| HMRC Reference:Notice 830 (December 2011) | View Change History |
1.1 What is this Notice about?
1.2 Who should read this Notice?
2. Basic origin provisions - Part A – Rules and Provisions which apply from 1 January 2011
2.1 Which countries benefit from the GSP?
2.2 Why do I need to know about the GSP rules of origin?
2.3 What is an originating product?
2.4 What is meant by 'sufficiently worked or processed'?
2.5 How do I work out if products are originating?
2.6 What documents do I need to claim originating status?
3. Additional origin conditions
3.1 What if some of the working or processing is carried out in other EU Member States?
3.2 Are there any relaxations to the origin rules?
3.3 How do I apply a percentage rule?
4.1 What is a suppliers’ declaration?
4.2 When are suppliers’ declarations not needed?
4.3 When are suppliers’ declarations needed?
4.4 What format does a suppliers’ declaration take?
5.1 Accessories, spare parts and tools
5.5 Accounting segregation for EU exports
8. Part B – changes to documentary requirements which will apply from 1 January 2017
Do you have any comments or suggestions?
The latest change to Notice 830 concerns Appendix l. The procedure to become a registered exporter will not commence until 2016.
This notice replaces GSP Notes in Notice 828 and Section 10 of Notice 826
This notice explains the rules of origin which must be satisfied if goods are to qualify for:
It also supplements Notices 826 and 827 which provide general information about importing and exporting under preference.
This Notice is split into two parts.
Anyone who:
There are over 150 beneficiaries. A list of these countries may be found in Appendix B Standard Beneficiary Countries (SBCs) and C Least Developed Countries (LDCs) of this Notice.
If you are an importer of goods under GSP you will have to pay duty at the full (non –GSP) rate if checks carried out by HM Revenue & Customs (HMRC) reveal that the goods did not satisfy the GSP rules of origin. It is in your own interest therefore to check as far as possible that any goods for which you claim tariff preference qualify for such relief (see also paragraph 1.9 of Notice 826).
If you are an exporter of goods to be included in a product manufactured in a GSP country for export to the EU, your goods may be counted as originating in that GSP country if they satisfy the rules of origin set out in this Notice.
Note: Other types of export to GSP countries are not governed by these rules and procedures.
The guidance which follows is written primarily to help importers check that their goods meet the rules. It also helps exporters work out whether the goods they send to GSP countries qualify as originating products.
It is either:
The basic rule requires that all non-originating parts and materials used must change tariff heading during the manufacturing process (i.e. the finished product must fall within a different four figure tariff heading from all of the non-originating parts and materials). Where this takes place the finished product is considered to be ‘sufficiently processed’. The rule is described in Appendix D as ‘manufacture in which all materials change tariff heading’.
There are however many exceptions to this rule.
For some goods other conditions are imposed, for example, by setting a maximum limit on the value of non-originating materials or parts which may be used. There are also some relaxations. These include the use of materials or parts which fall under the same tariff heading as the finished product.
Note: if the only working or processing carried out in either the EU or a GSP country is among the minimal process listed in Appendix E, the resulting goods cannot be regarded as originating. This rule applies whether or not the working or processing has resulted in the finished product being classified in a four figure heading different from the heading of any of the materials or parts used.
Follow the steps below.
Step 1
Refer to Appendix A to find out whether your goods are ‘wholly obtained’. If the goods are on the list, they will be considered as originating products. If they are not on this list move on to step 2.
Step 2
Find out from HMRC Tariff which four figure tariff heading covers the goods. For example, if the goods are automatic circuit breakers the heading is 8535. If in doubt contact the HMRC Classification Helpline on Tel 01702 366077.
Step 3
Turn to Appendix D. Read the ‘Notes on using the Appendix’ carefully.
Once you find the relevant rule turn to Section 2 for more detailed guidance on How to apply that rule.
If you are an importer you will need to present either:
Invoice declarations can be used only for eligible products imported in a consignment with a total customs value not exceeding £5,700.
GSP Forms A and invoice declarations issued in a GSP Beneficiary country have a period of validity of 10 months from their date of issue, and they must be presented in support of a claim to preference within that period. There are exceptional circumstances where HMRC will accept Forms A and invoice declarations which are outside their period of validity. For further information on this please see Paragraphs 3.7 and 7.1 of Notice 826 (Tariff Preferences: Imports).
If you are an exporter you will need to provide the GSP country with either:
You must obtain prior approval from HMRC to issue an invoice declaration for eligible products which will be exported in a consignment with a total customs value exceeding £5,700. You do not have to obtain approval to issue a declaration for goods which will be exported in a consignment with a total customs value not exceeding this amount.
You will find more about GSP Form A, movement certificate EUR1 and invoice declaration in Notices 826 and 827. Section 5 of Notice 827 also explains how you can become an 'approved exporter' for the purposes of issuing invoice declarations.
Note: these documentary requirements are changing on 1 January 2017, when exporters in most, if not all of GSP beneficiary countries will issue Statements of Origin instead of GSP Forms A, and exporters in the EU will issue for the purposes of bilateral cumulation, statements of origin instead of EUR1 movement certificates and invoice declarations. See Part B for more information on this point.
Preference law for all goods is contained in EU legislation which can be found in the Official Journals (OJs) of the European Union. The legislation in respect of the Generalised System of Preferences is contained in EC Regulation 2454/93 (OJ No.253 of 1993).
Working or processing carried out elsewhere in the EU is treated, for preferential origin rule purposes, as having been carried out in the UK.
Yes. Notwithstanding the rules set out in Appendix D, the finished product falling within Chapters 25 to 97 of the Tariff may include non-originating materials or parts provided their total value does not exceed 15% of the ex-works price of the finished product. Non-originating materials which according to the rule cannot be used may never the less be used up to a value of 15% of the ex-works price. However, applications of this tolerance shall not exceed any percentage of the non-originating materials as laid down in the specific rule to be applied.
Note: this 15% tolerance does not apply to textile products of tariff chapters 50-63 (there are separate tolerances for these products – please see the Notes to the rules in Appendix D).
For agricultural products falling within Chapters 2 and 4 to 24 of the Tariff, the finished product may include non-originating materials provided that their net weight does not exceed 15% of the weight of the finished product.
Note: the 15% value tolerance described above applies to processed fishery products in Chapter 16, instead of the weight tolerance.
Neither the weight or value tolerance can be used to extend the percentage limits which may already apply in the origin rules in Appendix D for the use of non-originating materials, components or parts.
Finally, the tolerances cannot apply to the wholly obtained products in Appendix A, because it is impossible for example, for 15% of the weight of a particular cow, pig, sheep or fish to be non-originating. However, they can be used where the origin rule requires that a processed or manufactured product must be made from wholly obtained materials.
