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Agreement Between the EFTA States and Singapore |
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AGREEMENT
BETWEEN
THE EFTA STATES AND
SINGAPORE
PREAMBLE
The Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation (hereinafter referred to as “the EFTA States”),
and
The Republic of Singapore (hereinafter referred to as “Singapore”), hereinafter collectively referred to as the Parties,
CONSIDERING the important links existing between Singapore and the EFTA States, and wishing to strengthen these links through the creation of a free trade area, thus establishing close and lasting relations;
REAFFIRMING their commitment to the principles set out in the United Nations Charter and the Universal Declaration of Human Rights;
DESIROUS by way of the removal of obstacles to trade to contribute to the harmonious development and expansion of world trade and provide a catalyst to broader international
co-operation, in particular between Europe and Asia;
DETERMINED to create an expanded and secure market for goods and services in their territories;
RESOLVED to ensure a stable and predictable environment for investment; INTENDING to enhance the competitiveness of their firms in global markets;
AIMING to create new employment opportunities, improve living standards and ensure a
large and steadily growing volume of real income in their respective territories through the expansion of trade and investment flows;
RECOGNIZING that the gains from trade liberalisation should not be offset by private, anti-competitive practices;
CONVINCED that this Agreement will create conditions encouraging economic, trade and investment relations between them;
BUILDING on their respective rights and obligations under the Marrakesh Agreement Establishing the World Trade Organization and the other agreements negotiated thereunder and other multilateral and bilateral instruments of co-operation; and
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RECOGNIZING that trade liberalisation should allow for the optimal use of the world’s resources in accordance with the objective of sustainable development, seeking both to protect and preserve the environment;
HAVE AGREED, in pursuit of the above, to conclude the following Agreement
(hereinafter referred to as “this Agreement”):
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ARTICLE 1
Objectives
(a) to achieve the liberalisation of trade in goods, in conformity with Article
XXIV of the General Agreement on Tariffs and Trade (hereinafter referred
to as “the GATT 1994”);
(b) to promote competition in their economies, particularly as it relates to economic relations between the Parties;
(c) to achieve further liberalisation on a mutual basis of the government procurement markets of the Parties;
(d) to achieve the liberalisation of trade in services, in conformity with Article
V of the General Agreement on Trade in Services (hereinafter referred to as “the GATS”);
(e) to mutually enhance investment opportunities and accord constant protection for investors and investments;
(f) to ensure adequate and effective protection of intellectual property rights,
in accordance with international standards; and
(g) to contribute in this way, by the removal of barriers to trade and investment, to the harmonious development and expansion of world trade.
ARTICLE 2
Geographical Scope
(a) to the land territory, internal waters, and the territorial sea of a Party, and the air-space above the territory in accordance with international law; as well as
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(b) beyond the territorial sea, with respect to measures taken by a Party in the exercise of its sovereign rights or jurisdiction in accordance with international law.
ARTICLE 3
Trade and Economic Relations Governed by this Agreement
Agreement.
ARTICLE 4
Relationship to Other Agreements
The provisions of this Agreement shall be without prejudice to the rights and obligations of the Parties under the Marrakesh Agreement Establishing the World Trade Organization and the other agreements negotiated thereunder (hereinafter referred to as
“the WTO Agreement”) to which they are a party and any other international agreement
to which they are a party.
ARTICLE 5
Regional and Local Government
Each Party is fully responsible for the observance of all obligations and commitments under this Agreement and shall ensure their observance by its respective regional and local governments and authorities and by non- governmental bodies in the exercise of governmental powers delegated by central, regional and local governments or authorities within its territory.
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ARTICLE 6
Scope and Coverage
(a) products falling within Chapters 25 through 97 of the Harmonized
Commodity Description and Coding System (HS);
(b) products specified in Annex III with due regard to the arrangements provided for in that Annex; and
(c) fish and other marine products as provided for in Annex IV.
ARTICLE 7
Rules of Origin and Administrative Co-operation
Articles 8, 16 and 17 are set out in Annex I.
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ARTICLE 8
Customs Duties
(a) a charge equivalent to an internal tax, such as excise duties and other taxes, levied at the time of importation or exportation, imposed consistent ly with Article 11; or
(b) a fee or other charge, not applied on an ad valorem basis, provided that it
is limited in amount to the approximate cost of services rendered, and does
not represent an indirect protection for domestic products or a taxation of imports or exports for fiscal purposes.
ARTICLE 9
Import and Export Restrictions
Upon the entry into force of this Agreement, all import or export prohibitions or restrictions on trade in goods between the EFTA States and Singapore, other than customs duties and taxes, whether made effective through quotas, import or export licenses or other measures, shall be eliminated on all products of each Party.
ARTICLE 10
Most-Favoured-Nation Treatment
If a Party concludes a preferential agreement with a non-Party under Article XXIV of the GATT 1994, it shall, upon request from another Party, afford adequate opportunity to negotiate any additional benefits granted therein.
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ARTICLE 11
National Treatment
The Parties shall apply national treatment in accordance with Article III of the GATT 1994, including its interpretative notes, which is hereby incorporated into and made part of this Agreement.
ARTICLE 12
Sanitary and Phytosanitary Measures
of unduly obstructing trade.
ARTICLE 13
Technical Regulations
of their respective systems and facilitating access to their respective markets. To this end, they shall in particular co-operate in:
(a) reinforcing the role of international standards as a basis for technical regulations including conformity assessment procedures;
(b) promoting the accreditation of conformity assessment bodies on the basis
of relevant ISO/IEC Standards and Guides; and
(c) promoting the mutual acceptance of conformity assessment results of the above bodies which have been recognised under an appropriate multilateral agreement between their respective accreditation systems or bodies.
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(a) broaden the exchange of information; and
(b) give favourable consideration to any written request for consultation.
ARTICLE 14
State Trading Enterprises
The rights and obligations of the Parties in respect of state trading enterprises shall be governed by Article XVII of the GATT 1994 and the Understanding on the Interpretation of Article XVII of the GATT 1994, which are hereby incorporated into and made part of this Agreement.
ARTICLE 15
Subsidies
The rights and obligations of the Parties in respect of subsidies shall be governed
by Articles VI and XVI of the GATT 1994, the WTO Agreement on Subsidies and
Countervailing Measures and the WTO Agreement on Agriculture.
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ARTICLE 16
Anti-Dumping
ARTICLE 17
Emergency Action on Imports of Particular Products
of another Party in such increased quantities and under such conditions as to constitute a substant ial cause of serious injury or threat thereof to the domestic industry of like or directly competitive products in the territory of the importing Party, the importing Party may take emergency measures to the minimum extent necessary to remedy or prevent the injury.
to a level not to exceed the lesser of:
up to a total maximum period of three years. A Party taking such measures shall present a
schedule leading to their progressive elimination. No measures shall be applied to the import of a product which has previously been subject to such a measure for a period of,
at least, five years since the expiry of the measure.
in accordance with the procedures laid down in the WTO Agreement on Safeguards.
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be offered compensation in the form of substantially equivalent trade liberalisation in
relation to the imports from any such Party.
a measure pursuant to paragraph 2 to remedy the problem, and, in the absence of mutually agreed compensation, the Party against whose product the measure is taken may take compensatory action. The emergency measure and the compensatory action shall be immediately notified to the Joint Committee. The compensatory action shall consist of suspension of concessions having substantially equivalent trade effects or concessions substantially equivalent to the value of the additional duties expected to result from the emergency action. In the selection of the emergency measure and the compensatory action, priority must be given to the action which least disturbs the functioning of this Agreement.
or are threatening to cause serious injury. The Party intending to take such a measure shall immediately inform the other Parties and the Joint Committee thereof. The duration
of any such provisional measure shall be counted as part of the initial period and any extension.
ARTICLE 18
Balance-of-Payments Difficulties
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WTO Understanding on the Balance-of-Payments Provisions, adopt trade restrictive measures, which shall be of limited duration and non-discriminatory, and may not go beyond what is necessary to remedy the balance-of-payments situation. The relevant provisions of the GATT 1994 and the WTO Understanding on the Balance-of-Payments Provisions are hereby incorporated into and made part of this Agreement.
Parties and the Joint Committee thereof.
ARTICLE 19
General Exceptions
Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade, nothing in this Agreement shall be construed to prevent the adoption or enforcement by any Party of measures:
(a) necessary to protect public morals;
(b) necessary to protect human, animal or plant life or health;
(c) relating to the importations or exportations of gold and silver;
(d) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement, including those relating to customs enforcement, the enforcement of monopolies operated under paragraph 4 of Article II and Article XVII of the GATT 1994, the protection of patents, trade marks and copyrights, and the prevention of deceptive practices;
(e) relating to the products of prison labour;
(f) imposed for the protection of national treasures of artistic, historic or archaeological value;
(g) relating to the conservation of exhaustible natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption;
(h) undertaken in pursuance of obligations under any intergovernmental commodity agreement which conforms to criteria submitted to the Members of the WTO and not disapproved by them or which is itself so submitted and not so disapproved;
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(i) involving restrictions on exports of domestic materials necessary to ensure essential quantities of such materials to a domestic processing industry during periods when the domestic price of such materials is held below the world price as part of a governmental stabilization plan; provided that such restrictions shall not operate to increase the exports of or the protection afforded to such domestic industry, and shall not depart from the provisions of the GATT 1994 relating to non discrimination;
(j) essential to the acquisition or distribution of products in general or local short supply; provided that any such measures shall be consistent with the principle that all Members of the WTO are entitled to an equitable share of the international supply of such products, and that any such measures, which are inconsistent with the other provisions of this Agreement shall be discontinued as soon as the conditions giving rise to them have ceased to exist.
ARTICLE 20
Security Exceptions
Nothing in this Chapter shall be construed:
(a) to require any Party to furnish any information the disclosure of which it considers contrary to its essential security interests; or
(b) to prevent any Party from taking any action which it considers necessary for the protection of its essential security interests
(i) relating to fissionable materials or the materials from which they are derived;
(ii) relating to the traffic in arms, ammunition and implements of war and to such traffic in other goods and materials as is carried on directly or indirectly for the purpose of supplying a military establishment;
(iii) taken in time of war or other emergency in international relations;
or
(c) to prevent any Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.
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ARTICLE 21
Scope and Coverage
(a) aircraft repair and maintenance services;
(b) the selling and marketing of air transport services;
(c) computer reservation system (CRS) services1.
to government procurement.
ARTICLE 22
Definitions
For the purposes of this Chapter:
(a) “measure” means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action or any other form;
(b) “supply of a service” includes the production, distribution, marketing, sale and delivery of a service;
Annex on Air Transport Services to the GATS.
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(c) “measures by Parties affecting trade in services” include measures in respect of:
(i) the purchase, payment or use of a service;
(ii) the access to and use of, in connection with the supply of a service, services which are required by those Parties to be offered to the public generally;
(iii) the presence, including commercial presence, of persons of a Party for the supply of a service in the territory of another Party;
(d) “commercial presence” means any type of business or professional establishment, including through:
(i) the constitution, acquisitio n or maintenance of a juridical person;
or
(ii) the creation or maintenance of a branch or a representative office;
within the territory of a Party for the purpose of supplying a service;
(e) “sector” of a service means:
(i) with reference to a specific commitment, one or more, or all, subsectors of that service, as specified in a Party’s Schedule;
(ii) otherwise, the whole of that service sector, including all of its subsectors;
(f) “service supplier” means any person that seeks to supply or supplies a service2;
(g) “service consumer” means any person that receives or uses a service;
(h) “service of another Party” means a service which is supplied:
(i) from or in the territory of that other Party, or in the case of maritime transport, by a vessel registered under the laws of that other Party, or by a person of that other Party which supplies the
juridical person) shall, nonetheless, through such presence be accorded the treatment provided for service suppliers under this Agreement. Such treatment shall be extended to the presence through which the service is supplied and need not be extended to any other parts of the supplier located outside the territory where the service is supplied.
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service through the operation of a vessel and/or its use in whole or in part; or
(ii) in the case of the supply of a service through commercial presence
or through the presence of natural persons, by a service supplier of that other Party;
(i) “person” means either a natural person or a juridical person;
(j) “natural person of a Party” means a natural person who resides in the territory of that Party or elsewhere and who under the law of that Party:
(i) is a national of that Party; or
(ii) has the right of permanent residence in that Party and is accorded substantially the same treatment as nationals in respect of measures affecting trade in services;
(k) “juridical person” means any el gal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association;
(l) “juridical person of another Party” means a juridical person which is either:
(i) constituted or otherwise organised under the law of that other Party, and is engaged in substantive business operations 3 in the territory of any Party; this includes a service supplier of a WTO member who is a non-Party that is a juridical person constituted under the laws of a Party, provided that it engages in substantive business operations in the territory of the Parties; or
(ii) in the case of the supply of a service through commercial presence, owned or controlled by:
(m) a juridical person is:
(i) “owned” by persons of a Party if more than 50 per cent of the equity interest in it is beneficially owned by persons of that Party;
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(ii) “controlled” by persons of a Party if such persons have the power
to name a majority of its directors or otherwise to legally direct its
actions;
(iii) “affiliated” with another person when it controls, or is controlled by, that other person; or when it and the other person are both controlled by the same person;
(n) “monopoly supplier of a service” means any person, public or private, which in the relevant market of the territory of a Party is authorised or established formally or in effect by that Party as the sole supplier of that service;
(o) “trade in services” means the supply of a service:
(i) from the territory of a Party into the territory of another Party
(hereinafter referred to as “cross-border supply”);
(ii) in the territory of a Party to the service consumer of another Party
(hereinafter referred to as “consumption abroad”);
(iii) by a service supplier of a Party, through commercial presence in the territory of another Party (hereinafter referred to as
“commercial presence”);
(iv) by a service supplier of a Party, through presence of natural persons of that Party in the territory of another Party (hereinafter referred to as “presence of natural persons”);
(p) “services” includes any service in any sector except services supplied in the exercise of governmental authority;
(q) “a service supplied in the exercise of governmental authority” means any service which is supplied neither on a commercial basis nor in competition with one or more service suppliers;
(r) “direct taxes” comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes
on capital appreciation.
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ARTICLE 23
Most-Favoured-Nation Treatment
ARTICLE 24
Market Access
a Party shall not maintain or adopt either on the basis of a regional sub-division or on the
basis of its entire territory, unless otherwise specified in its Schedule, are defined as:
(a) limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service suppliers or the requirements of an economic needs test;
(b) limitations on the total value of service transactions or assets in the form
of numerical quotas or the requirement of an economic needs test;
an essential part of the service itself, that Party is thereby committed to allow such movement of capital. If a Party undertakes a market-access commitment in relation to the supply of a service through the mode of supply referred to in Article 22 (o) (iii), it is thereby committed to allow related transfers of capital into its territory.
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(c) limitations on the total number of service operations or on the total quantity of service output expressed in terms of designated numerical units
in the form of quotas or the requirement of an economic needs test5;
(d) limitations on the total number of natural persons that may be employed in
a particular service sector or that a service supplier may employ and who are necessary for, and directly related to, the supply of a specific service in
the form of numerical quotas or the requirement of an economic needs test;
(e) measures which restrict or require specific types of legal entity or joint venture through which a service supplier may supply a service; and
(f) limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or the total value of individual or aggregate foreign investment.
ARTICLE 25
National Treatment
ARTICLE 26
Additional Commitments
The Parties may negotiate commitments with respect to measures affecting trade
in services not subject to scheduling under Articles 24 and 25 above, including those
the relevant services or services suppliers.
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regarding qualifications, standards or licensing matters. Such commitments shall be entered in a Party’s Schedule.
ARTICLE 27
Trade Liberalisation/Schedule of Specific Commitments
(a) terms, limitations and conditions on market access;
(b) conditions and qualifications on national treatment;
(c) undertakings relating to additional commitments; and
(d) where appropriate, the time- frame for implementation of such commitme nts.
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ARTICLE 28
Domestic Regulation
review.
to their incorporation into this Agreement. The Parties note that such disciplines aim to ensure that such requirements are inter alia:
(a) based on objective and transparent criteria, such as competence and the ability to supply the service;
(b) not more burdensome than necessary to ensure the quality of the service;
(c) in the case of licensing procedures, not in themselves a restriction on the supply of the service.
of disciplines developed pursuant to paragraph 4, a Party shall not apply licensing and
qualification requirements and technical standards that nullify or impair such specific
commitments in a manner which:
(a) does not comply with the criteria outlined in paragraph 4 (a), (b) or (c) and
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(b) could not reasonably have been expected of that Party at the time the specific commitments in those sectors were made.
ARTICLE 29
Subsidies
A Party which considers that it is adversely affected by a subsidy of another Party may request consultations with that Party on such matters. Such requests shall be accorded sympathetic consideration.
ARTICLE 30
Recognition
by each Party for the authorisation, licensing, operation and certification of service suppliers.
2. Any such recognition conferred by a Party shall be in conformity with the relevant provisions of the WTO and, in particular, Article VII of the GATS.
of a non-Party, that Party shall accord another Party, upon request, adequate opportunity
to negotiate its accession to such an agreement or arrangement or to negotiate comparable ones with it. Where a Party accords recognition autonomously, it shall afford adequate opportunity for another Party to demonstrate that the education or experience obtained, requirements met or licenses or certifications granted in the territory of that other Party should also be recognised.
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ARTICLE 31
Monopolies and Exclusive Service Suppliers
ARTICLE 32
Movement of Natural Persons
the terms of those commitments.
to the employment market of a Party, nor shall it apply to measures regarding citizenship,
residence or employment on a permanent basis.
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movement of natural persons across, its borders, provided that such measures are not applied in a manner so as to nullify or impair the benefits accruing to a Party under the terms of a specific commitment8.
ARTICLE 33
General Exceptions
Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade in services, nothing in this Chapter shall be construed to prevent the adoption or enforcement by any Party of measures:
(a) necessary to protect public morals or to maintain public order9;
(b) necessary to protect human, animal or plant life or health;
(c) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Chapter including those relating to:
(i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on services contracts;
(ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;
(iii) safety;
(d) inconsistent with Article 25, provided that the difference in treatment is aimed at ensuring the equitable or effective 10 imposition or collection of direct taxes in respect of services or service suppliers of another Party;
posed to one of the fundamental interests of society.
(i) apply to non -resident service suppliers in recognition of the fact that the tax obligation of non- residents is determined with respect to taxable items sourced or located in the Party's territory; or
(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or
(iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes,
including compliance measures; or
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(e) inconsistent with Article 23, provided that the difference in treatment is the result of an agreement on the avoidance of double taxation or provisions on the avoidance of double taxation in any other international agreement or arrangement by which a Party is bound.
ARTICLE 34
Security Exceptions
Nothing in this Agreement shall be construed:
(a) to require a Party to furnish or allow access to information the disclosure
of which it considers contrary to its essential security interests;
(b) to prevent a Party from taking any action which it considers necessary for the protection of its essential security interests:
(i) relating to the supply of services as carried out directly or indirectly for the purpose of provisioning a military establishment;
(ii) relating to fissionable and fusionable materials or the materials from which they are derived;
(iii) taken in time of war or other emergency in international relations;
or
(c) to prevent a Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security.
(iv) apply to consumers of services supplied in or from the territory of another Party in order to
ensure the imposition or collection of taxes on such consumers derived from sources in the
Party’s territory; or
(v) distinguish service suppliers subject to tax on worldwide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or
(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident
persons or branches, or between related persons or branches of the same person, in order to safeguard the Member's tax base.
Tax terms or concepts in Article 33 (d) and in this footnote are determined according to tax
definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law
of the Party taking the measure.
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ARTICLE 35
Restrictions to Safeguard the Balance-of-Payments
ARTICLE 36
Annexes
Annexes VI to X form an integral part of this Chapter.
ARTICLE 37
Definitions
For the purposes of this Chapter:
(a) “company” means any entity constituted or organized under the applicable law, whether or not for profit, and whether private or government owned
(b) “investment ” means any kind of asset and particularly:
(i) movable and immovable property as well as any other rights in rem, such as mortgages, liens, and pledges;
(ii) shares, bonds and debentures or any other forms of participation in
a company;
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(iii) claims to money or to any performance associated with a company having an economic value;
(iv) intellectual property rights, technical know-how and goodwill;
(v) business concessions conferred by law or under contract, including any concession to search for, cultivate, extract or exploit natural resources;
(c) “investment of an investor of a Party” means an investment that is owned
or controlled, either directly or indirectly, by an investor of that Party;
(d) “investor of a Party” means:
(i) a natural person having the nationality of that Party or having the right of permanent residence of that Party in accordance with its applicable laws;
(ii) a company constituted or organized under the applicable law of that Party and carrying out substantial business activities there;
making or having made an investment in the territory of another Party.
ARTICLE 38
Scope and Coverage
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ARTICLE 39
Promotion and Protection
of investors of another Party fair and equitable treatment. Such investments shall also enjoy the most constant protection and security.
ARTICLE 40
National Treatment and Most-Favoured-Nation Treatment
in relation to the establishment, acquisition, expansion, management, conduct, operation and disposal of investments, treatment that is no less favourable than that which it accords in like situations to its own investors and their investments or to investors and their investments of any other State, whichever is more favourable.
to subsidies based on a Party’s social policy or its economic development policy, even if such subsidies, directly or indirectly, favour local enterprises or entrepreneurs. If another Party considers that such subsidies, in a particular case, have a seriously distortive effect
on the investment opportunities of its own investors, it may request consultations on such matters. Such requests shall be accorded sympathetic consideration.
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ARTICLE 41
Taxation
ARTICLE 42
Dispossession, Compensation
the person entitled thereto without regard to its residence or domicile.
ARTICLE 43
Domestic Regulation
Nothing in this Chapter shall be construed to preve nt a Party from adopting, maintaining or enforcing any measure consistent with this Chapter that is in the public interest, such as measures to meet health, safety or environmental concerns.
Chapter.
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ARTICLE 44
Transfers
(a) profits, interest, dividends, capital ga ins, royalties and fees as well as any other amounts yielded by an investment;
(b) payments made under a contract including a loan agreement;
(c) additional amounts to maintain or increase an investment;
(d) proceeds from the sale or liquidation of all or any part of an investment;
and
(e) earnings and other remuneration of personnel engaged from abroad in connection with an investment.
“Freely convertible currency” means a currency that is widely traded in international foreign exchange markets and widely used in international transactions.
(a) bankruptcy, insolvency or the protection of the rights of creditors;
(b) the issuing, trading or dealing in securities;
(c) criminal or penal offences, and the recovery of proceeds of crimes;
(d) ensuring the satisfaction of judgments in adjudicatory proceedings.
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ARTICLE 45
Key Personnel
(executives, managers and specialists, as defined by the granting Party as “Intra-corporate transferees” in the horizontal commitments of its respective Appendix of Annex VII) who are employed by such investors or investments of such investors, temporary entry, stay and authorisation to work in their territories to engage in activities connected with the establishment, management, maintenance, use, enjoyment, expansion or disposal of relevant investments.
or of key personnel employed by such investors, who has been granted temporary entry,
stay and authorisation to work.
ARTICLE 46
Reservations
(a) any reservation that is listed by a Party in Annex XI;
(b) an amendment to a reservation covered by sub-paragraph (a) to the extent that the amendment does not decrease the conformity of the reservation with Article 40;
(c) any new reservation adopted by a Party, and incorporated into Annex XI provided that such reservation does not affect the overall level of commitments of that Party under this Chapter;
to the extent that such reservation is inconsistent with the above- mentioned Article.
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ARTICLE 47
Subrogation
In the event that a Party (or any agency, institution, statutory body or corporation designated by it), as a result of an indemnity it has given in respect of an investment or any part thereof, makes a payment to its own investors in respect of any of their claims under this Chapter, the other Party acknowledges that the former Party (or any agency, institution, statutory body or corporation designated by it) is entitled by virtue of subrogation to exercise the rights and assert the claims of its own investors. The subrogated rights or claims shall not be greater than the original rights or claims of such investors.
ARTICLE 48
Disputes Between an Investor and a Party
one of the following:
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International Centre for the Settlement of Investment Disputes;
of disputes to international conciliation or arbitration in accordance with paragraph 2
above. Such agreements may be notified to the Depositary of this Agreement.
ARTICLE 49
Exceptions
The following provisions shall apply, mutatis mutandis, to this Chapter: Articles 33, 34 and 35, as well as Article 19 (e), (f) and (g).
