE IIITERRITORIAL REQUIREMENTSARTICLE 12: PRINCIPLE OF TERRITORIALITY1. Except as provided for in Article 3 and paragraph 3 of this Article, the conditions foracquiring originating status set out in Title II must be fulfilled without interruption in a Party.2. Except as provided for in Article 3, where originating goods exported from a Party toa non-party return, they must be considered as non-originating, unless it can be demonstratedto the satisfaction of the customs authorities that:(a)(b)the returning goods are the same as those exported; andthey have not undergone any operation beyond that necessary to preserve themin good condition while in that non-party or while being exported.3. Notwithstanding paragraphs 1 and 2 of this Article, the Parties agree that certain goodsshall be considered to be originating even if they have undergone working or processingoutside Korea, on materials exported from Korea and subsequently re-imported there,provided that the working or processing is done in the areas designated by the Partiespursuant to Annex IV.ARTICLE 13: DIRECT TRANSPORT1. The preferential treatment provided for under this Agreement applies only to products,satisfying the requirements of this Protocol, which are transported directly between the Parties.However, products constituting one single consignment may be transported through otherterritories with, should the occasion arise, trans-shipment or temporary warehousing in suchterritories, provided that they are not released for free circulation in the country of transit orwarehousing and do not undergo operations other than unloading, reloading or any operationdesigned to preserve them in good condition.2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall besupplied to the customs authority, in accordance with the procedures applicable in theimporting Party, by the production of:(a)(b)(c)evidence of the circumstances connected with trans-shipment or the storage ofthe originating products in third countries;a single transport document covering the passage from the exporting Partythrough the country of transit; ora certificate issued by the customs authorities of the country of transit:

(i)(ii)(iii)giving an exact description of the products;stating the dates of unloading and reloading of the products and, whereapplicable, the names of the ships, or the other means of transport used;andcertifying the conditions under which the products remained in thecountry of transit.SECTION BORIGIN PROCEDURESTITLE IVDRAWBACK OR EXEMPTIONARTICLE 14: DRAWBACK OF, OR EXEMPTION FROM, CUSTOMS DUTIES1. After five years from the entry into force of this Agreement, upon the request of eitherParty, the Parties shall jointly review their duty drawback and inward processing schemes.One year after entry into force, and subsequently on a yearly basis, the Parties shall exchangeavailable information on a reciprocal basis on the operation of their duty drawback andinward processing schemes, as well as detailed statistics as follows:1.1 Import statistics at the 8/10 digit level by country starting from one year afterthe entry into force of this Agreement shall be provided for imports ofmaterials classified under HS 2007 headings 8407, 8408, 8522, 8527, 8529,8706, 8707 and 8708, as well as export statistics for 8703, 8519, 8521 and8525 through 8528. Upon request, such statistics shall be provided on othermaterials or products. Regular information shall be exchanged on the measurestaken to implement limitations on duty drawback and inward processingschemes introduced on the basis of paragraph 3 of this Article.2. At any time after the initiation of the above review, a Party may request consultationswith the other Party with a view to discussing possible limitations on duty drawback andinward processing schemes for a particular product in case there is evidence of a change insourcing patterns since the entry into force of this Agreement which may have a negativeeffect on competition for domestic producers of like or directly competitive products in therequesting Party.2.1 The abovementioned conditions would be established on the basis of evidenceprovided by the Party requesting consultations that:(a)the rate of increase of dutiable imports into a Party of materialsincorporated into a particular product from countries with which no freetrade agreement is in force is significantly greater than the rate ofincrease of exports to the other Party of the product incorporating suchmaterials, unless the Party to which the consultation request is

addressed establishes that, inter alia such increase in imports ofmaterials is:(i)(ii)(iii)(iv)essentially due to an increase in domestic consumption of theproduct incorporating such materials of the Party;essentially due to use of imported materials in a product otherthan that covered by paragraph 2;due to an increase in exports to countries other than the otherParty of the product incorporating such materials; orlimited to imports of high tech/value components, not loweringthe price of the export product of the Party; and(b)imports from the Party into the other Party of the product incorporatingsuch materials have significantly increased in absolute terms or relativeto domestic production. Consideration shall also be given to pertinentevidence as regards the effect on conditions of competition forproducers of the like or directly competitive products of the otherParty. 13. In case of disagreement as to whether the conditions in paragraph 2 are fulfilled, theissue shall be determined through binding arbitration by a Panel established in accordancewith Article 14.5 (Establishment of the Arbitration Panel) of Chapter Fourteen (DisputeSettlement) as a case of urgency 2 . Should the Panel rule that the conditions of paragraph 2 arefulfilled, unless otherwise agreed, the Parties shall, normally within 90 days and in no casemore than 150 days of the ruling, limit the maximum rate of customs duties on nonoriginatingmaterial for that product that can be refunded to five percent.TITLE VPROOF OF ORIGINARTICLE 15: GENERAL REQUIREMENTS1. Products originating in the EU Party shall, on importation into Korea and productsoriginating in Korea shall, on importation into the EU Party benefit from preferential tarifftreatment of this Agreement on the basis of a declaration, subsequently referred to as the“origin declaration”, given by the exporter on an invoice, a delivery note or any other1 The base year for the purpose of evaluating the statistical data under this Article will be the average of the latest three yearsimmediately before the entry into force of this Agreement, each year being the fiscal year of January through December.The evidence could be based on an aggregate of all materials used as non-originating material for the product concerned or asubset of such materials. In the latter case, limitations on duty drawback and inward processing would only apply to thesubset.2 For greater clarity, no additional consultations other than those foreseen in paragraph 2, for which the deadlines are thesame as those of Article 14.3.4, are required before a Party may request the establishment of such Panel. The deadlines forthe Panel to issue its ruling are indicated in Article 14.7.2.

commercial document which describes the products concerned in sufficient detail to enablethem to be identified. The texts of the origin declarations appear in Annex III.2. Notwithstanding paragraph 1, originating products within the meaning of this Protocolshall, in the cases specified in Article 21, benefit from preferential tariff treatment of thisAgreement without it being necessary to submit any of the documents referred to in paragraph1.ARTICLE 16: CONDITIONS FOR MAKING OUT AN ORIGIN DECLARATION1. An origin declaration as referred to in Article 15.1 of this Protocol may be made out:(a)(b)by an approved exporter within the meaning of Article 17; orby any exporter for any consignment consisting of one or more packagescontaining originating products whose total value does not exceed 6,000 euros.2. Without prejudice to paragraph 3, an origin declaration may be made out if theproducts concerned can be considered as products originating in the EU Party or in Korea andfulfil the other requirements of this Protocol.3. The exporter making out an origin declaration shall be prepared to submit at any time,at the request of the customs authorities of the exporting Party, all appropriate documentsproving the originating status of the products concerned including statements from thesuppliers or producers in accordance with domestic legislation as well as the fulfilment of theother requirements of this Protocol.4. An origin declaration shall be made out by the exporter by typing, stamping orprinting on the invoice, the delivery note or another commercial document, the text whichappears in Annex III, using one of the linguistic versions set out in that Annex and inaccordance with the legislation of the exporting Party. If the declaration is handwritten, itshall be written in ink in capital characters.5. Origin declarations shall bear the original signature of the exporter in manuscript.However, an approved exporter within the meaning of Article 17 shall not be required to signsuch declarations provided that he gives the customs authorities of the exporting Party awritten undertaking that he accepts full responsibility for any origin declaration whichidentifies him as if it had been signed in manuscript by him.6. An origin declaration may be made out by the exporter when the products to which itrelates are exported, or after exportation on condition that it is presented in the importingParty no longer than two years or the period specified in the legislation of the importing Partyafter the importation of the products to which it relates.ARTICLE 17: APPROVED EXPORTER1. The customs authorities of the exporting Party may authorise any exporter,(hereinafter referred to as “approved exporter”), who exports products under this Agreementto make out origin declarations irrespective of the value of the products concerned in

accordance with appropriate conditions in the respective laws and regulations of the exportingParty. An exporter seeking such authorisation must offer to the satisfaction of the customsauthorities all guarantees necessary to verify the originating status of the products as well asthe fulfilment of the other requirements of this Protocol.2. The customs authorities may grant the status of approved exporter subject to anyconditions which they consider appropriate.3. The customs authorities shall grant to the approved exporter a customs authorisationnumber which shall appear on the origin declaration.4. The customs authorities shall monitor the use of the authorisation by the approvedexporter.5. The customs authorities may withdraw the authorisation at any time. They shall do sowhere the approved exporter no longer offers the guarantees referred to in paragraph 1, nolonger fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use ofthe authorisation.ARTICLE 18: VALIDITY OF PROOF OF ORIGIN1. A proof of origin shall be valid for 12 months from the date of issue in the exportingParty, and preferential tariff treatment shall be claimed within the said period to the customsauthorities of the importing Party.2. Proofs of origin which are submitted to the customs authorities of the importing Partyafter the final date for presentation specified in paragraph 1 may be accepted for the purposeof preferential tariff treatment in accordance with the respective laws and regulations of theimporting Party, where the failure to submit these documents by the final date set is due toexceptional circumstances.3. In cases of belated presentation other than those of paragraph 2, the customsauthorities of the importing Party may accept the proofs of origin in accordance with theprocedures of the Parties where the products have been presented before the said final date.ARTICLE 19: CLAIMS FOR PREFERENTIAL TARIFF TREATMENT AND SUBMISSION OF PROOF OFORIGINFor the purpose of claiming preferential tariff treatment, proofs of origin shall, if required bythe laws and regulations of the importing Party, be submitted to the customs authorities of theimporting Party. The said authorities may require a translation of a proof of origin and mayalso require the import declaration to be accompanied by a statement from the importer to theeffect that the products meet the conditions required for the application of this Agreement.ARTICLE 20: IMPORTATION BY INSTALMENTSWhere, at the request of the importer and on the conditions laid down by the customsauthorities of the importing Party, dismantled or non-assembled products within the meaning

of General Rule 2(a) of the HS falling within Sections XVI and XVII or headings 7308 and9406 of the HS are imported by instalments, a single proof of origin for such products shall besubmitted to the customs authorities upon importation of the first instalment.ARTICLE 21: EXEMPTIONS FROM PROOF OF ORIGIN1. Products sent as small packages from private persons to private persons or formingpart of a traveller’s personal luggage shall be admitted as originating products withoutrequiring the submission of a proof of origin, provided that such products are not imported byway of trade and have been declared as meeting the requirements of this Protocol and wherethere is no doubt as to the veracity of such a declaration. In the case of products sent by post,this declaration may be made on a postal customs declaration or on a sheet of paper annexedto that document.2. Imports which are occasional and consist solely of products for the personal use of therecipients or travellers or their families shall not be considered as imports by way of trade if itis evident from the nature and quantity of the products that no commercial purpose is intended.3. Furthermore, the total value of these products shall not exceed:(a)(b)for importation into the EU Party, 500 euros in the case of small packages or1,200 euros in the case of products forming part of traveller’s personal luggage;for importation into Korea, 1,000 US dollars both in the case of small packagesand in the case of the products forming part of traveller’s personal luggage.4. For the purpose of paragraph 3, in cases where the products are invoiced in a currencyother than euro or US dollars, amounts in the national currencies of the Parties equivalent tothe amounts expressed in euro or US dollars shall be fixed in accordance with the currentexchange rate applicable in the importing Party.ARTICLE 22: SUPPORTING DOCUMENTSThe documents referred to in Article 16.3 used for the purpose of proving that productscovered by proofs of origin can be considered as products originating in the EU Party or inKorea and fulfil the other requirements of this Protocol may consist inter alia of the following:(a)(b)(c)direct evidence of the processes carried out by the exporter, supplier orproducer to obtain the goods concerned, contained for example in his accountsor internal bookkeeping;documents proving the originating status of materials used, issued or made outin a Party where these documents are used as provided for in its domestic law;documents proving the working or processing of materials in a Party, issued ormade out in a Party where these documents are used as provided for in itsdomestic law;

(d)(e)proofs of origin proving the originating status of materials used issued or madeout in a Party in accordance with this Protocol; andappropriate evidence concerning working or processing undergone outsideterritories of the Parties by application of Article 12, proving that therequirements of that Article have been satisfied.ARTICLE 23: PRESERVATION OF PROOF OF ORIGIN AND SUPPORTING DOCUMENTS1. The exporter making out an origin declaration shall keep for five years a copy of thisorigin declaration as well as the documents referred to in Article 16.3.2. The importer shall keep all records related to the importation in accordance with lawsand regulations of the importing Party.3. The customs authorities of the importing Party shall keep for five years the origindeclarations submitted to them.4. The records to be kept in accordance with paragraphs 1 through 3 may includeelectronic records.ARTICLE 24: DISCREPANCIES AND FORMAL ERRORS1. The discovery of slight discrepancies between the statements made in the proof oforigin and those made in the documents submitted to the customs authorities for the purposeof carrying out the formalities for importing the products shall not ipso facto render the proofof origin null and void if it is duly established that such document does correspond to theproducts submitted.2. Obvious formal errors such as typing errors on a proof of origin should not cause thisdocument to be rejected if these errors are not such as to create doubts concerning thecorrectness of the statements made in this document.ARTICLE 25: AMOUNTS EXPRESSED IN EURO1. For the application of the provisions of Article 16.1(b) in cases where products areinvoiced in a currency other than euro, amounts in the national currencies of the MemberStates of the European Union equivalent to the amounts expressed in euro shall be fixedannually by the EU Party and submitted to Korea.2. A consignment shall benefit from the provisions of Article 16.1(b) by reference to thecurrency in which the invoice is drawn up, according to the amount fixed by the EU Party.3. The amounts to be used in any given national currency of the Member States of theEuropean Union shall be the equivalent in that currency of the amounts expressed in euro asat the first working day of October. The European Commission shall notify Korea of theseamounts by 15 October and these amounts shall apply from 1 January the following year.