For example, the origin rule for canned tuna in Chapter 16 requires that all the fish in Chapter 3 used must wholly originate in the country of processing/canning. However, the tolerance rule can be applied in these circumstances so that not withstanding the wholly obtained requirement, up to 15% of the value of the Chapter 3 fish used can in fact be non-originating.
First identify your ex-works price.
Then add up the value of all the non-material costs such as:
If the origin rule limits the value of non-originating materials or parts to 40% of the ex-works price and you find that the value of the non-material costs (which always count as originating) make up at least 60% of the ex-works price, then the percentage rule has been met and you need look no further.
However, if the non-material costs are not enough by themselves to fulfil the origin rule, you will need to prove that some of the materials or parts used are originating.
Using the 40% rule again to illustrate this point, you may find that the non-material costs make up only 55% of the ex-works price. This leaves a shortfall of 5%. You will need to prove that materials or parts to the value of at least 5% of the ex-works price are originating.
You may find it easier to work out the percentage rule ‘in reverse’. To do this, first add up the value of all the materials or parts used. If this exceeds the percentage allowed, you will need only to prove that the excess value is made up of originating materials or parts.
Some rules give two or more percentages for the maximum value of non-originating materials or parts that can be used. The percentages cannot be added together. The value of all the non-originating materials or parts used must never exceed the highest of the percentages given.
All materials or parts are considered to be non-originating unless evidence is held that proves that they originate. For materials or parts obtained from elsewhere in the UK or the EU, this evidence should take the form of a suppliers’ declaration. Section 4 explains about the use of suppliers’ declarations.
This provision allows materials, components or parts of EU, Norway*, Switzerland* or Turkey* origin (materials, components or parts which have satisfied the GSP rules of origin in this Notice which apply to goods exported from non-LDC countries, and which are not merely in free circulation in the EU or other country concerned) to be further processed or incorporated in a finished product in a GSP beneficiary country as if they had originated in the country concerned. The finished product will acquire the preferential origin of the GSP beneficiary country (and qualify for export to the EU under preference) provided that the processing undertaken there is more than minimal (see Appendix F).
As the bilateral cumulation arrangements are provisions which are one-way only EU manufacturers and producers cannot treat materials, components or parts originating in a GSP beneficiary country as if they originate in the European Union.
*Note: materials, components or parts in Chapters 1 to 24 which originate in Norway, Switzerland and Turkey are not covered by the bilateral cumulation arrangements.
Furthermore, before GSP beneficiaries can treat materials, components or parts originating in Norway, Switzerland and Turkey as their own, each of those three countries must adopt the new GSP rules of origin contained in this Notice. This is unlikely to happen before 1 January 2011, consequently for the time being materials, components or parts originating in these countries will not benefit from the bilateral cumulation arrangements. This Notice will be updated as soon as further information is available on this matter.
Some GSP beneficiary countries have been formed into groups for origin purposes:
Group 1 - Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam
Group 2 - Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela
Group 3 - Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka
Group 4 - Argentina, Brazil, Paraguay, Uruguay
In the main, this means that materials, components or parts originating in one country in the group, in accordance with the rules laid down in this Notice, may be regarded as originating in any other country in the group to which they are sent for further processing or for inclusion in a finished product. This arrangement, which is commonly known as 'regional cumulation of origin' helps the finished product to meet the appropriate rules for export to the EU under preference.
In some cases the rules of origin will not be the same for all countries in the regional group, because some are classed as LDCs and others as standard beneficiary countries. In these circumstances the origin of the materials, components or parts exported from one country to another in the group for the purposes of regional cumulation is determined on the basis of the origin rule (Appendix D), which would apply if the materials concerned were being exported direct to the EU.
For example, Cambodia, an LDC, is manufacturing a machine which incorporates ball bearings in heading 8482 which it is importing from Indonesia, a standard beneficiary country. In order for Cambodia to treat those ball bearings as its own under the regional cumulation arrangements, they must meet the standard GSP rules of origin in Indonesia which require that the value of any non-originating materials used must not exceed 50% of the ex-works price of the finished bearings.
If the situation is reversed and a manufacturer in Indonesia wants to use, under regional cumulation arrangements, Cambodian bearings in heading 8482, then those bearings must meet the LDC rule of origin in Cambodia which requires that the value of any non-originating materials used to manufacture them must not exceed 70% of the ex-works price of the finished product.
The finished product will have the origin of the country in the group in which the final processing took place provided that the processing concerned was more than minimal. If that processing was only minimal (See Appendix F for list of minimal processes), the origin of the final product will be allocated to the country of the regional group which has contributed the highest share of the customs value of the materials used.
Note: certain materials are excluded from the regional cumulation arrangement. See Appendix E for further information on this matter.
(a) Between regional groups 1 and 3
There is the possibility for the countries in group 1 to apply to the European Commission to cumulate with products originating in the countries in group 3.
(b) Extended cumulation
There is also the possibility for GSP beneficiary countries to apply to the EU Commission to treat certain products originating in countries which have concluded Free Trade Agreements with the EU, as if they were their own – a facility known as ‘extended cumulation’.
At the time of writing this Notice no such applications have been made to use either of the above possibilities. Further information will be provided and this Notice will be updated if and when there are further developments in respect of this.
The Non-manipulation condition requires that the products declared for release for free circulation in the EU must be the same products as were exported from the GSP beneficiary country in which they are considered to originate. They must not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition, prior to being declared for release for free circulation. Storage of products or consignments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the goods and on the condition that the products remain under customs supervision in the country(ies) of transit.
The new GSP rules also provide for the splitting of consignments where this is carried out under the responsibility of the exporter or a subsequent holder of the goods and the products remain under customs supervision in the country(ies) of splitting. However, in practice this arrangement cannot apply until 2017 when the new Statement of Origin issued by a registered exporter will replace the GSP Form A. Until that time only replacement GSP Forms A can be issued for split consignments, and those documents can only be issued by EU customs authorities when consignments are split in a Member State for the purposes of sending the goods elsewhere in the EU or to Norway, Switzerland or Turkey.
Goods will automatically be deemed to have met the non-manipulation requirement unless HMRC has reasonable doubts about compliance with the requirement. In such cases importers will be required to produce evidence of compliance. This may be given by any documentation which shows that the imported goods left the GSP country in which they are considered to originate and that they are the same goods as left that country.
As stated above HMRC will only ask you to provide evidence of compliance with the non-manipulation requirement where they have doubts as to whether the goods are the same as those which left the GSP beneficiary country concerned, or doubts as to whether the goods left that country in the first place.
The evidence which you will be required to produce must demonstrate that the goods which you have imported are the same as those which left the GSP beneficiary country. It can for example, take the form of
Before issuing an EUR1 an exporter must hold evidence to show that the exported goods have satisfied the relevant rules of origin.