ARTICLE 50
Competition
to eliminating practices referred to in paragraph 1. The Party addressed shall accord full
and sympathetic consideration to such a request and shall co-operate through the supply
of publicly available non-confidential information of relevance to the matter in question.
Subject to its domestic law and the conclusion of a satisfactory agreement safeguarding confidentiality of information, the Party addressed shall also provide any other information available to the requesting Party.
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ARTICLE 51
Scope and Coverage
ARTICLE 52
Exchange of Information
The Parties shall exchange the names and addresses of “contact points” responsible for providing information on the rules and regulations in the field of public procurement.
ARTICLE 53
Further Negotiations
If a Party grants to a non-Party, after the entry into force of this Agreement, additional benefits with regard to the access to their public procurement markets, it shall agree to enter into negotiations with a view to extending these benefits to another Party
on a reciprocal basis.
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ARTICLE 54
Protection of Intellectual Property
its consensus, to review the provisions on the protection of intellectual property rights contained in the present Article and in Annex XII, with a view to further improving the
levels of protection and to avoiding or remedying trade distortions caused by actual levels
of protection of intellectual property rights.
ARTICLE 55
The Joint Committee
(a) supervise the implementation of this Agreement;
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(b) keep under review the possibility of further removal of barriers to trade and other restrictive measures concerning commerce between the EFTA States and Singapore;
(c) oversee the further elaboration of this Agreement;
(d) supervise the work of all sub-committees and working groups established under this Agreement;
(e) endeavour to resolve disputes that may arise regarding the interpretation or application of this Agreement; and
(f) consider any other matter that may affect the operation of this Agreement.
on the date that the last Party notifies that its internal requirements have been fulfilled,
unless the decision itself specifies a later date. The Joint Committee may decide that the
decision shall enter into force for those Parties that have fulfilled their internal requirements, provided that Singapore is one of those Parties. A Party may apply a decision of the Joint Committee provisionally until such decision enters into force, subject to its constitutional requirements.
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ARTICLE 56
Scope and Coverage
be settled in either forum at the discretion of the complaining Party. The forum thus selected shall be used to the exclusion of the other.
ARTICLE 57
Good Offices, Conciliation or Mediation
ARTICLE 58
Consultations
its operation.
Singapore, and vice-versa whenever a Party considers that a measure applied by the Party
or Parties to which the request is made is inconsistent with this Agreement or that any
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benefit accruing to it directly or indirectly under this Agreement is impaired by such measure.12 The Party requesting consultations shall at the same time notify the other Parties in writing thereof. Consultations shall take place before the Joint Committee unless the Party or Parties making or receiving the request for consultations disagree.
consultations.
of this Agreement and treat any confidential or proprietary information exchanged in the course of consultations in the same manner as the Party providing the information.
Parties involved in any further proceedings.
ARTICLE 59
Establishment of Arbitration Panel
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ARTICLE 60
Arbitration Panel
the case in any capacity.
In such a case, any time period applicable to the arbitration panel proceedings shall be
suspended for a period beginning on the date the arbitrator dies, withdraws or is removed
and ending on the date the replacement is selected.
Chair is appointed.
ARTICLE 61
Procedures of the Arbitration Panel
at the first meeting of the Joint Committee. Pending the adoption of such rules, the
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arbitration panel shall regulate its own procedures, unless the Parties to the dispute agree otherwise.
(a) the Parties to the dispute have the right to at least one hearing before the arbitration panel as well as the opportunity to provide initial and rebuttal written submissions;
(b) the Parties to the dispute shall be invited to all the hearings held by the arbitration panel;
(c) all submissions and comments made to the arbitration panel be available to the Parties to the dispute, subject to any requirements on confidentiality; and
(d) hearings, deliberations and initial report and all written submissions to and communications with the arbitration panel be confidential.
"To examine, in the light of the relevant provisions of the Agreement, the matter referred to in the request for the establishment of an arbitration panel pursuant to Article 59 and to make findings of law and fact toge ther with the reasons therefore as well as recommendations, if any, for the resolution of the dispute.”
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ARTICLE 62
Initial Report
(a) request the views of any of the Parties to the dispute;
(b) reconsider its report; and
(c) make any further examination that it considers appropriate.
ARTICLE 63
Final Report
ARTICLE 64
Termination of Arbitration Panel Proceedings
A complaining Party may withdraw its complaint at any time before the initial report has been issued. Such withdrawal is without prejudice to its right to introduce a new complaint regarding the same issue at a later point in time.
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ARTICLE 65
Implementation of Arbitration Panel Reports
to the dispute shall be bound to take the measures involved in carrying out the final report
referred to in Article 63.
its implementation.
on a reasonable period of time to do so. In the absence of such agreement, any Party to
the dispute may request the original arbitration panel to determine the length of the reasonable period of time, in light of the particular circumstances of the case. The ruling
of the arbitration panel shall be given within 15 days from that request.
if the arbitration panel rules that the implementing measures notified by the Party or Parties concerned are inconsistent with the final report, such Party or Parties shall, if so requested by the complaining Party or Parties, enter into consultations with a view to agree on a mutually acceptable compensation. If no such agreement has been reached within 20 days from the request, the complaining Party or Parties shall be entitled to suspend only the application of benefits granted under this Agreement equivalent to those affected by the measure found to violate this Agreement.
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Parties that consider it is not practicable or effective to suspend benefits in the same sector or sectors may suspend benefits in other sectors.
to the dispute may request the original arbitration panel to rule on whether the benefits which the complaining Party or Parties intend to suspend are equivalent to those affected
by the measure found to violate this Agreement, and whether the proposed suspension is
in accordance with paragraphs 6 and 7. The ruling of the arbitration panel shall be given
within 45 days from that request. Benefits shall not be suspended until the arbitration panel has issued its ruling.
ARTICLE 66
Other Provisions
Any time period mentioned in this Chapter may be extended by mutual agreement
of the Parties involved.
ARTICLE 67
Transparency
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as well as their respective international agreements that may affect the operation of this
Agreement.
ARTICLE 68
Annexes and Appendices
The Annexes and Appendices to this Agreement form an integral part thereof.
ARTICLE 69
Amendments
or approval shall be deposited with the Depositary.
ARTICLE 70
Additional Parties
Any third State may become a Party to this Agreement. The terms and conditions
of the participation by such third State shall be the subject of an agreement between the
Parties and that State.
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ARTICLE 71
Withdrawal and Termination
ARTICLE 72
Entry into Force
of ratification, acceptance or approval shall be deposited with the Depositary.
Republic of Singapore this Agreement enters into force at the latest on the same date.
of this Agreement shall be notified to the Depositary.
ARTICLE 73
Depositary
The Government of Norway shall act as Depositary.
ANNEX I
CONCERNING THE DEFINITION OF THE CONCEPT OF
"ORIGINATING PRODUCTS" AND
METHODS OF ADMINISTRATIVE CO-OPERATION
-----
TABLE OF CONTENTS:
TITLE I GENERAL PROVISIONS
- Article 1 Definitions
TITLE II DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
- Article 2 Origin Criteria
- Article 3 Cumulation of Origin
- Article 4 Wholly Obtained Products
- Article 5 Sufficiently Worked or Processed Products
- Article 6 Insufficient Working or Processing Operations
- Article 7 Unit of Qualification
- Article 8 Accessories, Spare Parts and Tools
- Article 9 Sets
- Article 10 Neutral Elements
- Article 11 Segregation of Materials
TITLE III TERRITORIAL REQUIREMENTS
- Article 12 Principle of Territoriality
- Article 13 Outward Processing
- Article 14 Direct Transport
- Article 15 Exhibitions
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TITLE IV PROOF OF ORIGIN
- Article 16 Origin Declaration
- Article 17 Approved Exporter
- Article 18 Importation Requirements
- Article 19 Importation by Instalments
- Article 20 Exemptions from Origin Declaration
- Article 21 Supporting Documents
- Article 22 Preservation of Origin Declarations and Supporting Documents
- Article 23 Discrepancies and Formal Errors
TITLE V ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
- Article 24 Notifications
- Article 25 Verification of Origin Declarations
- Article 26 Dispute Settlement
- Article 27 Origin and Classification Information
- Article 28 Confidentiality
- Article 29 Penalties
- Article 30 Free Zones
TITLE VI FINAL PROVISIONS
- Article 31 Sub-Committee on Customs and Origin Matters
- Article 32 Explanatory Notes
- Article 33 Goods in Transit or Storage
TITLE I GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Annex:
(a) “chapters” and “headings” mean the chapters and the headings (four-digit codes) used in the nomenclature of the Harmonized System;
(b) “classified” refers to the classification of a product or material under a particular heading;
(c) “competent authority of Singapore” means International Enterprise
Singapore, or IE Singapore;
(d) “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
(e) “customs value” means the calculated value determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);
(f) “ex-works price” means the price paid for the product ex-works to the manufacturer in a Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes returned or repaid when the product obtained is exported;
(g) “goods” means both materials and products;
(h) “Harmonized System” means the Harmonized Commodity Description and
Coding System in force, including its general rules and legal notes;
(i) “manufacture” means any kind of working or processing, including assembly
or specific operations;
(j) “material” means any ingredient, raw material, component or part, etc., used
in the manufacture of a product;
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(k) “non-originating materials” means materials which do not qualify as originating under this Annex;
(l) “Party” means Iceland, Norway, Switzerland and Singapore. Due to the customs union between Switzerland and Liechtenstein, products originating in Liechtenstein are considered as originating in Switzerland;
(m) “product” means the product being manufactured, even if it is intended for later use as a material in another manufacturing operation;
(n) “territories” includes territorial sea;
(o) “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in a Party;
(p) “value of originating materials” means the value of originating materials in accordance with the definition of sub-paragraph (o) applied mutatis mutandis.
TITLE II
DEFINITION OF THE CONCEPT “ORIGINATING PRODUCTS”
Article 2
Origin Criteria
For the purpose of this Agreement, the following products shall be considered as originating in a Party:
(a) products wholly obtained in a Party within the meaning of Article 4;
(b) products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5;
or
(c) products obtained in a Party exclusively from materials that qualify as originating pursuant to this Annex.
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Article 3
Cumulation of Origin
Article 4
Wholly Obtained Products
a Party:
For the purpose of Article 2(a), the following shall be considered as wholly obtained in
(a) mineral products extracted from their soil or from their seabed;
(b) vegetable products harvested or gathered there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting, trapping or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial sea of a country by a vessel flying the flag of a Party;
(g) products manufactured on board a factory ship flying the flag of a Party, exclusively from products referred to in sub-paragraph (f);
(h) articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts or raw materials, including used tyres fit only for retreading;
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(i) waste and scrap resulting from consumption or manufacturing operations conducted there, fit only for disposal or recovery of raw materials;
(j) products extracted from the seabed or beneath the seabed outside their territorial sea, provided that they have sole rights to exploit such seabed;
(k) products manufactured there exclusively from products specified in sub- paragraphs (a) to (j).
Article 5
Sufficiently Worked or Processed Products
are fulfilled.
The conditions referred to above indicate the working or processing which shall be carried out
on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product which has acquired originating status, regardless of whether this product has been manufactured in the same factory or in another factory in a Party, by fulfilling the conditions set out in Appendix 2, is used as material in the manufacture
of another product, the conditions applicable to such other product do not apply to the product that is used as material, and therefore no account shall be taken of any non-originating materials incorporated into such a product used as a material in the manufacture of another product.
(a) their total value does not exceed 10 per cent of the ex-works price of the product; and
(b) any of the percentages given in Appendix 2 for the maximum value of non- originating materials are not exceeded through the application of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized
System. Appendix 1 shall apply to these products.
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- 6 -
Article 6
Insufficient Working or Processing Operations
the requirements of Article 5 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple1 painting and polishing operations;
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple1 placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing2 of products, whether or not of different kinds;
or equipment especially produced or installed for carrying out the activity.
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(n) simple3 assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) slaughter of animals;
(p) a combination of two or more operations specified in sub-paragraphs (a) to
(o).
be regarded as insufficient within the meaning of paragraph 1.
Article 7
Unit of Qualification
the nomenclature of the Harmonized System. Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under a single heading, the whole constitutes the unit of qualification; or
(b) when a consignment consists of a number of identical products classified under the same heading, each product shall be taken individually into account when applying the provisions of this Annex.
Article 8
Accessories, Spare Parts and Tools
biochemical process) which results in a molecule with a new structure by breaking intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms
in a molecule.
or equipment especially produced or installed for carrying out the activity.
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Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof
or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
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Article 9
Sets
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. However, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex- works price of the set.
Article 10
Neutral Elements
In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment, including goods to be used for their maintenance;
(c) machines, tools, dies and moulds; and
(d) any other goods which do not enter into and which are not intended to enter into the final composition of the product.
Article 11
Segregation of Materials
in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage.
Identical and interchangeable materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings etc.
of identical and interchangeable originating and non-originating materials used in the manufacture of a product, may use the so-called “accounting segregation” method for managing stocks.
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- permit a clear distinction to be made between originating and non-originating materials acquired and/or kept in stock, and
- guarantee that no more products receive originating status than would be the case if the materials had been physically segregated.
TITLE III TERRITORIAL REQUIREM ENTS
Article 12
Principle of Territoriality
to the satisfaction of the customs authority of the importing Party concerned that:
(a) the returning product is the same as that exported; and
(b) the returning product has not undergone any operation beyond that necessary
to preserve it in good condition while being exported. Article 13
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Outward Processing
Notwithstanding the provisions of Article 12, the acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing carried out outside the territory of a Party on materials exported from the Party concerned and subsequently re-imported there, provided that the conditions set out in Appendix 3 are fulfilled.
Article 14
Direct Transport
the customs authority in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
(a) a single transport document covering the passage from the exporting Party through the country of transit; or
(b) a certificate issued by the customs authority of the country of transit:
(i) giving an exact description of the products
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and
(iii) certifying the conditions under which the products remained in the transit country; or
(c) failing these, any other substantiating documents.
Article 15
Exhibitions
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of the customs authorities that:
(a) an exporter has sent these products from a Party to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;
(c) the products have been sent during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d) the products have not, since they were sent for exhibition, been used for any purpose other than demonstration at the exhibition.
be refused.
TITLE IV PROOF OF ORIGIN
Article 16
Origin Declaration
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”The exporter of the products covered by this document (customs authorization No
...(1) declares that, except where otherwise clearly indicated, these products are of ...(2)
preferential origin.”
........................................................................................... (3)
(Place and date)
..............................................................................................(4)
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
of any change affecting the originating status of each product to which the origin declaration is applicable.
(1) When the origin declaration is made out by an approved exporter within the meaning of Article
17, the authorization number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted
or the space left blank.
(2) Origin of products to be indicated (Icelandic, Norwegian, Swiss or Singapore). The use of ISO- Alpha-2 codes is permitted (IS, NO, CH or SG). Reference may be made to a specific column of
the invoice in which the country of origin of each product is entered.
(3) These indications may be omitted if the information is contained on the document itself.
(4) Approved exporters are not required to sign. The exemption of signature also implies the exemption of the name of the signatory.
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authority concerned a copy of the origin declaration, and of all documents supporting the originating status of each product to which the origin declaration is applicable. For this purpose the said customs authorities or the competent authority of Singapore shall have the right to carry out inspections of the exporters accounts or any other controls considered appropriate.
Article 17
Approved Exporter
of that Party that makes frequent shipments of originating products under this Agreement to complete an origin declaration without signature, on condition that he gives the customs authority of the exporting Party or the competent authority of Singapore a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
Article 18
Importation Requirements
of importation of an originating product, whether or not he has an origin declaration.
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In the case that the importer at the time of importation does not have in his possession an origin declaration, the importer of the product may, in accordance with the law of the importing Party, present the original origin declaration and if required such other documentation relating to the importation of the product, at a later stage.
in accordance with the procedures applicable in that Party. Such authority may require a translation of the document on which the origin declaration is made out and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions of this Annex.
Article 19
Importation by Instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonized System are imported by instalments, a single origin declaration for such products shall be submitted to the customs authorities upon importation of
the first instalment.
Article 20
Exemptions from Origin Declaration
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the submission of an origin declaration, provided that such products are not imported by way
of trade and have been declared as meeting the requirements of this Annex and where there is
no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on a postal customs declaration (CN22/CN23 or C2/CP3) or on a sheet of paper annexed to that document.
is evident from the nature and quantity of the products that no commercial purpose is intended.
of these products shall not exceed any of the following amounts:
(i) 500 euro
(ii) 450 US dollar (USD)
(iii) 1000 Singapore dollar (SGD)
(iv) 4100 Norwegian kroner (NOK)
(v) 43000 Icelandic kroner (ISK)
(vi) 900 Swiss francs (CHF)
(i) 1200 euro
(ii) 1100 US dollar (USD)
(iii) 2400 Singapore dollar (SGD)
(iv) 10000 Norwegian kroner (NOK)
(v) 100000 Icelandic kroner (ISK)
(vi) 2100 Swiss francs (CHF)
Article 21
Supporting Documents
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The documents referred to in Article 16(8) used for the purpose of proving that products covered by an origin declaration can be considered as products originating in a Party and fulfil the other requirements of this Annex may consist of inter alia the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
(b) documents proving the originating status of materials used, issued or made out
in a Party where these documents are used, as provided for in their domestic law;
(c) documents proving the working or processing of materials in a Party, issued or made out in a Party where these documents are used, as provided for in their domestic law;
(d) origin declarations proving the originating status of materials used, completed
in a Party; or
(e) appropriate evidence concerning working or processing undergone outside the territories of the Parties by application of Article 13, proving that the requirements of that Article have been satisfied.
Article 22
Preservation of Origin Declarations and Supporting Documents
The exporter making out an origin declaration shall keep for at least three years a copy
Article 16(8).
Article 23
Discrepancies and Formal Errors
of carrying out the formalities for importing the products shall not ipso facto render the origin declaration null and void if it is duly established that such document does correspond to the products submitted.
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TITLE V
ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
Article 24
Notifications
The customs authorities of the Parties shall provide each other, through the EFTA Secretariat, with information on the composition of the authorization number for approved exporters, where established by a Party, and with the addresses of the customs authorities of the Parties responsible for verifying origin declarations.
Article 25
Verification of Origin Declarations
of the importing Party shall return the origin declaration, or a copy of this document, to the customs authority of the exporting Party, as the case may be, giving the reasons for the inquiry. Any documents and information obtained suggesting that the information given on the origin declaration is incorrect shall be forwarded in support of the request for verification.
the right to request any evidence and to carry out any inspection of the exporter's accounts or any other control considered appropriate.
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Article 26
Dispute Settlement
Disputes between the Parties arising in relation to the verification procedures pursuant
to Article 25, which cannot be settled between the customs authorities of the Parties, or which raise a question as to the interpretation of this Annex, shall be referred to the Sub-Committee
on Customs and Origin Matters. The Sub-Committee shall present a report to the Joint
Committee containing its conclusions.
Article 27
Origin and Classification Information
Upon request of an importer, exporter or producer, the customs authority of a Party
or the competent authority of Singapore, as the case may be, shall provide an opinion concerning the originating status and tariff classification of a product. They shall seek to answer within 90 days after having received the request.
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Article 28
Confidentiality
All information which is by nature confidential or which is provided on a confidential basis shall be covered by the obligation of professional secrecy, in accordance with the respective laws of each Party. It shall not be disclosed by the Parties’ authorities without the express permission of the person or authority providing it.
Article 29
Penalties
Each Party shall provide for penalties to be imposed on any person who draws up or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential tariff treatment.
Article 30
Free Zones
to prevent their deterioration.
TITLE VI FINAL PROVISIONS
Article 31
Sub-Committee on Customs and Origin Matters
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(a) general rules of origin and administrative co-operation as set out in this Annex;
(b) product-specific rules of origin set out in Appendices 2 and 3 to this Annex;
(c) other matters referred to the Sub-Committee by the Joint Committee.
in relation to the verification procedures, as referred to in Article 26 of this Annex.
be elected at the first meeting of the Sub-Committee.
Committee, by the chairperson of the Sub-Committee on his/her own initiative or upon request
of any Party. The venue shall alternate between Singapore and an EFTA State.
Article 32
Explanatory Notes
of this Annex.
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Article 33
Goods in Transit or Storage
The provisions of this Agreement may be applied to goods which comply with the provisions of this Annex and which on the date of entry into force of this Agreement are either
in transit or are in a Party or, in temporary storage in bonded warehouse under customs control or in free zones, subject to the submission to the customs authority of the importing Party, within 4 months of that date, of an origin declaration completed retrospectively by the exporter concerned after the entry into the force of the Agreement together with the documents showing that the goods have been transported directly.
APPENDIX 1 TO ANNEX I
INTRODUCTORY NOTES TO THE LIST IN APPENDIX 2
Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 of Annex I.
Note 2:
2.1 The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.
2.2 Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2.3 Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
2.4 Where, for an entry in the first two columns, a rule is specified in both columns 3 and
4, the exporter may opt, as an alternative, to apply either the rule set out in column 3
or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
Note 3:
3.1 The provisions of Article 5 of Annex I concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party.
Example:
An engine of heading No 8407, for which the rule states that the value of the non- originating materials which may be incorporated may not exceed 40 per cent of the
- 2 -
ex-works price, is made from "other alloy steel roughly shaped by forging" of heading
No ex 7224.
If this forging has been forged in the Party concerned from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Party concerned. The value of the non-originating ingot is thus not taken into account
when adding up the value of the non-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 rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
3.3 Without prejudice to Note 3.2 where a rule states that "materials of any heading" may
be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression "manufacture from materials of any heading, including other materials of heading No ... " means that only materials classified in the same heading as the product
of a different description than that of the product as given in column 2 of the list may be used.
3.4 When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
Example:
The rule for yarns of heading No 5306 to 5308 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
3.5 Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
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However, this does not apply to products which, although they cannot be manufactured from the particular material specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
3.6 Where, in a rule in the list, two percentages are given for the maximum value of non- originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
Note 4:
4.1 The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed
or otherwise processed but not spun.
4.2 The term "natural fibres" includes horsehair of heading No 0503, silk of heading Nos
5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos
5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
4.3 The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used
to manufacture artificial, synthetic or paper fibres or yarns.
4.4 The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
Note 5:
5.1 Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
5.2 However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:
- silk,
- wool,
- 4 -
- coarse animal hair,
- fine animal hair,
- horsehair,
- cotton,
- paper-making materials and paper,
- flax,
- true hemp,
- jute and other textile bast fibres,
- sisal and other textile fibres of the genus Agave,
- coconut, abaca, ramie and other vegetable textile fibres,
- synthetic man-made filaments,
- artificial man-made filaments,
- current conducting filaments,
- synthetic man-made staple fibres of polypropylene,
- synthetic man-made staple fibres of polyester,
- synthetic man-made staple fibres of polyamide,
- synthetic man-made staple fibres of polyacrylonitrile,
- synthetic man-made staple fibres of polyimide,
- synthetic man-made staple fibres of polytetrafluoroethylene,
- synthetic man-made staple fibres of polyphenylene sulphide,
- synthetic man-made staple fibres of polyvinyl chloride,
- other synthetic man-made staple fibres,
- artificial man-made staple fibres of viscose,
- other artificial man-made staple fibres,
- yarn made of polyurethane segmented with flexible segments of polyether whether
or not gimped,
- yarn made of polyurethane segmented with flexible segments of polyester whether
or not gimped,
- products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
- other products of heading No 5605. Example:
- 5 -
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of
the yarn. Example:
A cotton yarn of heading No 5204 made from cotton yarn of heading No 5205 and
synthetic yarn of staple fibres of heading No 5509 is a mixed yarn. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or cotton yarn that does not satisfy the origin rules
(which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the yarn.
Example:
Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading No
5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
5.3 In the case of products incorporating "yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped" this tolerance is 20 per cent in respect of this yarn.
5.4 In the case of products incorporating "strip consisting of a core of aluminium foil or of
a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film", this tolerance is 30 per cent in respect of this strip.
Note 6:
6.1 In the case of those textile products which are marked in the list by a footnote referring
to this note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may
be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.
- 6 -
6.2 Without prejudice to Note 6.3, materials which are not classified within Chapters 50
to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that for a particular textile item, such as fabrics of Chapter
60, yarn must be used, this does not prevent the use of items, such as glass beads because they are not classified within Chapters 50 to 63.