4. The Member States of the European Union may round up or down the amountresulting from the conversion into their national currency of an amount expressed in euro. Therounded-off amount may not differ from the amount resulting from the conversion by morethan five percent. The Member States of the European Union may retain unchanged theirnational currency equivalent of an amount expressed in euro if, at the time of the annualadjustment provided for in paragraph 3, the conversion of that amount, prior to any roundingoff,results in an increase of less than 15 percent in the national currency equivalent. Thenational currency equivalent may be retained unchanged if the conversion would result in adecrease in that equivalent value.5. The amounts expressed in euro shall be reviewed by the Customs Committee at therequest of a Party. When carrying out this review, the Customs Committee shall consider thedesirability of preserving the effects of the limits concerned in real terms. For this purpose, itmay decide to modify the amounts expressed in euro.TITLE VIARRANGEMENTS FOR ADMINISTRATIVE COOPERATIONARTICLE 26: EXCHANGE OF ADDRESSESThe customs authorities of the Parties shall provide each other, through the EuropeanCommission, with the addresses of the customs authorities responsible for verifying proofs oforigin.ARTICLE 27: VERIFICATION OF PROOFS OF ORIGIN1. In order to ensure the proper application of this Protocol, the Parties shall assist eachother, through the customs authorities, in checking the authenticity of the proofs of origin andthe correctness of the information given in these documents.2. Subsequent verifications of proofs of origin shall be carried out at random orwhenever the customs authorities of the importing Party have reasonable doubts as to theauthenticity of such documents, the originating status of the products concerned or thefulfilment of the other requirements of this Protocol.3. For the purposes of implementing the provisions of paragraph 1, the customsauthorities of the importing Party shall return the proofs of origin or a copy of thesedocuments, to the customs authorities of the exporting Party giving, where appropriate, thereasons for the enquiry. Any documents and information obtained suggesting that theinformation given on proof of origin is incorrect shall be forwarded in support of the requestfor verification.4. The verification shall be carried out by the customs authorities of the exporting Party.For this purpose, they shall have the right to call for any evidence and to carry out anyinspection of the exporter's accounts or any other check considered appropriate.5. If the customs authorities of the importing Party decide to suspend the granting ofpreferential treatment to the products concerned while awaiting the results of the verification,

elease of the products shall be offered to the importer subject to any precautionary measuresjudged necessary.6. The customs authorities requesting the verification shall be informed of the results ofthis verification including findings and facts, as soon as possible. These results must indicateclearly whether the documents are authentic and whether the products concerned can beconsidered as products originating in a Party and fulfil the other requirements of this Protocol.7. If in cases of reasonable doubt there is no reply within 10 months of the date of theverification request or if the reply does not contain sufficient information to determine theauthenticity of the document in question or the real origin of the products, the requestingcustoms authorities shall except in exceptional circumstances, refuse entitlement to thepreference.8. Notwithstanding Article 2 of the Protocol on Mutual Administrative Assistance inCustoms Matters, the Parties will refer to Article 7 of that Protocol for joint enquiries relatedto proofs of origin.ARTICLE 28: DISPUTE SETTLEMENT1. Where disputes arise in relation to the verification procedures of Article 27 whichcannot be settled between the customs authorities requesting verification and the customsauthorities responsible for carrying out this verification or where they raise a question as tothe interpretation of this Protocol, they shall be submitted to the Customs Committee.2. In all cases the settlement of disputes between the importer and the competentauthorities of the importing Party shall be under the legislation of the said Party.ARTICLE 29: PENALTIESPenalties shall be imposed in accordance with the legislation of the Parties on any person whodraws up, or causes to be drawn up, a document which contains incorrect information for thepurpose of obtaining preferential treatment for products.ARTICLE 30: FREE ZONES1. The Parties shall take all necessary steps to ensure that products traded under cover ofa proof of origin which in the course of transport use a free zone situated in their territories,are not substituted by other products and do not undergo handling other than normaloperations designed to prevent their deterioration.2. By means of an exemption to the provisions contained in paragraph 1, when productsoriginating in a Party enter into a free zone under cover of a proof of origin and undergotreatment or processing, another proof of origin can be made out if the treatment or processingundergone is in conformity with the provisions of this Protocol.SECTION C

CEUTA AND MELILLATITLE VIICEUTA AND MELILLAARTICLE 31: APPLICATION OF THE PROTOCOL1. The term “EU Party” does not cover Ceuta and Melilla.2. Products originating in Korea, when imported into Ceuta or Melilla, shall enjoy in allrespects the same customs regime as that which is applied to products originating in thecustoms territory of the European Union under Protocol 2 of the Act of Accession of theKingdom of Spain and the Portuguese Republic to the European Communities. Korea shallgrant to imports of products covered by this Agreement and originating in Ceuta and Melillathe same customs regime as that which is granted to products imported from and originatingin the EU Party.3. For the purpose of the application of paragraph 2 concerning products originating inCeuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditionsset out in Article 32.ARTICLE 32: SPECIAL CONDITIONS1. Providing they have been transported directly in accordance with the provisions ofArticle 13, the following shall be considered as:(a)products originating in Ceuta and Melilla:(i)(ii)products wholly obtained in Ceuta and Melilla; orproducts obtained in Ceuta and Melilla in the manufacture of whichproducts other than those referred to in subparagraph (i) are used,provided that the said products:(A)(B)have undergone sufficient working or processing within themeaning of Article 5; ororiginate in a Party, provided that they have been submitted toworking or processing which goes beyond the operationsreferred to in Article 6.(b)products originating in Korea:(i)(ii)products wholly obtained in Korea; orproducts obtained in Korea, in the manufacture of which products otherthan those referred to in subparagraph (i) are used, provided that thesaid products:

(A)(B)have undergone sufficient working or processing within themeaning of Article 5; ororiginate in Ceuta and Melilla or in the EU Party, provided thatthey have been submitted to working or processing which goesbeyond the operations referred to in Article 6.2. Ceuta and Melilla shall be considered as a single territory.3. The exporter or his authorised representative shall enter “Korea” or “Ceuta andMelilla” on origin declarations.4. The Spanish customs authorities shall be responsible for the application of thisProtocol in Ceuta and Melilla.SECTION DFINAL PROVISIONSTITLE VIIIFINAL PROVISIONSARTICLE 33: AMENDMENTS TO THE PROTOCOLThe Trade Committee may decide to amend the provisions of this Protocol.ARTICLE 34: TRANSITIONAL PROVISIONS FOR GOODS IN TRANSIT OR STORAGEThe provisions of this Agreement may be applied to goods which comply with the provisionsof this Protocol and which on the date of entry into force of this Agreement are either intransit, in the Parties, in temporary storage in customs warehouses or in free zones, subject tothe submission to the customs authorities of the importing Party, within 12 months of thatdate, of a proof of origin made out retrospectively together with the documents showing thatthe goods have been transported directly in accordance with Article 13.

ANNEX IINTRODUCTORY NOTES TO THE LIST IN ANNEX IINote 1:The list sets out the conditions required for all products to be considered as sufficientlyworked or processed within the meaning of Article 5 of this Protocol.Note 2:2.1. The first two columns in the list describe the product obtained. The first column givesthe subheading number, heading number or chapter number used in the Harmonized Systemand the second column gives the description of goods used in that system for that subheading,heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifiesthat the rules in column 3 or 4 apply only to the part of that subheading or heading asdescribed in column 2.2.2. Where several subheading or heading numbers are grouped together in column 1 or achapter number is given and the description of products in column 2 is therefore given ingeneral terms, the adjacent rules in column 3 or 4 apply to all products which, under theHarmonized System, are classified in subheadings or headings of the chapter or in any of thesubheadings or headings grouped together in column 1.2.3. Where there are different rules in the list applying to different products within asubheading or heading, each indent contains the description of that part of the subheading orheading covered by the adjacent rules in column 3 or 4.2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or thatset out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to beapplied.Note 3:3.1. The provisions of Article 5 of this Protocol, concerning products having acquiredoriginating status which are used in the manufacture of other products, shall apply, regardlessof whether this status has been acquired inside the factory where these products are used or inanother factory in a Party.Example:An engine of heading 8407, for which the rule states that the value of the non-originatingmaterials which may be incorporated may not exceed 50 percent of the ex-works price, ismade from materials of heading 7201, 7202, 7203, 7204, 7205, or subheading 7224 10.

If this material has been processed in the EU Party from a non-originating ingot, it has alreadyacquired originating status by virtue of the rule for subheading 7224 90 in the list. Thematerial can then count as originating in the value-calculation for the engine, regardless ofwhether it was produced in the same factory or in another factory in the EU Party. The valueof the non-originating ingot is thus not taken into account when adding up the value of thenon-originating materials used.3.2. 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 originating status. Thus, if a ruleprovides that non-originating material, at a certain level of manufacture, may be used, the useof such material at an earlier stage of manufacture is allowed, and the use of such material at alater stage is not.3.3. Without prejudice to Note 3.2, where a rule uses the expression "Manufacture frommaterials of any heading”, then materials of any heading(s) (even materials of the samedescription and heading as the product) may be used, subject, however, to any specificlimitations which may also be contained in the rule.However, the expression “Manufacture from materials of any heading, including othermaterials of heading...” means that materials of any heading(s) may be used, except those ofthe same description as the product as given in column 2 of the list.3.4. When a rule in the list specifies that a product may be manufactured from more thanone material, this means that one or more materials may be used. It does not require that all beused.Example:The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used andthat chemical materials, among other materials, may also be used. This does not mean thatboth have to be used; it is possible to use one or the other, or both.3.5. Where a rule in the list specifies that a product must be manufactured from a particularmaterial, the condition obviously does not prevent the use of other materials which, becauseof their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles.)Example:The rule for prepared foods of heading 1904, which specifically excludes the use of cerealsand their derivatives, does not prevent the use of mineral salts, chemicals and other additiveswhich are not products produced from cereals.However, this does not apply to products which, although they cannot be manufactured fromthe particular materials specified in the list, can be produced from a material of the samenature 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 theuse 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. Insuch cases, the starting material would normally be at the stage before yarn – that is, the fibrestage.3.6. Where, in a rule in the list, two percentages are given for the maximum value of nonoriginatingmaterials that can be used, then these percentages may not be added together. Inother words, the maximum value of all the non-originating materials used may never exceedthe higher of the percentages given. Furthermore, the individual percentages must not beexceeded, in relation to the particular materials to which they apply.Note 4:4.1. The term “natural fibres” is used in the list to refer to fibres other than artificial orsynthetic fibres. It is restricted to the stages before spinning takes place, including waste, and,unless otherwise specified, includes fibres which have been carded, combed or otherwiseprocessed, but not spun.4.2. The term “natural fibres” includes horsehair of heading 0503, silk of heading 5002 and5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cottonfibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.4.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are usedin the list to describe the materials, not classified in Chapters 50 to 63, which can be used tomanufacture artificial, synthetic or paper fibres or yarns.4.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificialfilament tow, staple fibres or waste, of headings 5501 to 5507.Note 5:5.1. Where, for a given product in the list, reference is made to this Note, the conditions setout in column 3 shall not be applied to any basic textile materials used in the manufacture ofthis product and which, taken together, represent 10 percent or less of the total weight of allthe basic textile materials used. (See also Notes 5.3 and 5.4 below.)5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed productswhich have been made from two or more basic textile materials.The following are the basic textile materials:- silk,- wool,- coarse animal hair,- fine animal hair,- horsehair,- cotton,- paper-making materials and paper,- flax,- true hemp,

- jute and other textile bast fibres,- sisal and other textile fibres of the genus Agave,- coconut, abaca, ramie and other vegetable textile fibres,- synthetic man-made filaments,- artificial man-made filaments,- current-conducting filaments,- synthetic man-made staple fibres,- artificial man-made staple fibres,- yarn made of polyurethane segmented with flexible segments of polyether, whether ornot gimped,- yarn made of polyurethane segmented with flexible segments of polyester, whether ornot gimped,- products of heading 5605 (metallised yarn) incorporating strip consisting of a core ofaluminium foil or of a core of plastic film whether or not coated with aluminiumpowder, of a width not exceeding 5 mm, sandwiched by means of a transparent orcoloured adhesive between two layers of plastic film,- other products of heading 5605.Example:A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibresof heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which donot satisfy the origin-rules (which require manufacture from chemical materials or textile pulp)may be used, provided that their total weight does not exceed 10 percent of the weight of theyarn.Example:A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and syntheticyarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which doesnot satisfy the origin-rules (which require manufacture from chemical materials or textilepulp), or woollen yarn which does not satisfy the origin-rules (which require manufacturefrom natural fibres, not carded or combed or otherwise prepared for spinning), or acombination of the two, may be used, provided that their total weight does not exceed 10percent of the weight of the fabric.Example:Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cottonfabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabricmade from yarns classified in two separate headings, or if the cotton yarns used arethemselves mixtures.Example:If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 andsynthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textilematerials and the tufted textile fabric is, accordingly, a mixed product.

5.3. In the case of products incorporating “yarn made of polyurethane segmented withflexible segments of polyether, whether or not gimped”, this tolerance is 20 percent in respectof this yarn.5.4. In the case of products incorporating “strip consisting of a core of aluminium foil or ofa core of plastic film whether or not coated with aluminium powder, of a width not exceeding5 mm, sandwiched by means of a transparent or coloured adhesive between two layers ofplastic film”, this tolerance is 30 percent in respect of this strip.Note 6:6.1. Where, in the list, reference is made to this Note, textile materials (with the exceptionof linings and interlinings), which do not satisfy the rule set out in the list in column 3 for themade-up product concerned, may be used, provided that they are classified in a heading otherthan that of the product and that their value does not exceed eight percent of the ex-worksprice of the product.6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50to 63, may be used freely in the manufacture of textile products, whether or not they containtextiles.Example:If a rule in the list provides that, for a particular textile item (such as trousers), yarn must beused, this does not prevent the use of metal items, such as buttons, because buttons are notclassified within Chapters 50 to 63. For the same reason, it does not prevent the use of slidefasteners,even though slide-fasteners normally contain textiles.6.3. Where a percentage-rule applies, the value of materials which are not classified withinChapters 50 to 63 must be taken into account when calculating the value of the nonoriginatingmaterials incorporated.

ANNEX IILIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTUREDCAN OBTAIN ORIGINATING STATUSThe products mentioned in the list may not all be covered by this Agreement. It is, therefore,necessary to consult the other parts of this Agreement.