Suppliers’ declarations establish the originating status of
The fact that an item is in free circulation or has been bought from an EU supplier does not in itself prove originating status.
When-
When:
Appendices G – J give the text of the various types of suppliers’ declarations. Suppliers in any of the EU Member States can provide these declarations. Declarations can be made on the invoice for the goods or on any other commercial document which identifies the goods. Long-term declarations are to be made on company headed paper.
Any declaration given must be accurate. Giving untrue information is an offence under the Customs and Excise Management Act 1979. An exporter must obtain all necessary evidence before exporting goods to a GSP country. This evidence may be checked if we query the origin of the finished product exported from the GSP country.
For origin purposes accessories, spare parts and tools which are supplied with a finished product are treated as forming a whole with those items, if they:
Packing separately chargeable with duty in the importing country must be considered separately from its contents for origin purposes. Other packing counts as forming a whole with the goods it contains.
When there is no tariff heading specifically covering the goods put up in a particular set, (see Interpretive rule 3(b) or (c) in Section 3 of Volume 2 of the Tariff), the following special rule applies:
When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.
This allows manufacturers/exporters to use an average to determine whether the origin rule has been met, when it requires that non-originating materials must not exceed a certain percentage of the ex-works price of the finished product. It will overcome problems with fluctuations in material costs and currency exchange rates.
The average ex-works price of the product and average value of non-originating materials used must be calculated on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal (tax) year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export. Where figures for a complete fiscal year are not available, a shorter period can be used, but it must not be less than three months.
The new GSP rules provide for accounting segregation for exports from the EU only. This is a facility that recognises those occasions where cost and/or impracticability make it difficult to physically segregate originating and non-originating materials used to manufacture products for export under the GSP bilateral cumulation arrangements.
Any originating and non-originating materials covered by the accounting segregation arrangements must be of the same kind and commercial quality, with the same technical and physical characteristics and which are indistinguishable from each other. No more goods must receive originating status than would have been the case if the materials had been physically segregated.
Exporters must apply to HMRC to use this arrangement.
Further information can be obtained from the Customs Helpline, phone Tel 0845 010 9000.
If you do not agree with any decision issued to you, there are three options available. Within 30 days of the date of the decision you can either:
Or
If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.
Further information on reviews and appeals is available in factsheet HMRC1 HMRC decisions - what to do if you disagree or you can phone the HMRC Orderline on Tel 0845 900 0404.
You can also view our internet guide Appeals against HM Revenue & Customs decisions.
You can find information on the tribunal on the Tribunals Service website or by phoning them on Tel 0845 223 8080.
Wholly obtained products
1. The following count as being ‘wholly obtained’ or ‘wholly produced in beneficiary country or in the Community:
(a) mineral products extracted from its soil or from its seabed
(b) plants and vegetable products grown or harvested there
(c) live animals born and raised there
(d) products from live animals raised there
(e) products from slaughtered animals born and raised there
(f) products obtained by hunting or fishing conducted there
(g) products of aquaculture where the fish, crustaceans and molluscs are born and raised there
(h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels
(i) products made on board its factory ships exclusively from the products referred to in point (h)
(j) used articles collected there fit only for the recovery of raw materials
(k) waste and scrap resulting from manufacturing operations conducted there
(l) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights
(m) goods produced there exclusively from products specified in points (a) to (l)
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(h) and (i) shall apply only to vessels and factory ships which meet each of the following requirements:
(a) they are registered in the beneficiary country or in a Member State,
(b) they sail under the flag of the beneficiary country or of a Member State,
(c) they meet one of the following conditions:
(i) they are at least 50% owned by nationals of the beneficiary country or Member States or
(ii) they are owned by companies
which have their head office and their main place of business in the beneficiary country or in Member States, and
which are at least 50% owned by the beneficiary country, public entities of that country, nationals of that country or of Member States.
3. The conditions of paragraph 2 may each be fulfilled in Member States or in different beneficiary countries insofar as all the beneficiary countries concerned benefit from regional cumulation. In this case the products shall be deemed to have the origin of the beneficiary country under which flag the vessel or factory ship sails in accordance with point (b) of paragraph 2.
List of Standard GSP Beneficiary Countries
Abbreviation/Country |
Abbreviation/Country |
|---|---|
AE United Arab Emirates |
AG Antigua and Barbuda |
AI Anguilla |
AM Armenia |
AN Netherlands Antilles |
AQ Antarctica |
AR Argentina |
AS American Samoa |
AW Aruba |
AZ Azerbaijan |
BB Barbados |
BH Bahrain |
BM Bermuda |
BN Brunei Darussalam |
BO Bolivia |
BR Brazil |
BS Bahamas |
BV Bouvet Island |
BW Botswana |
BY Belarus |
BZ Belize |
|
CC Cocos Islands (or Keeling Islands) |
CG Congo |
CI Cote d’Ivoire |
CK Cook Islands |
CM Cameroon |
CN China, People’s Republic of |
CO Colombia |
CR Costa Rica |
CU Cuba |
CX Christmas Islands |
DM Dominica |
DO Dominican Republic |
DZ Algeria |
|
EC Ecuador |
EG Egypt |
FJ Fiji |
FK Falkland Islands |
FM Micronesia, Federated States of |
|
GA Gabon |
GD Grenada |
GE Georgia |
GH Ghana |
GI Gibraltar |
GL Greenland |
GS South Georgia and South Sandwich Islands |
GU Guam |
GT Guatemala |
GY Guyana |
HM Heard Island and McDonald Islands |
HN Honduras |
ID Indonesia |
IN India |
IO British Indian Ocean Territory |
IQ Iraq |
IR Iran |
|
JM Jamaica |
JO Jordan |
KE Kenya |
KG Kyrgyzstan |
KN St Kitts and Nevis |
KW Kuwait |
KY Cayman Islands |
KZ Kazakhstan |
LB Lebanon |
LC St Lucia |
LK Sri Lanka |
LY Libyan Arab Jamahiriya |
MA Morocco |
MH Marshall Islands |
MN Mongolia |
MO Macao |
MP Northern Mariana Islands |
MS Montserrat |
MU Mauritius |
MX Mexico |
MY Malaysia |
|
NA Namibia |
NC New Caledonia |
NF Norfolk Island |
NG Nigeria |
NI Nicaragua |
NR Nauru |
NU Niue |
|
OM Oman |
|
PA Panama |
PE Peru |
PF French Polynesia |
PG Papua New Guinea |
PH Philippines |
PK Pakistan |
PM St Pierre and Miquelon |
PN Pitcairn |
PW Palau |
PY Paraguay |
QA Qatar |
|
RU Russian Federation |
|
SA Saudi Arabia |
SC Seychelles |
SH Saint Helena |
SR Suriname |
SV El Salvador |
SY Syrian Arab Republic |
SZ Swaziland |
|
TC Turks and Caicos Islands |