6.3 Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non- originating materials incorporated.
Note 7
7.1 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex
3403, the "specific processes" are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
7.2 For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes" are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
- 7 -
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(ij) isomerization;
(k) in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent
of the sulphur content of the products processed (ASTM D 1266-59 T
method);
(l) in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
(m) in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than
250°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour
or stability shall not, however, be deemed to be a specific process;
(n) in respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush- discharge.
7.3 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex
3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations
do not confer origin.
- 8 -
Page 1 of 104
APPENDIX 2 TO ANNEX I
ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT
MANUFACTURED CAN OBTAIN ORIGINATING STATUS
It is therefore necessary to consult the other parts of the Agreement
Page 2 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 01
Live animals
All the animals of Chapter 1 must
be wholly obtained
Chapter 02
Meat and edible meat offal (13) Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
0301
Live fish
- Ornamental fish
Raising from fry, including fingerlings
- Other
Manufacture in which all the
materials of Chapter 3 used must be wholly obtained
Manufacture of eels from
elvers of heading No. 0301
0302
Fish, fresh or chilled, excluding
fish fillets and other fish meat of heading No. 0304
Manufacture in which all the
materials of Chapter 3 used must be wholly obtained
Manufacture from fry (1) of
heading No. 0301
0303
Fish, frozen, excluding fish fillets
and other fish meat of heading No.
0304
Manufacture in which all the
materials of Chapter 3 used must be wholly obtained
Manufacture from fry (1) of
heading No. 0301
0304
0305
0306
Fish fillets and other fish meat
(whether or not minced), fresh, chilled or frozen
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product, provided that the products having
undergone only salting have a minimum salt content of 18%
Page 3 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Dried products Manufacture from materials of any
heading, including other materials of heading No. 0306
- Flours, meals and pellets of crustaceans, fit for human consumption
Manufacture from materials of any heading, including other materials of heading No. 0306
- Other Manufacture in which all the
materials of Chapter 3 used must be wholly obtained
0307
Molluscs, whether in shell or not,
live, fresh, chilled, frozen, dried, salted or in brine; aquatic
invertebrates other than crustaceans and molluscs, live,
fresh, chilled,
frozen, dried, salted or in brine; flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit for human consumption:
- Dried products Manufacture from materials of any
heading, including other materials of heading No 0307
- Flours, meals and pellets of aquatic invertebrates, fit for human consumption
Manufacture from materials of any heading, including other materials of heading No 0307
- Other Manufacture in which all the materials of Chapter 3 used must be wholly obtained
ex Chapter 04 Dairy produce; birds' eggs; natural
honey; edible products of animal origin, not elsewhere specified or included; except for:
Manufacture in which all the
materials of Chapter 4 used must be wholly obtained
Page 4 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
0403
Buttermilk, curdled milk and
Manufacture in which:
cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- all the materials of Chapter 4
used must be wholly obtained;
- any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex Chapter 05
ex 0502
Chapter 06
Products of animal origin, not elsewhere specified or included; except for:
Prepared pigs', hogs' or boars'
bristles and hair
Live trees and other plants; bulbs,
Manufacture in which all the materials of Chapter 5 used must be wholly obtained
Cleaning, disinfecting, sorting and straightening of bristles and hair
Manufacture in which:
roots and the like; cut flowers and ornamental foliage
- all the materials of Chapter 6
used must be wholly obtained;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
Chapter 07
Chapter 08
Edible vegetables and certain roots and tubers
Edible fruit and nuts; peel of citrus
Manufacture in which all the materials of Chapter 7 used must be wholly obtained
Manufacture in which:
fruits or melons
- all the fruit and nuts used must be wholly obtained;
- the value of any materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product
Page 5 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 09
0901
0902
ex 0910
Chapter 10
ex Chapter 11
ex 1106
Chapter 12
1301
1302
Coffee, tea, maté and spices;
except for:
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Tea, whether or not flavoured
Mixtures of spices
Cereals
Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Lac; natural gums, resins, gum- resins and oleoresins (for example, balsams)
Vegetable saps and extracts; pectic substances, pectinates and pectates;
agar-agar and other
mucilages and thickeners, whether or not modified,
derived from vegetable products:
Manufacture in which all the
materials of Chapter 9 used must be wholly obtained
Manufacture from materials of any heading
Manufacture from materials of any heading
Manufacture from materials of any heading
Manufacture in which all the materials of Chapter 10 used must be wholly obtained
Manufacture in which all the cereals, edible vegetables, roots and tubers of
heading No 0714 or
fruit used must be wholly obtained
Drying and milling of leguminous vegetables of heading No 0708
Manufacture in which all the materials of Chapter 12 used must be wholly obtained
Manufacture in which the value of any materials of heading No 1301 used may
not exceed 50% of the
ex-works price of the product
- Mucilages and thickeners, modified, derived from vegetable products
Manufacture from non-modified mucilages and thickeners
Page 6 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Other
Manufacture in which the value of
all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 14
ex Chapter 15
1501
Vegetable plaiting materials;
vegetable products not elsewhere specified or included
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
Manufacture in which all the
materials of Chapter 14 used must be wholly obtained
Manufacture in which all the materials used are classified
within a
heading other than that of the product
- Fats from bones or waste
- Other
Manufacture from materials of any heading except those of heading
No 0203,
0206 or 0207 or bones of heading No 0506
Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or
of meat and edible
offal of poultry of heading No
0207
1502
Fats of bovine animals, sheep or goats, other than those of heading No 1503:
- Fats from bones or waste
- Other
Manufacture from materials of any heading except those of heading
No 0201,
0202, 0204 or 0206 or bones of heading No 0506
Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1504
ex 1505
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically
modified: Refined lanolin
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture from crude wool grease of heading No 1505
Page 7 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
1506
Other animal fats and oils and
their fractions, whether or not refined, but not chemically modified:
- Solid fractions
- Other
Manufacture from materials of any heading including other materials
of
heading No 1506
Manufacture in which all the materials of Chapter 2 used must be wholly obtained
1507 to 1515
Vegetable oils and their fractions:
- Soya, ground nut, palm, copra,
palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
- Solid fractions, except for that of jojoba oil
- Other
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from other materials of headings No 1507 to 1515
Manufacture in which all the vegetable materials used must be wholly obtained
1516
Animal or vegetable fats and oils
Manufacture in which:
and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinized, whether or not refined, but not further prepared; except for:
- all the materials of Chapter 2
used must be wholly obtained;
- all the vegetable materials used must be wholly obtained. However, materials of headings No 1507, 1508, 1511 and 1513 may be used
Page 8 of 104
HS heading No
(1)
ex 1516.10 -
ex 1516.20 -
Description of product
(2)
Other animal fats and oils and their fractions, of marine mammals
Vegetable fats and oils and their fractions, of hydrogenated
castor oil,
so called “opal wax”
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
1517
Margarine; edible mixtures or
Manufacture in which:
preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516
- all the materials of Chapters 2 and 4 used must be wholly obtained;
- all the vegetable materials used must be wholly obtained. However, materials of headings
1507, 1508, 1511 and 1513 may be used
Chapter 16
ex 1603.00
1604
1605
ex Chapter 17
ex 1701
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
Extracts and juices of meat of whale(13), fish or crustaceans, molluscs or other aquatic invertebrates
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Crustaceans, molluscs or other aquatic invertebrates, prepared or preserved
Sugars and sugar confectionery;
except for:
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
Page 9 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
1702
Other sugars, including chemically
pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not
containing added flavouring or colouring matter; artificial honey, whether or
not mixed with natural honey;
caramel:
- Chemically-pure maltose and fructose
- Other sugars in solid form, flavoured or coloured
- Other
Manufacture from materials of any heading including other materials
of
heading No 1702
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
Manufacture in which all the materials used must already be originating
ex 1703
1704
Molasses resulting from the extraction or refining of sugar, flavoured or coloured
Sugar confectionery (including
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
Manufacture in which:
white chocolate), not containing cocoa
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
Chapter 18
Cocoa and cocoa preparations
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
Page 10 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
1901
Malt extract; food preparations of
flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading No 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
- Malt extract
- Other
Manufacture from cereals of
Chapter 10
Manufacture in which:
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
- Containing 20 % or less by
weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which all the
cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
Page 11 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Containing more than 20 % by
weight of meat, meat offal, fish, crustaceans or molluscs
Manufacture in which:
- all cereals and derivatives
(except durum wheat and its derivatives) used must be wholly obtained;
- all the materials of Chapters 2 and 3 used must be wholly obtained
1903
1904
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or
similar forms
Prepared foods obtained by the
Manufacture from materials of any heading, except potato starch of heading No 1108
Manufacture:
swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, (other than maize
(corn) in grain form or in the form of flakes or other worked grains
(except flour, groats and meal), pre-cooked, or otherwise
prepared, not elsewhere specified or included
- from materials not classified within heading No 1806;
- in which all the cereals and flour (except durum wheat and
its derivatives and Zea indurata maize) used must be wholly obtained;
- in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
1905
ex Chapter 20
ex 2001
Bread, pastry, cakes, biscuits and other bakers' wares, whether or
not
containing cocoa; communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar products
Preparations of vegetables, fruit, nuts or other parts of plants; except for:
Yams, sweet potatoes and similar edible parts of plants containing
5% or
more by weight of starch, prepared or preserved by vinegar or acetic acid
Manufacture from materials of any heading, except those of Chapter
11
Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 12 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 2004 and
ex 2005
2006
2007
Potatoes in the form of flour, meal
or flakes, prepared or preserved otherwise than by vinegar or acetic acid
Vegetables, fruit, nuts, fruit-peel and other parts of plants,
preserved
by sugar (drained, glacé or crystallized)
Jams, fruit jellies, marmalades,
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex- works price of the product
Manufacture in which:
fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex 2008 -
-
-
Nuts, not containing added sugar or spirits
Peanut butter; mixtures based on cereals; palm hearts; maize
(corn)
Other except for fruit and nuts
Manufacture in which the value of the originating nuts and oil seeds
of
heading No 0801, 0802 and
1202 to 1207 used exceeds 60% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which:
cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
Page 13 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2009
Fruit juices and vegetable juices
Manufacture in which:
(including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex Chapter 21
2101
Miscellaneous edible preparations;
except for:
Extracts, essences and
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which:
concentrates, of coffee, tea, maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other coffee substitutes, and extracts, essences and concentrates thereof
- all the materials used are classified within a heading other than that of the product;
- all the chicory used must be wholly obtained
2103
Sauces and preparations therefor;
mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
- Sauces and preparations therefor; mixed condiments and mixed seasonings
- Mustard flour and meal and prepared mustard
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, mustard flour or meal or
prepared mustard may be used
Manufacture from materials of any heading
ex 2104
Soups and broths and preparations
therefor
Manufacture from materials of any
heading, except prepared or preserved vegetables of headings No 2002 to 2005
Page 14 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2106
Food preparations not elsewhere
Manufacture in which:
specified or included
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product
ex Chapter 22
Beverages, spirits and vinegar;
Manufacture in which:
except for:
- all the materials used are classified within a heading other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex works price of the product
2202
Waters, including mineral waters
Manufacture in which:
and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit or vegetable juices of heading No 2009
- all the materials used are classified within a head-ing other than that of the product;
- the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product;
- any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
2207
Undenatured ethyl alcohol of an
Manufacture:
alcoholic strength by volume of 80
% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- from materials not classified within heading Nos 2207 or
2208,
- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used
are already originating, arrack may be used up to a limit of 5 % by volume
Page 15 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2208
Undenatured ethyl alcohol of an
Manufacture:
alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
- from materials not classified within heading No 2207 or
2208;
- in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used
are already originating, arrack may be used up to a limit of 5% by volume
ex Chapter 23
ex 2301
ex 2301.10
2301.20
ex 2303
ex 2306
Residues and waste from the food industries; prepared animal
fodder;
except for:
Whale meal(13); flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
Flours, meals and pellets, of meat or meat offal, of whale(13)
Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
Residues from the manufacture of starch from maize (excluding concentrated
steeping liquors), of
a protein content, calculated on the dry product,
exceeding 40% by weight
Oil cake and other solid residues resulting from the extraction of olive oil,
containing more than 3
% of olive oil
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the maize used must be wholly obtained
Manufacture in which all the olives used must be wholly obtained
Page 16 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 2309
Preparations of a kind used in
animal feeding; except for:
Manufacture in which:
ex 2309.90
Other:
- all the cereals, sugar or molasses, meat or milk used must already be originating;
- all the materials of Chapter 3
used must be wholly obtained
- Fish solubles Manufacture in which all the materials used are classified
within a heading other than that of the product
Chapter 24
ex Chapter 25
ex 2504
ex 2515
ex 2516
Tobacco and manufactured tobacco substitutes
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
Natural crystalline graphite, with enriched carbon content, purified and ground
Marble, merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape, of a thickness not
exceeding 25 cm
Granite, porphyry, basalt, sandstone and other monumental or building stone,
merely cut, by sawing or otherwise, into blocks
or slabs of a rectangular
(including square) shape, of a thickness not exceeding 25 cm
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Enriching of the carbon content, purifying and grinding of crude crystalline graphite
Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
Page 17 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 2518
ex 2519
ex 2520
ex 2524
ex 2525
ex 2530
Chapter 26
ex Chapter 27
ex 2707
ex 2709
Calcined dolomite
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed
containers,
and magnesium oxide, whether or not pure, other than fused
magnesia or dead-burned
(sintered) magnesia
Plasters specially prepared for dentistry
Natural asbestos fibres
Mica powder
Earth colours, calcined or powdered
Ores, slag and ash
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
Oils in which the weight of the aromatic constituents exceeds that of the
non-aromatic constituents, being oils similar to mineral oils obtained by
distillation of high temperature coal tar, of which more than 65% by volume
distils
at a temperature of up to 250°C
(including mixtures of petroleum spirit and benzole), for use as power or heating fuels
Crude oils obtained from bituminous minerals
Calcination of dolomite not
calcined
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, natural magnesium carbonate
(magnesite) may be used
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Manufacture from asbestos concentrate
Grinding of mica or mica waste
Calcination or grinding of earth colours
Manufacture in which all the material used are classified within a heading other than that of the product
Manufacture in which all the material used are classified within a heading other than that of the product
Operations of refining and/or one or more specific process(es)(2)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product
Destructive distillation of bituminous materials
Page 18 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2710
2711
Petroleum oils and oils obtained
from bituminous minerals, other than crude; preparations not elsewhere
specified or included, containing by weight 70% or more of petroleum oils or of
oils
obtained from bituminous
minerals, these oils being the basic constituents of the preparations; waste oils
Petroleum gases and other gaseous hydrocarbons
Operations of refining and/or one
or more specific process(es) (3)
or
Other operations in which all the materials used are
classified
within a heading other than that of the product. However,
materials classified within the same heading may be used provided their value
does not exceed 50% of the ex- works price of the product
Operations of refining and/or one or more specific process(es) (3)
or
Other operations in which all the materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex- works price of the product
2712
Petroleum jelly; paraffin wax,
microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
Operations of refining and/or one
or more specific process(es) (3)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product
Page 19 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2713
Petroleum coke, petroleum
bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
Operations of refining and/or one
or more specific process(es) (2)
or
Other operations in which all the materials used are
classified
within a heading other than that of the product. However,
materials classified within the same heading may be used provided their value
does not exceed 50% of the ex- works price of the product
2714
Bitumen and asphalt, natural;
bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
Operations of refining and/or one
or more specific process(es) (2)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product
2715
Bituminous mixtures based on
natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Operations of refining and/or one
or more specific process(es) (2)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product
Page 20 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 28
Inorganic chemicals; organic or
inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
ex 2805
"Mischmetall" Manufacture by electrolytic or
thermal treatment in which the value of all the materials used does not exceed 50 % of the ex- works price of the product
ex 2811
ex 2833
ex 2840
ex Chapter 29
Sulphur trioxide
Aluminium sulphate
Sodium perborate
Organic chemicals; except for:
Manufacture from sulphur dioxide
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Manufacture from disodium tetraborate pentahydrate
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20 % of the ex-
works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 21 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 2901
Acyclic hydrocarbons for use as
power or heating fuels
Operations of refining and/or one
or more specific process(es) (2)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes, for use as power or heating fuels
Operations of refining and/or one
or more specific process(es) (2)
or
Other operations in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used, provided their value does not exceed 50% of the
ex- works price of the product
ex 2905
Metal alcoholates of alcohols of
this heading and of ethanol
Manufacture from materials of any
heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
Page 22 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2915
2917
Saturated acyclic monocarboxylic
acids and their anhydrides, halides, peroxides and peroxyacids; their
halogenated,
sulphonated, nitrated or nitrosated derivatives
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any
heading. However, the value of all the materials of headings Nos
2915 and
2916 used may not exceed 20% of the ex-works price of the product
Manufacture from materials of any heading
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
2921
Amine-function compounds Manufacture from materials of any heading
ex 2932 -
-
Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the
materials of heading No 2909 used may not exceed 20% of the
ex-works price of
the product
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 23 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
2933
2934
ex Chapter 30
3002
Heterocyclic compounds with
nitrogen hetero-atom(s) only
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
Pharmaceutical products; except for:
Human blood; animal blood prepared for therapeutic, prophylactic or
diagnostic uses; antisera and other blood fractions and modified immunological
products, whether or not obtained by means of biotechnological processes;
vaccines, toxins, cultures of micro-organisms
(excluding yeasts) and similar
products:
Manufacture from materials of any
heading. However, the value of all the materials of heading Nos 2932 and 2933
used may not exceed
20% of the ex-works price of the product
Manufacture from materials of any heading. However, the value of all the
materials of heading Nos
2932, 2933 and 2934 used may not exceed 20% of the
ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20% of the ex-
works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
- Products consisting of two or
more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for
retail sale
Manufacture from materials of any
heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 24 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Other:
- - Human blood
- - Animal blood prepared for therapeutic or prophylactic uses
- - Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
- - Haemoglobin, blood
globulins and serum globulins
Manufacture from materials of any heading, including other materials of
heading No 3002. The
materials of this description may also be used,
provided their value does not exceed 20% of the ex- works price of the
product
Manufacture from materials of any heading, including other materials of
heading No 3002. The materials of this description may also be
used, provided
their value does not exceed 20% of the ex-works price of the product
Manufacture from materials of any heading, including other materials of
heading No 3002. The materials of this description may also be
used, provided
their value does not exceed 20% of the ex-works price of the product
Manufacture from materials of any heading, including other materials of
heading No 3002. The
materials of this description may also be used,
provided their value does not exceed 20% of the ex- works price of the
product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 25 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3003 and
3004
- - Other
Medicaments (excluding goods of heading No 3002, 3005 or 3006):
Manufacture from materials of any
heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
- Obtained from amikacin of
heading No 2941
- Other
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20% of the ex works price of the product
Manufacture in which:
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the
- all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20%
of the ex-works price of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
value of all the materials used does not exceed 50 % of the ex–works price of the product
ex 3006
Waste pharmaceuticals specified in note 4 (k) to this Chapter
The origin of the product in its original classification shall be retained
ex Chapter 31
Fertilizers; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 26 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 3105
Mineral or chemical fertilizers
Manufacture in which: Manufacture in which the
containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter,
in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
- all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product;
value of all the materials used does not exceed 50 % of the ex–works price of the product
- sodium nitrate
- calcium cyanamide
- potassium sulphate
- magnesium potassium sulphate
- the value of all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 32
ex 3201
3203
Tanning or dyeing extracts;
tannins and their derivatives; dyes, pigments and other coloring
matter;
paints and varnishes; putty and other mastics; inks; except
for:
Tannins and their salts, ethers, esters and other derivatives
Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin:
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20% of the ex-
works price of the product
Manufacture from tanning extracts of vegetable origin
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 27 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Pigments of vegetable origin for
colouring egg and chicken with a basis of flower and chili oleoresins
- Other
Manufacture from oleoresins
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20% of the ex-
works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex–works price of the product
3204 to 3206
Synthetic organic colouring
matter, colour lakes; preparations and other colouring matter
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the ex–works price of the product
ex Chapter 33
Essential oils and resinoids;
perfumery, cosmetic or toilet preparations, except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 28 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3301
ex Chapter 34
Essential oils (terpeneless or not),
including concretes and absolutes; resinoids; extracted oleoresins;
concentrates of essential oils in fats, in fixed oils, in waxes or the like,
obtained by enfleurage or maceration; terpenic by-products
of the
deterpenation of essential oils; aqueous distillates and aqueous solutions of
essential oils
Soap, organic surface-active agents, washing preparations, artificial waxes,
prepared waxes,
polishing or scouring preparations, candles and similar
articles, modeling pastes, “dental waxes” and dental preparations
with a
basis of plaster, except for:
Manufacture from materials of any
heading, including materials of a different “group”(4) in this heading. However, materials classified within the same group may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20% of the ex-
works price of the product
Manufacture in which the
value of all the materials used does not 50 % of the
ex–works price
of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
ex 3403
Lubricating preparations
containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70% by weight
Operations of refining and/or one
or more specific process(es)(2)
or
Other operations in which all the materials used are
classified
within a heading other than that of the product. However,
materials classified within the same heading may be used provided their value
does not exceed 50% of the ex- works price of the product
Page 29 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3404
Artificial waxes and prepared
waxes:
- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
- Other
Manufacture from materials of any
heading, except:
Manufacture in which the
value of all the materials used
- hydrogenated oils having the character of waxes of heading No 1516;
- fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
- materials of heading No 3404
does not exceed 50 % of the ex-works price of the product
ex Chapter 35
Albuminoidal substances;
modified starches; glues; enzymes;
except for:
However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within the
same heading may be used provided their value does not exceed 20% of the ex-
works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 30 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3505
Dextrins and other modified
starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
- Starch ethers and esters Manufacture from materials of any heading, including other materials
of heading No 3505
Manufacture in which the value of all the materials used does not 50 % of the
ex-
works price of the product
- Other Manufacture from materials of any
heading, except those of heading
No 1108
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
3507
Enzymes; prepared enzymes not
elsewhere specified or included
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Chapter 36
Explosives; pyrotechnic products;
pyrophoric alloys; certain combustible preparations
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the ex–works price of the product
ex Chapter 37
Photographic or cinematographic
goods; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 31 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3701
Photographic plates and film in
the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
- Instant print film for color photography in packs
Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30% of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
- Other Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702.
However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
3702
3704
Photographic film in rolls,
sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
Photographic plates, film paper, paperboard and textiles, exposed but not developed
Manufacture in which all the
materials used are classified within a heading other than heading No 3701 or 3702
Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Page 32 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 38
Miscellaneous chemical products;
except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 3801 -
Colloidal graphite in suspension
in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
- Graphite in paste form, being a
mixture of more than 30% by weight of graphite with mineral oils
Manufacture in which the value of
all the materials of heading No
3403 used does not exceed 20% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 3803
ex 3805
ex 3806
ex 3807
Refined tall oil
Spirits of sulphate turpentine, purified
Ester gums
Wood pitch (wood tar pitch)
Refining of crude tall oil
Purification by distillation or refining of raw spirits of sulphate turpentine
Manufacture from resin acids
Distillation of wood tar
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Page 33 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3808
3809
3810
3811
Insecticides, rodenticides,
fungicides, herbicides, anti- sprouting products and plant- growth
regulators, disinfectants and similar products, put up in
forms or packings
for retail sale or as preparations or articles (for example, sulphur-treated
bands, wicks and candles, and fly-papers)
Finishing agents, dye carriers to accelerate the dyeing or fixing of
dyestuffs and other products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather
or like industries,
not elsewhere specified or included
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
Manufacture in which the value of all the materials of heading No
3811
used does not exceed 50% of the ex-works price of the product
- Other Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
Page 34 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3812
3813
3814
3818
3820
3822
Prepared rubber accelerators;
compound plasticizers for rubber
or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
Preparations and charges for fire- extinguishers; charged fire- extinguishing grenades
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical
compounds doped for use in electronics
Anti-freezing preparations and prepared de-icing fluids
Diagnostic or laboratory reagents on a backing and prepared diagnostic or
laboratory reagents, whether or not on a backing, other than those of heading
3002 or
3006; certified reference materials
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Page 35 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3823
Industrial monocarboxylic fatty
acids; acid oils from refining;
industrial fatty alcohols:
- Industrial monocarboxylic fatty acids, acid oils from refining
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
- Industrial fatty alcohols Manufacture from materials of any
heading including other materials of heading No 3823
3824
Prepared binders for foundry moulds or cores; chemical products and
preparations of the chemical or allied industries
(including those consisting
of mixtures of natural products), not elsewhere specified or included
- The following of this heading:
Prepared binders for foundry moulds or cores based on natural resinous products
Naphthenic acids, their water insoluble salts and their esters
Sorbitol other than that of heading No 2905
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of
ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Ion exchangers
Getters for vacuum tubes
Page 36 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Alkaline iron oxide for the
purification of gas
Ammoniacal gas liquors and spent oxide produced in coal gas purification
Sulphonaphthenic acids, their water insoluble salts and their esters
Fusel oil and Dippel's oil
Mixtures of salts having different anions
Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
- Other
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
3901
Polymers of ethylene, in primary forms:
Manufacture in which:
Manufacture in which the value of all the materials used
- Addition homopoly-merization products in which a single monomer contributes more than
99% by weight to the total polymer content
- the value of all the materials used does not exceed 50% of the ex-works price of the product;
- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product (5)
does not exceed 50% of the
ex-works price of the product
- Other Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may
be used, provided their value does not exceed 20% of the ex-works price of the product (5)
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
3902 to 3906
Polymers of propylene or other
olefins; Polymers of styrene; Polymers of vinyl chloride or of other halogenated olefins; Polymers of vinyl acetate or other vinyl esters; Acrylic polymers; all in primary forms
Manufacture in which all the
materials used are classified within a Chapter other than Chapter 39.