HS heading Description of product Working or processing, carried out on non-originating materials, whichconfers originating status(1) (2) (3) or (4)Chapter 1 Live animals All the animals of Chapter 1 shallbe wholly obtainedChapter 2 Meat and edible meat offal Manufacture in which all thematerials of Chapters 1 and 2 usedare wholly obtainedChapter 3Fish and crustaceans, molluscsand other aquatic invertebratesManufacture in which all thematerials of Chapter 3 used arewholly obtainedex Chapter 4 Dairy produce; birds' eggs;natural honey; edible products ofanimal origin, not elsewherespecified or included; except for:0403 Buttermilk, curdled milk andcream, yoghurt, kephir and otherfermented or acidified milk andcream, whether or notconcentrated or containing addedsugar or other sweetening matteror flavoured or containing addedfruit, nuts or cocoaManufacture in which all thematerials of Chapter 4 used arewholly obtainedManufacture in which:- all the materials of Chapter 4 usedare wholly obtained,- all the fruit juice (except that ofpineapple, lime or grapefruit) ofheading 2009 used is originating,and- the value of all the materials ofChapter 17 used does not exceed30 % of the ex-works price of theproductChapter 5Chapter 6Products of animal origin, notelsewhere specified or includedLive trees and other plants;bulbs, roots and the like; cutflowers and ornamental foliageManufacture in which all thematerials of Chapter 5 used arewholly obtainedManufacture in which:- all the materials of Chapter 6 usedare wholly obtained, and- the value of all the materials useddoes not exceed 50 % of the exworksprice of the productChapter 7Chapter 8Edible vegetables and certainroots and tubersEdible fruit and nuts; peel ofcitrus fruits or melonsManufacture in which all thematerials of Chapter 7 used arewholly obtainedManufacture in which:- all the fruit and nuts of Chapter 8used are wholly obtained, and- the value of all the materials ofChapter 17 used does not exceed30 % of the value of the ex-worksprice of the product

ex Chapter 9Coffee, tea, maté and spices;except for:Manufacture in which all thematerials of Chapter 9 used arewholly obtained0901 Coffee, whether or not roasted ordecaffeinated; coffee husks andskins; coffee substitutescontaining coffee in anyproportionManufacture from materials of anyheadingex 0902Tea, whether or not flavoured,except for:Manufacture from materials of anyheading0902 10 Green tea (not fermented) inimmediate packings of a contentnot exceeding 3 kgManufacture in which all thematerials of Chapter 9 used arewholly obtained0910 91 Mixtures of spices Manufacture from materials of anyheadingChapter 10 Cereals Manufacture in which all thematerials of Chapter 10 used arewholly obtainedex Chapter 11Products of the milling industry;malt; starches; inulin; wheatgluten; except for:Manufacture in which all thematerials of Chapter 7, 8, 10, 11and 23 used are wholly obtained1106 10 Flour, meal and powder of thedried leguminous vegetables ofheading 0713Manufacture from materials ofany headingChapter 12Oil seeds and oleaginous fruits;miscellaneous grains, seeds andfruit; industrial or medicinalplants; straw and fodderManufacture in which all thematerials of Chapter 12 used arewholly obtained1301 Lac; natural gums, resins, gumresinsand oleoresins (forexample, balsams)Manufacture in which the value ofall the materials of heading 1301used does not exceed 50 % of theex-works price of the productex 1302Vegetable saps and extracts;pectic substances, pectinates andpectates; agar-agar and othermucilages and thickeners,whether or not modified, derivedfrom vegetable products, exceptforManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product1302 19 Vegetable saps and extracts;otherManufacture from materials of anyheading, except those of subheading1211 201302 31, 130232 and 1302 39Mucilages and thickeners,whether or not modified,derived from vegetableproductsManufacture from materials of anyheadingChapter 14 Vegetable plaiting materials;vegetable products not elsewherespecified or includedManufacture in which all thematerials of Chapter 14 used arewholly obtained

ex Chapter 15Animal or vegetable fats and oilsand their cleavage products;prepared edible fats; animal orvegetable waxes; except for:Manufacture from materials of anyheading, except that of the product1501 Pig fat (including lard) andpoultry fat, other than that ofheading 0209 or 15031502 Fats of bovine animals, sheep orgoats, other than those ofheading 15031504 Fats and oils and their fractions,of fish or marine mammals,whether or not refined, but notchemically modified1505 Wool grease and fatty substancesderived therefrom (includinglanolin)1506 Other animal fats and oils andtheir fractions, whether or notrefined, but not chemicallymodified:Manufacture from meat or edibleoffal of swine of heading 0203or 0206 or of meat and edible offalof poultry of heading 0207.However bones of heading 0506may not be usedManufacture in which all thematerials of Chapter 2 and bones ofheading 0506 used are whollyobtainedManufacture from materials of anyheadingManufacture from materials of anyheadingManufacture from materials of anyheading1507 to ex1515Vegetable oils and their fractions,except for:Manufacture from materials of anyheading, except that of the product1509 and 1510 Olive oil and its fractions, otheroils and their fractions obtainedsolely from olivesManufacture in which all thevegetable materials used are whollyobtained1515 50 Sesame oil and its fractions Manufacture from materials of anyheading, except those of Chapter 121516 Animal or vegetable fats and oilsand their fractions, partly orwholly hydrogenated, interesterified,re-esterified orelaidinised, whether or notrefined, but not further prepared1517 Margarine; edible mixtures orpreparations of animal orvegetable fats or oils or offractions of different fats or oilsof this Chapter, other than ediblefats or oils or their fractions ofheading 1516Manufacture in which:- all the materials of Chapter 2used are wholly obtained, and- all the vegetable materials ofchapter 7, 8, 10, 15 and 23 usedare wholly obtained. However,materials of headings 1507, 1508,1511 and 1513 may be usedManufacture in which:- all the materials of Chapters 2and 4 used are wholly obtained,and- all the vegetable materials ofchapter 7, 8, 10, 15 and 23 usedare wholly obtained. However,materials of headings 1507, 1508,1511 and 1513 may be used

Chapter 16Preparations of meat, of fish orof crustaceans, molluscs or otheraquatic invertebratesManufacture:- from animals of Chapter 1, and/or- in which all the materials ofChapter 3 used are whollyobtainedex Chapter 17Sugars and sugar confectionery;except for:Manufacture from materials of anyheading, except that of the product1701 91 Cane or beet sugar andchemically pure sucrose, in solidform containing addedflavouring or colouring matterManufacture in which the value ofall the materials of Chapter 17 useddoes not exceed 30 % of the exworksprice of the product1702 Other sugars, includingchemically pure lactose, maltose,glucose and fructose, in solidform; sugar syrups notcontaining added flavouring orcolouring matter; artificialhoney, whether or not mixedwith natural honey; caramel- Chemically-pure maltose andfructoseManufacture from materials of anyheading, including other materialsof heading 1702- Other sugars in solid form,containing added flavouring orcolouring matterManufacture in which the value ofall the materials of Chapter 17 useddoes not exceed 30 % of the exworksprice of the product- Other Manufacture in which all thematerials used are originatingex 1703Molasses resulting from theextraction or refining of sugar,containing added flavouring orcolouring matterManufacture in which the value ofall the materials of Chapter 17 useddoes not exceed 30 % of the exworksprice of the product1704 Sugar confectionery (includingwhite chocolate), not containingcocoaManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productChapter 18 Cocoa and cocoa preparations Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product

1901 Malt extract; food preparationsof flour, groats, meal, starch ormalt extract, not containingcocoa or containing less than40 % by weight of cocoacalculated on a totally defattedbasis, not elsewhere specified orincluded; food preparations ofgoods of headings 0401 to 0404,not containing cocoa orcontaining less than 5 % byweight of cocoa calculated on atotally defatted basis, notelsewhere specified or included:Manufacture:- from materials of any heading,except that of the product,- in which all the materials ofChapter 4, heading 1006 andChapter 11 used are whollyobtained, and- in which the value of all thematerials of Chapter 17 useddoes not exceed 30 % of the exworksprice of the product.ex 1902ex 1902 19ex 1902 30Pasta, whether or not cooked orstuffed (with meat or othersubstances) or otherwiseprepared, such as spaghetti,macaroni, noodles, lasagne,gnocchi, ravioli, cannelloni;couscous, whether or notprepared, except for:Noodles, uncooked, dried andnot stuffed, obtained from flourexcept of 'durum wheatsemolina'Ramen ㉿ , instant noodles,cooked by heating or frying, andpacked with mixed seasonings,including hot pepper powder,salt, garlic flavouring powderand a flavouring baseManufacture in which:- all the cereals and theirderivatives (except durum wheatand its derivatives) of Chapters 10and 11 used are wholly obtained,and- all the materials of Chapters 2and 3 used are wholly obtained ifthey represent more than 20% byweight of the productManufacture from materials ofany heading, except that of theproductManufacture from materials ofany heading, except that of theproduct1903 Tapioca and substitutes thereforeprepared from starch, in the formof flakes, grains, pearls, siftingsor similar formsManufacture from materials of anyheading, except potato starch ofheading 11081904 Prepared foods obtained by theswelling or roasting of cereals orcereal products (for example,corn flakes); cereals (other thanmaize (corn)) in grain form or inthe form of flakes or otherworked grains (except flour,groats and meal), pre-cooked orotherwise prepared, notelsewhere specified or included;Manufacture:- from materials of any heading,except those of heading 1806,- in which all the cereals and flourof Chapter 10 and 11 (exceptdurum wheat and Zea induratemaize, and their derivatives) usedare wholly obtained, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product

ex 1905Bread, pastry, cakes, biscuits andother bakers' wares, whether ornot containing cocoa;communion wafers, emptycachets of a kind suitable forpharmaceutical use, sealingwafers, rice paper and similarproducts, except for:Manufacture from materials of anyheading, except those of Chapter 11ex 1905 90 Bakers' wares of rice Manufacture from materials of anyheading, except that of the productex Chapter 20Preparations of vegetables, fruit,nuts or other parts of plants;except for:Manufacture in which:- all the fruit, nuts or vegetables ofChapter 7, 8 and 12 used arewholly obtained, and- the value of all the materials ofChapter 17 used does not exceed30% of the ex-works price of theproduct2006 Vegetables, fruit, nuts, fruit-peeland other parts of plants,preserved by sugar (drained,glacé or crystallized)Manufacture in which the value ofall the materials of Chapter 17 useddoes not exceed 30 % of the exworksprice of the product2007 Jams, fruit jellies, marmalades,fruit or nut purée and fruit or nutpastes, obtained by cooking,whether or not containing addedsugar or other sweetening matter2008 11 Fruit, nuts and other edible partsof plants, otherwise prepared orpreserved, whether or notcontaining added sugar or othersweetening matter or spirit, notelsewhere specified or included;groundnuts2008 19 Fruit, nuts and other edible partsof plants, otherwise prepared orpreserved, whether or notcontaining added sugar or othersweetening matter or spirit, notelsewhere specified or included;other, including mixturesManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the originating nuts and oilseeds of headings 0801, 0802 and1202 to 1207 used exceeds 60 % ofthe ex-works price of the product2008 91,2008 92, and2008 99Fruit, nuts and other edible partsof plants, otherwise prepared orpreserved, whether or notcontaining added sugar or othersweetening matter or spirit, notelsewhere specified or included;other, including mixtures otherthan those of subheading2008 19Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product

2009 Fruit juices (including grapemust) and vegetable juices,unfermented and not containingadded spirit, whether or notcontaining added sugar or othersweetening matterex Chapter 21 Miscellaneous ediblepreparations; except for:ex 2103 Sauces and preparationstherefore; mixed condiments andmixed seasonings: except for:2103 30 Mustard flour and meal andprepared mustardManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the product.However, mustard flour or meal orprepared mustard may be usedManufacture from materials of anyheading2103 90 Other Manufacture from materials of anyheading2104 10 Soups and broths andpreparations thereforeManufacture from materials of anyheading, except prepared orpreserved vegetables ofheadings 2002 to 20052105 Ice cream and other edible ice,whether or not containing cocoaManufacture in which:- the value of all the materials ofChapters 4 used does not exceed30 % of the ex-works price of theproduct- the value of all the materials ofChapters 17 used does not exceed30 % of the ex-works price of theproduct2106 Food preparations not elsewherespecified or includedManufacture:- from materials of any heading,except that of the product,- in which all the materials ofsubheadings 1211 20 and 1302 19used are wholly obtained, and- in which the value of all thematerials of Chapter 4 used doesnot exceed 30 % of the ex-worksprice of the product, and- the value of all the materials ofChapters 17 used does not exceed30 % of the ex-works price of theproduct

ex Chapter 22Beverages, spirits and vinegar;except for:Manufacture:- from materials of any heading,except that of the product, and- in which all the grapes ormaterials derived from grapesused are wholly obtained2202 Waters, including mineral watersand aerated waters, containingadded sugar or other sweeteningmatter or flavoured, and othernon-alcoholic beverages, notincluding fruit or vegetablejuices of heading 2009Manufacture:- from materials of any heading,except that of the product,- in which the value of all thematerials of Chapter 17 used doesnot exceed 30 % of the ex-worksprice of the product,- in which all the fruit juice used(except that of pineapple, lime orgrapefruit) of heading 2009 isoriginating, and- in which all the materials ofsubheadings 1211 20 and 1302 19used are wholly obtained2207 Undenatured ethyl alcohol of analcoholic strength by volume of80 % vol or higher; ethyl alcoholand other spirits, denatured, ofany strength2208 Undenatured ethyl alcohol of analcoholic strength by volume ofless than 80 % vol; spirits,liqueurs and other spirituousbeveragesManufacture:- from materials of any heading,except heading 2207 or 2208, and- in which all the grapes ormaterials derived from grapesused are wholly obtainedManufacture:- from materials of any heading,except heading 2207 or 2208, and- in which all the grapes ormaterials derived from grapesused are wholly obtainedex Chapter 23ex 2301Residues and waste from thefood industries; prepared animalfodder; except for:Whale meal; flours, meals andpellets of fish or of crustaceans,molluscs or other aquaticinvertebrates, unfit for humanconsumptionManufacture from materials of anyheading, except that of the productManufacture in which all thematerials of Chapters 2 and 3 usedare wholly obtained2303 10 Residues of starch manufactureand similar residuesManufacture in which all the maizeused is wholly obtained

2306 90 Oil cake and other solid residues,whether or not ground or in theform of pellets, resulting fromthe extraction of vegetable fatsor oils, other than those ofheading 2304 or 2305; otherManufacture in which all the olivesof chapter 7 used are whollyobtained2309 Preparations of a kind used inanimal feedingex Chapter 24 Tobacco and manufacturedtobacco substitutes; except for:2402 Cigars, cheroots, cigarillos andcigarettes, of tobacco or oftobacco substitutesManufacture in whichall the materials of Chapters 2, 3,4, 10, 11 and 17, used areoriginatingManufacture in which all thematerials of Chapter 24 used arewholly obtainedManufacture in which at least 70%by weight of the unmanufacturedtobacco or tobacco refuse ofheading 2401 used is originating2403 10 Smoking tobacco Manufacture in which at least 70%by weight of the unmanufacturedtobacco or tobacco refuse ofheading 2401 used is originatingex Chapter 25Salt; sulphur; earths and stone;plastering materials, lime andcement; except for:Manufacture from materials of anyheading, except that of the product2504 10 Natural graphite in powder or inflakes2515 12 Marble and travertine, merelycut, by sawing or otherwise, intoblocks or slabs of a rectangular(including square) shape2516 12 Granitemerely cut, by sawing orotherwise, into blocks or slabs ofa rectangular (including square)shapeManufacture from materials of anyheadingManufacture from materials of anyheadingManufacture from materials of anyheading2518 20 Calcined or sintered dolomite Manufacture from materials ofany headingex 2519ex 2520 20Crushed natural magnesiumcarbonate (magnesite), inhermetically-sealed containers,and magnesium oxide, whetheror not pure, other than fusedmagnesia or dead-burned(sintered) magnesiaPlasters specially prepared fordentistryManufacture from materials of anyheading, except that of the product.However, natural magnesiumcarbonate (magnesite) may be usedManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product2525 20 Mica powder Grinding of mica or mica wasteex 2530 90 Earth colours, calcined orpowderedCalcination or grinding of earthcolours