TF French Southern Territories |
TH Thailand |
TJ Tajikistan |
TK Tokelau |
TM Turkmenistan |
TN Tunisia |
TO Tonga |
TT Trinidad and Tobago |
|
UA Ukraine |
UM United States Minor Outlying Islands |
UY Uruguay |
UZ Uzbekistan |
VC St Vincent and the Grenadines |
VE Venezuela |
VG Virgin Islands, British |
VI Virgin Islands, US |
VN Vietnam |
|
WF Wallis and Futuna |
YT Mayotte |
ZA South Africa |
ZW Zimbabwe |
List of GSP Least Developed Countries (LDCs)
Abbreviation/Country |
Abbreviation/Country |
|---|---|
AF Afghanistan |
AO Angola |
BD Bangladesh |
BF Burkina Faso |
BI Burundi |
BJ Benin |
BT Bhutan |
|
CD Congo, Democratic Republic of |
CF Central African Republic |
CV Cape Verde |
|
DJ Djibouti |
|
ER Eritrea |
ET Ethiopia |
Gm Gambia |
GN Guinea |
GQ Equatorial Guinea |
GW Guinea-Bissau |
HT Haiti |
|
KH Cambodia |
KI Kiribati |
KM Comoros |
|
LA Lao People’s Democratic Republic |
LR Liberia |
LS Lesotho |
|
MG Madagascar |
ML Mali |
MM Myanmar |
MR Mauritania |
MV Maldives |
MW Malawi |
MZ Mozambique |
|
NE Niger |
NP Nepal |
RW Rwanda |
|
SB Solomon Islands |
SD Sudan |
SL Sierra Leone |
SN Senegal |
SO Somalia |
ST Sao Tome and Principe |
TD Chad |
TG Togo |
TL Timor-Leste |
TV Tuvalu |
TZ Tanzania |
|
UG Uganda |
VU Vanuatu |
WS Samoa |
YE Yemen |
ZM Zambia |
Note: not all of the countries listed in appendices B and C above actually benefit under the GSP. This is because they have not notified the EU Commission of the authorities that will stamp GSP Forms A or provided it with a specimen of the stamp that will be used. Part 7 of Volume 1 of the HMRC Tariff provides a definitive list of countries benefiting under the GSP.
GSP Origin Rules and their corresponding Notes
Introductory Notes
Note 1 – General introduction
1. Only non-originating materials need to be sufficiently worked or processed. If the materials used are already originating (by virtue of being wholly obtained, by having been sufficiently worked or processed, or by arrangements governing the cumulation of origin) they do not have to satisfy the conditions in this Appendix. The existence of an origin rule does not necessarily mean that a preferential rate of duty is available in any particular country.
Note 2 – The structure of the list
2. The first 2 columns in the list describe the product in question. The first column gives the heading/chapter number and the second column gives the description of the goods.
2a. For each entry in the first 2 columns a rule is specified in column 3 (with an alternative in column 4 in some cases). Where 'Ex' precedes the entry in column 1, this signifies that the rules in columns 3 or 4 apply only to that part of the heading described in column 2. All other goods of that heading are covered by the 'general' heading rule for that Chapter.
Note 3 – Examples of how to apply the rules
3. Unless otherwise indicated, the term 'material' means any non-originating ingredient, raw material, component, part etc used in the manufacture of a finished product.
3a. Where several heading numbers are grouped together in column 1, or a chapter number is given and the product description in column 2 is given in general terms, then the adjacent rules in columns 3 or 4 apply to all products in column 1.
3b. A qualifying process may say that (non-originating) materials at a certain level of manufacture may be used. It follows that the use of material at an earlier stage of manufacture is allowed and the use of materials at a later stage is not.
3c. If a product made from non-originating materials has acquired originating status during manufacture and is used as a material in the manufacture of another product, it counts as 100% originating for the purposes of determining whether the finished product is originating.
Note 4 – General provisions concerning certain agricultural goods
4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a beneficiary country shall be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.
4.2. In cases where the content of non originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (for example, fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.
Note 5 – Notes on Chapters 50 – 65 – Definition of terms used in respect of certain textile products
5.1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
5.2. The term 'natural fibres' includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
5.3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 6 - Tolerances applicable to products made of a mixture of textile materials
6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10% or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4)
6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10% of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10% of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
6.3. In the case of products incorporating 'yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped', the tolerance is 20% in respect of this yarn.
6.4. In the case of products incorporating 'strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film', the tolerance is 30% in respect of this strip.
Note 7 - Other tolerances applicable to certain textile products
7.1. Where, in the list, reference is made to this Note, textile materials (including linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
7.2. Without prejudice to Note 7.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
7.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 8 - Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27
8.1. For the purposes of headings ex 2707 and 2713, the 'specific processes' are the following:
(a) vacuum-distillation
(b) redistillation by a very thorough fractionation-process(1)
(c) cracking
(d) reforming
(e) extraction by means of selective solvents
1 See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride, neutralisation with alkaline agents, decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite
(g) polymerisation
(h) alkylation
(i) isomerisation.
Footnote: 1. See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
Footnote 2. See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature
8.2. For the purposes of headings 2710, 2711 and 2712, the 'specific processes' are the following:
(a) vacuum-distillation
(b) redistillation by a very thorough fractionation-process (2),
(c) cracking
(d) reforming
(e) extraction by means of selective solvents
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride, neutralisation with alkaline agents, decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite
(g) polymerisation
(h) alkylation
(ij) isomerisation
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85% of the sulphur-content of the products processed (ASTM D 1266-59 T method)
(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering
(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250°C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method
(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
2 See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.
Origin Rules: the following section lists the general origin rules which apply with a small number of exceptions to goods imported from or exported to all of the countries covered by this notice.
The main rule(s) is/are shown at the beginning of each Chapter. Any exceptions will be listed below the main rule in tariff heading order.
Chapter 1
Live animals
LDC, SBC and EU Rule for all products of this chapter:
All the animals of chapter 1 are wholly produced.
Chapter 2
Meat and edible offal
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which all the meat and edible meat offal in the products of this chapter, is wholly produced.