However, materials classified within Chapter 39 may
be used, provided their
value does not exceed 20% of the ex-works price of the product (5)
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
Page 37 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3907
Polyacetals, other polyethers and
epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- Copolymer, made from polycarbonate and acrylonitrile- butadiene-styrene copolymer
(ABS)
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, materials classified within
the same heading may be used provided their value does not exceed 50% of the ex-
works price of the product(5)
- Polyester
- Other
Manufacture in which all the
materials used are classified within a Chapter other than
Chapter 39.
However, materials of Chapter 39 may be used, provided their value does not
exceed 20%
of the ex-works price of the product and/or manufacture from
polycarbonate of tetrabromo-
(bisphenol A)
Manufacture in which all the materials used are classified within a Chapter
other than Chapter 39. However, materials classified within Chapter 39 may
be
used, provided their value does not exceed 20% of the ex-works price of the
product(5)
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 38 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3908 to 3911
3912
3913 to 3914
3915
Polyamides; Amino-resins,
phenolic resins and polyurethanes; Silicones; Petroleum resins, coumumarone-inede resins, polyterpenes, polysulphides, polysulphones and other products; all in primary forms
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
Natural polymers and modified natural polymers not elsewhere specified or included; Ion- exchangers based on polymers of heading Nos. 3901 to 3913, in primary forms
Waste, parings and scrap, of plastic
Manufacture in which all the
materials used are classified within a Chapter other than Chapter 39.
However, materials classified within Chapter 39 may
be used, provided their
value does not exceed 20% of the ex-works price of the product(5)
Manufacture in which the value of any materials classified in the
same
heading as the product does not exceed 20% of the ex-works price of the
product
Manufacture in which all the materials used are classified within a Chapter
other than Chapter 39. However, materials classified within Chapter 39 may
be
used, provided their value does not exceed 20% of the ex-works price of the
product(5)
Manufacture in which all the materials used are classified within a Chapter
other than Chapter 39. However, materials classified within Chapter 39 may
be
used, provided their value does not exceed 20% of the ex-works price of the
product(5)
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 39 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
3916 to 3921
Semi-manufactures and articles of
plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex
3921,
for which the rules are set out below:
- Flat products, further worked than only surface-worked or cut into forms other than
rectangular (including square); other products, further worked than only surface-worked
Manufacture in which all the materials used are classified within a Chapter
other than Chapter 39. However, materials classified within Chapter 39 may
be
used, provided their value does not exceed 50% of the ex-works price of the
product(5)
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
- Other:
- - Addition
homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content
- - Other
Manufacture in which:
- the value of all the materials used does not exceed 50% of the ex-works price of the product;
- the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product(5)
Manufacture in which all the materials used are classified within a Chapter
other than Chapter 39. However, materials classified within Chapter 39 may
be
used, provided their value does not exceed 20% of the ex-works price of the
product(5)
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
Page 40 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 3916 and
Profile shapes and tubes
Manufacture in which:
Manufacture in which the
ex 3917
- the value of all the materials used does not exceed 50% of the ex-works price of the product;
- the value of any materials classified within the same heading as the product does not exceed 20% of the ex-works price of the product
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
ex 3920 -
Ionomer sheet or film
Manufacture from a thermoplastic partial salt which is a copolymer
of
ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and
sodium
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
- Sheets of regenerated cellulose,
polyamides or polyethylene
Manufacture in which the value of
any materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
ex 3921
Foils of plastic, metallized Manufacture from highly transparent polyester foils with a thickness of less than 23 micron(6)
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
3922 to 3925
3926
Articles of plastics
Other articles of plastics and articles of other materials of headings Nos. 39.01 to 39.14
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
ex Chapter 40
Rubber and articles thereof;
except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
ex 4001 Laminated slabs of crepe rubber for shoes
Lamination of sheets of natural rubber
Page 41 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 4002
Latex Manufacture in which the value of
all the materials used does not exceed 40% of the ex-works price of the product
4005
4012
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre
treads and tyre flaps, of
rubber:
Manufacture in which the value of all the materials used, except natural
rubber, does not exceed
50% of the ex-works price of the product
- Retreaded pneumatic, solid or
cushion tyres, of rubber
- Other
Retreading of used tyres
Manufacture from materials of any heading, except those of heading No 4011 or 4012
ex 4017
Articles of hard rubber Manufacture from hard rubber
ex Chapter 41
Raw hides and skins (other than
furskins) and leather; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
ex 4102
4104
4105
Raw skins of sheep or lambs,
without wool on
Tanned or crust hides and skins of bovine (including buffalo) or equine
animals, without hair on, whether or not split, but not
further prepared
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Removal of wool from sheep or
lamb skins, with wool on
Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 42 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
4106
4107 and
4112
4113
Tanned or crust hides and skins of
other animals, without wool or hair on, whether or not split, but not further prepared
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals or of sheep or lamb, without wool or hair on, whether or not split, other than leather of heading 4114
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other animals, without wool or
hair on, whether
or not split, other than leather of heading 4114
Retanning of pre-tanned leather
or
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture from materials of any heading, except headings 4104
to
4113
Manufacture from materials of any heading, except headings 4104
to
4113
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
ex 4114
Chapter 42
ex Chapter 43
ex 4302
Patent leather and patent
laminated leather; metallised leather
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Furskins and artificial fur;
manufactures thereof; except for:
Tanned or dressed furskins, assembled:
Manufacture from materials of
headings 4104 to 4106, 4112 or
4113, provided that their total value does not exceed 50 % of the ex–woks price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
- Plates, crosses and similar forms
Bleaching or dyeing, in addition to cutting and assembly of non- assembled tanned or dressed furskins
- Other Manufacture from non-assembled, tanned or dressed furskins
Page 43 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
4303
ex Chapter 44
ex 4403
ex 4407
ex 4408
ex 4409
Articles of apparel, clothing
accessories and other articles of furskin
Wood and articles of wood; wood charcoal; except for:
Wood roughly squared
Wood sawn or chipped lengthwise, sliced or peeled, of a
thickness
exceeding 6 mm, planed, sanded or end-jointed
Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm,
spliced, and other wood sawn lengthwise,
sliced or peeled of a thickness not
exceeding 6 mm, planed, sanded
or end-jointed
Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or end- jointed:
Manufacture from non-assembled
tanned or dressed furskins of heading No 4302
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
Planing, sanding or end-jointing
Splicing, planing, sanding or end- jointing
- Sanded or end-jointed Sanding or end-jointing
- Beadings and mouldings Beading or moulding
ex 4410 to ex
4413
ex 4415
Beadings and mouldings, including moulded skirting and other moulded boards
Packing cases, boxes, crates, drums and similar packings, of wood
Beading or moulding
Manufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other coopers' products and parts
thereof, of wood
Manufacture from riven staves, not further worked than sawn on the two principal surfaces
Page 44 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex 4418 -
Builders' joinery and carpentry
of wood
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
- Beadings and mouldings Beading or moulding
4420
ex 4421
ex Chapter 45
Wood marquetry and inlaid wood;
caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
Match splints; wooden pegs or pins for footwear
Cork and articles of cork; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from wood of any heading, except drawn wood of heading No 4409
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the ex–works price of the product
4503
Articles of natural cork Manufacture from cork of heading
No 4501
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper or paperboard
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 45 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 48
4810
ex 4811
4816
Paper and paperboard; articles of
paper pulp, of paper or of paperboard; except for:
Paper and paperboard, coated on one or both sides with kaolin
(China clay)
or other inorganic substances, with or without a binder, and with no other
coating, whether or not surface-coloured, surface-decorated or printed, in rolls
or rectangular (including square) sheets, of any size
Paper and paperboard, ruled, lined or squared only
Carbon paper, self-copy paper and other copying or transfer papers
(other
than those of heading No
4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from paper-making materials of Chapter 47
Manufacture from paper-making materials of Chapter 47
Manufacture in which all the materials used are classified within a heading other than heading No 4809
ex 4818
Toilet paper Manufacture from paper-making
materials of Chapter 47
ex 4823
ex Chapter 49
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
Manufacture from paper-making materials of Chapter 47
Manufacture in which all the materials used are classified
within a
heading other than that of the product
printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
Manufacture from materials not
classified within heading No 4909
or 4911
Page 46 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 50
Silk; except for: Manufacture in which all the
materials used are classified
within a heading other than that of the product
ex 5003
5004 to ex
5006
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
Silk yarn and yarn spun from silk waste
Carding or combing of silk waste
Manufacture from (7) :
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- other natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Manufacture from yarn (7)
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
Page 47 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 51
5106 to 5110
Wool, fine or coarse animal hair;
horsehair yarn and woven fabric;
except for:
Yarn of wool, of fine or coarse animal hair or of horsehair
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from (7) :
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Page 48 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5111 to 5112
Woven fabrics of wool, of fine or
Manufacture from yarn (7)
Manufacture by dyeing
coarse animal hair or of horsehair: or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Manufacture by coating / flame resistance treatment accompanied by at least
two additional preparatory or finishing operations (11) making the fabric ready
for further use, provided that the coating / flame resistance
treatment
covers 100 % of the surface of at least one side of the product and on condition
that the value of the non- originating fabric used does not exceed 50 % of the
ex- works price of the product
animal hair or of horsehair:
Manufacture from yarn (7)
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Manufacture by dyeing
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
Page 49 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 52
Cotton; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
5204 to 5207
Yarn and thread of cotton Manufacture from (7):
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5208 to 5212
Woven fabrics of cotton:
Manufacture from yarn (7)
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Manufacture by coating / flame resistance treatment accompanied by at least
two additional preparatory or finishing operations (11) making the fabric ready
for further use, provided that the coating / flame resistance
treatment
covers 100 % of the surface of at least one side of the product and on condition
that the value of the non- originating fabric used does not exceed 50 % of the
ex- works price of the product
Page 50 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 53
5306 to 5308
Other vegetable textile fibers;
paper yarn and woven fabrics of paper yarn; except for:
Yarn of other vegetable textile fibres; paper yarn
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from (7):
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5309
Woven fabrics of flax: Manufacture from yarn (7)
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
5310 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
Manufacture from yarn (7)
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Page 51 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5401 to 5406
Yarn, monofilament and thread of
man-made filaments
Manufacture from (7):
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5407 and
5408
Woven fabrics of man-made
filament yarn:
- Incorporating rubber thread Manufacture from single yarn (7)
Page 52 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product
- Other Manufacture from (7): Manufacture by dyeing
- coir yarn,
- natural fibres,
- man-made staple fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Manufacture by coating / flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance
treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Page 53 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5501 to 5507
Man-made staple fibres Manufacture from chemical materials or textile pulp
Printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerizing, heat setting, raising, calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating, mending and burling) where the
value of the unprinted fabric used does not exceed
50 % of the ex-works price
of the product
5508 to 5511
Yarn and sewing thread of man- made staple fibres
Manufacture from (7):
5512 to 5516
Woven fabrics of man-made staple fibres:
- Incorporating rubber
thread
- raw silk or silk waste carded or combed or otherwise prepared for spinning,
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Manufacture from single yarn (7)
Page 54 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
- Other Manufacture from (7):
- coir yarn,
- natural fibres,
- man-made staple fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper
Printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerizing, heat setting, raising, calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating, mending and burling) where the
value of the unprinted fabric used does not exceed
50 % of the ex-works price
of the product
Manufacture by dyeing
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Page 55 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
ex Chapter 56
Wadding, felt and non-wovens;
special yarns; twine, cordage,
Manufacture from (7):
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does not
exceed
50 % of the ex-works price of the product
5602
ropes and cables and articles thereof; except for:
Felt, whether or not impregnated, coated, covered or laminated:
- coir yarn,
- natural fibres,
- chemical materials or textile pulp, or
- paper-making materials
- Needleloom felt
Manufacture from (7):
- natural fibres,
- nylon staples fibres of heading
Nos. 5501 or 5503,
- chemical materials or textile pulp
Page 56 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
However:
- polypropylene filament of heading No 5402,
- polypropylene fibres of heading
Nos 5503 or 5506 or
- polypropylene filament tow of heading No 5501,
may be used
- Other Manufacture from (7):
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like
of heading No 5404 or
5405, impregnated, coated, covered or sheathed with
rubber or plastics:
- natural fibres,
- nylon staples fibres of heading
Nos. 5501 or 5503
- man-made staple fibres made from casein, or
- chemical materials or textile pulp
- Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
- Other Manufacture from (7):
- natural fibres not carded or combed or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5605
Metallized yarn, whether or not
Manufacture from (7):
gimped, being textile yarn, or strip or the like of heading No 5404 or
5405, combined with metal in the form of thread, strip or powder or covered with metal
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Page 57 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5606
Gimped yarn, and strip and the
Manufacture from (7):
like of heading No 5404 or 5405 , gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn
(including flock chenille yarn);
loop wale-yarn
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Chapter 57
Carpets and other textile floor
coverings:
- Of needleloom felt: Manufacture from (7):
- natural fibres,
- nylon filament yarn of heading
No. 5402,
- nylon staple fibres of heading
No 5501 or 5503, or
- chemical materials or textile pulp
However:
- polypropylene filament of heading No 5402,
- polypropylene fibres of heading
No 5503 or 5506 or
- polypropylene filament tow of heading No 5501,
of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not
exceed 40% of the ex-works price of the product
Jute fabric may be used as a backing for carpets of needleloom felt
Page 58 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Other felt Manufacture from (7):
- natural fibres not carded or combed or otherwise prepared for spinning,
- nylon filament yarn of heading
No 5402,
- nylon staple fibres of heading
No 5501 or 5503, or
- chemical materials or textile pulp
However:
- polypropylene filament of heading No 5402,
- polypropylene fibres of heading
No 5503 or 5506, or
- polypropylene filament tow of heading No 5501,
- Other:
of which the denomination in all cases of a single filament or fibre is less
than 9 decitex may be used provided their value does not
exceed 40% of the
ex-works price of the product
- - of polyester or acrylic fibres
Manufacture from (7):
- coir or jute yarn,
- natural fibres,
- nylon filament yarn of heading
No 5402,
- nylon staple fibres of heading
No 5501 or 5503, or
- chemical materials or textile pulp
Page 59 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
However:
- polypropylene filament of heading No 5402,
- polypropylene fibres of heading
No 5503 or 5506, or
- polypropylene filament tow of heading No 5501,
- - Other
of which the denomination in all cases of a single filament or fibre is less
than 9 decitex may be used provided their value does not
exceed 40% of the
ex-works price of the product
Jute fabric may be used as a backing for carpets of polyester or acrylic fibres
Manufacture from (7):
- coir or jute yarn,
- synthetic or artificial filament yarn,
- natural fibres, or
- man-made staple fibres not carded or combed or otherwise processed for spinning
5801
Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 5802 or 5806
Jute fabric may be used as a
backing for other carpets
- Combined with rubber thread
Manufacture from single yarn (7)
Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Page 60 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
For cotton fabrics classified
in this heading: Manufacture from cotton yarn and printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)
- Other
Manufacture from (7):
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching, mercerizing, heat setting,
raising, calendering, shrink resistance processing, permanent finishing,
decatizing, impregnating, mending and burling) where the value of the unprinted
fabric used does not exceed
50 % of the ex-works price of the
product
Manufacture by dyeing
- natural fibres, or
- chemical materials or textile pulp
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
Page 61 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
or
For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two
preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed
50 % of the ex-works price of the product
Page 62 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5802 to 5803
Terry towelling and similar woven
terry fabrics, other than narrow fabrics of heading No 5806; tufted textile
fabrics, other than products of heading No 5703; gauze, other than narrow
fabrics of heading No
5806:
- Combined with rubber thread
Manufacture from single yarn (7)
Manufacture by dyeing accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two
preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)
or
Page 63 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Other
Manufacture from:
Printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerizing, heat setting, raising, calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating, mending and burling) where the
value of the unprinted fabric used does not exceed
50 % of the ex-works price
of the product
Manufacture by dyeing
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
For cotton fabrics classified in this heading: Manufacture from cotton yarn and printing accompanied by at least two
preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)
or
Page 64 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5804
Tulles and other net fabrics, not including woven, knitted or crocheted
fabrics; lace in the piece, in strips or in motifs, other than fabrics of
headings 60.02 to
60.06:
Printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerizing, heat setting, raising, calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating, mending and burling) where the
value of the unprinted fabric used does not exceed
50 % of the ex-works price
of the product
- Combined with rubber thread Manufacture from single yarn (7)
- Other Manufacture from (7):
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Page 65 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5805
5806
Hand-woven tapestries of the
types gobelins, flanders, aubusson, beauvais and the like, and needle- worked
tapestries (for example, petit point, cross stitch), whether
or not made
up
Narrow-woven fabrics, other than goods of heading No. 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
Manufacture in which all the
materials used are classified
within a heading other than that of the product
- Combined with rubber thread
Manufacture from single yarn (7)
- Other Manufacture from (7):
For cotton fabrics classified
in this heading: Manufacture from cotton yarn and printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling)
- natural fibres, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Page 66 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5807 to 5809
Labels, badges and similar articles
of textile materials, in the piece, in strips or cut to shape or size, not
embroidered; Braids in the piece; ornamental trimmings in the piece, without
embroidery, other than knitted or crocheted; tassels, pompons and similar
articles; Woven fabrics of metal thread and woven fabrics of metallized
yarn
of heading No 5605, of a kind used in apparel, as furnishing fabrics or
of similar purposes, not elsewhere specified or included:
- Combined with rubber thread Manufacture from single yarn (7)
- Other Manufacture from (7):
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Page 67 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5810
Embroidery in the piece, in strips
or in motifs
Manufacture in which:
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No. 5810:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
- Combined with rubber thread Manufacture from single yarn (7)
- Other Manufacture from (7):
- natural fibres, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Page 68 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5901
Textile fabrics coated with gum or
amylaceous substances, of a kind used for the outer covers of books or the
like; tracing cloth; prepared painting canvas; buckram and similar stiffened
textile fabrics of
a kind used for hat foundations
Manufacture from yarn
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
5902
Tyre cord fabric of high tenacity
yarn of nylon or other polyamides, polyesters or viscose rayon
Manufacture from chemical
materials or textile pulp
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
coated, covered or laminated with plastics, other than those of heading No 5902
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
Page 69 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5904
5905
Linoleum, whether or not cut to
shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Textile wall coverings:
Manufacture from yarn (7)
- Impregnated, coated, covered or laminated with rubber, plastics
or other materials
- Other
Manufacture from yarn
Manufacture from (7):
- coir yarn,
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not
exceed 50 % of the ex-works price of the product
Page 70 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5906
Rubberized textile fabrics, other
than those of heading No 5902:
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
- Knitted or crocheted fabrics Manufacture from:
- natural fibres,
- man-made staple fibres not
- chemical materials or textile pulp
- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials
Manufacture from chemical materials
- Other Manufacture from yarn
5907
Textile fabrics otherwise
impregnated, coated or covered; painted canvas being theatrical scenery,
studio back-cloths or
the like
Manufacture from yarn
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does
not
exceed 50 % of the ex-works price of the product
Manufacture by coating /
flame resistance treatment accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the coating / flame resistance treatment covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
Page 71 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
5908
Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted
gas mantle fabric therefor, whether or not
impregnated:
- Incandescent gas mantles,
impregnated
Manufacture from tubular knitted
gas mantle fabric
- Other Manufacture in which all the materials used are classified
within a heading other than that of the product
5909 to 5911
Textile articles of a kind suitable
for industrial use:
- Polishing discs or rings other than of felt of heading No 5911
- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless
with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading No 5911
Manufacture from yarn or waste fabrics or rags of heading No
6310
Manufacture from (7):
- coir yarn,
- the following materials:
- yarn of polytetra- fluoroethylene, (8)
- yarn, multiple, of polyamide, coated impregnated or
covered with a phenolic resin,
- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
- monofilaments of polytetrafluoroethylene, (8)
- yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,
5911
Manufacture by coating / flame resistance treatment accompanied by at least
two additional preparatory or finishing operations (11) making the fabric ready
for further use, provided that the coating / flame resistance
treatment
covers 100 % of the surface of at least one side of the product and on condition
that the value of the non- originating fabric used does not exceed 50 % of the
ex- works price of the product
Page 72 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- glass fibre yarn, coated with
phenol resin and gimped with acrylic yarn, (8)
- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 – cyclohexanediethanol and isophthalic acid,
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
- monofilaments of polyamide of heading No. 5404
- Other
Manufacture from (7):
5911
- coir yarn,
- natural fibres,
- man-made staple fibres not carded or combed or otherwise processed for spinning, or
- chemical materials or textile pulp
Manufacture by coating / flame resistance treatment accompanied by at least
two additional preparatory or finishing operations (11) making the fabric ready
for further use, provided that the coating / flame resistance
treatment
covers 100 % of the surface of at least one side of the product and on condition
that the value of the non- originating fabric used does not exceed 50 % of the
ex- works price of the product
Page 73 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 60
Knitted or crocheted fabrics Manufacture from yarn
Manufacture by dyeing
accompanied by at least two additional preparatory or finishing operations (11) making the fabric ready for further use, provided that the dyeing covers 100 % of the surface of at least one side of the product and on condition that the value of the non- originating fabric used does not exceed 50 % of the ex- works price of the product
or
Manufacture by coating / flame resistance treatment accompanied by at least
two additional preparatory or finishing operations (11) making the fabric ready
for further use, provided that the coating / flame resistance
treatment
covers 100 % of the surface of at least one side of the product and on condition
that the value of the non- originating fabric used does not exceed 50 % of the
ex- works price of the product
or
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendering,
shrink resistance processing, permanent finishing, decatizing, impregnating,
mending and burling) where the value of the unprinted fabric used does not
exceed
50 % of the ex-works price of the product
Page 74 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 61
Chapter 62
ex Chapter 63
6310
Articles of apparel and clothing
accessories knitted or crocheted:
Articles of apparel and clothing accessories, not knitted or crocheted
Other made-up textile articles; sets; worn clothing and worn textile articles; rags, except for :
Used or new rags, scrap twine, cordage, rope and cables and worn out of articles of twine, cordage, rope or cables, of textile materials
Manufacture in which all the
materials used are classified
within a Chapter other than that of the product, provided that the
value
of the non-originating fabric used does not exceed 50 % of the ex-works price of
the product (12)
Manufacture in which all the materials used are classified
within a
Chapter other than that of the product, provided that the
value of the
non-originating fabric used does not exceed 50 % of the ex-works price of the
product (12)
Manufacture in which all the materials used are classified
within a
Chapter other than that of the product, provided that the
value of the
non-originating fabric used does not exceed 50 % of the ex-works price of the
product (12)
Manufacture in which all the materials used are wholly obtained
soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
Manufacture from materials of any
heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
Page 75 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
6402
Footwear with outher soles and
Manufacture in which:
uppers of rubber or plastics
- all the materials used are classified within a heading other than that of the product, except uppers or parts thereof, other than stiffeners, of heading No
6406;
- the value of all the materials used does not exceed 60% of the ex-works price of the product
6403
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Footwear with outer soles of rubber, plasticsof leather or
Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
Manufacture in which:
composition leather and uppers of textile materials
- all the materials used are
classified within a heading other than that of the product, except uppers or parts thereof, other than stiffeners, of heading No
6406;
- the value of all the materials used does not exceed 60% of the ex-works price of the product
6405
Other footwear Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
Page 76 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
6406
ex Chapter 65
6503
Parts of footwear (including
uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Headgear and parts thereof, except for:
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture from yarn or textile fibres (9)
Chapter 66
Umbrellas, sun umbrellas, walking- Manufacture in which all the
sticks, seat-sticks, whips, riding- crops and parts thereof
materials used are classified
within a heading other than that of the product
Chapter 67
ex Chapter 68
ex 6803
ex 6812
ex 6814
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
Articles of slate or of agglomerated slate
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product.