Chapter 26 Ores, slag and ash Manufacture from materials of anyheading, except that of the productChapter 27Mineral fuels, mineral oils andproducts of their distillation;bituminous substances; mineralwaxesManufacture from materials of anyheadingChapter 28Inorganic chemicals; organic orinorganic compounds ofprecious metals, of rare-earthmetals, of radioactive elementsor of isotopes;:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed50% of the ex-works price of theproductex Chapter 29 Organic chemicals; except for: Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed50% of the ex-works price of theproductex 2905 19Metal alcoholates of alcohols ofthis heading and of ethanolManufacture from materials of anyheading, including other materialsof heading 2905. However, metalalcoholates of this heading may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed50% of the ex-works price of theproduct2915 Saturated acyclicmonocarboxylic acids and theiranhydrides, halides, peroxidesand peroxyacids; theirhalogenated, sulphonated,nitrated or nitrosated derivatives.ex 2932 - Internal ethers andtheir halogenated, sulphonated,nitrated or nitrosated derivatives- Cyclic acetals and internalhemiacetals and theirhalogenated, sulphonated,nitrated or nitrosatedderivatives2933 Heterocyclic compounds withnitrogen hetero-atom(s) only2934 Nucleic acids and their salts,whether or not chemicallydefined; other heterocycliccompoundsManufacture from materials of anyheading. However, the value of allthe materials of headings 2915and 2916 used shall not exceed20 % of the ex-works price of theproductManufacture from materials of anyheading. However, the value of allthe materials of heading 2909 usedshall not exceed 20 % of the exworksprice of the productManufacture from materials of anyheadingManufacture from materials of anyheading. However, the value of allthe materials of headings 2932and 2933 used shall not exceed20 % of the ex-works price of theproductManufacture from materials of anyheading. However, the value of allthe materials of headings 2932,2933 and 2934 used shall notexceed 20 % of the ex-works priceof the productManufacture in which the value of allthe materials used does not exceed40% of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed50% of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40% of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40% of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40% of the ex-works price of theproduct

ex Chapter 30Pharmaceutical products; exceptfor:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the product3001 Glands and other organs fororgano-therapeutic uses, dried,whether or not powdered;extracts of glands or otherorgans or of their secretions fororgano-therapeutic uses; heparinand its salts; other human oranimal substances prepared fortherapeutic or prophylactic uses,not elsewhere specified orincluded3002 Human blood; animal bloodprepared for therapeutic,prophylactic or diagnostic uses;antisera and other bloodfractions and modifiedimmunological products,whether or not obtained bymeans of biotechnologicalprocesses; vaccines, toxins,cultures of micro-organisms(excluding yeasts) and similarproducts.3006 91 Appliances identifiable forostomy useManufacture from materials of anyheadingManufacture from materials of anyheadingManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productex Chapter 31 Fertilizers; except for: Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3105Mineral or chemical fertilizerscontaining two or three of thefertilizing elements nitrogen,phosphorous and potassium;other fertilizers; goods of thischapter, in tablets or similarforms or in packages of a grossweight not exceeding 10 kg,except for:- sodium nitrate- calcium cyanamide- potassium sulphateManufacture:- from materials of any heading,except that of the product.However, materials of the sameheading as the product may beused, provided that their totalvalue does not exceed 20 % of theex-works price of the product,and- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct- magnesiumpotassium sulphate

ex Chapter 32 Tanning or dyeing extracts;tannins and their derivatives;dyes, pigments and othercolouring matter; paints andvarnishes; putty and othermastics; inks; except for:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3201Tannins and their salts, ethers,esters and other derivativesManufacture from tanning extractsof vegetable originManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3204 Synthetic organic colouringmatter, whether or notchemically defined; preparationsas specified in note 3 to thischapter based on syntheticorganic colouring matter;synthetic organic products of akind used as fluorescentbrightening agents or asluminophores, whether or notchemically definedManufacture from materials of anyheadingManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3205 Colour lakes; preparations asspecified in note 3 to this chapterbased on colour lakes ( 3 )3206 Other colouring matter;preparations as specified in note3 to this chapter, other than thoseof heading 3203, 3204 or 3205;inorganic products of a kindused as luminophores, whetheror chemically definedManufacture from materials of anyheading, except headings 3203,3204 and 3205. However, materialsof heading 3205 may be used,provided that their total value doesnot exceed 20 % of the ex-worksprice of the productManufacture from materials of anyheadingManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex Chapter 33Essential oils and resinoids;perfumery, cosmetic or toiletpreparations; except for:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3301 Essential oils (terpeneless ornot), including concretes andabsolutes; resinoids; extractedoleoresins; concentrates ofessential oils in fats, in fixedoils, in waxes or the like,obtained by enfleurage ormaceration; terpenic by-productsof the deterpenation of essentialoils; aqueous distillates andaqueous solutions of essentialoilsManufacture from materials of anyheading, including materials of adifferent "group" ( 4 ) in thisheading. However, materials of thesame group as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct34Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in themanufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.A "group" is regarded as any part of the heading separated from the rest by a semicolon.

ex Chapter 34 Soap, organic surface-activeagents, washing preparations,lubricating preparations,artificial waxes, prepared waxes,polishing or scouringpreparations, candles and similararticles, modelling pastes,"dental waxes" and dentalpreparations with a basis ofplaster; except for:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3404Artificial waxes and preparedwaxeswith a basis of paraffin,petroleum waxes, waxesobtained from bituminousminerals, slack wax or scalewaxManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 50 % of the exworksprice of the productex Chapter 35 Albuminoidal substances;modified starches; glues;enzymes; except for:3505 Dextrins and other modifiedstarches (for example,pregelatinised or esterifiedstarches); glues based onstarches, or on dextrins or othermodified starches:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct- Starch ethers and esters Manufacture from materials of anyheading, including other materialsof heading 3505- Other Manufacture from materials of anyheading, except those ofheading 1108Manufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3507Prepared enzymes not elsewherespecified or includedManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productChapter 36 Explosives; pyrotechnicproducts; matches; pyrophoricalloys; certain combustiblepreparationsManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex Chapter 37Photographic or cinematographicgoods; except for:Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct

3701 Photographic plates and film inthe flat, sensitised, unexposed, ofany material other than paper,paperboard or textiles; instantprint film in the flat, sensitised,unexposed, whether or not inpacks:- Instant print film for colourphotography, in packsManufacture from materials of anyheading, except those ofheadings 3701 and 3702. However,materials of heading 3702 may beused, provided that their total valuedoes not exceed 30 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct- Other Manufacture from materials of anyheading, except those ofheadings 3701 and 3702. However,materials of headings 3701and 3702 may be used, providedthat their total value does notexceed 20 % of the ex-works priceof the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3702 Photographic film in rolls,sensitised, unexposed, of anymaterial other than paper,paperboard or textiles; instantprint film in rolls, sensitised,unexposed3704 Photographic plates, film paper,paperboard and textiles, exposedbut not developedex Chapter 38 Miscellaneous chemicalproducts; except for:Manufacture from materials of anyheading, except those ofheadings 3701 and 3702Manufacture from materials of anyheading, except those ofheadings 3701 to 3704Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3803 00 Refined tall oil Refining of crude tall oil Manufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproductex 3805 10Spirits of sulphate turpentine,purifiedPurification by distillation orrefining of raw spirits of sulphateturpentineManufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3806 30 Ester gums Manufacture from resin acids Manufacture in which the value of allthe materials used does not exceed40 % of the ex-works price of theproduct3808 Insecticides, rodenticides,fungicides, herbicides, antisproutingproducts and plantgrowthregulators, disinfectantsand similar products, put up informs or packings for retail saleor as preparations or articles (forexample, sulphur-treated bands,wicks and candles, and flypapers)Manufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproducts

3809 Finishing agents, dye carriers toaccelerate the dyeing or fixing ofdyestuffs and other products andpreparations (for example,dressings and mordants), of akind used in the textile, paper,leather or like industries, notelsewhere specified or included3810 Pickling preparations for metalsurfaces; fluxes and otherauxiliary preparations forsoldering, brazing or welding;soldering, brazing or weldingpowders and pastes consisting ofmetal and other materials;preparations of a kind used ascores or coatings for weldingelectrodes or rods3811 Anti-knock preparations,oxidation inhibitors, guminhibitors, viscosity improvers,anti-corrosive preparations andother prepared additives, formineral oils (including gasoline)or for other liquids used for thesame purposes as mineral oils3812 Prepared rubber accelerators;compound plasticisers for rubberor plastics, not elsewherespecified or included; antioxidizingpreparations and othercompound stabilizers for rubberor plastics3813 Preparations and charges forfire-extinguishers; charged fireextinguishinggrenades3814 Organic composite solvents andthinners, not elsewhere specifiedor included; prepared paint orvarnish removers3818 Chemical elements doped for usein electronics, in the form ofdiscs, wafers or similar forms;chemical compounds doped foruse in electronics3819 Hydraulic brake fluids and otherprepared liquids for hydraulictransmission, not containing orcontaining less than 70 % byweight of petroleum oils or oilsobtained from bituminousminerals3820 Anti-freezing preparations andprepared de-icing fluidsManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productManufacture from materials ofany heading, except that of theproduct. However, materials of thesame heading as the product maybe used, provided that their totalvalue does not exceed 20 % of theex-works price of the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproductsManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproductsManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproductsManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproductsManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproduct

Ex 3821 00 Prepared culture media formaintenance of micro-organisms(including viruses and the like)or of plant, human or animalcellsManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product3822 Diagnostic or laboratoryreagents on a backing, prepareddiagnostic or laboratory reagentswhether or not on a backing,other than those of heading 3002or 3006; certified referencematerialsManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product3823 Industrial monocarboxylic fattyacids; acid oils from refining;industrial fatty alcohols:3823 11 to3823 19- Industrial monocarboxylicfatty acids, acid oils fromrefiningManufacture from materials of anyheading, except that of the product3823 70 - Industrial fatty alcohols Manufacture from materials of anyheading, including other materialsof heading 38233824 Prepared binders for foundrymoulds or cores; chemicalproducts and preparations of thechemical or allied industries(including those consisting ofmixtures of natural products),not elsewhere specified orincludedManufacture from materials of anyheading, except that of the product.However, materials of the sameheading as the product may beused, provided that their total valuedoes not exceed 20 % of the exworksprice of the productManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproducts3901 to 3921 Plastics in primary forms, waste,parings and scrap, of plastic;semi-manufactures and articlesof plasticsManufacture from materials of anyheading, except that of the productManufacture in which the value of allthe materials used does not exceed25% of the ex-works price of theproduct3907 30 and3907 40Epoxide resins; polycarbonatesManufacture from materials of anyheading3907 20 and3907 91Other polyethers; otherpolyestersManufacture from materials ofany heading3922 to 3926 Articles of plastics Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productex Chapter 40Rubber and articles thereof;except for:Manufacture from materials of anyheading, except that of the product4005 Compounded rubber,unvulcanised, in primary formsor in plates, sheets or stripManufacture in which the value ofall the materials used, exceptnatural rubber, does not exceed50 % of the ex-works price of theproduct

4012 Retreaded or used pneumatictyres of rubber; solid or cushiontyres, tyre treads and tyre flaps,of rubber:Ex 4012 11, ex4012 12, ex4012 13 and ex4012 19.- Retreaded pneumatic, solid orcushion tyres, of rubberRetreading of used tyres- Other Manufacture from materials of anyheading, except those ofheadings 4011 and 4012ex 4017 Articles of hard rubber Manufacture from hard rubberex Chapter 414102 21 and4102 29Raw hides and skins (other thanfurskins) and leather; except for:Raw skins of sheep or lambs,without wool onManufacture from materials of anyheading, except that of the productRemoval of wool from sheep orlamb skins, with wool on,orManufacture from materials of anyheading, except that of the product4104 to 4106 Tanned or crust hides and skins,without wool or hair on, whetheror not split, but not furtherpreparedRetanning of tanned leatherorManufacture from materials of anyheading, except that of the productChapter 42Articles of leather; saddlery andharness; travel goods, handbagsand similar containers; articles ofanimal gut (other than silk wormgut)Manufacture from materials of anyheading, except that of the productex Chapter 43 Furskins and artificial fur;manufactures thereof; except for:Manufacture from materials of anyheading, except that of the productex 4302 30 Tanned or dressed furskins,assembled:- Plates, crosses and similarformsBleaching or dyeing, in addition tocutting and assembly of nonassembledtanned or dressedfurskins- Other Manufacture from non-assembled,tanned or dressed furskins4303 Articles of apparel, clothingaccessories and other articles offurskinManufacture from non-assembledtanned or dressed furskins ofheading 4302ex Chapter 44Wood and articles of wood;wood charcoal; except for:Manufacture from materials of anyheading, except that of the product4403 Wood in the rough, whether ornot stripped of bark or sapwood,or roughly squaredManufacture from materials of anyheading

ex 4407 Wood sawn or chippedlengthwise, sliced or peeled, of athickness exceeding 6 mm,planed, sanded or end-jointedPlaning, sanding or end-jointingex 4408Sheets for veneering (includingthose obtained by slicinglaminated wood) and forplywood, of a thickness notexceeding 6 mm, spliced, andother wood sawn lengthwise,sliced or peeled of a thicknessnot exceeding 6 mm, planed,sanded or end-jointedSplicing, planing, sanding or endjointing4409 Wood (including strips andfriezes for parquet flooring, notassembled) continuously shaped(tongued, grooved, rebated,chamfered, V-jointed, beaded,moulded, rounded or the like)along any of its edges, ends orfaces, whether or not planed,sanded or end-jointed:Manufacture of materials of anyheadingex 4410 toex 4413Beadings and mouldings,including moulded skirting andother moulded boardsBeading or mouldingex 4415 10ex 4416 00ex 4418Packing cases, boxes, crates,drums and similar packings, ofwoodCasks, barrels, vats, tubs andother coopers' products and partsthereof, of wood- Builders' joinery and carpentryof woodManufacture from boards not cut tosizeManufacture from riven staves, notfurther worked than sawn on thetwo principal surfacesManufacture from materials of anyheading, except that of the product.However, cellular wood panels,shingles and shakes may be used- Beadings and mouldings Beading or mouldingex 4421 90ex Chapter 45Match splints; wooden pegs orpins for footwearCork and articles of cork; exceptfor:Manufacture from wood of anyheading, except drawn wood ofheading 4409Manufacture from materials of anyheading, except that of the product4503 Articles of natural cork Manufacture from cork ofheading 4501Chapter 46 Manufactures of straw, ofesparto or of other plaitingmaterials; basketware andwickerworkManufacture from materials of anyheading, except that of the productChapter 47Pulp of wood or of other fibrouscellulosic material; recovered(waste and scrap) paper orpaperboardManufacture from materials of anyheading, except that of the product

ex Chapter 48Paper and paperboard; articles ofpaper pulp, of paper or ofpaperboard; except for:Manufacture from materials of anyheading, except that of the product4816 Carbon paper, self-copy paperand other copying or transferpapers (other than those ofheading 4809), duplicatorstencils and offset plates, ofpaper, whether or not put up inboxes4817 Envelopes, letter cards, plainpostcards and correspondencecards, of paper or paperboard;boxes, pouches, wallets andwriting compendiums, of paperor paperboard, containing anassortment of paper stationeryManufacture from paper-makingmaterials of Chapter 47Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproduct4818 10 Toilet paper Manufacture from paper-makingmaterials of Chapter 47ex 4820 10 Letter pads Manufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productex Chapter 49 Printed books, newspapers,pictures and other products ofthe printing industry;manuscripts, typescripts andplans; except for:4909 Printed or illustrated postcards;printed cards bearing personalgreetings, messages orannouncements, whether or notillustrated, with or withoutenvelopes or trimmingsManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except those ofheadings 4909 and 4911ex Chapter 50 Silk; except for: Manufacture from materials of anyheading, except that of the productex 5003Silk waste (including cocoonsunsuitable for reeling, yarnwaste and garnetted stock),carded or combedCarding or combing of silk waste