Chapter 3
Fish and crustaceans, moluscus and other aquatic invertebrates
LDC, SBC and EU Rule for all products of this chapter:
All fish and crustaceans, molluscs and other aquatic invertebrates are wholly produced.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
0304 |
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen |
Manufacture in which all the materials of chapter 3 used are wholly produced |
0305 |
Fish, dried, salted or in brine, smoked fish whether or not cooked before or during the smoking process, flours, meals and pellets or fish, fit for human consumption |
Manufacture in which all the materials of chapter 3 used are wholly produced |
ex 0306 |
Crustaceans, whether in shell or not, 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 of chapter 3 used are wholly produced |
ex 0307 |
Molluscs, whether in shell or not, dried, salted or in brine, aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine, flours, meals and pellets of crustaceans, fit for human consumption |
Manufacture in which all the materials of chapter 3 used are wholly produced |
Chapter 4
Dairy produce, birds' eggs, natural honey, edible products of animal origin not elsewhere specified or included.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which:
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 5
Products of animal origin, elsewhere specified or included.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 0511 91 |
Inedible fish eggs and roes |
All the eggs and roes are wholly produced |
Chapter 6
Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which all the materials of chapter 6 used are wholly produced
Remember: the term 'materials' means any non-originating materials unless otherwise indicated.
Chapter 7
Edible vegetables and certain roots and tubers
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which all the materials of chapter 7 used are wholly produced.
Chapter 8
Edible fruit and nuts, peel of citrus fruits or melons
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which:
*See Introductory Note 4.2
Remember: the term 'materials' means any non-originating material unless otherwise indicated
Chapter 9
Coffee, tea, mate and spices
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 10
Cereals
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which all the materials of chapter 10 used are wholly produced.
Chapter 11
Products of the milling industry, malt, starches, inulin, wheat gluten
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture in which all the materials of chapters 10 and 11, headings 0701 and 2303, and subheading 0710 10 used are wholly produced.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 1106 |
Flour meal and powder of the dried, shelled leguminous vegetables of heading 0713 |
Drying and milling of leguminous vegetables of heading 0708 |
Chapter 12
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw and fodder.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Chapter 13
LAC, gums, resins and other vegetable saps and extracts
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials from any heading, in which the weight of sugar* used does not exceed 40% of the weight of the final product.
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 14
Vegetable plaiting materials, vegetable products not elsewhere specified or included.
LDC, SBC and EU Rule for all products of this chapter.
Manufacture from materials of any heading.
Chapter 15
Animal or vegetable fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any sub-heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
1501 - 1504 |
Fats from pig, poultry, bovine, sheep or goat, fish, etc. |
Manufacture from materials of any heading except that of the product |
1505, 1506 and 1520 |
Wool grease and fatty substances derived thereof from (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Glycerol, crude, glycerol waters and glycerol lyes. |
Manufacture from materials of any heading |
1509 and 1510 |
Olive oil and its fractions |
Manufacture in which all the vegetable materials are wholly produced |
1516 and 1517 |
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine, edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516 |
Manufacture from materials of any heading, except that of the product, in which the weight of all the materials of chapter 4 used does not exceed 40% of the weight of the final product |
Chapter 16
Preparations of meat, of fish, or of crustaceans, molluscs or other aquatic invertebrates
LDC, SBC and EU Rule for all products of this chapter:
Manufacture:
from materials of any heading, except meat and edible meat offal of chapter 2 and their derivatives of chapter 16, and
in which all the materials of chapter 3 and their derivatives, of chapter 16 used are wholly produced.
Chapter 17
Sugars and sugar confectionery
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 1702 |
Other sugars, including chemically pure lactose and glucose, in solid form, sugar syrups, artificial honey, whether or not mixed with natural honey, caramel |
Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101 to 1108, 1701 and 1703 used does not exceed 30% of the weight of the final product |
ex 1702 |
Chemically pure maltose and fructose |
Manufacture from materials of any heading including other materials of heading 1702 |
1704 |
Sugar confectionery (including white chocolate), not containing cocoa |
*See Introductory Note 4.2 |
Chapter 18
Cocoa and cocoa preparations
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product, in which:
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 19
Preparations of cereals, flours, starch or milk: pastry cooks' products
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product, in which:
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Preparations of vegetables, fruits, nuts or other parts of plants
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product, in which the weight of sugar* used does not exceed 40% of the weight of the final product
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
2002 and 2003 |
Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid |
Manufacture in which all the materials of chapters 7 and 8 used are wholly obtained |
Chapter 21
Miscellaneous edible preparations
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product, in which:
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
2103 |
Sauces and preparations therefore: mixed condiments and mixed seasonings: mustard flour and meal and prepared mustard:
|
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used Manufacture from materials of any heading |
Chapter 22
Beverages, spirits and vinegars
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which:
*See Introductory Note 4.2
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 23
Residue and waste from the food industries, prepared animal fodder
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 2303 |
Residues of starch manufacture |
Manufacture from materials of any heading, except that of the product, in which the weight of the materials of chapter 10 used does not exceed 20% of the weight of the final product |
2309 |
Preparations of a kind used in animal feeding |
Manufacture from materials of any heading, except that of the product, in which:
*See Introductory Note 4.2 |
Chapter 24
Tobacco and manufactured tobacco substitutes
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30% of the total weight of materials of Chapter 24 used.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
2401 |
Unmanufactured tobacco, tobacco refuse |
All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly produced |
2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
Manufacture from materials of any heading, except that of the product and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50% of the total weight of materials of heading 2401 used |
Chapter 25
Salt, sulphur, earths and stone, plastering materials, lime and cement
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 2519 |
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 |
Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used |
Chapter 26
Ores, slag and ash
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 27
Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 2707 |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels |
Operations of refining and/or one or more specific process(es)* or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product *For the special conditions relating to 'specific processes', See Introductory Notes 8.1 and 8.3 |
2710 |
Petroleum oils and oils obtained from bituminous materials, other than crude, preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations, waste oils |
Operations of refining and/or one or more specific process(es)** or Other operations in which all the materials used are classified within a heading other than that of the product, However, materials of the same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product ** For the special conditions relating to 'specific processes', See Introductory Notes 8.2 |
2711 |
Petroleum gases and other gaseous hydrocarbons |
Operations of refining and/or one or more specific process(es)** or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product **For the special conditions relating to 'specific processes', See Introductory Notes 8.2 |
2712 |
Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignitewax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured |
Operations of refining and/or one or more specific process(es)** or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product **For the special conditions relating to 'specific processes', See Introductory Notes 8.2 |
2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials |
Operations of refining and/or one or more specific process(es)* or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product *For the special conditions relating to 'specific processes', See Introductory Notes 8.1 and 8.3 |
Chapter 28
Inorganic chemicals, organic or inoranic compounds of precious metals, of rare earth metals, of radioactive elements or isotopes.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated
N.B. Origin rule (a) refers to Least Developed Countries (LDCs)
Origin rule (b) refers to the Standard Beneficiary Countries (SBCs) and EU
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 2811 |
Sulphur trioxide |
Manufacture from sulphur dioxide or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from sulphur dioxide or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
ex 2840 |
Sodium Perborate |
Manufacture from sodium tetraborate pentahydrate or Manufacture in which the value of all materials does not exceed 70% of the ex-works price of the product |
Manufacture from sodium tetraborate pentahydrate or Manufacture in which the value of all materials does not exceed 50% of the ex-works price of the product |
2843 |
Colloidal precious metals, inorganic compounds of precious metals, whether or not chemically defined, amalgams or precious metals |
Manufacture from materials of any heading, including other materials of heading 2843 |
Manufacture from materials of any heading, including other materials of heading 2843 |
ex 2852 |
|
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 29
Organic chemicals
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 2905 |
Metal alcoholates of alcohols of this heading and of ethanol, |
Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
2905 43; |
Mannitol, D-glucitol (sorbitol), Glycerol |
Manufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
2915 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivitives |
Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
ex 2932 |
|
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product Manufacture from materials of any heading or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product Manufacture from materials of any heading or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
2933 |
Heterocyclic compounds with nitrogen heteroatom(s) only |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
2934 |
Nucleic acids and their salts, whether or not chemically defined, other heterocyclic compounds |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 qnd2934 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 qnd2934 used shall not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 30
Pharmaceutical products
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 31
Fertilizers
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:'Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 32
Tanning or dyeing extracts, tannins and their derivatives, dyes, pigments and other colouring matter, paints and varnishes, putty and other mastics, inks.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
3301 |
Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration, terpenic by products of the deterpenation of essential oils, aqueous distillates and aqueous solutions of essential oils |
Manufacture from materials of any heading, including materials of a different ‘group’ (A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 34
Soap, organic surface – active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations candles and similar articles, modelling pastes, 'dental waxes' and denta preparations with a basis of plaster.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated
Manufacture from materials from any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 3404 |
Artificial waxes and prepared waxes:
|
Manufacture from materials of any heading |
Chapter 35
Albuminoidal substances, modified starches, glues, enzymes
LDC, SBC and EU Rule(s) for all products of this chapter:
Remember: the term 'material' means any non-originating material unless otherwise indicated
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product 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, matches, pyrophoric alloys, certain combustible preparations.