Manufacture from worked slate
Manufacture from materials of any heading
Manufacture from worked mica
(including agglomerated or reconstituted mica)
Page 77 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 69
ex Chapter 70
Ceramic products Manufacture in which all the
materials used are classified
within a heading other than that of the product
Glass and glassware; except for: Manufacture in which all the materials used are classified
within a heading other than that of the product
ex 7003
ex 7004 and ex 7005
7006
Glass with a non-reflecting layer
Glass of heading No 7003, 7004 or 7005, bent, edgeworked, engraved, drilled,
enamelled or
otherwise worked, but not framed or fitted with other
materials:
Manufacture from materials of heading No 7001
- Glass plate substrate coated
with dielectric thin film, semi- conductor grade, in accordance with SEMII standards (10)
- Other
Manufacture from non-coated
glass plate substrate of heading No
7006
Manufacture from materials of heading No 7001
7007
7008
7009
7010
Safety glass, consisting of toughened (tempered) or laminated glass
Multiple-walled insulating units of glass
Glass mirrors; whether or not framed, including rear-view mirrors
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers,
of glass, of a kind used for the conveyance or packing of goods; preserving jars
of glass; stoppers, lids and other closures,
of glass
Manufacture from materials of heading No 7001
Manufacture from materials of heading No 7001
Manufacture from materials of heading No 7001
Manufacture in which all the materials used are classified
within a
heading other than that of the product
or
Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product
Page 78 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7013
Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes
(other than
that of heading No
7010 or 7018)
Manufacture in which all the
materials used are classified
within a heading other than that of the product
or
Cutting of glassware, provided the
value of the uncut glassware does not exceed 50% of the ex-works price of the product
or
Hand-decoration (with the
exception of silk-screen printing) of hand-blown glassware, provided the value of the hand- blown glassware does not exceed
50% of the ex-works price of the product
ex 7019 -
Articles (other than yarn) of
glass fibres
Manufacture from:
- uncoloured slivers, rovings, yarn or chopped strands, or
- glass wool
ex Chapter 71
ex 7101
ex 7102
ex 7103 and ex 7104
Natural or cultured pearls,
precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
Natural or cultured pearls, graded and temporarily strung for convenience of transport
Worked precious or semi-precious stones (natural, synthetic or reconstructed)
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture from unworked precious or semi-precious stones
Page 79 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7106, 7108
and 7110
Precious metals
- Unwrought
- Semi-manufactured or in powder form
Manufacture from materials not classified within heading No 7106,
7108 or
7110
or
Electrolytic, thermal or chemical separation of precious metals of
heading No 7106, 7108 or 7110
or
Alloying of precious metals of heading No 7106, 7108 or 7110 with each
other or with base metals
Manufacture from unwrought precious metals
ex 7107,
ex 7109 and ex 7111
Metals clad with precious metals,
semi-manufactured
Manufacture from metals clad
with precious metals, unwrought
7117
ex Chapter 72
Imitation jewellery Manufacture in which all the materials used are classified
within a heading other than that of the product
or
Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex- works price of the product.
Iron and steel; except for: Manufacture in which all the materials used are classified
within a heading other than that of the product
7207
Semi-finished products of iron or
non-alloy steel
Manufacture from materials of
heading No 7201, 7202, 7203,
7204 or 7205
Page 80 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7208 to 7216
Flat-rolled products, bars and
rods, angles, shapes and sections of iron or non-alloy steel
Manufacture from ingots, other
primary forms or semi-finished products of heading No 7206 or
7207
7217
Wire of iron or non-alloy steel Manufacture from semi-finished
materials of heading No 7207
ex 7218, 7219 to
7222
Semi-finished products, flat-rolled
products, bars and rods, angles, shapes and sections of stainless steel
Manufacture from ingots or other
primary forms of heading No 7218
7223
ex 7224
Wire of stainless steel Manufacture from semi-finished materials of heading No 7218
Semi-finished products Manufacture from ingots or other primary forms of heading No
7206, 7218 or 7224
7225 to 7228
Flat-rolled products, hot-rolled
bars and rods, in irregularly wound coils; angles, shapes and sections, of
other alloy steel;
hollow drill bars and rods, of alloy or non-alloy
steel
Manufacture from ingots, other
primary forms or semi-finished products of heading No 7206,
7207, 7218 or
7224
7229
Wire of other alloy steel Manufacture from semi-finished
materials of heading No 7224
ex Chapter 73
Articles of iron or steel; except for:
Manufacture in which all the materials used are classified
within a
heading other than that of the product
ex 7301
Sheet piling Manufacture from materials of heading No 7206
rail clips, bedplates, ties and other material specialized for jointing or fixing rails
Manufacture from materials of heading No 7206
Page 81 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7304, 7305
and 7306
ex 7307
Tubes, pipes and hollow profiles,
of iron (other than cast iron) or steel
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
Manufacture from materials of
heading No 7206, 7207, 7218 or
7224
Turning, drilling, reaming, threading, deburring and sandblasting of forged
blanks the value of which does not exceed
35% of the ex-works price of the
product
ex 7315
Skid chain Manufacture in which the value of all the materials of heading No
7315 used does not exceed 50% of the ex-works price of the product
7320
Springs and leaves for springs, of
iron or steel
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7321
Stoves, ranges, grates, cookers
(including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances and parts thereof, of iron or steel
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7322
Radiators for central heating, not
electrically heated, and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can also distribute fresh or
conditioned
air), not electrically heated, incorporating a motor-driven fan
or blower, and parts thereof, of iron or steel
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 82 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7323
Table, kitchen or other household
articles and parts thereof, of iron or steel; iron or steel wool;
pot
scourers and scouring or polishing pads, gloves and the like, of
iron
or steel
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7324
Sanitary ware and parts thereof, of
iron or steel
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7325
7326
Other cast articles of iron or steel Manufacture in which all the
materials used are classified
within a heading other than that of the product
Other articles of iron or steel Manufacture in which all the materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
ex Chapter 74
Copper and articles thereof;
except for:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
7401
7402
Copper mattes; cement copper
(precipitated copper)
Unrefined copper; copper anodes for electrolytic refining
Manufacture in which all the materials used are classified
within a
heading other than that of the product.
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 83 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7403
Refined copper and copper alloys,
unwrought:
- Refined copper
- Copper alloys and refined Copper containing other elements
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture from refined copper, unwrought, or waste and scrap of copper
7404
7405
Copper waste and scrap Manufacture in which all the materials used are classified
within a heading other than that of the product
Master alloys of copper Manufacture in which all the materials used are classified
within a heading other than that of the product
ex Chapter 75
Nickel and articles thereof; except for:
Manufacture in which:
- all the materials used are
classified within a heading other than that of the product
- the value of all the materials used does not exceed 50% of the ex-works price of the product
7501 to 7503
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 84 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 76
Aluminium and articles thereof;
except for:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
7601
7602
Unwrought aluminium Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
Aluminium waste or scrap Manufacture in which all the materials used are classified
within a heading other than that of the product
7610
Aluminium structures (excluding prefabricated buildings of heading No 9406)
and parts of structures
(for example, bridges and bridge- sections, towers,
lattice masts, roofs, roofing frameworks, doors and windows and their frames and
thresholds for doors, balustrades, pillars and columns); aluminium plates, rods,
profiles, tubes and the like, prepared for use in structures
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Page 85 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7611
Aluminium reservoirs, tanks, vats
and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7612
7613
Aluminium casks, drums, cans,
boxes and similar containers
(including rigid or collapsible tubular containers), for any
material
(other than compressed or liquefied gas), of a capacity not exceeding 300 l,
whether or not lined or heat-insulated, but not fitted with mechanical or
thermal equipment
Aluminium containers for compressed or liquefied gas
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
7614
Stranded wire, cables, plaited
bands and the like, of aluminium, not electrically insulated
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7615
Table, kitchen or other household
articles and parts thereof, of aluminium; pot scourers and scouring or
polishing pads, gloves and the like, of aluminium;
sanitary ware and parts
thereof, of aluminium
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
7616
Chapter 77
Other articles of aluminium Manufacture in which all the materials used are classified
within a heading other than that of the product
Reserved for possible future use in
HS
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Page 86 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 78
Lead and articles thereof; except
for:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
7801
Unwrought lead:
- the value of all the materials
used does not exceed 50% of the ex-works price of the product
- Refined lead
- Other
Manufacture from "bullion" or
"work" lead
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, waste and scrap of heading No
7802 may not be used
7802
7806
Lead waste and scrap Manufacture in which all the materials used are classified
within a heading other than that of the product
Other articles of lead Manufacture in which all the materials used are classified
within a heading other than that of the product
ex Chapter 79
Zinc and articles thereof; except
for:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
Page 87 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
7901
7902
7907
Unwrought zinc Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
Zinc waste and scrap Manufacture in which all the materials used are classified
within a heading other than that of the product
Other articles of zinc Manufacture in which all the materials used are classified
within a heading other than that of the product
ex Chapter 80
Tin and articles thereof; except
for:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
8001
Unwrought tin Manufacture in which all the materials used are classified
within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
8002 and
8007
Tin waste and scrap; other articles of tin
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 88 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 81
Other base metals; cermets;
articles thereof:
- Other base metals, wrought;
articles thereof
- Other
Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
ex Chapter 82
8206
8207
Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof
of base metal; except for:
Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale
Interchangeable tools for hand
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which all the materials used are classified within a heading
other than heading Nos 8202 to 8205. However, tools of heading Nos
8202 to
8205 may be incorporated into the set provided their value does not exceed 15%
of the ex- works price of the set
Manufacture in which:
tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching,
milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
Page 89 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8208
Knives and cutting blades, for
Manufacture in which:
machines or for mechanical appliances
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
ex 8211
8214
8215
ex Chapter 83
Knives with cutting blades,
serrated or not (including pruning knives), other than knives of heading No 8208
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware
Miscellaneous articles of base metal; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, knife
blades
and handles of base metal may be used
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, handles of base metal may be
used
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, handles of base metal may be
used
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Page 90 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8301
Padlocks and locks (key,
combination or electrically operated), of base metal; clasps and frames with
clasps,
incorporating locks, of base metal; keys and parts of any of the
foregoing articles, of base metal
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 8302
ex 8306
Other mountings, fittings and
similar articles suitable for buildings, and automatic door closers
Statuettes and other ornaments, of base metal
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product. However, the other materials of heading
No 8306 may be used provided their value does not exceed 30% of the ex-works
price of the product
ex Chapter 84
Nuclear reactors, boilers,
machinery and mechanical appliances; parts thereof; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
8407
8408
ex 8414
Spark-ignition reciprocating or
rotary internal combustion piston engines
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
Tools for working in the hand, with self-contained electric motor and parts thereof
Manufacture in which the value of
all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of headings
6804, 8202, 8207,
8208, 8466, 8467, 8501 and 8548
Manufacture in which the value of all the materials used does not exceed 50
% of the
ex-works price of the product
Page 91 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8418
Refrigerators, freezers and other
refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415:
- Combined refrigerator-freezers,
fitted with separate external doors, refrigerators household type, refrigerating or freezing display counters, cabinets, show- cases and the like, other refrigerators, freezers and other refrigerating or freezing equipment
Manufacture in which all the
materials used are classified
within a heading other than that of the product, except for materials
of
Chapter 73 and headings Nos
8414 and 9032
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
- Freezers and compression type
units whose condensers are heat- exchangers
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product;
- the value of all the non- originating materials used does not exceed the value of the originating materials used
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
- Furniture designed to receive
refrigerating or freezing equipment
Manufacture in which all the
materials used are classified
within a heading other than that of the product, except for materials
of
Chapter 94
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
- Other parts of refrigerators
Manufacture in which all the
materials used are classified
within a heading other than that of the product, except for materials
of
Chapter 73 and heading Nos
8414 and 9032
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 8419 ex 8422 ex 8424
Tools for working in the hand, with self-contained electric motor and parts thereof
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of headings
6804, 8202, 8207,
8208, 8466, 8467, 8501 and 8548
Manufacture in which the value of all the materials used does not exceed 50
% of the
ex-works price of the product
Page 92 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8425 to 8430
8444 to 8447
8456 to 8465
ex 8467
Lifting, handling, loading or
unloading machinery, bulldozers and excavating machinery
Machines of these headings for use in the textile industry
Machine-tools and machines and their parts and accesories of heading Nos 8456 to 8465
Tools for working in the hand, with self-contained electric motor and parts thereof
Manufacture in which all the
materials used are classified
within a heading other than that of the product, except from materials of heading No 8431
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except from materials of heading No
8448
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except from materials of heading No
8466
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of headings
6804, 8202, 8207,
8208, 8466, 8467, 8501 and 8548
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50
% of the
ex-works price of the product
8469 to 8472
Office machines (for example,
typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
Manufacture in which the value of
all the materials used does not exceed 40% of the ex-works price of the product
ex Chapter 85
Electrical machinery and
equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
8501 to 8502
Electric motors and generators;
electric generating sets and rotary converters
Manufacture in which all the
materials used are classified
within a heading other than that of the product, except for materials
of
heading No 8503
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 93 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8509
Electromechanical domestic
appliances, with self-contained electric motor, parts thereof:
- Electromechanical domestic appliances, with self-contained electric motor,
- Parts thereof
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of heading No
8501
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of heading No
8548
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
8528
8529
8540
Reception apparatus for television,
whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528
Thermionic, cold cathode or photo cathode valves and tubes (for example,
vacuum or vapour or gas filled valves and tubes, mercury
arc rectifying
valves and tubes, cathode-ray tubes, television camera tubes)
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However printed circuit
assembly of heading No
8529 may not be used,
or
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials
of heading No
8540
Manufacture from materials of any heading
Manufacture from materials of any heading
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 94 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8544
Insulated (including enamelled or
anodised) wire, cable (including coaxial cable) and other insulated electric
conductors, whether or not fitted with connectors; optical
fibre cables, made
up of individually sheathed fibres, whether or not assembled with electric
conductors or fitted with connectors
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 86
Railway or tramway locomotives,
rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro- mechanical) traffic signalling equipment of all kinds; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
8608
Railway or tramway track fixtures
Manufacture in which:
Manufacture in which the
and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking
facilities, port installations or airfields; parts of the foregoing
- all the materials used are
- the value of all the materials used does not exceed 40% of the ex-works price of the product
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
ex Chapter 87
8708
Vehicles other than railway or
tramway rolling-stock, and parts and accessories thereof; except for:
Parts and accessories of the motor vehicles of headings Nos 8701
to
8705
Manufacture in which the value of
all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product
Page 95 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8709
Works trucks, self-propelled not
Manufacture in which:
Manufacture in which the
fitted with lifting or handling equipment, or the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used in railway station platforms; parts of the foregoing vehicles
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
value of all the materials used does not exceed 30 % of the ex–works price of the product
8710
8711
Tanks and other armoured fighting
vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 30 % of the ex–works price of the product
- With reciprocating internal combustion piston engine of a cylinder capacity:
- - Not exceeding 50 cc
Manufacture: Manufacture in which the
- in which the value of all the materials used does not exceed
40% of the ex- works price of the product;
- where the value of all the non- originating materials used does not exceed the value of the originating materials used
value of all the materials used does not exceed 20 % of the ex–works price of the product
Page 96 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- - Exceeding 50 cc
Manufacture:
Manufacture in which the
- in which the value of all the materials used does not exceed
40% of the ex-works price of the product;
- where the value of all the non- originating materials used does not exceed the value of the originating materials used
value of all the materials used does not exceed 25% of the
ex-works price
of the product
- Other
Manufacture:
Manufacture in which the
- in which the value of all the materials used does not exceed
40% of the ex-works price of the product;
- where the value of all the non- originating materials used does not exceed the value of the originating materials used
value of all the materials used does not exceed 30 % of the ex–works price of the product
8712
8714
Bicycles and other cycles
(including delivery tricycles), not motorised
Parts and accessories of vehicles of headings Nos. 87.11 to 87.13
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
- Frames and forks, and parts
thereof, other than of motorcycles (including mopeds)
- Other
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Page 97 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
8715
Baby carriages and parts thereof
Manufacture in which: Manufacture in which the
value of all the materials used
- all the materials used are
classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
does not exceed 30% of the
ex-works price of the product
8716
Trailers and semi-trailers; other
vehicles, not mechanically propelled; parts thereof
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 40 % of the
ex-works price
of the product
ex Chapter 88
Aircraft, spacecraft, and parts
thereof; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 8804
Rotochutes Manufacture from materials of any
heading including other materials of heading No 8804
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
8805
Aircraft launching gear; deck-
arrestor or similar gear; ground flying trainers; parts of the foregoing articles
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Chapter 89
Ships, boats and floating
structures
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 98 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 90
9006
Optical, photographic,
cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
Photographic (other than cinematorgraphic) cameras; photographic flash light
apparatus and flash bulbs other than discharge lamps of heading No
8539;
parts and accessories thereof, except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
- Instant print cameras, other cameras for roll film of a width less than 35mm, other cameras for roll film of a width of 35mm
- Parts for instant print cameras, other cameras for roll film of a width less than 35mm, other cameras for roll film of a width of 35mm
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials from headings Nos
9002 and 9033
Manufacture in which all the materials used are classified
within a
heading other than that of the product, except for materials from headings Nos
9001, 9002
and 9033
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
- Other
Manufacture in which: Manufacture in which the
- all the materials used are classified within a heading other than that of the product;
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 99 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- the value of all the materials
used does not exceed 40% of the ex-works price of the product
- the value of all the non- originating materials used does not exceed the value of the originating materials used
ex 9009 -
Electrostatic photo-copying
apparatus operating by reproducing the original image via an intermediate onto the copy (indirect process)
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 9015
Theodolites and tacheometers,
levels
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 40% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
9018
Instruments and appliances used in
medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
- Dentists' chairs incorporating
dental appliances or dentists'
spittoons
Manufacture from materials of any
heading, including other materials of heading No 9018
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 100 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
- Other
Manufacture in which:
Manufacture in which the
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
value of all the materials used does not exceed 50% of the
ex-works price
of the product
9022 and
9023
ex Chapter 91
Apparatus based on the use alpha, beta or gamma; parts and accessories
thereof and instruments, apparatus and
models, designed for demonstrational
purposes
Clocks and watches and parts thereof; except for:
Manufacture from materials of any heading
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 50 %
of the
ex-works price of the product
9105
Other clocks Manufacture: Manufacture in which the
- in which the value of all the materials used does not exceed
40% of the ex-works price of the product;
- where the value of all the non- originating materials used does not exceed the value of the originating materials used
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
9109
Clock movements, complete and
Manufacture:
Manufacture in which the
assembled
- in which the value of all the materials used does not exceed
40% of the ex-works price of the product;
- where the value of all the non- originating materials used does not exceed the value of the originating materials used
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
Page 101 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
9110
Complete watch or clock
movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Manufacture:
- in which the value of all the materials used does not exceed 40% of the ex-works price of the product;
- where, within the above limit, the materials classified within heading No 9114 are only
used up to a value of 10% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
9111
Watch cases and parts thereof Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
9112
Clock cases and cases of a similar
type for other goods of this
Chapter, and parts thereof
Manufacture in which:
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the
value of all the materials used does not exceed 50 % of the
ex-works price
of the product
9113
Watch straps, watch bands and
watch bracelets, and parts thereof:
- Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
- Other
Page 102 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
Chapter 92
Musical instruments; parts and
accessories of such articles
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Chapter 93
Arms and ammunition; parts and
accessories thereof
Manufacture in which the value of
all the materials used does not exceed 50% of the ex-works price of the product
ex Chapter 94
Furniture; bedding, mattresses,
mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 40% of the
ex works price
of the product
9401
Seats (other than those of heading
No. 94.02), whether or not convertible into beds, and parts thereof
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
9403
Other furniture and parts thereof Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
9405
Lamps and lighting fittings
including searchlights and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illuminated name-plates and the like,
having a permanently fixed light source,
and parts thereof not elsewhere
specified or included
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
Page 103 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
ex Chapter 95
9503
Toys, games and sports requisites;
parts and accessories thereof;
except for:
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which all the materials used are classified
within a
heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
9504
Articles for funfair, table or
parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment
Manufacture from materials of any
heading
ex 9506 -
Golf clubs and parts thereof
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, roughly shaped
blocks for making golf
club heads may be used
ex Chapter 96
ex 9601 and
ex 9602
ex 9603
9605
Miscellaneous manufactured
articles; except for:
Articles of animal, vegetable or mineral carving materials
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
Travel sets for personal toilet, sewing or shoe or clothes cleaning
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture from "worked" carving materials of the same heading
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Each item in the set must satisfy
the rule, which would apply to it if it were not included in the set.
However, non-originating articles may be incorporated, provided
their total
value does not exceed
15% of the ex-works price of the set
Page 104 of 104
HS heading No
(1)
Description of product
(2)
Working or processing carried out on non-originating materials
that confers originating status
(3) or (4)
9606
Buttons, press-fasteners, snap-
Manufacture in which:
fasteners and press-studs, button moulds and other parts of these articles; button blanks
- all the materials used are classified within a heading other than that of the product;
- the value of all the materials used does not exceed 50% of the ex-works price of the product
9607
Slide fasteners and parts thereof Manufacture in which all the materials used are classified
within a heading other than that of the product
Manufacture in which the value of all the materials used does not exceed 50%
of the
ex-works price of the product
9608
Ball point pens; felt tipped and
other porous-tipped pens and markers; fountain pens, stylograph pens and
other pens; duplicating stylos; propelling or sliding
pencils; pen-holders,
pencil- holders and similar holders; parts
(including caps and clips) of the
foregoing articles, other than those of heading No. 96.09
Manufacture in which all the
materials used are classified
within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 40% of the ex- works price of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
9612
Typewriter or similar ribbons,
inked or otherwise prepared for giving impressions, whether or not on spools
or in cartridges; ink- pads, whether or not inked, with
or without boxes
Manufacture in which all the
materials used are classified
within a heading other than that of the product
Manufacture in which the
value of all the materials used does not exceed 50% of the
ex-works price
of the product
ex 9613
ex 9614
Lighters with piezo-igniter Manufacture in which the value of
all the materials of heading No
9613 used does not exceed 30% of the ex-works price of the product
Smoking pipes and pipe bowls Manufacture from roughly shaped blocks
Chapter 97
Works of art, collectors' pieces and antiques
Manufacture in which all the materials used are classified
within a
heading other than that of the product
APPENDIX 3 TO ANNEX I
OUTWARD PROCESSING
be affected by working or processing carried out outside the territory of a Party on materials exported from the Party concerned and subsequently re- imported there, provided that:
(a) for products listed in the Table below, the total value of non-originating input
as set out in paragraph 4(a), does not exceed 50 per cent of the ex-works price
of the final product for which originating status is claimed, and
(b) for products other than those listed in the Table below, the total added value as set out in paragraph 4(b) does not exceed 10 per cent of the ex-works price of
the final product for which originating status is claimed.
or having undergone there working or processing going beyond the insufficient operations listed in Article 6 of Annex I prior to being exported outside the territory of that Party. It must be demonstrated to the satisfaction of the customs authorities that the re- imported goods have been obtained by working or processing the exported materials.
of all the non-originating materials used is applied in determining the originating status of the
final product concerned, the total value of the non-originating input as set out in paragraph
4(a) shall not exceed the percentage given.