5004 toex 5006Silk yarn and yarn spun fromsilk wasteManufacture from ( 5 ):- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- other natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials5007 Woven fabrics of silk or of silkwaste:- Incorporating rubber thread Manufacture from single yarn ( 6 )- Other Manufacture from ( 7 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the productex Chapter 51Wool, fine or coarse animal hair;horsehair yarn and woven fabric;except for:Manufacture from materials of anyheading, except that of the product567For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5106 to 5110 Yarn of wool, of fine or coarseanimal hair or of horsehairManufacture from ( 8 ):- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials5111 to 5113 Woven fabrics of wool, of fineor coarse animal hair or ofhorsehair:- Incorporating rubber thread Manufacture from single yarn ( 9 )- Other Manufacture from ( 10 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5%of the ex-works price of the productex Chapter 52 Cotton; except for: Manufacture from materials of anyheading, except that of the product8910For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5204 to 5207 Yarn and thread of cotton Manufacture from ( 11 ):5208 to 5212 Woven fabrics of cotton:- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials- Incorporating rubber thread Manufacture from single yarn ( 12 )- Other Manufacture from ( 13 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the productex Chapter 53Other vegetable textile fibres;paper yarn and woven fabrics ofpaper yarn; except for:Manufacture from materials of anyheading, except that of the product111213For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5306 to 5308 Yarn of other vegetable textilefibres; paper yarnManufacture from ( 14 ):- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials5309 to 5311 Woven fabrics of other vegetabletextile fibres; woven fabrics ofpaper yarn:- Incorporating rubber thread Manufacture from single yarn ( 15 )- Other Manufacture from ( 16 ):- coir yarn,- jute yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the product141516For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5401 to 5406 Yarn, monofilament and threadof man-made filamentsManufacture from ( 17 ):- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials5407 and 5408 Woven fabrics of man-madefilament yarn:- Incorporating rubber thread Manufacture from single yarn ( 18 )- Other Manufacture from ( 19 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the product5501 to 5507 Man-made staple fibres Manufacture from chemicalmaterials or textile pulp171819For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5508 to 5511 Yarn and sewing thread of manmadestaple fibresManufacture from ( 20 ):- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded orcombed or otherwise prepared forspinning,- chemical materials or textile pulp,or- paper-making materials5512 to 5516 Woven fabrics of man-madestaple fibres:- Incorporating rubber thread Manufacture from single yarn ( 21 )- Other Manufacture from ( 22 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprepared for spinning,- chemical materials or textile pulp,or- paperorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the productex Chapter 56Wadding, felt and non-wovens;special yarns; twine, cordage,ropes and cables and articlesthereof; except for:Manufacture from ( 23 ):- coir yarn,- natural fibres,- chemical materials or textile pulp,or- paper-making materials20212223For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5602 Felt, whether or notimpregnated, coated, covered orlaminated:- Needleloom felt Manufacture from ( 24 ):- natural fibres, or- chemical materials or textile pulpHowever:- polypropylene filament ofheading 5402,- polypropylene fibres ofheading 5503 or 5506, or- polypropylene filament tow ofheading 5501,of which the denomination in allcases of a single filament or fibre isless than 9 decitex, may be used,provided that their total value doesnot exceed 40 % of the ex-worksprice of the product- Other Manufacture from ( 25 ):5604 Rubber thread and cord, textilecovered; textile yarn, and stripand the like of heading 5404or 5405, impregnated, coated,covered or sheathed with rubberor plastics:- natural fibres,- man-made staple fibres madefrom casein, or- chemical materials or textile pulp5604 10 - Rubber thread and cord, textilecoveredManufacture from rubber thread orcord, not textile covered5604 90 - Other Manufacture from ( 26 ):- natural fibres, not carded orcombed or otherwise processedfor spinning,- chemical materials or textile pulp,or- paper-making materials242526For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5605 Metallised yarn, whether or notgimped, being textile yarn, orstrip or the like of heading 5404or 5405, combined with metal inthe form of thread, strip orpowder or covered with metalManufacture from ( 27 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning,- chemical materials or textile pulp,or- paper-making materials5606 Gimped yarn, and strip and thelike of heading 5404 or 5405,gimped (other than those ofheading 5605 and gimpedhorsehair yarn); chenille yarn(including flock chenille yarn);loop wale-yarnManufacture from ( 28 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning,- chemical materials or textile pulp,or- paper-making materialsChapter 57Carpets and other textile floorcoverings:- Of needleloom felt Manufacture from ( 29 ):- natural fibres, or- chemical materials or textile pulpHowever:- polypropylene filament ofheading 5402,- polypropylene fibres ofheading 5503 or 5506, or- polypropylene filament tow ofheading 5501,of which the denomination in allcases of a single filament or fibre isless than 9 decitex, may be used,provided that their total value doesnot exceed 40 % of the ex-worksprice of the productJute fabric may be used as abacking272829For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

- Of other felt Manufacture from ( 30 ):- natural fibres, not carded orcombed or otherwise processedfor spinning, or- chemical materials or textile pulp- Other Manufacture from ( 31 ):- coir yarn or jute yarn,- synthetic or artificial filamentyarn,- natural fibres, or- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinningJute fabric may be used as abackingex Chapter 58Special woven fabrics; tuftedtextile fabrics; lace; tapestries;trimmings; embroidery; exceptfor:- Combined with rubber thread Manufacture from single yarn ( 32 )- Other Manufacture from ( 33 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulporPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the product5805 Hand-woven tapestries of thetypes Gobelins, Flanders,Aubusson, Beauvais and the like,and needle-worked tapestries(for example, petit point, crossstitch), whether or not made upManufacture from materials of anyheading, except that of the product30313233For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5810 Embroidery in the piece, in stripsor in motifsManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproduct5901 Textile fabrics coated with gumor amylaceous substances, of akind used for the outer covers ofbooks or the like; tracing cloth;prepared painting canvas;buckram and similar stiffenedtextile fabrics of a kind used forhat foundationsManufacture from yarn5902 Tyre cord fabric of high tenacityyarn of nylon or otherpolyamides, polyesters orviscose rayon:- Containing not more than 90 %by weight of textile materialsManufacture from yarn- Other Manufacture from chemicalmaterials or textile pulp5903 Textile fabrics impregnated,coated, covered or laminatedwith plastics, other than those ofheading 59025904 Linoleum, whether or note cut toshape; floor coverings consistingof a coating or covering appliedon a textile backing, whether ornot cut to shapeManufacture from yarnorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, rasing, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the productManufacture from yarn ( 34 )5905 Textile wall coverings:- Impregnated, coated, coveredor laminated with rubber,plastics or other materialsManufacture from yarn- Other Manufacture from ( 35 ):3435For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulporPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the product5906 Rubberised textile fabrics, otherthan those of heading 5902:- Knitted or crocheted fabrics Manufacture from ( 36 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulp- Other fabrics made of syntheticfilament yarn, containing morethan 90 % by weight of textilematerialsManufacture from chemicalmaterials- Other Manufacture from yarn5907 Textile fabrics otherwiseimpregnated, coated or covered;painted canvas being theatricalscenery, studio back-cloths orthe likeManufacture from yarnorPrinting accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, rasing, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), providedthat the value of the unprintedfabric used does not exceed 47.5 %of the ex-works price of the product36For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

5908 Textile wicks, woven, plaited orknitted, for lamps, stoves,lighters, candles or the like;incandescent gas mantles andtubular knitted gas mantle fabrictherefor, whether or notimpregnated:- Incandescent gas mantles,impregnatedManufacture from tubular knittedgas-mantle fabric- Other Manufacture from materials of anyheading, except that of the product5909 to 5911 Textile articles of a kind suitablefor industrial use:- Polishing discs or rings otherthan of felt of heading 5911- Woven fabrics, of a kindcommonly used inpapermaking or other technicaluses, felted or not, whether ornot impregnated or coated,tubular or endless with singleor multiple warp and/or weft,or flat woven with multiplewarp and/or weft ofheading 5911Manufacture from yarn or wastefabrics or rags of heading 6310Manufacture from ( 37 ):- coir yarn,- the following materials:-- yarn ofpolytetrafluoroethylene ( 38 ),-- yarn, multiple, of polyamide,coated, impregnated or coveredwith a phenolic resin,-- yarn of synthetic textile fibresof aromatic polyamides,obtained by polycondensationof m-phenylenediamine andisophthalic acid,-- monofil ofpolytetrafluoroethylene ( 39 ),-- yarn of synthetic textile fibresofpoly(p-phenyleneterephthalamide),-- glass fibre yarn, coated withphenol resin and gimped withacrylic yarn ( 40 ),37383940For special conditions relating to products made of a mixture of textile materials, see Introductory note 5The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

-- copolyester monofilaments of apolyester and a resin ofterephthalic acid and 1,4-cyclohexanediethanol andisophthalic acid,-- natural fibres,-- man-made staple fibres notcarded or combed or otherwiseprocessed for spinning, or-- chemical materials or textilepulp- Other Manufacture from ( 41 ):- coir yarn,- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulpChapter 60 Knitted or crocheted fabrics Manufacture from ( 42 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulpChapter 61Articles of apparel and clothingaccessories, knitted or crochetedSpinning of natural and/or manmadestaple fibres, or extrusion ofman-made filament yarn,accompanied by knitting (knitted toshape products) 43orKnitting and making upincluding cutting (assembling, twoor more pieces of knitted orcrocheted fabric which have beeneither cut to form or obtained44 45directly to form)4142For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 543 See Introductory Note 544 See Introductory Note 545 See Introductory Note 6

ex Chapter 62Articles of apparel and clothingaccessories, not knitted orcrocheted; except for:Weaving accompanied by makingup(including46 47cutting)orEmbroidering accompanied bymaking up (including cutting),provided that the value of theunembroidered fabric used does notexceed 40 % of the ex-works priceof the product 48orCoating accompanied by makingup (including cutting), providedthat the value of the uncoated fabricused does not exceed 40 % of theex-works price of the product 49orMaking-up preceded by printingaccompanied by at least twopreparatory finishing operations(such as scouring, bleaching,mercerising, heat setting, raising,calendering, shrink resistanceprocessing, permanent finishing,decatising, impregnating, mendingand burling), provided that thevalue of the unprinted fabric useddoes not exceed 47,5 % of the exworksprice of the50 51productex 6217 Other made up clothingaccessories; parts of garments orof clothing accessories, otherthan those of heading 6212:Interlinings for collars and cuffs,cut outManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed40 % of the ex-works price of theproductex Chapter 63Other made-up textile articles;sets; worn clothing and worntextile articles; rags; except for:Manufacture from materials of anyheading, except that of the product6301 to 6304 Blankets, travelling rugs, bedlinen etc.; curtains etc.; otherfurnishing articles:46 See Introductory Note 547 See Introductory Note 648 See Introductory Note 649 See Introductory Note 650 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.51 See Introductory Note 6.

- Of felt, of nonwovens Manufacture from ( 52 ):- Other:- natural fibres, or- chemical materials or textile pulp-- Embroidered Manufacture from unbleachedsingle yarn ( 53 )( 54 )orManufacture from unembroideredfabric (other than knitted orcrocheted), provided that the valueof the unembroidered fabric useddoes not exceed 40 % of the exworksprice of the product-- Other Manufacture from unbleachedsingle yarn ( 55 )( 56 )6305 Sacks and bags, of a kind usedfor the packing of goodsManufacture from ( 57 ):- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulp6306 Tarpaulins, awnings andsunblinds; tents; sails for boats,sailboards or landcraft; campinggoods:- Of nonwovens Manufacture from ( 58 )( 59 ):- natural fibres, or- chemical materials or textile pulp- Other Manufacture from unbleachedsingle yarn ( 60 )( 61 )6307 Other made-up articles,including dress patternsManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works priceof the product52535455565758596061For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.See Introductory Note 6.For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cutout or knitted directly to shape), see Introductory Note 6.See Introductory Note 6.For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cutout or knitted directly to shape), see Introductory Note 6.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.See Introductory Note 6.For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.See Introductory Note 6.