LDC, SBC and EU Rule(s) for all products of this chapter.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 37
Photographic or cinematographic goods
LDC, SBC and EU Rule(s) for all products of this chapter:
Remember: the term 'material' means any non-originating material unless otherwise indicated
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 38
Miscellaneous chemical products
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 3803 |
Refined tall oil |
Refining of crude tall oil or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Refining of crude tall oil or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
ex 3805 |
Spirits of sulphate turpentine, purified |
Purification by distillation or refining of raw spirits of sulphate turpentine or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Purification by distillation or refining of raw spirits of sulphate turpentine or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
3806 30 |
Ester Gums |
Manufacture from resin acids or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from resin acids or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
ex 3807 |
Wood pitch (wood tar pitch) |
Distillation of wood tar or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Distillation of wood tar or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
3809 10 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations, for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
3823 |
Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols |
Manufacture from materials of any heading, including other materials of heading 3823 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, including other materials of heading 3823 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
3824 60 |
Sorbitol other than that of sub-heading 2905 44 |
Manufacture from materials of any sub-heading except that of the product and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any sub-heading except that of the product and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 39
Plastics and articles thereof
LDC, SBC and EU Rule(s) for all products of this group:
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 3907 |
|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product** or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product **In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50% of the ex-works price of the product** or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product **In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product |
|
Manufacture from materials of any heading except that of the product or Manufacture from polycarbonate of tetrabromo-(bisphenol A) or Manufacture in which the value of all materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading except that of the product or Manufacture from polycarbonate of tetrabromo-(bisphenol A) or Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product | |
Ex 3920 |
Inomer sheet or film |
Manufacture from a thermoplastic partial salt which is a copolymer of thylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from a thermoplastic partial salt which is a copolymer of thylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium or 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, metallised |
Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron## or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product ##The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2% |
Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron## or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product ##The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2% |
Chapter 40
Rubber and articles thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials or any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
4012 |
Retreaded or used pneumatic tyres or rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber:
|
Retreading of used tyres Manufacture from materials of any heading, except those of headings 4011 and 4012 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Chapter 41
Raw hides and skins (other than furskins) and leather
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
4101 to 4103 |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c6 to Chapter41, other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other tan those excluded by note 1(b) or 1(c) to Chapter 41 |
Manufacture from materials of any heading |
4104 to 4106 |
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared |
Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104 11, 4104 19, 4105 10, 4106 21,4106 31 or 4106 91 or Manufacture from materials of any heading, except that of the product |
4107, 4112 and 4113 |
Leather further prepared after tanning or crusting |
Manufacture from materials of any heading, except that of the product. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place |
Chapter 42
Articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (other than silk worm gut)
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 43
Furskins and artificial fur, manufacturers thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
4301 |
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103 |
Manufacture from materials of any heading |
ex 4302 4303 |
Tanned or dressed furskins, assembled:
Articles of apparel, clothing accessories and other articles of furskin |
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins Manufacture from non-assembled, tanned or dressed furskins Manufacture from non-assembled tanned or dressed furskins of heading 4302 |
Chapter 44
Wood and articles of wood, wood charcoal
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 4407 |
Wood sawn or chipped lengthwise sliced or peeled, of a thickness exceeding 6mm, planed, sanded or end-jointed |
Planing, sanding or end-jointing |
ex 4408 |
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6mm, planed, sanded or end-jointed |
Splicing, planning, sanding or end-jointing |
ex 4410 to ex 4413 |
Beadings and mouldings, including moulded skirting and other moulded boards |
Beading or moulding |
ex 4415 |
Packing cases, boxes, crates, drums and similar packings of wood |
Manufacture from boards not cut to size |
ex 4418 |
|
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used |
|
Beading or moulding | |
ex 4421 |
Match splints, wooden pegs or pins for footwear |
Manufacture from wood of any heading except drawn wood of heading 4409 |
Chapter 45
Cork and articles of cork
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated
Chapter 46
Manufacturers of straw, of esparto or of other plaiting materials, basketware and wickerwork
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 47
Pulp of wood or of other cellulosic material, recovered (waste and scrap) paper or paperboard.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Paper and paperboard, articles of paper pulp, of paper or of paperboard.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Silk
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 5003 |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed |
Carding or combing of silk waste |
Carding or combing of silk waste |
5004, to ex 5006 |
Silk yarn and yarn spun from silk waste |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting* (*)For mixtures of textile materials see Introductory Note 6 |
5007 |
Woven fabrics of silk or of silk waste: |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving or Weaving accompanied by dyeing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* |
(*)For mixtures of textile materials see Introductory Note 6 |
(*)For mixtures of textile materials see Introductory Note 6 |
Chapter 51
Wool, fine or coarse animal hair, horsehair yarn and woven fabric
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5106 to 5110 |
Yarn of wool, of fine or coarse animal hair or of horsehair |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
5111 to 5113 |
Woven fabrics of wool, of fine or coarse animal hair or of horsehair: |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving or Weaving accompanied by dyeing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Chapter 52
Cotton
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5204 to 5207 |
Yarn and thread of cotton |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
5208 to 5212 |
Woven fabrics of cotton |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Chapter 53
Other vegetable textile fibres, paper yarn and woven fabrics of paper yarn.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5306 to 5308 |
Yarn of other vegetable fibres, paper yarn |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* |
5309 to 5311 |
Woven fabrics of other vegetable textile fibres, woven fabrics of paper yarn |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Chapter 54
Man-made filaments
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5401 to |
Yarn, monofilament and thread of man-made filaments |
Extrusion of man-made fibres accompanied by spinning OR spinning of natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres accompanied by spinning OR spinning of natural fibres* (*)For mixtures of textile materials see Intr oductory Note 6 |
5407 and 5408 |
Woven fabrics of man-made filament yarn: |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the product or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Chapter 55
Man-made staple fibres
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5501 to 5507 |
Man-made staple fibres |
Extrusion of man-made fibres |
Extrusion of man-made fibres |
5508 to 5511 |
Yarn and sewing thread of man-made staple fibres |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning* (*)For mixtures of textile materials see Introductory Note 6 |
5512 to 5516 |
Woven fabrics of man-made staple fibres: |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Chapter 56
Wadding, felt and non-wovens, special yarns, twine, cordage, ropes and cables and articles thereof
Remember: the term 'material' means any non-originating material unless otherwise indicated.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres
or
Flocking accompanied by dyeing or printing*.