(a) paragraphs 1(a) and 3 “total value” shall mean the value of any non-originating materials added inside as well as any materials added and all other cost accumulated outside the Party concerned, including transport costs. Non- originating materials which have already acquired originating status in a Party shall not be considered as non-originating input.
(b) paragraph 1(b) “total added value” shall mean the value of any materials added outside the Party concerned as well as all costs accumulated outside the territory of the Party concerned, including transport costs.
- 2 -
Table containing the products referred to in paragraph 1(a)
HS CODE PRODUCT DESCRIPTION
3917 29 000 Tubes pipes and hoses rigid of other plastics
3917 39 000 Other tubes pipes and hoses excluding fittings, of plastics
3917 40 000 Pipe fittings of plastics
3919 10 900 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, in rolls of a width not exceeding 20 cm,
of other plastics
3919 90 100 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, not in rolls, of polymer of vinyl chloride
3919 90 900 Self -adhesive plates, sheets, film, foil, tape, srip and other flat shapes, not in rolls or in rolls, of other plastics
3920 10 000 Other plates, sheets, film, foil and strip, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene
3921 90 000 Other plates, sheets, film, foil and strip, non-cellular, reinforced, of plastics
3923 10 000 Plastic boxes, cases, crates and similar articles for the conveyance or packing of goods
3923 21 000 Sacks and bags including cones, for conveyance or packing of goods, of polymers of ethylene
3923 29 000 Other plastic sacks and bags including cones, for conveyance or packing of goods
3923 40 000 Plastic spools, cops, bobbins and similar supports
3923 50 000 Plastic stoppers, lids, caps and other closures
3923 90 000 Other plastic articles for the conveyance or packing of goods
3926 10 000 Plastic office or school supplies
8414 59 000 Fans’ including blowers, with a self -contained electric motor of an output exceeding 125 W
8414 80 100 Compressors, except those used in a refrigerating equipment or air compressors mounted on a wheeled chassis for towing
8415 81 000 Air conditioning machines, incorporing a refrigerating unit and a valve for reversal of the cooling/heat cycle
8415 82 000 Other air conditioning machines, incorporing a refrigerating unit
8415 90 000 Parts of air conditioning machines
8421 39 000 Filtering or purifying machinery and apparatus for gases, except intake air filters for internal combustion engines
8451 29 000 Drying machines for textile yarns, fabrics or made up textile articles, each of a dry linen capacity exceeding 10
kg
8467 22 000 Electric hand saws
8479 89 000 Other machines and mechanical appliances not elsewhere specified
8480 20 000 Mould bases
8480 49 000 Moulds for metal or metal carbides , except for injection or compression moulding
8480 79 000 Moulds for rubber or plastics, except for injection or compression moulding
8481 20 000 Valves for oleohydraulic or pneumatic transmissions
8481 80 900 Other valves
8481 90 000 Parts of valves
8482 10 000 Ball bearings
8483 50 000 Flywheels and pulleys, including pulley blocks
8485 90 000 Machinery parts, not containing electrical features, not specified or included elsewhere, other than ships’ or boats’ propellors and blades thereof
8506 10 000 Primary cells and batteries of manganese dioxide
8511 80 000 Other electrical ignition and starting equipment including glow
- 3 -
HS CODE PRODUCT DESCRIPTION
8516 40 000 Electric smoothing irons
8516 50 000 Microwave ovens
8516 60 900 Cookers (except rice cookers), cooking plates, boiling rings, grillers and roasters
8516 79 900 Other electro-thermic appliances
8518 29 000 Loudspeakers, not mounted in their enclosures
8518 30 000 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
8519 99 100 Compact disc players
8519 99 900 Other non-cassette reproducing apparatus, except record-players and turntables
8520 39 000 Non-cassette tape recorders with reproducers , other than dictating machines and telephone answering machines
8520 90 000 Other tape recorder
8521 10 000 Video recorders or reproducer s magnetic tape-type, whether or not incorporating a video tuner
8521 90 100 Lasers disc players
8521 90 900 Video recorders or reproducers, whether or not incorporating a video tuner, other than magnetic tape-type and laser disc players
8522 90 100 Printed circuit boards, assembled or mounted, for use solely or principally with the apparatus of headings
85.19 to 8521
8522 90 900 Other parts and accessories for use with the apparatus of headings 85.19 to 85.21, other than printed circuit boards and pick-up cartridges
8523 20 100 Unrecorded magnetic hard disc
8523 30 000 Unrecorded cards incorporating a magnetic stripe
8523 90 900 Other unrecorded sound recording media
8526 10 000 Radar apparatus
8527 21 000 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, combined with sound recording or reproducing apparatus
8527 39 000 Other radio-broadcast receivers, including apparatus capable of receiving also radio-telegraphy or radio- telephony, not combined with sound recording or reproducing apparatus, neither comb ined with a clock
8535 40 300 Surge suppressors
8539 31 000 Discharge lamps, other than ultra-violet lamps, fluorescent, hot cathode
8539 49 000 Ultra-violet or infra-red lamps
RECORD OF UNDERSTANDING
RELATING TO THE FREE TRADE AGREEMENT BETWEEN THE EFTA STATES AND SINGAPORE
RECORD OF UNDERSTANDING
RELATING TO THE FREE TRADE AGREEMENT BETWEEN THE EFTA STATES AND SINGAPORE
Chapters II, III and IV
It is understood that where the same terms as in Article XX of the GATT 1994
and Article XIV of the GATS are used in Articles 19 and 33, they shall be interpreted
in the light of relevant decisions under the GATT/WTO dispute settlement mechanism.
While it is understood that Chapters II, III and IV apply to the telecommunications infrastructure of the Parties, nothing shall prevent a Party from taking action necessary to protect its critical telecommunications infrastructure from deliberate attempts intended to disable or degrade such infrastructure, provided that such action does not constitute a means of arbitrary or unjustifiable discrimination, or
a disguised restriction on trade in goods, trade in services or investment.
Chapter II Article 7
Regarding Risk Management
The Parties recognize that selective application of governmental controls based
on risk assessment principles offers opportunities for both facilitating trade and enhancing compliance with border controls.
Regarding use of information technology
The Parties recognise their common objectives of serving the interests of their respective business communities and creating a trading environment allowing them to take advantage of the opportunities offered by the Agreement.
The Parties affirm their commitment to the use of efficient trade procedures aiming at reducing costs and unnecessary delays in the trade between them. The customs administrations of the Parties shall provide an electronic environment that facilitates transactions between each customs administration and its respective trading community.
- 2 -
Sharing of best practices
The Parties agree to facilitate initiatives for the exchange of information on best practices in relation to customs procedures.
Chapters III, IV and VI
For the purpose of this Agreement, activities of non-governmental bodies, including bodies in which the Government of Singapore or of any EFTA State holds shares, shall not be deemed to be measures taken by Singapore or any of the EFTA States unless such bodies exercise powers delegated by their respective governments.
Chapter III
Under cross-border or consumption abroad mode, as defined in Article 22, where a banking service is not supplied directly by a juridical person but through a branch, the treatment accorded to service suppliers shall, nonetheless, be extended to the branch through which the service is supplied. The following conditions shall apply:
- Under the law of the Party from which the service is supplied, the branch is subject to the same financial liability obligations as a juridical person, and is subject to equivalent supervisory, financial, organizational, or other similar requirements as a juridical person; to the extent that differences in the supervisory, financial, organizational or other similar requireme nts result from the inherent characteristics of a branch compared to a juridical person, such requirements shall be deemed to be equivalent;
- The branch possesses an effective and continuous link with the economy of the Party from which the service is supplied;
- The juridical person is subject to consolidated supervision of the competent authority of the jurisdiction under the law of which it is constituted;
- The juridical person is constituted under the law of a Member of the WTO to which the Party into which the service is supplied applies the multilateral trade agreements in Annexes 1 and 2 of the WTO Agreement.
Such treatment shall not be extended to any part of the service supplier located outside the territory of the Party from which the service is supplied.
Chapter IV
It is understood that Chapter IV does not impose obligations on a Party in relation to government procurement except that government procurement laws and their application shall be non-discriminatory.
- 3 -
Article 37
The Parties agree to review the definition “investor of a Party” on the occasion
of the first meeting of the Joint Committee and to favourably consider including branches in this definition.
Article 40
It is understood that the obligation on a Party to grant MFN treatment, as defined in Article 40 (1), shall not apply in respect of concessions made under investment agreements concluded by a Party prior to the conclusion of this Agreement. It is also understood that the MFN obligation shall not apply in respect of concessions granted under agreements, other than those referred to in Article 40 (2), that a Party may conclude, unless MFN treatment or non-discrimination is explicitly provided for in the individual Articles of Chapter IV.
It is understood that the policies referred to in Article 40 (3) also include measures designed to preserve and promote cultural and linguistic diversity.
Article 42
In the context of Article 42 the Parties confirm their understanding that the term
“public interest” covers the purposes ment ioned in the existing law of Singapore for the expropriation of land and that compensation will be granted on the terms of that
law.
Article 44
It is understood that for the purpose of this Chapter "freely convertible currency" includes the currencies of the Parties and that nothing in Article 44 (3) shall prejudice a Party’s policy with regard to the internationalisation of its own currency.
Article 49
It is understood that the exceptions under Article 49 apply to investments in all sectors.
It is understood that with regard to the reference to Article 19 (e) of Chapter II
“product of prison labour” means “prison labour” in the context of this Chapter.
- 4 -
Annex VII
Singapore clarifies that the phrase "may be granted an initial stay of up to 1
month upon arrival" in the commitment for C. Employees of juridical persons seeking
to establish commercial presence in Singapore in the horizontal commitments of
Appendix 1 to Annex VII means that business visitors that satisfy all the criteria in
that commitment shall be granted entry and stay for the period requested for by such persons or 30 days, whichever is shorter.
Singapore clarifies that the commitment for A. Intra-corporate transferees in the horizontal commitments of Appendix 1 to Annex VII means that intra-corporate transferees that satisfy all the criteria in that commitment shall be granted entry and stay for a total period of 5 years, or the requested period of stay, whichever is shorter. This stay shall be granted on the basis of an initial grant of 2 years, which will be followed by an extension of up to 3 years upon application.
ANNEX II
REFERRED TO IN PARAGRAPH 2 OF ARTICLE 2
TERRITORIAL APPLICATION
When ratifying this Agreement, the Kingdom of Norway shall have the right to
exempt the territory of Svalbard from the application of this Agreement with the
exception of trade in goods.
ANNEX III
REFERRED TO IN PARAGRAPH 1(b) OF ARTICLE 6
PROCESSED AGRICULTURAL PRODUCTS
Article 1
The provisions of this Agreement shall apply to the products listed in Table I.
Article 2
materials incorporated into the products referred to in Article 3 of this Annex, this
Agreement does not preclude:
(a) the levying, upon import, of a fixed duty;
(b) the application of measures adopted upon export.
Article 3
Liechtenstein/Switzerland and Norway respectively shall accord the concessions
indicated in those Tables.
Article 4
For products listed in Table V, originating in an EFTA State, Singapore shall
abolish all customs duties on imports.
- 2 -
Article 5
States at an early stage, at least before the entering into force, of all measures applied
under Article 2 of this Annex.
Article 6
The EFTA States and Singapore shall review periodically the development of
their trade in products covered by this Annex. In the light of these reviews and taking
into account the arrangements between the Parties and the European Community or in WTO, the EFTA States and Singapore shall decide on possible changes to the product coverage of this Annex, as well as on a possible development of the measures applied under Article 2 of this Annex.
TABLE I TO ANNEX III
Heading
No.
H.S.
Code
Description of products
14.04 Vegetable products not elsewhere specified or
included:
1404.20 - Cotton linters
15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re - esterified or elaidinised, whether or not refined, but
not further prepared:
-- Hydrogenated castor oil, so called "opal-wax"
15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No. 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of
different fats or oils of this Chapter, not elsewhere specified or included:
TABLE II TO ANNEX III
ICELAND
Icelandic
Customs Tariff Description Duty heading No
ex 0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other
fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
--- Yoghurt:
0403.1011 ------ Containing cocoa .............................................................. *
------ As beverage:
0403.1021 --------- Containing cocoa............................................................ *
0403.1022 --------- Containing fruit or nut ................................................... *
--- Other:
0403.9011 ------ Containing cocoa............................................................... *
------ As beverage:
0403.9021 --------- Containing cocoa............................................................ *
0403.9022 --------- Containing fruit or nut ................................................... *
ex 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
1702.5000 ---Chemically pure fructose ........................................................ FREE
--- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
1702.9004 ------ Chemically pure maltose................................................... FREE
ex 1704 Sugar confectionery (including white chocolate), not containing cocoa:
1704.1000 ---Chewing gum, whether or not sugar-coated ....................... FREE
--- Other:
1704.9002 ------ Paste of powdered almonds, with added sugar, and persipan
(imitations of powdered almond paste) in units of less than 5 kg FREE
1704.9003 ------ Molded ornamental sugar ............................................... FREE
1704.9007 ------ Preparations of gum Ara bic ............................................ FREE
1704.9009 ------ Other ................................................................................... FREE
ex 1806 Chocolate and other food preparations containing cocoa:
--- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
1806.2003 ------ Cocoa powder, excluding goods of heading no. 1901, containing
30% or more by weight of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other
sweetening matter, but not mixed with other substances. *
* = Fixed duty in accordance with Article 2.1(a) in this Annex
- 2 -
Icelandic
Customs Tariff Description Duty heading No
1806.2004 ------ Cocoa powder, excluding goods of heading no. 1901, containing
by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other
swe etening matter, but not mixed with other substances. *
------ Other:
1806.2005 --------- Other preparations, excluding goods of heading no. 1901, containing by weight 30% or more of fresh milk powder and/or
skimmed milk powder. .................................................... *
1806.2006 --------- Other preparations, excluding goods of heading no. 1901, containing by weight less than 30% of fresh milk powder
and/or skimmed milk powder......................................... *
1806.2009 ------ Other................................................................................. FREE
--- Other, in blocks, slabs or bars:
------ Filled:
1806.3101 --------- Filled chocolate in slabs or bars ................................... *
1806.3109 --------- Other................................................................................. *
------ Not filled:
1806.3201 --------- Chocolate composed solely of cocoa paste, sugar and not
more than 30% of cocoa butter, in slabs and bars ..... FREE
1806.3202 --------- Chocolate containing cocoa paste, sugar, cocoa butter and
milk powder, in slabs or bars ......................................... *
1806.3203 --------- Imitation chocolate in slabs or bars ............................. *
1806.3209 --------- Other ................................................................................ *
--- Other:
------ Substances for the manufacture of beverages:
1806.9011 --------- Prepared substances for beverages, with a basis of goods of headings Nos. 0401 to 0404, containing 5% or more by weight of cocoa powder calculated on a totally defatted basis, not elsewhere specified or included, sugar or other sweetening matter, in addition to other minor ingredients and flavouring
1806.9012 --------- Prepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and
flavouring matter ............................................................ FREE
1806.9019 --------- Other ................................................................................ FREE
------ Other:
1806.9022 --------- Food specially prepared for dietetic purposes .......... *
1806.9023 --------- Easter eggs ..................................................................... *
1806.9027 --------- Breakfast cereal............................................................... FREE
1806.9028 --------- Cocoa powder, excluding goods of heading no. 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other
1806.9029 --------- Cocoa powder, excluding goods of heading no. 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other
1806.9039 --------- Other ................................................................................ *
- 3 -
Icelandic
Customs Tariff Description Duty heading No
ex 1901 Malt extract; food preparations of flour, groats, meal, starch or malt
extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted bases, not elsewhere specified or included; food preparations of goods of headings Nos.
0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted bases, not elsewhere specified or included:
1901.1000 ---Preparations for infant use, put up for retail sale ................ FREE
--- Mixes and doughs for the preparation of bakers' wares of heading
No. 1905:
------ Containing a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat:
1901.2011 --------- For the preparation of crispbread of heading No. 1905.1000 FREE
1901.2012 --------- For the preparation of gingerbread and the like of heading No.
1905.2000 ......................................................................... *
1901.2013 --------- For the preparation of sweet biscuits of heading No. 1905.3011
and 1905.3029 and the like ............................................. *
1901.2014 --------- For the preparation of ginger snaps of heading No. 1905.3021 *
1901.2015 --------- For the preparation of waffles and wafers of heading No.
1905.3030 ......................................................................... *
1901.2016 --------- For the preparation of rusks, toasted bread and similar toasted
bread of heading No. 1905.4000.................................... *
1901.2017 --------- For the preparation of bread of heading No. 1905.9011 with filling
based on butter or dairy products .............................. *
1901.2018 --------- For the preparation of bread of heading No. 1905.9019 *
1901.2019 --------- For the preparation of plain biscuits of heading No. 1905.9020 *
1901.2021 --------- For the preparation of savoury and salted biscuits of heading No.
1905.9030 ......................................................................... FREE
1901.2022 --------- For the preparation of cakes and pastry of heading No. 1905.9040
........................................................................................... *
1901.2023 --------- Mixes and doughs, containing meat, for the preparation of pizza
and the like of heading No. 1905.9051 ........................ *
1901.2024 --------- Mixes and doughs, containing ingredients other than meat, for
the preparation of pizza and the like of heading No. 1905.9059 *
1901.2025 --------- For the preparation of snacks, such as flakes, screws, rings,
cones, sticks, and the like ............................................. FREE
1901.2029 --------- For t he preparation of products of heading No. 1905.9090 *
------ Other:
1901.2031 --------- For the preparation of crispbread of heading No. 1905.1000 FREE
1901.2032 --------- For the preparation of gingerbread and the like of heading No.
1905.2000 ......................................................................... FREE
1901.2033 --------- For the preparation of sweet biscuits of heading No. 1905.3011
and 1905.3029 and the like ............................................ FREE
1901.2034 --------- For the preparation of ginger snaps of heading No. 1905.3021 FREE
1901.2035 --------- For the preparatio n of waffles and wafers of heading No.
1905.3030 ......................................................................... FREE
1901.2036 --------- For the preparation of rusks, toasted bread and similar toasted
bread of heading No. 1905.4000.................................... FREE
1901.2037 --------- For the preparation of bread of heading No. 1905.9011 with filling
based on butter or dairy products .............................. FREE
1901.2038 --------- For the preparation of bread of heading No. 1905.9019 FREE
1901.2039 --------- For the preparation of plain biscuits of heading No. 1905.9020 FREE
- 4 -
Icelandic
Customs Tariff Description Duty heading No
1901.2041 --------- For the preparation of savoury and salted biscuits of heading No.
1905.9030 ......................................................................... FREE
1901.2042 --------- For the preparation of cakes and pastry of heading No. 1905.9040
........................................................................................... FREE
1901.2043 --------- Mixes and doughs, containing meat, for the preparation of pizza
and the like of heading No. 1905.9051 ........................ FREE
1901.2044 --------- Mixes and doughs, containing ingredients other than meat, for
the preparation of pizza and the like of heading No. 1905.9059 FREE
1901.2045 --------- For the preparation of snacks, such as flakes, screws, rings,
cones, sticks, and the like ............................................. FREE
1901.2049 --------- For the preparation of products of heading No. 1905.9090 FREE
--- Other :
------ Substances for the manufacture of beverages:
--------- Prepared substances for beverages, with a basis of goods of headings Nos. 0401 to 0404, not containing cocoa or containing by weight less than 5% of cocoa calculated on a totally defatted basis, not elsewhere specified or included, added sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter:
not containing cocoa ................................................. FREE
1901.9019 --------- Other................................................................................. FREE
------ Other:
containing cocoa ............................................................ FREE
to 0404 containing cocoa............................................... FREE
ex 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
--- Uncooked pasta, not stuffed or otherwise prepared:
1902.1100 ------ Containing eggs ................................................................ *
1902.1900 ------ Other ................................................................................... FREE
--- Stuffed pasta, whether or not cooked or otherwis e prepared:
------ With fish, crustaceans, molluscs and other aquatic invertebrates:
1902.2019 --------- Other ................................................................................ FREE
------ With sausages, meat, meat offal or blood or mixtures thereof:
1902.2022 --------- Containing 3% up to and including 20% by weight of
sausages, meat, meat offal or blood or mixtures thereof *
1902.2029 --------- Other ................................................................................ FREE
------ Stuffed with cheese:
1902.2031 --------- Containing more than 3% of cheese ........................... *
1902.2039 --------- Other ................................................................................ FREE
------ Stuffed with meat and cheese:
--------- In a proportion exceeding 20% by weight of meat and cheese:
1902.2042 --------- Containing a total of 3% up to and including 20% by weight of
meat and cheese ............................................................. *
- 5 -
Icelandic
Customs Tariff Description Duty heading No
1902.2049 --------- Other ................................................................................ FREE
1902.2050 ------ Other.................................................................................... FREE
--- Other pasta:
- 6 -
Icelandic
Customs Tariff Description Duty heading No
1902.3010 ------ With fish, crustaceans, molluscs and other aquatic invertebrates FREE
------ With sausages, meat, meat offal or blood or mixt ures thereof:
1902.3021 --------- In a proportion of 3% up to and including 20% by weight *
1902.3029 --------- Other................................................................................. FREE
------ With cheese:
1902.3031 --------- In a proportion exceeding 3% by weight ................... *
1902.3039 --------- Other................................................................................. FREE
------ With meat and cheese:
1902.3041 --------- In a proportion of 3% up to and including 20% by weight, total *
1902.3049 --------- Other................................................................................. FREE
1902.3050 ------ Other.................................................................................... FREE
--- Couscous:
1902.4010 ------ With fish, crustaceans, molluscs and other aquatic invertebrates FREE
------ With sausages, meat, meat offal or blood or mixtures thereof:
1902.4021 --------- In a proportion of 3% up to and including 20% by weight *
1902.4029 --------- Other................................................................................. FREE
1902.4030 ------ Other.................................................................................... FREE
1903.0001 ---In retail packings of 5 kilos or less ....................................... FREE
1903.0009 ---Other ......................................................................................... FREE
in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
--- Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904.1001 ------ Snacks, such as flakes, screws, rings, cones, sticks, and the like FREE
1904.1002 ------ Breakfast cereals ................................................................ FREE
1904.1009 ------ Other.................................................................................... FREE
--- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904.2001 --------- Based on swelled or roasted cereals or cereal products FREE
--- Bulgur wheat:
1904.3001 ------ Containing meat in a proportion of 3% up to and including 20% by
1904.3009 ------ Other.................................................................................... FREE
--- Other:
1904.9001 ------ Containing meat in a proportion of 3% up to and including 20% by
1904.9009 ------ Other.................................................................................... FREE
ex 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905.1000 ---Crispbread ................................................................................ FREE
1905.2000 ---Gingerbread and the like ........................................................ *
- 7 -
Icelandic
Customs Tariff Description Duty heading No
--- Sweet biscuits; waffles and wafers:
------ Sweet biscuits :
1905.3110 --------- Coated or covered with chocolate or with fondants containing
--------- Other:
1905.3121 ------------ Ginger snaps ............................................................... *
1905.3122 ------------ Sweet biscuits and cookies, containing less than 20% of
1905.3129 ------------ Other sweet biscuits and cookies ............................ *
------ Waffles and wafers;
1905.3201 --------- Coated or covered with chocolate or with fondants containing
1905.3209 --------- Other ................................................................................ *
1905.4000 ---Rusks, toasted bread and similar toasted products ........... *
ex 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
--- Other:
2001.9001 ------ Sweet corn (Zea mays var. saccharata) ........................ FREE
ex 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06:
--- Peas (Pisum sativum):
--- Beans (Vigna spp., Phaseolus spp.):
------ Other:
2005.8000 ---Sweet corn (Zea mays var. saccharata) ................................ FREE
--- Other vegetables and mixtures of vegetables:
------ Containing meat in a proportion of 3% up to and including 20% by weight:
------ Other:
--- Other vegetables:
2006.0021 ------ Sweet corn (Zea mays var. saccharata).......................... FREE
ex 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
--- Other, including mixtures other than those of subheading No.