6308 Sets consisting of woven fabricand yarn, whether or not withaccessories, for making up intorugs, tapestries, embroideredtable cloths or serviettes, orsimilar textile articles, put up inpackings for retail saleEach item in the set must satisfythe rule which would apply to it ifit were not included in the set.However, non-originating articlesmay be incorporated, provided thattheir total value does not exceed15 % of the ex-works price of thesetex Chapter 64Footwear, gaiters and the like;parts of such articles; except for:Manufacture from materials of anyheading, except from assemblies ofuppers affixed to inner soles or toother sole components ofheading 6406Manufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproduct6406 Parts of footwear (includinguppers whether or not attachedto soles other than outer soles);removable in-soles, heelcushions and similar articles;gaiters, leggings and similararticles, and parts thereofex Chapter 65 Headgear and parts thereof;except for:6505 Hats and other headgear, knittedor crocheted, or made up fromlace, 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 trimmedex Chapter 66 Umbrellas, sun umbrellas,walking-sticks, seat-sticks,whips, riding-crops, and partsthereof; except for:6601 Umbrellas and sun umbrellas(including walking-stickumbrellas, garden umbrellas andsimilar umbrellas)Manufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from yarn or textilefibres ( 62 )Manufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productChapter 67Prepared feathers and down andarticles made of feathers or ofdown; artificial flowers; articlesof human hairManufacture from materials of anyheading, except that of the productex Chapter 68 Articles of stone, plaster,cement, asbestos, mica or similarmaterials; except for:ex 6803 00 Articles of slate or ofagglomerated slateManufacture from materials of anyheading, except that of the productManufacture from worked slateex 6812Articles of asbestos; articles ofmixtures with a basis of asbestosor of mixtures with a basis ofasbestos and magnesiumcarbonateManufacture from materials of anyheading62See Introductory Note 6.

ex 6814 Articles of mica, includingagglomerated or reconstitutedmica, on a support of paper,paperboard or other materialsManufacture from worked mica(including agglomerated orreconstituted mica)Chapter 69 Ceramic products Manufacture from materials of anyheading, except that of the productex Chapter 70 Glass and glassware; except for: Manufacture from materials of anyheading, except that of the product7006 Glass of heading 7003, 7004or 7005, bent, edge-worked,engraved, drilled, enamelled orotherwise worked, but notframed or fitted with othermaterials:- Glass-plate substrates, coatedwith a dielectric thin film, andof a semiconductor grade inaccordance with SEMIIstandards( 63 )Manufacture from non-coatedglass-plate substrate ofheading 7006- Other Manufacture from materials ofheading 70017007 Safety glass, consisting oftoughened (tempered) orlaminated glass7008 Multiple-walled insulating unitsof glass7009 Glass mirrors, whether or notframed, including rear-viewmirrors7010 Carboys, bottles, flasks, jars,pots, phials, ampoules and othercontainers, of glass, of a kindused for the conveyance orpacking of goods; preserving jarsof glass; stoppers, lids and otherclosures, of glassManufacture from materials ofheading 7001Manufacture from materials ofheading 7001Manufacture from materials ofheading 7001Manufacture from materials of anyheading, except that of the productorCutting of glassware, provided thatthe total value of the uncutglassware used does not exceed50 % of the ex-works price of theproduct63SEMII – Semiconductor Equipment and Materials Institute Incorporated.

7013 Glassware of a kind used fortable, kitchen, toilet, office,indoor decoration or similarpurposes (other than that ofheading 7010 or 7018)Manufacture from materials of anyheading, except that of the productorCutting of glassware, provided thatthe total value of the uncutglassware used does not exceed50 % of the ex-works price of theproductorex 7019Articles (other than yarn) ofglass fibresHand-decoration (except silkscreenprinting) of hand-blownglassware, provided that the totalvalue of the hand-blown glasswareused does not exceed 50 % of theex-works price of the productManufacture from:- uncoloured slivers, rovings, yarnor chopped strands, or- glass woolex Chapter 71 Natural or cultured pearls,precious or semi-precious stones,precious metals, metals clad withprecious metal, and articlesthereof; imitation jewellery;coin; except for:7101 Pearls, natural or cultured,whether or not worked or gradedbut not strung, mounted or set;pearls, natural or culturedtemporarily strung forconvenience of transportManufacture from materials of anyheading, except that of the productManufacture from materials ofany heading, except that of theproductManufacture in which the value of allthe materials used does not exceed50 % of the ex-works price of theproduct7102, 7103 and71047106, 7108 and7110Diamonds, other precious orsemi-precious stones (natural,synthetic or reconstructed)Precious metals:Manufacture from unworkedprecious or semi-precious stonesorManufacture from materials of anyheading, except that of the product- Unwrought Manufacture from materials of anyheading, except those ofheadings 7106, 7108 and 7110orElectrolytic, thermal or chemicalseparation of precious metals ofheading 7106, 7108 or 7110orAlloying of precious metals ofheading 7106, 7108 or 7110 witheach other or with base metals

7107, 7109 and7111- Semi-manufactured or inpowder formMetals clad with preciousmetals, not further worked thansemi-manufacturedManufacture from unwroughtprecious metalsManufacture from materials ofany heading7116 Articles of natural or culturedpearls, precious or semi-preciousstones (natural, synthetic orreconstructed)Manufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product7117 Imitation jewellery Manufacture from materials of anyheading, except that of the productorManufacture from base metal parts,not plated or covered with preciousmetals, provided that the value ofall the materials used does notexceed 50 % of the ex-works priceof the productex Chapter 72 Iron and steel; except for: Manufacture from materials of anyheading, except that of the product7207 Semi-finished products of iron ornon-alloy steel7208 to 7216 Flat-rolled products, bars androds, angles, shapes and sectionsof iron or non-alloy steelManufacture from materials ofheading 7201, 7202, 7203, 7204,7205 or 7206Manufacture from ingots or otherprimary forms or semi-finishedmaterials of heading 7206 or 72077217 Wire of iron or non-alloy steel Manufacture from semi-finishedmaterials of heading 72077218 91 and7218 99Semi-finished productsManufacture from materials ofheading 7201, 7202, 7203, 7204,7205 or 7218 107219 to 7222 Flat-rolled products, bars androds, angles, shapes and sectionsof stainless steelManufacture from ingots or otherprimary forms or semi-finishedmaterials of heading 72187223 Wire of stainless steel Manufacture from semi-finishedmaterials of heading 72187224 90 Semi-finished products Manufacture from materials ofheading 7201, 7202, 7203, 72047205 or 7224 107225 to 7228 Flat-rolled products, hot-rolledbars and rods, in irregularlywound coils; angles, shapes andsections, of other alloy steel;hollow drill bars and rods, ofalloy or non-alloy steelManufacture from ingots or otherprimary forms or semi-finishedproducts of heading 7206, 7207,7218 or 72247229 Wire of other alloy steel Manufacture from semi-finishedmaterials of heading 7224ex Chapter 73Articles of iron or steel; exceptfor:Manufacture from materials of anyheading, except that of the product

7301 10 Sheet piling Manufacture from materials ofheading 72067302 Railway or tramway trackconstruction material of iron orsteel, the following: rails, checkrailsand rack rails, switchblades, crossing frogs, point rodsand other crossing pieces,sleepers (cross-ties), fish-plates,chairs, chair wedges, sole pates(base plates), rail clips,bedplates, ties and other materialspecialised for jointing or fixingrailsManufacture from materials ofheading 72067304, 7305 and73067307 21 to7307 29Tubes, pipes and hollow profiles,of iron (other than cast iron) orsteelTube or pipe fittings of stainlesssteelManufacture from materials ofheading 7206, 7207, 7218 or 7224Turning, drilling, reaming,threading, deburring andsandblasting of forged blanks,provided that the total value of theforged blanks used does not exceed35 % of the ex-works price of theproduct7308 Structures (excludingprefabricated buildings ofheading 9406) and parts ofstructures (for example, bridgesand bridge-sections, lock-gates,towers, lattice masts, roofs,roofing frameworks, doors andwindows and their frames andthresholds for doors, shutters,balustrades, pillars andcolumns), of iron or steel; plates,rods, angles, shapes, sections,tubes and the like, prepared foruse in structures, of iron or steelManufacture from materials of anyheading, except that of the product.However, welded angles, shapesand sections of heading 7301 maynot be used7315 20 Skid chain Manufacture in which the value ofall the materials of heading 7315used does not exceed 50 % of theex-works price of the productex Chapter 747403 21,7403 22 and7403 29Copper and articles thereof;except for:Copper alloysManufacture from materials of anyheading, except that of the product.Manufacture from materials of anyheading7407 Copper bars, rods and profiles Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed 50%of the ex-works price of the product

7408 Copper wire Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7409 Copper plates, sheets and strip,of a thickness exceeding 0,15mmManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7410 Copper foil (whether or notprinted or backed with paper,paperboard, plastics or similarbacking materials) of athickness (excluding anybacking) not exceeding 0,15mmManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7411 Copper tubes and pipes Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproductChapter 75 Nickel and articles thereof Manufacture from materials of anyheading, except that of the productex Chapter 76Aluminium and articles thereof;except for:Manufacture from materials of anyheading, except that of the product7601 Unwrought aluminium Manufacture from materials of anyheading, except that of the productorManufacture by thermal orelectrolytic treatment fromunalloyed aluminium or waste andscrap of aluminium7604 Aluminium bars, rods andprofiilesManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct

7605 Aluminium wire Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7606 Aluminium plates, sheets andstrip, of a thickness exceeding0,2 mmManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7607 Aluminium foil (whether or notprinted or backed with paper,paperboard, plastics or similarbacking materials) of a thickness(excluding any backing) notexceeding 0,2 mmManufacture from materials of anyheading, except that of theproduct and heading 76067608 Aluminium tubes and pipes Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7609 Aluminium tube or pipe fittings(for example, couplings, elbows,sleeves)Manufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50% of the ex-works price of theproduct7616 99 Other articles of aluminium Manufacture from materials of anyheadingChapter 77ex Chapter 78Reserved for possible future usein the HSLead and articles thereof; exceptfor:Manufacture from materials of anyheading, except that of the product7801 Unwrought lead Manufacture from materials of anyheading, except that of the product.However, waste and scrap ofheading 7802 may not be usedex Chapter 79Zinc and articles thereof; exceptfor:Manufacture from materials of anyheading, except that of the product.

7901 Unwrought zinc Manufacture from materials of anyheading, except that of the product.However, waste and scrap ofheading 7902 may not be usedChapter 80 Tin and articles thereof Manufacture from materials of anyheading, except that of the productChapter 81 Other base metals; cermets;articles thereofex Chapter 82 Tools, implements, cutlery,spoons and forks, of base metal;parts thereof of base metal;except for:8206 Tools of two or more of theheadings 8202 to 8205, put up insets for retail saleManufacture from materials of anyheadingManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except those ofheadings 8202 to 8205. However,tools of headings 8202 to 8205 maybe incorporated into the set,provided that their total value doesnot exceed 15 % of the ex-worksprice of the set8207 13 to8207 308207 40 to8207 90Rock drilling or earth-boringtools ; dies for drawing orextruding metal; tools forpressing, stamping or punchingTools for tapping or threading;tools for drilling, other than forrock-drilling; tools for boring orbroaching; tools for milling;tools for turning; otherinterchangeable toolsManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed40 % of the ex-works price of theproductManufacture from materials of anyheading, except that of the product8208 Knives and cutting blades, formachines or for mechanicalappliancesManufacture from materials of anyheading, except that of the product8211 10 to8211 93 and8211 95Knives with cutting blades,serrated or not (includingpruning knives), other thanknives of heading 8208Manufacture from materials of anyheading, except that of the product.However, knife blades and handlesof base metal may be used8214 Other articles of cutlery (forexample, hair clippers, butchers'or kitchen cleavers, choppersand mincing knives, paperknives); manicure or pedicuresets and instruments (includingnail files)8215 Spoons, forks, ladles, skimmers,cake-servers, fish-knives, butterknives,sugar tongs and similarkitchen or tablewareManufacture from materials of anyheading, except that of the product.However, handles of base metalmay be usedManufacture from materials of anyheading, except that of the product.However, handles of base metalmay be usedex Chapter 83Miscellaneous articles of basemetal; except for:Manufacture from materials of anyheading, except that of the product

8302 41 Other mountings, fittings andsimilar articles suitable forbuildingsManufacture from materials of anyheading, except that of the product.However, other materials ofheading 8302 may be used,provided that their total value doesnot exceed 20 % of the ex-worksprice of the product8302 60 Automatic door closers Manufacture from materials of anyheading, except that of the product.However, other materials ofheading 8302 may be used,provided that their total value doesnot exceed 20 % of the ex-worksprice of the product8306 21 to8306 29Statuettes and other ornaments,of base metalManufacture from materials of anyheading, except that of the product.However, other materials ofheading 8306 may be used,provided that their total value doesnot exceed 30 % of the ex-worksprice of the productex Chapter 84 Nuclear reactors, boilers,machinery and mechanicalappliances; parts thereof; exceptfor:8401 Nuclear reactors; fuel elements(cartridges), non-irradiated, fornuclear reactors; machinery andapparatus for isotopic separation8404 Auxiliary plant for use withboilers of heading 8402 or 8403;condensers for steam or othervapour power units8407 Spark-ignition reciprocating orrotary internal combustion pistonengines8408 Compression-ignition internalcombustion piston engines(diesel or semi-diesel engines)8423 Weighing machinery (excludingbalances of a sensitivity of 5 cgor better), including weightoperated counting or checkingmachines; weighing machineweights of all kinds8425 Pulley tackle and hoist otherthan skip hoist; winches andcapstans; jacks8426 Ships' derricks; cranes, includingcable cranes; mobile liftingframes, straddle carriers andworks trucks fitted with a crane8427 Fork-lift trucks; other workstrucks fitted with lifting orhandling equipmentManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45 % of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe product

8428 Other lifting, handling, loadingor unloading machinery (forexample, lifts, escalators,conveyors, teleferics)8429 Self-propelled bulldozers,angledozers, graders, levellers,scrapers, mechanical shovels,excavators, shovel loaders,tamping machines and roadrollers:8430 Other moving, grading,levelling, scrapping, excavating,tamping, compacting, extractingor boring machinery, for earth,minerals or ores; piledrivers andpile extractors; snowploughs andsnowblowers8432 Agricultural, horticultural orforestry machinery for soilpreparation or cultivation; lawnor sport-ground rollers8433 Harvesting or threshingmachinery, including straw orfodder balers; grass or haymowers; machines for cleaning,sorting or grading eggs, fruit orother agricultural produce, otherthan machinery of heading 84378434 Milking machines and dairymachinery8443 Printing machinery used forprinting by means of plates,cylinders and other printingcomponents of heading 8442;other printers, copying machinesand facsimile machines, whetheror not combined; parts andaccessories thereof8444 Machines for extruding,drawing, texturing or cuttingman-made textile materials8445 Machines for preparing textilefibres; spinning, doubling ortwisting machines and othermachinery for producing textileyarns; textile reeling or winding(including weft-winding)machines and machines forpreparing textile yarns for use onthe machines of heading 8446 or8447Manufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe product8446 Weaving machines (looms) Manufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe product