(*)For mixtures of textile materials see Textile Note 6.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
5602 |
Felt, whether or not impregnated, coated, covered or laminated: |
||
|
|
Extrusion of man-made fibres accompanied by fabric formation, However: polypropylene filament of heading 5402, polypropylene fibres of headings 5503 or 5506, or polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided their value does not exceed 40% of the ex-works price of the product or Fabric formation alone in the case of felt made from natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres accompanied by fabric formation, However: polypropylene filament of heading 5402, polypropylene fibres of headings 5503 or 5506, or polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided their value does not exceed 40% of the ex-works price of the product or Fabric formation alone in the case of felt made from natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
|
|
Extrusion of man-made fibres accompanied by fabric formation or Fabric formation alone in the case of other felt made from natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres accompanied by fabric formation or Fabric formation alone in the case of other felt made from natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
5603 |
Nonwovens, whether or not impregnated, coated, covered or laminated |
Any non-woven process including needle punching |
Extrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching |
5604 |
Rubber thread and cord, textile covered, textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
|
Manufacture from rubber thread or cord, not textile covered |
Manufacture from rubber thread or cord, not textile covered |
|
|
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres* (*)For mixtures of textile materials see Introductory Note 6 |
5605 |
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres* (*)For mixtures of textile materials see Introductory Note 6 |
5606 |
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn), chenille yarn (including flock chenille yarn), loop wale-yarn |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeing* |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeing* |
|
|
(*)For mixtures of textile materials see Introductory Note 6 |
(*)For mixtures of textile materials see Introductory Note 6 |
Chapter 57
Carpets and other textile floor coverings
LDC, SBC and EU Rule for all products of this chapter:
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn in each case by weaving
or
Manufacture from coir yarn or sisal yarn or jute yarn
or
Flocking accompanied by dyeing or by printing
or
Tufting accompanied by dyeing or printing
Extrusion of man-made fibres accompanied by non-woven techniques including needle punching*
However:
Of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40% of the ex-works price of the product.
Jute fabric may be used as a backing.
Chapter 58
Special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings, embroidery.
LDC, SBC and EU Rule for all products of this chapter:
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Heading |
Goods |
Rule (a) LDCs |
Rule (b) SBCs and EU |
|---|---|---|---|
Ex Chapter 58 |
Special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings, embroidery |
Weaving* or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or flocking or coating or Flocking accompanied by dyeing or by printing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
5805 |
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |
Manufacture from materials of any heading, except that of the product |
Manufacture from materials of any heading, except that of the product |
5810 |
Embroidery in the piece, in strips or in motifs |
Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product |
Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product |
Chapter 59
Impregnated, coated, covered or laminated textile fabrics, textile articles of a kind suitable for industrial use.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
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 |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or printing |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or printing |
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
|
Weaving Extrusion of man-made fibres accompanied by weaving |
Weaving Extrusion of man-made fibres accompanied by weaving |
5903 |
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 |
Weaving accompanied by dyeing or coating 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) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product |
Weaving accompanied by dyeing or coating 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) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product |
5904 |
Linoleum, whether or not cut to shape, floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
Weaving accompanied by dyeing or by coating* (*)For mixtures of textile materials see Introductory Note 6 |
Weaving accompanied by dyeing or by coating* (*)For mixtures of textile materials see Introductory Note 6 |
5905 |
Textile wall coverings:
|
Weaving accompanied by dyeing or by coating |
Weaving accompanied by dyeing or by coating |
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* (*)For mixtures of textile materials see Introductory Note 6 | |
5906 |
Rubberised textile fabrics, other than those of heading 5902:
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knitting* (*)For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knitting* (*)For mixtures of textile materials see Introductory Note 6 |
|
Extrusion of man-made fibres accompanied by weaving |
Extrusion of man-made fibres accompanied by weaving | |
|
Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving |
Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving | |
5907 |
Textile fabrics otherwise impregnated, coated or covered, painted canvas being theatrical scenery, studio back cloths or the like |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing 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) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing 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) provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product |
5908 |
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like, incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated: |
||
|
Manufacture from tubular knitted gas mantle fabric |
Manufacture from tubular knitted gas mantle fabric | |
|
Manufacture from materials of any heading, except that of the product |
Manufacture from materials of any heading, except that of the product | |
5909 to 5911 |
Textile articles of a kind suitable for industrial use: |
||
|
Weaving |
Weaving | |
|
Weaving* (*)For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres or Spinning of natural and/or of man-made staple fibres, in each case accompanied by weaving or Weaving accompanied by dyeing or coating Only the following fibres may be used: Coir yarn Yarn of polytetrafluoro- Yarn, multiple, of polyamide, coated, impregnated or covered with a phenolic resin Yarn of synthetic textile fibres of aromatic polyamides, obtained by poly- Monofil of polytetraflouro- Yarn of synthetic textile fibres of poly(p-phenyl- Glass fibre yarn , coated with phenol resin and gimped with acrylic yarn# Copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclo- (#)The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery | |
|
Extrusion of man-made filament yarn, spinning of natural or man-made staple fibres, accompanied by weaving* or Weaving accompanied by dyeing or coating (*) For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made filament yarn, spinning of natural or man-made staple fibres, accompanied by weaving* or Weaving accompanied by dyeing or coating (*) For mixtures of textile materials see Introductory Note 6 |
Chapter 60
Knitted or crocheted fabrics
LDC, SBC and EU Rule for all products of this chapter.