2008.19:
2008.9100 ------ Palm hearts ......................................................................... FREE
------ Other:
- 8 -
Icelandic
Customs Tariff Description Duty heading No
--------- Other:
ex 2101 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
--- Extracts, essences and concentrates, of coffee, and preparations with
a basis of these extracts, essences or concentrates or with a basis of coffee:
------ Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
--------- Containing by weight 1.5% or more of milk fat, 2.5% or more of milk protein, 5% or more of sugar or 5% or more of starch:
coffee with vegetable fats and sometimes other ingredient FREE
--------- Other:
coffee with vegetable fats and sometimes other ingredient FREE
--- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate:
------ Containing by weight 1.5% or more of milk fat, 2.5% or more of milk protein, 5% or more of sugar or 5% or more of starch:
------ Other:
--- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.3001 ------ Other roasted coffee substitutes, excluded chicory roots, and extracts, essences and concentrates of other roasted coffee
substitutes, excluded chicory roots ............................... FREE
2101.3009 ------ Other ................................................................................... FREE
ex 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead
(but not including vaccines of heading No. 3002); prepared baking powders:
--- Active yeasts:
2102.1001 ------ Other than for baking of bread, excluded yeasts for use in animal
2102.1009 ------ Other ................................................................................... FREE
--- Inactive yeasts; other single -cell micro-organisms, dead:
2102.2001 ------ Inactive yeasts .................................................................. FREE
--- Prepared baking powders:
2102.3001 ------ In retail packings of 5 kg or less ...................................... FREE
2102.3009 ------ Other.................................................................................... FREE
ex 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
--- Other:
- 9 -
Icelandic
Customs Tariff Description Duty heading No
2103.9010 ------ Preparations of vegetable sauces with the basic ingredients of
flour, meal, starch or malt extract ..................................... FREE
ex 2104 Soups and broths and preparations therefor; homogenised composite food preparations:
--- Soups and broths and preparations therefor:
2104.1001 ------ Preparations of vegetable soups with the basic ingredients of flour,
meal, starch or malt extra ct ............................................... *
------ Other soups:
2104.1011 --------- Containing meat in a proportion exceeding 20% by weight *
2104.1012 --------- Containing meat in a proportion of 3% up to and including
20% by weight................................................................. *
2104.1019 --------- Other................................................................................. *
------ Other:
2104.1021 --------- Containing meat in a proportion exceeding 20% by weight *
2104.1022 --------- Containing meat in a proportion of 3% up to and including
20% by weight................................................................. *
2104.1029 --------- Other................................................................................. *
ex 2106 Food preparations not elsewhere specified or included:
2106.1000 ---Protein concentrates and textured protein substances ...... FREE
--- Other:
------ Fruit juices, prepared or mixed more than specified in no. 2009:
2106.9011 --------- Unfermented and not containing sugar, in containers of 50 kg or
2106.9019 --------- Other................................................................................. FREE
------ Preparations for making beverages:
2106.9021 --------- Non-alcoholic preparations (concentrated extracts).FREE
2106.9022 --------- Flavoured or coloured syrup ........................................ FREE
2106.9023 --------- Mixtures of plants or parts of plants, whether or not mixed with
extracts from plants, for the preparations of plant broths FREE
2106.9024 --------- Specially prepared as infant food or for dietetic purposes FREE
2106.9025 --------- Prepared substances for beverages, containing proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter...FREE
2106.9026 --------- Prepared substances for beverages, of ginseng extract mixed with
other ingredients, e. g. glucose or lactose.................. FREE
--------- Compound alcoholic preparations, of an alcoholic strength by volume of more than 0,5 %, of a kind used for the manufacture of beverages:
2106.9031 ------------ Of an alcoholic strength by volume of more than 0,5 % up to
and including 2,25 % vol............................................ FREE
2106.9032 ------------ Of an alcoholic strength by volume of up to 15% vol FREE
2106.9033 ------------ Of an alcoholic strength by volume of 15 % up to and
including 22 % vol....................................................... FREE
2106.9034 ------------ Of an alcoholic strength by volume of more than 22 % up to
and including 32 % vol............................................... FREE
2106.9035 ------------ Of an alcoholic strength by volume of more than 32 % up to
and including 40 % vol............................................... FREE
2106.9036 ------------ Of an alcoholic strength by volume of more than 40 % up to
and including 50 % vol............................................... FREE
- 10 -
Icelandic
Customs Tariff Description Duty heading No
2106.9037 ------------ Of an alcoholic strength by volume of more than 50 % up to
and including 60 % vol............................................... FREE
2106.9038 ------------ Other.............................................................................. FREE
2106.9039 --------- Other................................................................................. FREE
------ Powder for making desserts:
2106.9041 --------- In retail packings of 5 kg or less, containing milk powder, egg
white or egg yolks .......................................................... *
2106.9042 --------- In retail packings of 5 kg or less, not containing milk powder,
egg white or egg yolks ................................................... FREE
2106.9048 --------- Other, containing milk powder, egg white or egg yolks *
2106.9049 --------- Other, not containing milk powder, egg white or egg yolks FREE
2106.9061 ------ Candy, containing neither sugar nor cocoa .................. FREE
2106.9062 ------ Fruit soups and porridge .................................................. FREE
- Waters,including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
-- Carbonated beverages:
2202.1011 --- In disposable packings of steel ................................ FREE
2202.1012 --- In disposable packings of aluminium ...................... FREE
2202.1013 --- In disposable packings of glass exceeding 500 ml . FREE
2202.1014 --- In disposable packings of glass not exceeding 500 ml FREE
2202.1015 --- In disposable packings of plastics,coloured ........... FREE
2202.1016 --- In disposable packings of plastics,not coloured ..... FREE
2202.1019 --- Other ........................................................................ FREE
-- Specially prepared as infant food or for dietetic purposes:
2202.1021 --- In packings of paperboard ....................................... FREE
2202.1022 --- In disposable packings of steel ................................ FREE
2202.1023 --- In disposable packings of aluminium ...................... FREE
2202.1024 --- In disposable packings of glass exceeding 500 ml . FREE
2202.1025 --- In disposable packings of glass not exceeding 500 ml . FREE
2202.1026 --- In disposable packings of plastics,coloured ........... FREE
2202.1027 --- In disposable packings of plastics,not coloured ..... FREE
2202.1029 --- Other ........................................................................ FREE
-- O t h e r :
2202.1091 --- In packings of paperboard ....................................... FREE
2202.1092 --- In disposable packings of steel ................................ FREE
2202.1093 --- In disposable packings of aluminium ...................... FREE
2202.1094 --- In disposable packings of glass exceeding 500 ml . FREE
2202.1095 --- In disposable packings of glass not exceeding 500 ml . FREE
2202.1096 --- In disposable packings of plastics,coloured ........... FREE
2202.1097 --- In disposable packings of plastics,not coloured ..... FREE
2202.1099 --- Other ........................................................................ FREE
- O t h e r :
-- Of dairy products with other ingredients,provided that he dairy products are 75 %or more by weight excluding packings:
2202.9011 --- In packin gs of paperboard ....................................... *
2202.9012 --- In disposable packings of steel ................................ *
2202.9013 --- In disposable packings of aluminium ...................... *
2202.9014 --- In disposable packings of glass exceeding 500 ml . *
- 11 -
Icelandic
Customs Tariff Description Duty heading No
2202.9015 --- In disposable packings of glass not exceeding 500 ml *
2202.9016 --- In disposable packings of plastics,coloured ........... *
2202.9017 --- In disposable packings of plastics,not coloured ..... *
2202.9019 --- Other ........................................................................ *
-- Specially prepared as infant food or for dietetic purposes:
2202.9021 --- In packings of paperboard ....................................... FREE
2202.9022 --- In disposable packings of steel ................................ FREE
2202.9023 --- In disposable packings of aluminium ...................... FREE
2202.9024 --- In disposable packings of glass exceeding 500 ml . FREE
2202.9025 --- In disposable packings of glass not exceeding 500 ml FREE
2202.9026 --- In disposable packings of plastics,coloured ........... FREE
2202.9027 --- In disposable packings of plastics,not coloured ..... FREE
2202.9029 --- Other ........................................................................ FREE
--O t h e r :
2202.9091 --- In packings of paperboard ....................................... FREE
2202.9092 --- In disposable packings of steel ................................ FREE
2202.9093 --- In disposable packings of aluminium ...................... FREE
2202.9094 --- In disposable packings of glass exceeding 500 ml . FREE
2202.9095 --- In disposable packings of glass not exceeding 500 ml FREE
2202.9096 --- In disposable packings of plas tics,coloured ........... FREE
2202.9097 --- In disposable packings of plastics,not coloured ..... FREE
2202.9099 --- Other ........................................................................ FREE
- Malt ale of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 %vol:
2203.0011 -- In disposable packings of steel ................................... ..FREE
2203.0012 -- In disposable packings of aluminium ......................... FREE
2203.0013 -- In disposable packings of glass exceeding 500 ml ..... FREE
2203.0014 -- In disposable packings of glass not exceeding 500 ml FREE
2203.0015 -- In disposable packings of plastics,coloured .............. FREE
2203.0016 -- In disposable packings of plastics,not coloured ........ FREE
2203.0019 -- Other ........................................................................... FREE
- O t h e r :
2203.0091 -- In disposable packings of steel ................................... FREE
2203.0092 -- In disposable packings of aluminium ......................... FREE
2203.0093 -- In disposable packings of glass exceeding 500 ml ..... FREE
2203.0094 -- In disposable packings of glass not exceeding 500 ml FREE
2203.0095 -- In disposable packings of plastics,coloured .............. FREE
2203.0096 -- In disposable packings of plastics,not coloured ........ FREE
2203.0099 -- Other ........................................................................... .......FREE
- Sparkling wine:
-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.1011 --- In disposable packings of steel ................................... FREE
2204.1012 --- In disposable packings of aluminium ......................... FREE
2204.1013 --- In disposable packings of glass exceeding 500 ml ..... FREE
2204.1014 --- In disposable packings of glass not exceeding 500 ml FREE
- 12 -
Icelandic
Customs Tariff Description Duty heading No
2204.1015 --- In disposable packings of plastics,coloured .............. FREE
2204.1016 --- In disposable packings of plastics,not coloured ........ FREE
2204.1019 --- Other ........................................................................... FREE
-- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:
2204.1021 --- In disposable packings of steel ................................... FREE
2204.1022 --- In disposable packings of aluminium ......................... FREE
2204.1023 --- In disposable packings of glass exceeding 500 ml ..... FREE
2204.1024 --- In disposable packings of glass not exceeding 500 ml... FREE
2204.1025 --- In disposable packings of plastics,coloured .............. FREE
2204.1026 --- In disposable packings of plastics,not coloured ........ FREE
2204.1029 --- Other ........................................................................... FREE
-- Other of an alcoholic strength by volume of more than 25%:
2204.1031 --- In disposable packings of steel ................................ FREE
2204.1032 --- In disposable packings of aluminium ...................... FREE
2204.1033 --- In disposable packings of glass exceeding 500 ml . FREE
2204.1034 --- In disposable packings of glass not exceeding 500 ml... FREE
2204.1035 --- In disposable packings of plastics,coloured ........... FREE
2204.1036 --- In disposable packings of plastics,not coloured ..... FREE
2204.1039 --- Other ........................................................................ FREE
- Other wine; grape must with ferme ntation prevented or arrested by the addition of alcohol:
-- In containers holding 2 l or less:
--- Fortified grape must of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.2111 ---- In disposable packings of steel ............................. FREE
2204.2112 ---- In disposable packings of aluminium ................... FREE
2204.2113 ---- In disposable packings of glass exceeding 500 ml FREE
2204.2114 ---- In disposable packings of glass not exceeding 500 ml FREE
2204.2115 ---- In disposable packings of plastics,coloured ........ FREE
2204.2116 ---- In disposable packings of plastics,not coloured .. FREE
2204.2119 ---- Other ..................................................................... FREE
--- Fortified grape must of an alcoholic strength by volume of more than 2.25 %vol:
2204.2121 ---- In disposable packings of steel ............................. FREE
2204.2122 ---- In disposable packings of aluminium ................... FREE
2204.2123 ---- In disposable packings of glass exceeding 500 ml FREE
2204.2124 ---- In disposable packings of glass not exceeding 500 ml... FREE
2204.2125 ---- In disposable packings of plastics,coloured ........ FREE
2204.2126 ---- In disposable packings of plas tics,not coloured .. FREE
2204.2129 ---- Other ..................................................................... FREE
--- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.2131 ---- In disposable packin gs of steel ............................. FREE
2204.2132 ---- In disposable packings of aluminium ................... FREE
2204.2133 ---- In disposable packings of glass exceeding 500 ml FREE
2204.2134 ---- In disposable packings of glass not exceedin g 500 ml FREE
2204.2135 ---- In disposable packings of plastics,coloured ........ FREE
2204.2136 ---- In disposable packings of plastics,not coloured .. FREE
- 13 -
Icelandic
Customs Tariff Description Duty heading No
2204.2139 ---- Other ................................................................................... FREE
--- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:
---- Wh i t e w i n e s :
2204.2141 ----- In disposable packings of steel ......................... FREE
2204.2142 ----- In disposable packings of aluminium ............... FREE
2204.2143 ----- In disposable packings of glas s exceeding 500 ml FREE
2204.2144 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2145 ----- In disposable packings of plastics,coloured .... FREE
2204.2146 ----- In disposable packings of plastics,not coloured FREE
2204.2149 ----- Other ................................................................. FREE
---- R e d w i n e s :
2204.2151 ----- In disposable packings of steel ......................... FREE
2204.2152 ----- In disposable packings of aluminium ............... FREE
2204.2153 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2154 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2155 ----- In disposable packings of plastics,coloured .... FREE
2204.2156 ----- In disposable packings of plastics,not coloured FREE
2204.2159 ----- Other ................................................................. FREE
---- O t h e r w i n e s :
2204.2161 ----- In disposable packings of steel ......................... FREE
2204.2162 ----- In disposable packings of aluminium ............... FREE
2204.2163 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2164 ----- In disposable packings of glass not exceeding 500 ml . FREE
2204.2165 ----- In disposable packings of plastics,coloured .... FREE
2204.2166 ----- In disposable packings of plastics,not coloured FREE
2204.2169 ----- Other ................................................................. FREE
---- Other of an alcoholic strength by volume of more than 2.25 %vol:
2204.2191 ----- In disposable packings of steel ............................. FREE
2204.2192 ----- In disposable packings of aluminium ................... FREE
2204.2193 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2194 ----- In disposable packings of glass not exceeding 500 ml . FREE
2204.2195 ----- In disposable packings of plastics,coloured ........ FREE
2204.2196 ----- In disposable packings of plastics,not coloured .. ....... FREE
2204.2199 ----- Other ..................................................................... FREE
-- O t h e r :
--- Fortified grape must of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.2911 ---- In disposable packings of steel ............................. FREE
2204.2912 ---- In disposable packings of aluminium ................... FREE
2204.2913 ---- In disposable packings of glass ............................ FREE
2204.2915 ---- In disposable packings of plastics,coloured ........ FREE
2204.2916 ---- In disposable packings of plastics,not coloured .. FREE
2204.2919 ---- Other ..................................................................... FREE
--- Fortified grape must of an alcoholic strength by volume of more than 2.25 %vol:
2204.2921 ---- In disposable packings of steel ............................. FREE
2204.2922 ---- In disposable packings of aluminium ................... FREE
2204.2923 ---- In disposable packings of glass ............................ FREE
- 14 -
Icelandic
Customs Tariff Description Duty heading No
2204.2925 ---- In disposable packings of plastics,coloured ........ FREE
2204.2926 ---- In disposable packings of plastics,not coloured .. FREE
2204.2929 ---- Other ..................................................................... FREE
--- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.2931 ---- In disposable packings of steel ............................. FREE
2204.2932 ---- In disposable packings of aluminium ................... FREE
2204.2933 ---- In disposable packings of glass ............................ FREE
2204.2935 ---- In disposable packings of plastics, coloured ........ FREE
2204.2936 ---- In disposable packings of plastics, not coloured .. FREE
2204.2939 ---- Other ..................................................................... FREE
--- Wine not mixed with other fermented beverages or non-alcoholic beverages provided the product is of an alcoholic strength by volume of more than 2.25 %up to and including 15 %vol and containing solely alcohol obtained by fermentation, without any kind of distillation:
---- Wh i t e w i n e s :
2204.2941 ----- In disposable packings of steel ......................... FREE
2204.2942 ----- In disposable packings of aluminium ............... FREE
2204.2943 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2944 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2945 ----- In disposable packings of plastics, coloured .... FREE
2204.2946 ----- In dis posable packings of plastics, not coloured FREE
2204.2949 ----- Other ................................................................. FREE
---- R e d w i n e s :
2204.2951 ----- In disposable packings of steel ......................... FREE
2204.2952 ----- In disposable packings of aluminium ............... ............. FREE
2204.2953 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2954 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2955 ----- In disposable packings of plastics, coloured .... FREE
2204.2956 ----- In disposable packings of plastics, not coloured FREE
2204.2959 ----- Other ................................................................. FREE
---- O t h e r w i n e s :
2204.2961 ----- In disposable packings of steel ......................... FREE
2204.2962 ----- In disposable packings of aluminium ............... FREE
2204.2963 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2964 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2965 ----- In disposable packings of plastics, coloured .... FREE
2204.2966 ----- In disposable packings of plastics, not coloured FREE
2204.2969 ----- Other ................................................................. FREE
---- Other of an alcoholic strength by volume of more than 2.25 %vol:
2204.2991 ----- In disposable packings of steel ............................. FREE
2204.2992 ----- In disposable packings of aluminium ................... FREE
2204.2993 ----- In disposable packings of glass exceeding 500 ml FREE
2204.2994 ----- In disposable packings of glass not exceeding 500 ml FREE
2204.2995 ----- In disposable packings of plastics,coloured ........ FREE
2204.2996 ----- In disposable packin gs of plastics,not coloured .. FREE
2204.2999 ----- Other ..................................................................... FREE
- Other grape must:
-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2204.3011 --- In disposable packings of steel ................................ FREE
- 15 -
Icelandic
Customs Tariff Description Duty heading No
2204.3012 --- In disposable packings of aluminium ...................... FREE
2204.3013 --- In disposable packings of glass exceeding 500 ml . FREE
2204.3014 --- In disposable packings of glass not exceeding 500 ml . FREE
2204.3015 --- In disposable packings of plastics,coloured ........... FREE
2204.3016 --- In disposable packings of plastics,not coloured ..... FREE
2204.3019 --- Other ........................................................................ FREE
-- Of an alcoholic strength by volume of more than 2.25%vol:
2204.3021 --- In disposable packings of steel ................................ FREE
2204.3022 --- In disposable packings of aluminium ...................... FREE
2204.3023 --- In disposable packings of glass exceeding 500 ml . FREE
2204.3024 --- In disposable packings of glass not exceeding 500 ml . FREE
2204.3025 --- In disposable packings of plastics,coloured ........... FREE
2204.3026 --- In d isposable packings of plastics,not coloured ..... FREE
2204.3029 --- Other ................................................................................... FREE
- In containers holding 2 l or less:
-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2205.1011 --- In disposable packings of steel ................................ FREE
2205.1012 --- In disposable packings of aluminiu m ...................... FREE
2205.1013 --- In disposable packings of glass exceeding 500 ml . FREE
2205.1014 --- In disposable packings of glass not exceeding 500 ml FREE
2205.1015 --- In disposable packings of plastics,coloured ........... FREE
2205.1016 --- In disposable packings of plastics,not coloured ..... FREE
2205.1019 --- Other ........................................................................ FREE
-- Of an alcoholic strength by volume of more than 2.25%up to and including 15%vol and containing solely alcohol obtained by fermentation,without any kind of distillation:
2205.1021 --- In disposable packings of steel ................................ FREE
2205.1022 --- In disposable packings of aluminium ...................... FREE
2205.1023 --- In disposable packings of glass exceeding 500 ml . FREE
2205.1024 --- In disposable packings of glass not exceeding 500 ml FREE
2205.1025 --- In disposable packings of plastics,coloured ........... FREE
2205.1026 --- In disposable packings of plastics,not coloured ..... FREE
2205.1029 --- Other ........................................................................ FREE
-- O t h e r :
2205.1091 --- In disposable packings of steel ................................ FREE
2205.1092 --- In disposable packings of aluminium ...................... FREE
2205.1093 --- In disposable packings of glass exceeding 500 ml . FREE
2205.1094 --- In disposable packings of glass not exceeding 500 ml . FREE
2205.1095 --- In disposable packings of plastics,coloured ........... FREE
2205.1096 --- In disposable packings of plastics,not coloured ..... FREE
2205.1099 --- Other ........................................................................ FREE
- O t h e r :
-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2205.9011 --- In disposable packings of steel ................................ FREE
2205.9012 --- In disposable packings of aluminium ...................... FREE
2205.9013 --- In disposable packings of glass ............................... FREE
2205.9015 --- In disposable packings of plastics,coloured ........... FREE
- 16 -
Icelandic
Customs Tariff Description Duty heading No
2205.9016 --- In disposable packings of plastics,not coloured ..... .... FREE
2205.9019 --- Other ........................................................................ FREE
-- Of an alcoholic strength by volume of more than 2.25%up to and including 15%vol and containing solely alcohol obtained by fermentation,without any kind of distillation:
2205.9021 --- In disposable packings of steel ................................ FREE
2205.9022 --- In disposable packings of aluminium ...................... FREE
2205.9023 --- In disposable packings of glass ............................... FREE
2205.9025 --- In disposable packings of plastics,coloured ........... FREE
2205.9026 --- In disposable packings of plastics,not coloured ..... FREE
2205.9029 --- Other ........................................................................ FREE
-- O t h e r :
2205.9091 --- In disposable p ackings of steel ................................ FREE
2205.9092 --- In disposable packings of aluminium ...................... FREE
2205.9093 --- In disposable packings of glass ............................... FREE
2205.9095 --- In disposable packings of plastics,coloured ........... FREE
2205.9096 --- In disposable packings of plastics,not coloured ..... FREE
2205.9099 --- Other ................................................................................... FREE
- Spirits obtained by distilling grape wine or grape marc:
-- C o g n a c :
2208.2021 --- In disposable packings of steel ................................ ..... FREE
2208.2022 --- In disposable packings of aluminium ...................... ..... FREE
2208.2023 --- In disposable packings of glass exceeding 500 ml . ..... FREE
2208.2024 --- In disposable packings of glass not exceeding 500 ml FREE
2208.2025 --- In disposable packings of plastics,coloured ........... ..... FREE
2208.2026 --- In disposable packings of plastics,not coloured ..... .... FREE
2208.2029 --- Other ................................................................................... FREE
-- O t h e r :
2208.2081 --- In disposable packings of steel ................................ ...... FREE
2208.2082 --- In disposable packings of aluminium .................... ........... FREE
2208.2083 --- In disposable packings of glass exceeding 500 ml . ..... FREE
2208.2084 --- In d isposable packings of glass not exceeding 500 ml FREE
2208.2085 --- In disposable packings of plastics,coloured ........... ..... FREE
2208.2086 --- In disposable packings of plastics,not coloured ..... .... FREE
2208.2089 --- Other ................................................................................... FREE
- Wh i s k i e s :
2208.3011 -- In disposable packings of steel ................................... ...FREE
2208.3012 -- In disposable packings of aluminium ......................... ...FREE
2208.3013 -- In disposable packings of glass exceeding 500 ml ..... .FREE
2208.3014 -- In disposable packings of glass not exceeding 500 ml FREE
2208.3015 -- In disposable packings of plastics,coloured .............. .. FREE
2208.3016 -- In disposable packings of pla stics,not coloured ........ . FREE
2208.3019 -- Other ...................................................................................FREE
- R u m a n d t a f i a :
2208.4011 -- In disposable packings of steel ................................... ...FREE
2208.4012 -- In disposable packings of aluminium ......................... ...FREE
2208.4013 -- In disposable packings of glass exceeding 500 ml ..... .FREE
2208.4014 -- In disposable packings of glass not exceeding 500 ml FREE
2208.4015 -- In disposable packings of plastics,coloured .............. .. FREE
- 17 -
Icelandic
Customs Tariff Description Duty heading No
2208.4016 -- In disposable packings of plastics,not coloured ........ . FREE
2208.4019 -- Other ...................................................................................FREE
- Gin and Geneva:
-- G i n :
2208.5031 --- In disposable packings of steel ................................ ...... FREE
2208.5032 --- In disposable packings of aluminium ...................... ...... FREE
2208.5033 --- In disposable packings of glass exceeding 500 ml . ..... FREE
2208.5034 --- In disposable packings of glass not exceeding 500 ml FREE
2208.5035 --- In disposable packings of plastics,coloured ........... ..... FREE
2208.5036 --- In disposable packings of plastics,not coloured ..... . FREE
2208.5039 --- Other ................................................................................FREE
-- G e n e v a :
2208.5041 --- In disposable packings of steel ................................ ...FREE
2208.5042 --- In disposable packings of aluminium ...................... ...FREE
2208.5043 --- In disposable packings of glass exceeding 500 ml . .. FREE
2208.5044 --- In disposable packings of glass not exceeding 500 ml FREE
2208.5045 --- In disposable packings of plastics,coloured ........... .. FREE
2208.5046 --- In disposable packings of plastics ,not coloured ..... . FREE
2208.5049 --- Other ................................................................................FREE
- Vodka:
2208.6011 -- In disposable packings of steel ................................... FREE
2208.6012 -- In disposable packings of aluminium ......................... FREE
2208.6013 -- In disposable packings of glass exceeding 500 ml ..... FREE
2208.6014 -- In disposable packings of glass not exceeding 500 ml FREE
2208.6015 -- In disposable packings of plastics,coloured .............. FREE
2208.6016 -- In disposable packings of plastics,not coloured ........ FREE
2208.6019 -- Other ................................................................................FREE
- Liqueurs and cordials:
-- Of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2208.7021 --- In disposable packings of steel ................................ ...FREE
2208.7022 --- In disposable packings of aluminium ...................... ...FREE
2208.7023 --- In disposable packings of glass exceeding 500 ml . .. FREE