8447 Knitting machines, stitchbondingmachines and machinesfor making gimped yarn, tulle,lace, embroidery, trimmings,braid or net and machines fortufting8456 Machine tolls for working anymaterial by removal of material,by laser or other light or photonbeam,ultrasonic,electrodischarge,electrochemical, electron beam,ionic-beam or plasma arcprocesses8457 Machining centres, unitconstruction machines (singlestation) and multi-stationtransfer machines, for workingmetal8458 Lathes (including turningcentres) for removal metal8459 Machine tools (including waytypeunit head machines) fordrilling, boring, milling,threading or tapping byremoving metal, other thanlathes (including turning centres)of heading 84588460 Machine tools for deburring,sharpening, grinding, honing,lapping, polishing or otherwisefinishing metal or cerments bymeans of grinding stones,abrasives or polishing products,other than gear cutting, geargrinding or gear finishingmachines of heading 84618461 Machine tools for planing,shaping, slotting, broaching, gearcutting, gear grinding or gearfinishing, sawing, cutting-offand other machine tools workingby removing metal or cermets,not elsewhere specified orincluded8462 Machine tools (includingpresses) for working metal byforging, hammering or diestamping;machine tools(including presses) for workingmetal by bending, folding,straightening, flattening,shearing, punching or notching;presses for working metal ormetal carbides, not specifiedabove8463 Other machines tools forworking metal or cermets,without removing materialManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe product

8464 Machine tools for working stone,ceramics, concrete, asbestoscementor like mineral materialsor for cold working glass8465 Machine tools (includingmachines for nailing, stapling,glueing or otherwise assembling)for working wood, cork, bone,hard rubber, hard plastics orsimilar hard materials8466 Parts and accessories suitable foruse solely or principally with themachines of headings 8456 to8465, including work or toolholders, self-opening dieheads,dividing heads and other specialattachments for machine tools;tool holders for any type of toolfor working in the hand8467 Tools for working in the hand,pneumatic, hydraulic or withself-contained electronic or nonelectricmotor8469 Typewriters other than printersof heading 8443; wordprocessingmachines8470 Calculating machines andpocket-size data-recording,reproducing and displayingmachines with calculatingfunctions; accounting machines,postage-franking machines,ticket-issuing machines andsimilar machines, incorporatinga calculating device; cashregisters8471 Automatic data-processingmachines and units thereof;magnetic or optical readers,machines for transcribing dataonto data media in coded formand machines for processingsuch data, not elsewherespecified or included8474 Machinery for sorting,screening, separating, washing,crushing, grinding, mixing orkneading earth, stone, ores orother mineral substances, insolid (including powder or paste)form; machinery foragglomerating, shaping ormoulding solid mineral fuels,ceramic paste, unhardenedcement, plastering materials orother mineral products in powderor paste form; machines forforming foundry moulds of sandManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe product

8480 Moulding boxes for metalfoundry; mould bases; mouldingpatterns; moulds for metal (otherthan ingot moulds), metalcarbides, glass, mineralmaterials, rubber or plasticsex Chapter 85 Electrical machinery andequipment and parts thereof;sound recorders and reproducers,television image and soundrecorders and reproducers, andparts and accessories of sucharticles; except for:8504 Electrical transformers, staticconverters (for example,rectifiers) and indoctors8505 Electromagnets; permanentmagnets and articles intended tobecome permanent magnets aftermagnetisation; electromagneticor permanent magnet chucks,clamps and similar holdingdevices; electromagneticcouplings, clutches and brakes;electromagnetic lifting headsManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45 % of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe product8508 Vacuum cleaners Manufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe product8509 Electromechanical domesticappliances, with self-containedelectric motor, other thanvacuum cleaners of heading85088511 Electrical ignition or startingequipment of a kind used forspark-ignition or compressionignitioninternal combustionengines; generators and cut-outsof a kind used in conjunctionwith such engines8512 Electrical lighting or signallingequipment (excluding articles ofheading 8539), windscreenwipers, defrosters and demisters,of a kind used for cycles ormotor vehicles8514 Industrial or laboratory electricfurnaces and ovens (includingthose functioning by induction ordielectric loss); other industrialor laboratory equipment for theheat treatment of materials byinduction or dielectric lossManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe product

8515 Electric (including electricallyheated gas), laser or other lightor photon beam, ultrasonic,electron beam, magnetic pulse orplasma arc soldering, brazing orwelding machines and apparatus,whether or not capable ofcutting; electric machines andapparatus for hot spraying ofmetals or cermets8516 Electric instantaneous or storagewater heaters and immersionheaters; electric space-heatingapparatus and soil-heatingapparatus; electrothermichairdressing apparatus and handdryers; electric smoothing irons,other electrothermic appliancesof a kind used for domesticpurposes; electric heatingresistors, other than those ofheading 85458519 Sound recording or soundreproducing apparatus8521 Video recording or reproducingapparatus, whether or notincorporating a video tuner8523 Discs, tapes, solid-state nonvolatilestorage devices, 'smartcards' and other media for therecording of sound or of otherphenomena, whether or notrecorded, including matrices andmasters for the production ofdiscs, but excluding products ofChapter 378525 Transmission apparatus forradio-broadcasting or television,whether or not incorporatingreception apparatus or soundrecording or reproducingapparatus; television cameras,digital cameras and videocamera recorders8526 Radar apparatus, radionavigational aid apparatus andradio remote control apparatus8527 Reception apparatus for radiobroadcasting,whether or notcombined, in the same housing,with sound recording orreproducing apparatus or a clockManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe product

8528 Monitors and projectors, notincorporating televisionreception apparatus; receptionapparatus for television, whetheror not incorporating radiobroadcastreceivers or sound orvideo recording or reproducingapparatus8529 Parts suitable for use solely orprincipally with the apparatus ofheadings 8525 to 85288530 Electrical signalling, safety ortraffic control equipment forrailways, tramways, roads,inland waterways, parkingfacilities, port installations orairfields (other than those ofheading 8608)8531 Electric sound or visualsignalling apparatus (forexample, bells, sirens, indicator,panels, burglar or fire alarms)other than those of heading 8512or 85308536 Electrical apparatus forswitching or protecting electricalcircuits, or for makingconnections to or in electricalcircuits (for example, switches,relays, fuses, surge suppressors,plugs, sockets, lamp holders andother connectors, junctionboxes), for a voltage notexceeding 1 000 V; connectorsfor optical fibres, optical fibrebundles or cables8538 Parts suitable for use solely orprincipally with the apparatus ofheading 8535, 8536 or 85378539 Electric filament or dischargelamps, including sealed beamlamp units and ultra-violet orinfra-red lamps; arc lamps8540 Thermionic, cold cathode orphotocathode valves and tubesManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45 % of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product8542 31 to8542 33 and8542 39Monolithic integrated circuitsManufacture from materials of anyheading, except that of the productorManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productThe operation of diffusion, in whichintegrated circuits are formed on asemi-conductor substrate by theselective introduction of anappropriate dopant, whether or notassembled and/or tested in a nonparty

8544 Insulated (including enamelledor anodised) wire, cable(including coaxial cable) andother insulated electricconductors, whether or not fittedwith connectors; optical fibrecables, made up of individuallysheathed fibres, whether or notassembled with electricconductors or fitted withconnectors8545 Carbon electrodes, carbonbrushes, lamp carbons, batterycarbons and other articles ofgraphite or other carbon, with orwithout metal, of a kind used forelectrical purposes8546 Electrical insulators of anymaterial8547 Insulating fittings for electricalmachines, appliances orequipment, being fittings whollyof insulating materials apartfrom any minor components ofmetal (for example, threadedsockets) incorporated duringmoulding solely for purposes ofassembly, other than insulatorsof heading 8546; electricalconduit tubing and jointstherefor, of base metal lined withinsulating material8548 Waste and scrap of primarycells, primary batteries andelectric accumulators; spentprimary cells, spent primarybatteries and spent electricaccumulators; electrical parts ofmachinery or apparatus, notspecified or included elsewherein this ChapterManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 45 % of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productex Chapter 86 Railway or tramwaylocomotives, rolling-stock andparts thereof; railway ortramway track fixtures andfittings and parts thereof;mechanical (including electromechanical)traffic signallingequipment of all kinds; exceptfor:8601 10 Rail locomotives powered froman external source of electricityManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works priceof the productManufacture from materials of anyheading, except that of the product8603 10 Self-propelled railway ortramway coaches, vans andtrucks, other than those ofheading 8604, powered from anexternal source of electricityManufacture from materials of anyheading, except that of the product

8608 Railway or tramway trackfixtures and fittings; mechanical(including electromechanical)signalling, safety or trafficcontrol equipment for railways,tramways, roads, inlandwaterways, parking facilities,port installations or airfields;parts of the foregoingManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed40 % of the ex-works price of theproductManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe product8701 to 8707and 8712Vehicles other than railway ortramway rolling-stock; bodiesand chassis fitted with enginesfor the motor vehicles ofheadings 8701 to 8705; bicyclesManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the product8708 to 8711and 8713 to8716Parts and accessories forvehicles of headings 8701 to8705 and 8711 to 8713;Motorcycles; Works trucks andparts thereof; carriages; babycarriages and parts thereof;Trailers and semi-trailers andparts thereofManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works price ofthe productex Chapter 88Aircraft, spacecraft, and partsthereof; except for:Manufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works price ofthe productex 8804 00 Rotochutes Manufacture from materials of anyheading, including other materialsof heading 8804Manufacture in which the value ofall the materials used does notexceed 40 % of the ex-works price ofthe product8805 Aircraft launching gear; deckarrestoror similar gear; groundflying trainers; parts of theforegoing articlesChapter 89 Ships, boats and floatingstructuresex Chapter 90 Optical, photographic,cinematographic, measuring,checking, precision, medical orsurgical instruments andapparatus; parts and accessoriesthereof; except for:9001 Optical fibres and optical fibrebundles; optical fibre cablesother than those of heading8544; sheets and plates ofpolarising material; lenses(including contact lenses),prisms, mirrors and other opticalelements, of any material,unmounted, other than suchelements of glass not opticallyworkedManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the product.However, hulls of heading 8906may not be usedManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 45% of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

9002 Lenses, prisms, mirrors andother optical elements, of anymaterial, mounted, being parts ofor fittings for instruments orapparatus, other than suchelements of glass not opticallyworked9012 Microscopes other than opticalmicroscopes; diffractionapparatus9013 Liquid crystal devices notconstituting articles provided formore specifically in otherheadings; lasers, other than laserdiodes; other optical appliancesand instruments, not specified orincluded elsewhere in thischapter9020 Other breathing appliances andgas masks, excluding protectivemasks having neither mechanicalparts nor replaceable filters9022 Apparatus based on the use of X-rays or of alpha, beta or gammaradiations, whether or not formedical, surgical, dental orveterinary uses, includingradiography or radiotherapyapparatus, X-ray tubes and otherX-ray generators, high tensiongenerators, control panels anddesks, screens, examination ortreatment tables, chairs and thelike9027 Instruments and apparatus forphysical or chemical analysis;instruments and apparatus formeasuring or checking viscosity,porosity, expansion, surfacetension or the like; instrumentsand apparatus for measuring orchecking quantities of heat,sound or light (includingexposure meters); microtomes9030 Oscilloscopes, spectrumanalysers and other instrumentsand apparatus for measuring orchecking electrical quantities,excluding meters of heading9028; instruments and apparatusfor measuring or detecting alpha,beta, gamma, X-ray, cosmic orother ionising radiations9031 Measuring or checkinginstruments, appliances andmachines, not specified orincluded elsewhere in thischapter; profile projectors9032 Automatic regulating orcontrolling instruments andapparatusManufacture in which the value ofall the materials used does notexceed 45% of the ex-works priceof the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the productManufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

ex Chapter 91Clocks and watches and partsthereof; except for:Manufacture in which the value ofall the materials used does notexceed 40 % of the ex-works priceof the product9105 Other clocks Manufacture in which:- the value of all the materials useddoes not exceed 40 % of the exworksprice of the product, andManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe product9109 Clock movements, complete andassembled9110 Complete watch or clockmovements, unassembled orpartly assembled (movementsets); incomplete watch or clockmovements, assembled; roughwatch or clock movements- the value of all the nonoriginatingmaterials used doesnot exceed the value of all theoriginating materials usedManufacture in which:- the value of all the materials useddoes not exceed 40 % of the exworksprice of the product, and- the value of all the nonoriginatingmaterials used doesnot exceed the value of all theoriginating materials usedManufacture in which:- the value of all the materials useddoes not exceed 40 % of the exworksprice of the product, and- within the above limit, the valueof all the materials ofheading 9114 used does notexceed 10 % of the ex-worksprice of the productManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe productManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe product9111 Watch cases and parts thereof Manufacture:- from materials of any heading,except that of the product, andManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe product9112 Clock cases and cases of asimilar type for other goods ofthis chapter, and parts thereof- in which the value of all thematerials used does not exceed40 % of the ex-works price of theproductManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed40 % of the ex-works price of theproductManufacture in which the value ofall the materials used does notexceed 30 % of the ex-works price ofthe product9113 Watch straps, watch bands andwatch bracelets, and partsthereof:Ex 9113 10 and9113 20- Of metal clad with preciousmetal or of base metal, whetheror not gold- or silver-platedManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works priceof the product

- Other Manufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productChapter 92Musical instruments; parts andaccessories of such articlesManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works priceof the productChapter 93Arms and ammunition; parts andaccessories thereofManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productex Chapter 94Furniture; bedding, mattresses,mattress supports, cushions andsimilar stuffed furnishings;lamps and lighting fittings, notelsewhere specified or included;illuminated signs, illuminatedname-plates and the like;prefabricated buildings; exceptfor:Manufacture from materials of anyheading, except that of the productManufacture in which the value ofall the materials used does notexceed 40 % of the ex-works price ofthe product9405 Lamps and lighting fittingsincluding searchlights andspotlights and parts thereof, notelsewhere specified or included;illuminated signs, illuminatedname-plates and the like, havinga permanently fixed light source,and parts thereof not elsewherespecified or includedManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product9406 Prefabricated buildings Manufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the productex Chapter 95 Toys, games and sportsrequisites; parts and accessoriesthereof; except for:ex 9503 Other toys; reduced-size("scale") models and similarrecreational models, working ornot; puzzles of all kindsManufacture from materials of anyheading, except that of the productManufacture:- from materials of any heading,except that of the product, and9506 31 and9506 39Golf clubs and other golfequipment- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproductManufacture from materials of anyheading, except that of the product.However, roughly-shaped blocksfor making golf-club heads may beusedex Chapter 96 Miscellaneous manufacturedarticles; except for:Manufacture from materials of anyheading, except that of the product

9601 and 9602ex 9603Worked ivory, bone,tortoiseshell,horn, antlers, coral, mother-ofpearland other animal carvingmaterial,and articles of these materials(including articles obtained byMoulding).Worked vegetable or mineralcarving material and articles ofthese materials; moulded orcarved articles of wax, of stearin,of natural gums or natural resinsor of modelling pastes, and othermoulded or carved articles, notelsewhere specified or included;worked, unhardened gelatin(except gelatine of heading3503) and articles of unhardenedgelatinBrooms and brushes (except forbesoms and the like and brushesmade from marten or squirrelhair), hand-operated mechanicalfloor sweepers, not motorized,paint pads and rollers, squeegeesand mopsManufacture from materials of anyheadingManufacture in which the value ofall the materials used does notexceed 50 % of the ex-works priceof the product9605 Travel sets for personal toilet,sewing or shoe or clothescleaning9606 Buttons, press-fasteners, snapfastenersand press-studs, buttonmoulds and other parts of thesearticles; button blanksEach item in the set must satisfy therule which would apply to it if itwere not included in the set.However, non-originating articlesmay be incorporated, provided thattheir total value does not exceed15% of the ex-works price of the setManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproduct9608 Ball-point pens; felt-tipped andother porous-tipped pens andmarkers; fountain pens,stylograph pens and other pens;duplicating stylos; propelling orsliding pencils; pen-holders,pencil-holders and similarholders; parts (including capsand clips) of the foregoingarticles, other than those ofheading 96099612 Typewriter or similar ribbons,inked or otherwise prepared forgiving impressions, whether ornot on spools or in cartridges;ink-pads, whether or not inked,with or without boxesManufacture from materials of anyheading, except that of the product.However, nibs or nib-points of thesame heading as the product may beusedManufacture:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50 % of the ex-works price of theproduct

9613 20 Pocket lighters, gas fuelled,refillableManufacture in which the value ofall the materials of heading 9613used does not exceed 30 % of theex-works price of the productex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shapedblocksChapter 97Works of art, collectors' piecesand antiquesManufacture from materials of anyheading, except that of the product

ANNEX II(a)ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BECARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THEPRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUSCommon provisions1. For the products described below, the following rules may also apply instead of therules set out in Annex II for products originating in Korea, however limited by an annualquota.2. A proof of origin made out pursuant to this Annex shall contain the followingstatement in English: “Derogation – Annex II(a) of Protocol … ”.3. Products can be imported into the EU Party under these derogations upon theprovision of a declaration signed by the approved exporter certifying that the productsconcerned satisfy the conditions of the derogation.4. As far as a proof of origin is made out for the derogation on surimi preparations (ex1604 20), the proof of origin shall be accompanied by documentary evidence that the surimipreparation is composed at least of 40 percent of fish per weight of the product and thatAlaska Pollack (theragra Chalcogramma) species has been used as the primary ingredient ofthe surimi base. 645. As far as a proof of origin is made out for dyed woven fabrics (5408 22 and 5408 32)the proof of origin shall be accompanied by documentary evidence that the undyed fabricused does not exceed 50 percent of the ex-work price of the product.6. In the EU Party, any quantities referred to in this Annex shall be managed by theEuropean Commission, which shall take all administrative actions it deems advisable for theirefficient management in respect of the applicable legislation of the EU Party.7. The quotas indicated in the table below will be managed by the European Commissionon a first-come, first-served basis. The quantities exported from Korea to the EU Party underthese derogations will be calculated on the basis of the imports into the EU Party.64 In case of a need the concept of primary ingredient shall be interpreted by the Customs Committee inaccordance with Article 28 of this Protocol.

HS heading Description of the product Working or processing carried outon non-originating materials thatconfers originating statusAnnual quotafor exports from Korea into the EU(1) (2) (3) (4)ex 1604 20Preparations of surimi which areat least composed of 40% of fishper weight of the product andwhich uses as primary ingredient ofthe surimi base Alaska Pollack(theragra Chalcogramma)species 65Manufacture from materials ofchapter 3Annual quota for year 1: 2000Metric tonsAnnual quota year 2: 2500 MetrictonsAnnual quota year 3 and onwards:3500 Metric tonsex 1905 90 Biscuits Manufacture from materials of anyheading, except that of the product2402 20 Cigarettes containing tobacco Manufacture from materials of anyheading, except that of the productAnnual quota of 270 Metric tonsAnnual quota of 250 Metric tons5204 Cotton sewing thread, whether ornot put up for retail sale5205 Cotton yarn (other than sewingthread), containing 85% or more byweight of cotton, not put up forretail sale5206 Cotton yarn (other than sewingthread), containing less than 85%by weight of cotton, not put up forretail sale5207 Cotton yarn (other than sewingthread) put up for retail sale5408 Woven fabrics of man-madefilament yarnManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-madefilament yarnsorAnnual quota of 86 Metric tonsAnnual quota of 2310 Metric tonsAnnual quota of 377 Metric tonsAnnual quota of 92 Metric tonsAnnual quota of 17, 805, 290 squaremeters equivalent (SME)Dyeing accompanied by at least 2preparatory or finishing operations(such as scouring, bleaching,mercerising, heat setting, raising,calendering, shrink resistanceprocessing, permanent finishing,decatising, impregnating, mendingand burling), provided that thevalue of the undyed fabric useddoes not exceed 50 % of the exworksprice of the product5508 Sewing thread of man-made staplefibres, whether or not put up forretail saleManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningAnnual quota of 286 Metric tons65 See especially paragraph 4 in common provisions.

5509 Yarn (other than sewing thread) ofsynthetic staple fibres, not put upfor retail sale5510 Yarn (other than sewing thread) ofartificial staple fibres, not put upfor retail sale5511 Yarn (other than sewing thread) ofman-made staple fibres, put up forretail saleManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningManufacture from man-made staplefibres, not carded or combed orotherwise prepared for spinningAnnual quota of 3437 Metric tonsAnnual quota of 1718 Metric tonsAnnual quota of 203 Metric tons

ANNEX IIITEXT OF THE ORIGIN DECLARATIONThe origin declaration, the text of which is given below, must be made out in accordance withthe footnotes. However, the footnotes do not have to be reproduced.Bulgarian versionИзносителят на продуктите, обхванати от този документ (митническо разрешение№ … (1) ) декларира, че освен където ясно е отбелязано друго, тези продукти са с …преференциален произход (2) .Spanish versionEl exportador de los productos incluidos en el presente documento (autorización aduaneran° … (1) ) declara que, salvo indicación en sentido contrario, estos productos gozan de unorigen preferencial … (2) .Czech versionVývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1) ) prohlašuje, že kromězřetelně označených mají tyto výrobky preferenční původ v … (2) .Danish versionEksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernestilladelse nr. ... (1) ), erklærer, at varerne, medmindre andet tydeligt er angivet, harpræferenceoprindelse i ... (2) .German versionDer Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1) ) der Waren, auf die sich diesesHandelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,präferenzbegünstigte ... (2) Ursprungswaren sind.Estonian versionKäesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ... (1) ) deklareerib,et need tooted on ... (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.Greek versionΟ εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείουυπ΄αριθ. ... (1) ) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναιπροτιµησιακής καταγωγής ... (2) .English version

The exporter of the products covered by this document (customs authorisation No ... (1) )declares that, except where otherwise clearly indicated, these products are of ... (2) preferentialorigin.French versionL'exportateur des produits couverts par le présent document (autorisation douanière n° ... (1) )déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2) .Italian versionL'esportatore delle merci contemplate nel presente documento (autorizzazione doganalen. ... (1) ) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2) .Latvian versionEksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1) ), deklarē, ka,izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2) .Lithuanian versionŠiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1) ) deklaruoja,kad, jeigu kitaip nenurodyta, tai yra … (2) preferencinės kilmės prekės.Hungarian versionA jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1) ) kijelentem, hogyeltérő jelzés hianyában az áruk kedvezményes … (2) származásúak.Maltese versionL-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1) )jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġinipreferenzjali … (2) .Dutch versionDe exporteur van de goederen waarop dit document van toepassing is (douanevergunningnr. ... (1) ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederenvan preferentiële ... oorsprong zijn (2) .Polish versionEksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1) )deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (2)preferencyjne pochodzenie.Portuguese versionO abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorizaçãoaduaneira n° (1) ), declara que, salvo expressamente indicado em contrário, estes produtos sãode origem preferencial ... (2) .Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (1) ) declarăcă, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de originepreferenţială … (2) .Slovenian versionIzvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (1) ) izjavlja,da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (2) poreklo.Slovak versionVývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1) ) vyhlasuje, že okremzreteľne označených, majú tieto výrobky preferenčný pôvod v … (2) .Finnish versionTässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ... (1) ) ilmoittaa, että nämätuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita(2) .Swedish versionExportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1) )försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung(2) .Korean version이 서류(세관인증번호... (1) )의 적용대상이 되는 상품의 수출자는, 달리 명확하게 표시되는경우를 제외하고, 이 상품은… (2) 의 특혜원산지상품임을 신고한다.……………………………………………………………............................................. 3(Place and date)...…………………………………………………………………….............................. 4(Signature of the exporter, in addition to the name of the person signing the declaration has to be indicated in clear script)1 When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter mustbe entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall beomitted or the space left blank.2 Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceutaand Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of thesymbol “CM”.3 These indications may be omitted if the information is contained on the document itself.4 In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of thesignatory.

ANNEX IVCOMMITTEE ON OUTWARD PROCESSING ZONES ON THE KOREAN PENINSULA1. Recognising the Republic of Korea’s constitutional mandate and security interests,and both Parties’ commitment to promoting peace and prosperity on the Korean Peninsula,and the importance of intra-Korean economic cooperation toward that goal, a Committee onOutward Processing Zones on the Korean Peninsula is established pursuant to Article 15.2.1(Specialised Committees). The Committee shall review whether the conditions on the KoreanPeninsula are appropriate for further economic development through the establishment anddevelopment of outward processing zones.2. The Committee shall be comprised of officials of the Parties. The Committee shallmeet on the first anniversary of the entry into force of this Agreement and at least onceannually thereafter, or at any time as mutually agreed.3. The Committee shall identify geographic areas that may be designated outwardprocessing zones. The Committee shall determine whether any such outward processing zonehas met the criteria established by the Committee. The Committee shall also establish amaximum threshold for the value of the total input of the originating final good that may beadded within the geographic area of the outward processing zone.

JOINT DECLARATIONCONCERNING THE PRINCIPALITY OF ANDORRA1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 ofthe HS shall be accepted by Korea as originating in the EU Party within the meaning of thisAgreement.2. The Protocol Concerning the Definition of ‘Originating Products’ and Methods ofAdministrative Cooperation shall apply mutatis mutandis for the purpose of defining theoriginating status of the above-mentioned products.________JOINT DECLARATIONCONCERNING THE REPUBLIC OF SAN MARINO1. Products originating in the Republic of San Marino shall be accepted by Korea asoriginating in the EU Party within the meaning of this Agreement.2. The Protocol Concerning the Definition of ‘Originating Products’ and Methods ofAdministrative Cooperation shall apply mutatis mutandis for the purpose of defining theoriginating status of the above-mentioned products.________JOINT DECLARATIONCONCERNING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN THE PROTOCOLCONCERNING THE DEFINITION OF ‘ORIGINATING PRODUCTS’ AND METHODS OFADMINISTRATIVE COOPERATION1. The Parties agree to review the rules of origin contained in the Protocol concerning theDefinition of ‘Originating Products’ and Methods of Administrative Cooperation and discussthe necessary amendments upon request of one of the Parties. While discussing theamendments to the Protocol concerning the Definition of ‘Originating Products’ and Methodsof Administrative Cooperation, the Parties shall take into account the development oftechnologies, production processes, price fluctuations and all other factors, which mightjustify the changes to the rules of origin.2. Annex II to the Protocol concerning the Definition of ‘Originating Products’ andMethods of Administrative Cooperation will be adapted in accordance with the periodicalchanges to the HS._____________JOINT DECLARATION ON THE EXPLANATORY NOTESThe Parties agree to the necessity to establish Explanatory Notes to this Protocol. The Notesshall be implemented by the Parties in accordance with their internal procedures.

Explanatory Notes1. For the purposes of Article 1, manufacture includes harvesting, trapping, producing,breeding and disassembly.2. For the purposes of Article 1(g), ascertainable means “established in accordance withthe Customs Valuation Agreement”.3. For the purposes of Article 5.1(b), the value of non-originating material can beacquired by deducting from the ex-works price of the product the value of originating material,including self-produced originating material used in producing the resulting non-originatingmaterial.4. The value of originating material that is self-produced includes all the costs incurredin the production of the material and an amount for profit equivalent to the profit added in thenormal course of trade.5. For the purposes of Article 6, “simple” describes activities which need neither specialskills nor machines, apparatus or equipment especially produced or installed for carrying outthe activity. However, simple mixing does not include chemical reaction. Chemical reactionmeans a process, including a biochemical process, which results in a molecule with a newstructure by breaking intramolecular bonds and by forming new intramolecular bonds, or byaltering the spatial arrangement of atoms in molecule.6. For the purposes of Article 10, neutral elements, for example, will include:(a)(b)(c)(d)energy and fuel;plant and equipment;machines and tools; andgoods which do not enter and which are not intended to enter into the finalcomposition of the product.7. For the purposes of Article 11, identical and interchangeable materials meansmaterials being of the same kind and commercial quality, possessing the same technical andphysical characteristics, and which cannot be distinguished from one another for originpurposes, once they are incorporated into the finished product.8. For the purposes of Article 11, specific “period” will be determined in accordancewith the relevant domestic laws and regulations of each Party.9. Only for the following specific reasons, the preferential treatment may be refusedwithout verification of the proof of origin as the proof can be considered as inapplicable when:(a)(b)the requirements on direct transport of Article 13 have not been fulfilled;the proof of origin is produced subsequently for goods that were initiallyimported fraudulently;

(c)(d)the proof of origin has been issued by an exporter from a non-party to thisAgreement;the importer fails to submit a proof of origin to the customs authorities of theimporting Party within the period specified in legislation of the importing Party.10. For the purposes of the Joint Declaration concerning the Principality of Andorra, thecustoms authorities of the Principality of Andorra shall be responsible for the application ofthe Joint Declaration in the Principality of Andorra.11. For the purposes of the Joint Declaration concerning the Republic of San Marino, thecustoms authorities of the Italian Republic shall be responsible for the application of the JointDeclaration in the Republic of San Marino.