2208.7024 --- In disposable packings of glass not exceeding 500 ml FREE
2208.7025 --- In disposable packings of plastics, coloured ........... . FREE
2208.7026 --- In disposable packings of plastics, not colo ured ..... FREE
2208.7029 --- Other ................................................................................FREE
-- O h e r :
2208.7081 --- In disposable packings of steel ................................ ...FREE
2208.7082 --- In disposable packings of aluminium ...................... ...FREE
2208.7083 --- In disposable packings of glass exceeding 500 ml . .. FREE
2208.7084 --- In disposable packings of glass not exceeding 500 ml FREE
2208.7085 --- In disposable packings of plastics, coloured ............ FREE
2208.7086 --- In disposable packings of plastics, not coloured ..... FREE
2208.7089 --- Other ................................................................................FREE
- O h e r :
-- Aqua vitae (brennivín):
2208.9021 --- In disposable packings of steel ................................ ...FREE
2208.9022 --- In disposable packings of aluminium ...................... ...FREE
2208.9023 --- In disposable packings of glass exceeding 500 ml . .. FREE
2208.9024 --- In disposable packings of glass not exceeding 500 ml FREE
2208.9025 --- In disposable packings of plastics, coloured ........... . FREE
- 18 -
Icelandic
Customs Tariff Description Duty heading No
2208.9026 --- In disposable packings of plastics, not coloured ..... FREE
2208.9029 --- Other ................................................................................FREE
-- A q u a v i t:
2208.9031 --- In disposable packings of steel ................................ ...FREE
2208.9032 --- In disposable packings of aluminium ...................... ...FREE
2208.9033 --- In disposable packin gs of glass exceeding 500 ml . .. FREE
2208.9034 --- In disposable packings of glass not exceeding 500 ml FREE
2208.9035 --- In disposable packings of plastics,coloured ........... FREE
2208.9036 --- In disposable packings of plastics,not coloured ..... FREE
2208.9039 --- Other ........................................................................ FREE
-- Other of an alcoholic strength by volume of more than 0.5 %up to and including 2.25 %vol:
2208.9071 --- In disposable packings of steel ................................ FREE
2208.9072 --- In disposable packings of aluminium ...................... ...FREE
2208.9073 --- In disposable packings of glass exceeding 500 ml . ...FREE
2208.9074 --- In disposable packings of glass not exceeding 500 ml FREE
2208.9075 --- In disposable packings of plastics,coloured ........... ... FREE
2208.9076 --- In disposable packings of plastics,not coloured ... FREE
2208.9079 --- Other ........................................................................ .......... FREE
-- Other of an alcoholic strength by volume of more than 2.25
%vol:
2208.9081 --- In disposable packings of steel ................................ ..... FREE
2208.9082 --- In disposable packings of aluminium ...................... ..... FREE
2208.9083 --- In disposable packings of glass exceeding 500 ml . ..... FREE
2208.9084 --- In disposable packings of glass not exceeding 500 ml FREE
2208.9085 --- In disposable packings of plastics,coloured ........... ..... FREE
2208.9086 --- In disposable packings of plastics,not coloured ..... .... FREE
2208.9089 --- Other ................................................................................... FREE
ex 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:
--- Plasters:
2520.2001 ------ Plasters specially prepared for use in dentistry ............ FREE
ex 2839 Silicates; commercial alkali metal silicates:
ceasium- and francium silicates )............................................ FREE
ex 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
--- Saturated monohydric alcohols:
2905.1200 ------ Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) FREE
2905.1300 ------ Butan-1-ol (n-butyl alcohol)............................................. FREE
2905.1400 ------ Other butanols ................................................................... FREE
2905.1500 ------ Pentanol (amyl alcohol) and isomers thereof ................ FREE
2905.1600 ------ Octanol (octyl alcohol) and isomers thereof ................. FREE
2905.1700 ------ Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol) ...................................... FREE
2905.1900 ------ Other.................................................................................... FREE
--- Unsaturated monohydric alcohols:
- 19 -
Icelandic
Customs Tariff Description Duty heading No
2905.2200 ------ Acyclic terpene alcohols .................................................. FREE
2905.2900 ------ Other.................................................................................... FREE
--- Diols:
2905.3200 ------ Propylene glycol (propane-1,2-diol) ............................... FREE
2905.3900 ------ Other.................................................................................... FREE
--- Other polyhydric alcohols:
2905.4100 ------ 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) FREE
2905.4200 ------ Pentaerythritol.................................................................... FREE
2905.4300 ------ Mannitol.............................................................................. FREE
2905.4400 ------ D-glucitol (sorbitol) ........................................................... FREE
2905.4900 ------ Other.................................................................................... FREE
--- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:
2905.5100 ------ Ethchlorvynol..................................................................... FREE
2905.5900 ------ Other.................................................................................... FREE
2911 2911.0000 Acetals and hemiacetals, whether or not with other oxygen function,
and their halogenated, sulphonated, nitrated or nitrosated derivatives FREE
ex 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives:
--- Formic acid, its salts and esters:
2915.1200 ------ Salts of formic acid ............................................................ FREE
2915.1300 ------ Esters of formic acid .......................................................... FREE
--- Acetic acid and its salts; acetic anhydride:
2915.2100 ------ Acetic acid .......................................................................... FREE
2915.2200 ------ Sodium acetate ................................................................... FREE
2915.2300 ------ Cobalt acetates ................................................................... FREE
2915.2400 ------ Acetic anhydride ............................................................... FREE
2915.2900 ------ Other.................................................................................... FREE
--- Esters of acetic acid:
2915.3100 ------ Ethyl acetate ....................................................................... FREE
2915.3200 ------ Vinyl acetate ....................................................................... FREE
2915.3300 ------ n-Butyl acetate ................................................................... FREE
2915.3400 ------ Isobutyl acetate ................................................................. FREE
2915.3500 ------ 2-Ethoxyethyl acetate........................................................ FREE
2915.3900 ------ Other.................................................................................... FREE
2915.4000 ---Mono-, di- or trichloroacetic acids, their salts and esters .FREE
2915.5000 ---Propionic acid, its salts and esters ........................................ FREE
2915.6000 ---Butanoic acids, pentanoic acids, their salts and esters .....FREE
2915.7000 ---Palmitic acid, stearic acid, their salts and esters .................. FREE
2915.9000 ---Other .......................................................................................... FREE
---Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.1100 ------ Acrylic acid and its salts .................................................. FREE
2916.1200 ------ Esters of acrylic acid ......................................................... FREE
2916.1300 ------ Methacrylic acid and its salts .......................................... FREE
- 20 -
Icelandic
Customs Tariff Description Duty heading No
2916.1400 ------ Esters of methacrylic acid ................................................. FREE
2916.1500 ------ Oleic, linoleic or linolenic acids, their salts and esters .FREE
2916.1900 ------ Other.................................................................................... FREE
2916.2000 ---Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
---Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916.3100 ------ Benzoic acid, its salts and esters ..................................... FREE
2916.3200 ------ Benzoyl peroxide and benzoyl chloride.......................... FREE
2916.3400 ------ Phenylacetic acid and its salts ......................................... FREE
2916.3500 ------ Esters of phenylacetic acid .............................................. FREE
2916.3900 ------ Other.................................................................................... FREE
--- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2917.1100 ------ Oxalic acid, its salts and esters ........................................ FREE
2917.1200 ------ Adipic acid, its salts and esters ...................................... FREE
2917.1300 ------ Azelaicic acid, sebacic acid, their salts and esters ...... FREE
2917.1400 ------ Maleic anhydride .............................................................. FREE
2917.1900 ------ Other ................................................................................... FREE
2917.2000 --- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
--- Aromatic polycarboxylic acids, their anhydrides, halides, per-oxides, peroxyacids and their derivatives:
2917.3100 ------ Dibutyl orthophthalates .................................................. FREE
2917.3200 ------ Dioctyl orthophthalates .................................................... FREE
2917.3300 ------ Dinonyl or didecyl orthophthalates ................................ FREE
2917.3400 ------ Other esters of orthophthalic acid .................................. FREE
2917.3500 ------ Phthalic anhydride............................................................. FREE
2917.3600 ------ Terephthalic acid and its salts ........................................ FREE
2917.3700 ------ Dimethyl terephthalate ..................................................... FREE
2917.3900 ------ Other ................................................................................... FREE
--- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2918.1100 ------ Lactic acid, its salts and esters ....................................... FREE
2918.1200 ------ Tartaric acid ....................................................................... FREE
2918.1300 ------ Salts and esters of tartaric acid ....................................... FREE
2918.1400 ------ Citric acid ........................................................................... FREE
2918.1500 ------ Salts and esters of citric acid .......................................... FREE
2918.1600 ------ Gluconic acid, its salts and esters .................................. FREE
2918.1900 ------ Other ................................................................................... FREE
- 21 -
Icelandic
Customs Tariff Description Duty heading No
--- Carboxylic acids with phenol function but without other oxygen
function, their anhydrides, halides, per-oxides, peroxyacids and their derivatives:
2918.2100 ------ Salicylic acid and its salts ................................................ FREE
2918.2200 ------ O-Acetylsalicylic acid, its salts and esters ................... FREE
2918.2300 ------ Other esters of salicylic acid and their salts ................. FREE
2918.2900 ------ Other ................................................................................... FREE
2918.3000 ---Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and
their derivatives ........................................................................ FREE
2918.9000 ---Other .......................................................................................... FREE
--- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:
2932.1100 ------ Tetrahydrofuran ................................................................ FREE
2932.1200 ------ 2-Furaldehyde (furfuraldehyde) ..................................... FREE
2932.1300 ------ Furfuryl alcohol and tetrahydrofurfuryl alcohol .......... FREE
2932.1900 ------ Other ................................................................................... FREE
--- Lactones:
2932.2100 ------ Coumarin, methylcoumarins and ethylcoumarins......... FREE
2932.2900 ------ Other lactones .................................................................... FREE
--- Other:
2932.9100 ------ Isosafrole ............................................................................ FREE
2932.9200 ------ 1-(1,3-Benzodioxol-5-yl)propan-2-one ............................ FREE
2932.9300 ------ Piperonal ............................................................................. FREE
2932.9400 ------ Safrole.................................................................................. FREE
2932.9500 ------ Tetrahydro cannabinols (all isomers).............................. FREE
------ Other:
2932.9910 --------- Benzofuran (coumarone) ............................................... FREE
2932.9930 --------- Internal ethers ................................................................. FREE
2932.9950 --------- Epoxides with a four- membered ring........................... FREE
--------- Cyclic acetals and internal hemi acetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2932.9971 --------- 3,4 Methylenedioxy phenylpropan-2-on ................. FREE
2932.9979 --------- Other.............................................................................. FREE
2932.9990 --------- Other................................................................................. FREE
ex 2933 Heterocyclic compounds with nitrogen hetero-atom(s) only;
--- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:
2933.1100 ------ Phenazone (antipyrin) and its derivatives ..................... FREE
2933.1900 ------ Other.................................................................................... FREE
--- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:
2933.2900 ------ Other.................................................................................... FREE
--- Compounds containing an unfused pyridine rin g (whether or not hydrogenated) in the structure :
2933.3100 ------ Pyridine and its salts ......................................................... FREE
2933.3200 ------ Piperidine and its salts ...................................................... FREE
- 22 -
Icelandic
Customs Tariff Description Duty heading No
2933.3300 ------ Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam
(INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol
(INN), piritramide (INN), propiram (INN) and trimeperidine (INN);
salts there of........................................................................FREE
------ Other:
2933.3910 --------- Iproniazid: ketobemidone hydrochloride; pyridostigmine bromide
........................................................................................... FREE
2033.3980 --------- Other ................................................................................ FREE
2933.3990 ------ Other.................................................................................... FREE
--- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:
2933.4100 ------ Levorphanol (INN) and its salts ...................................... FREE
2933.4900 ------ Other.................................................................................... FREE
--- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:
2933.5500 ------ Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and
zipeprol (INN); salts thereof............................................. FREE
2933.5900 ------ Other.................................................................................... FREE
--- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:
2933.6100 ------ Melamine............................................................................. FREE
2933.6900 ------ Other.................................................................................... FREE
--- Lactams:
2933.7100 ------ 6-Hexanelactam (epsilon-caprolactam) .......................... FREE
2933.7200 ------ Clobazam (INN) and methyprylon (INN)........................ FREE
2933.7900 ------ Other lactams ...................................................................... FREE
--- Other:
2933.9100 ------ Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam
(INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and
triazolam (INN); salts thereof........................................... FREE
2933.9900 ------ Other.................................................................................... FREE
other heterocyclic compounds:
2934.1000 ---Compounds containing an unfused thiazole ring (whether or not
hydrogenated) in the structure ............................................. FREE
2934.2000 ---Compounds containing in the stucture a benzothiazole ring-system
(whether or not hydrogenated), not further fused ............. FREE
2934.3000 ---Compounds containing in the structure a phenothiazine ring-system
(whether or not hydrogenated), not further fused ............. FREE
--- Other:
- 23 -
Icelandic
Customs Tariff Description Duty heading No
2934.9100 ------ Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxa zolam (INN), pemoline (INN), phendimetrazine
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof FREE
2934.9900 ------ Other.................................................................................... FREE
2940 2940.0000 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers , sugar acetals and sugar esters, and their salts, other than products of heading No. 2937, 2938 or
2939 ...........................................................................................FREE
2941.1000 ---Penicillins and their derivatives with a penicillanic acid structure; salts thereof........................................................................................ FREE
2941.2000 ---Streptomycins and their derivatives; salts thereof............. FREE
2941.3000 ---Tetracyclines and their derivatives; salts thereof............... FREE
2941.4000 ---Chloramphenicol and its derivatives; salts thereof ............ FREE
2941.5000 ---Erythromycin and its derivatives; salts thereof .................. FREE
2941.9000 ---Other .......................................................................................... FREE
ex 3006 Pharmaceutical goods specified in Note 4 to this Chapter:
--- Dental cements and other dental fillings; bone reconstruction cements:
3006.4002 ------ Silver amalgams for dental fillings................................... FREE
---Chemical contraceptive preparations based on hormones , on other products of heading 2937or on spermicides:
ex 3403 Lubricating preparations (including cutting -oil preparations, bolt or nut release preparations, anti -rust or anti -corrosion preparations and mould releas e preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals:
--- Containing petroleum oils or oils obtained from bituminous minerals:
------ Preparations for the treatment of textile materials, leather, furskins or other materials:
oils and other chemicals ................................................ FREE
------ Other:
--------- Anti-rust and anti-corrosive preparations:
ex 3407 Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use
- 24 -
Icelandic
Customs Tariff Description Duty heading No
in dentistry, with a basis of plaster (of calcined gypsum or calcium
sulphate):
3407.0001 ---Preparations for use in dentistry, with a basis of plaster .. FREE
3501.1000 ---Casein ....................................................................................... FREE
--- Other:
3501.9001 ------ For food preparation ......................................................... FREE
3501.9009 ------ Other.................................................................................... FREE
--- Dextrins and other modified starches:
3505.1001 ------ Starches, esterified or etherified ...................................... FREE
3505.1009 ------ Other.................................................................................... FREE
3505.2000 ---Glues ......................................................................................... FREE
a net weight of 1 kg:
3506.1000 ---Products suitable for use as glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a net weight of 1 kg FREE
--- Other:
3506.9100 ------ Adhesives based on polymers of headings 39.01 to 39.13 or on
3506.9900 ------ Other ................................................................................... FREE
ex 3801 Artificial graphite; colloidal or semi -colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi - manufactures:
---Colloidal or semi -colloidal graphite:
linings, excluding carbons for making carbon brushes ..... FREE
---Other:
pastes, mixed with oil ........................................................ FREE
ex3804 3804.0000 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 3803, excluding
concentrated sulphite lye ...................................................... FREE
ex 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent:
--- Other:
- 25 -
Icelandic
Customs Tariff Description Duty heading No
other products and preparations (for example, dressings and
mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
3809.1000 ---With a basis of amylaceous substances .............................. FREE
--- Other:
3809.9100 ------ Of a kind used in the textile or like industries ............... FREE
3809.9200 ------ Of a kind used in the paper or like industries ................ FREE
3809.9300 ------ Of a kind used in the leather or like industries .............. FREE
ex 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti -corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
--- Anti-knock preparations:
--- Additives for lubricating oils:
minerals, excluding for mineral oils ................................. FREE
ex 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti -oxidising preparations and other compound stabilisers for rubber or plastics:
3812.2000 ---Compound plasticisers for rubber or plastics ..................... FREE
3812.3000 ---Anti-oxidising preparations and other compound stabilisers for rubber
or plastics ................................................................................. FREE
3817 3817.0000Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902:
3818 3818.0000 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in
ex 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included;:
binders based on natural resinous products ....................... FREE
3824.3000 ---Non-agglomerated metal carbides mixed together or with metallic
3824.5000 ---Non-refractory mortars and concretes FREE
3824.6000 ---Sorbitol other than that of subheading No. 2905.44 .......... FREE
--- Mixtures containing perhalogenated derivatives of acyclic hydro carbons containing two or more different halogens:
- 26 -
Icelandic
Customs Tariff Description Duty heading No
3824.7100 ------ Containing acyclic hydrocarbons perhalogenated only with
fluorine and chlorine ......................................................... FREE
3824.7900 ------ Other.................................................................................... FREE
--- Other:
------ Other:
3824.9001 --------- Raw materials or auxiliary preparations for the production of
industrial goods.............................................................. FREE
3824.9002 --------- Compound hardening agents ....................................... FREE
3824.9003 --------- Inorganic composite solvents and thinners ............... FREE
3824.9004 --------- Anti-rust preparations ................................................... FREE
3824.9005 --------- Refrigerants ..................................................................... FREE
3824.9006 --------- Residual products of the chemical or allied industries, n.e.s. . FREE
3824.9007 --------- Mixture of saccharine or its salts and chemical substances, such as sodium bicarbonate and tartaric acid, in retail packings of 1 kg
or less ............................................................................... FREE
3824. 9009 --------- Other................................................................................. FREE
ex 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:
--- Other:
3919.9010 ------ Wall and ceiling covering................................................. FREE
------ Other:
3919.9021 --------- Of vulcanised fibre ........................................................ FREE
3919.9022 --------- Printed with advertisement in foreign languages ...... FREE
3919.9029 --------- Other................................................................................. FREE
--- Of polymers of ethylene:
3920.1001 ------ Printed wrapping foil for foodstuffs .............................. FREE
3920.1002 ------ Of a thickness of 0.2 mm or more ..................................... FREE
3920.1009 ------ Other ................................................................................... FREE
--- Of polymers of propylene:
3920.2001 ------ Of a thickness of 0.2 mm or more, n.e.s. ......................... FREE
3920.2002 ------ Strips of a kind used for packaging, of a thickness 0.50 mm to 1
mm and of a width 7 to 15 mm ......................................... FREE
3920.2009 ------ Other ................................................................................... FREE
--- Of polymers of styrene:
3920.3001 ------ Of a thickness of 0.2 mm or more ..................................... FREE
3920.3009 ------ Other ................................................................................... FREE
--- Of polymers of vinyl chloride:
------ Containing by weight not less than 6 % of plasticisers :
3920.4301 --------- For conveyor belts ......................................................... FREE
3920.4302 ---------Of a thickness of 0.2 mm or more ...................................... FREE
3920.4303 ---------Plates for photoengravings .............................................. FREE
3920.4309 --------- Other................................................................................. FREE
------ Other:
3920.4901 --------- For conveyor belts ........................................................ FREE
3920.4902 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.4903 --------- Plates for photoengravings .......................................... FREE
3920.4909 --------- Other ................................................................................ FREE
- 27 -
Icelandic
Customs Tariff Description Duty heading No
--- Of acrylic polymers:
------ Of poly (methyl methacrylate):
3920.5101 --------- Of a thickness of 0.2 mm or more ................................. FREE
3920.5109 --------- Other ................................................................................ FREE
------ Other:
3920.5901 --------- Of a thickness of 0.2 mm or more ................................. FREE
3920.5909 --------- Other ................................................................................ FREE
--- Of polycarbonates, alkyd resins, polyallyl esters or other polyes ters:
------ Of polycarbonates:
3920.6101 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.6109 --------- Other ................................................................................ FREE
------ Of poly (ethylene terephthalate):
3920.6201 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.6209 --------- Other ................................................................................ FREE
------ Of unsaturated polyesters:
3920.6301 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.6309 --------- Other ................................................................................ FREE
------ Of other polyesters:
3920.6901 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.6909 --------- Other ................................................................................ FREE
--- Of cellulose or its chemical derivatives:
------ Of regenerated cellulose:
3920.7101 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.7109 --------- Other ................................................................................ FREE
3920.7200 ------ Of vulcanised fibre ........................................................... FREE
------ Of cellulose acetate:
3920.7301 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.7309 --------- Other ................................................................................ FREE
------ Of other cellulose derivatives:
3920.7901 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.7909 --------- Other ................................................................................ FREE
--- Of other plastics:
------ Of poly (vinyl butyral):
3920.9101 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.9109 --------- Other ................................................................................ FREE
------ Of polyamides:
3920.9201 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.9209 --------- Other ................................................................................ FREE
------ Of amino-resins:
3920.9301 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.9309 --------- Other ................................................................................ FREE
------ Of phenolic resins:
3920.9401 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.9409 --------- Other ................................................................................ FREE
------ Of other plastics:
3920.9901 --------- For conveyor belts ........................................................ FREE
3920.9902 --------- Of a thickness of 0.2 mm or more .................................. FREE
3920.9909 --------- Other ................................................................................ FREE
--- Cellular:
- 28 -
Icelandic
Customs Tariff Description Duty heading No
------ Of polymers of styrene:
3921.1101 --------- For heat insulation ......................................................... FREE
3921.1109 --------- Other ................................................................................ FREE
------ Of polymers of vinyl chloride:
3921.1201 --------- For paneling or heat insulation .................................... FREE
3921.1209 --------- Other ................................................................................ FREE
3921.1300 ------ Of polyurethanes .............................................................. FREE
3921.1400 ------ Of regenerated cellulose .................................................. FREE
------ Of other plastics:
3921.1901 --------- Draught excluders of expanded polyester ................. FREE
3921.1902 --------- For paneling or h eat insulation .................................... FREE
3921.1909 --------- Other ................................................................................ FREE
--- Other:
3921.9001 ------ For conveyor belts ........................................................... FREE
3921.9002 ------ Of a thickness of 0.2 mm or more .................................... FREE
3921.9003 ------ Plates for photoengravings ............................................. FREE
3921.9004 ------ Of vulcanised fibre ..............................