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting.
or
Knitting accompanied by dyeing or by flocking or by coating
or
Flocking accompanied by dyeing or by printing
or
Dyeing of yarn of natural fibres accompanied by knitting
or
Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 61
Articles of apparel and clothing accessories or crocheted.
LDC, SBC and EU Rule for all products of this chapter.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|
Obtained by sewing together or otherwise assembling , two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form |
Manufacture from fabric |
Knitting and making-up (including cutting)* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 |
Other |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products)* (*) For mixtures of textile materials see Introductory Note 6 |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products)* (*) For mixtures of textile materials see Introductory Note 6 |
Chapter 62
Articles of apparel and clothing accessories not knitted or crocheted.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from fabric |
Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 |
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
ex 6202, ex6210 and ex6216 |
Women’s girls’ and babies’ clothing and clothing accessories for babies, embroidered Fire-resistant equipment of fabric covered with foil of aluminised polyester |
Chapter rule applies Chapter rule applies |
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ (+)See Introductory Note 7 Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product accompanied by making-up (including cutting)+ (+)See introductory Note 7 |
6213 |
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like
|
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 |
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 |
|
Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 |
Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 | |
6217 |
Other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212:
|
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ (+)See Introductory Note 7 |
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ (+)See Introductory Note 7 |
|
Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product accompanied by making-up (including cutting)+ (+)See Introductory Note 7 |
Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product accompanied by making-up (including cutting)+ (+)See Introductory Note 7 | |
|
Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40% of the ex-works price of the product | |
|
Chapter rule applies |
Weaving accompanied by making-up (including cutting)+ (+)See Introductory Note 7 |
Chapter 63
Other made-up textile articles, sets, worn clothing and worn textile articles, rags.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
6301 to 6304 |
Blankets, travelling rugs, bed linen etc., curtains etc., other furnishing articles |
||
|
Any non-woven process including needle punching accompanied by making-up (including cutting) |
Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting)* (*) For mixtures of textile materials see Introductory Note 6 | |
|
|||
|
Weaving or knitting accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ / (+)See Introductory Note 7 / For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (Cut out or knitted directly to shape) see Introductory note 7 |
Weaving or knitting accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product+ / (+)See Introductory Note 7 / For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (Cut out or knitted directly to shape) see Introductory note 7 | |
|
Weaving or knitting accompanied by making-up (including cutting) |
Weaving or knitting accompanied by making-up (including cutting) | |
6305 |
Sacks and bags, of a kind used for the packing of goods |
Weaving or knitting and making-up (including cutting)* (*) For mixtures of textile materials see Introductory Note 6 |
Extrusion of man-made fibres or spinning of natural and/or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting)* (*) For mixtures of textile materials see Introductory Note 6 |
6306 |
Tarpaulins, awnings and sunblinds, tents, sails for boats, sailboards or landcraft, camping goods: |
||
|
Any non-woven process including needle punching accompanied by making up (including cutting) |
Extrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching | |
|
Weaving accompanied by making-up (including cutting)* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 or Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product accompanied by making-up (including cutting) |
Weaving accompanied by making-up (including cutting)* + (*) For mixtures of textile materials see Introductory Note 6 (+)See Introductory Note 7 or Coating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product accompanied by making-up (including cutting) | |
6307 |
Other made up articles, including dress patterns |
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 |
6308 |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale |
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25% of the ex-works price of the set |
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 that their total value does not exceed 15% of the ex-works price of the set |
Chapter 64
Footwear, gaiters and the like, parts of such articles
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading except assemblies of uppers affixed to inner soles or to other sole components of heading 6406.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
6406 |
Parts of footwear (including uppers whether or not attached to soles other that outer soles, removable in-soles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof |
Manufacture from materials of any heading, except that of the product |
Chapter 65
Headgear and parts thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 66
Umbrella, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
LDC, SBC and EU Rules for all products of this chapter:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 67
Prepared feathers and down and articles made of feathers or of down, artificial flowers, articles of human hair.
LDC, SBC and EU Rule for all products of this chapter.
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials.
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 6803 |
Articles of slate or of agglomerated slate |
Manufacture from worked slate |
ex 6812 |
Articles of asbestos, articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate |
Manufacture from materials of any heading |
ex 6814 |
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials |
Manufacture from worked mica (including agglomerated or reconstituted mica) |
Chapter 69
Ceramic products
LDC, SBC and EU Rules for all products of this chapter:
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 70
Glass and glassware
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7006 |
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled,
|
Manufacture from non-coated glass plate substrate of heading 7006 |
|
|
Manufacture from materials of heading 7001 |
7010 |
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 any heading, except that of the product or Cutting of glassware, provided the total value of the uncut glassware used does not exceed 50% of the ex-works price of the product |
7013 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total 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 total value of the hand-blown glassware used 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 |
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin.
LDC, SBC and EU Rules for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7106, 7108 and 7110 |
Precious Metals: |
|
|
|
Manufacture from materials of any heading, except those of headings 7106, 7108 or 7110 or electrolytic, thermal or chemical separation of precious metals of headings 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of headings 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 |
7115 |
Other articles of precious metal or of metal clad with precious metal |
Manufacture from materials of any heading, except that of the product |
7117 |
Imitation jewellery |
Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 72
Iron and steel
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7207 |
Semi-finished products of iron or non-alloy steel |
Manufacture from materials of headings 7201, 7202, 7203, 7204, 7205 or 7206 |
7208 to 7216 |
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel |
Manufacture from ingots or other primary forms or sem-finished materials of heading 7206 or 7207 |
7217 |
Wire of non-alloy steel |
Manufacture from semi-finished materials of heading 7207 |
7218 91 and 7218 99 7219 to 7222 |
Semi-finished products Flat rolled products, bars and rods, angles, shapes and sections of stainless steel |
Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10 Manufacture from ingots or other primary forms or semi-finished materials of heading 7218 |
7223 |
Wire of stainless steel |
Manufacture from semi-finished materials of heading 7218 |
7224 90 7225 to 7228 |
Semi-finished products 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 materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10 Manufacture from ingots or other primary forms or semi-finished materials of headings 7206, 7207, 7218 or 7224 |
7229 |
Wire of other alloy steel |
Manufacture from semi-finished materials of heading 7224 |
Chapter 73
Articles of iron and steel
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
Ex 7301 |
Sheet piling |
Manufacture from materials of heading 7207 |
7302 |
Railway or tramway track construction material of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers(cross-ties), fish plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Manufacture from materials of heading 7206 |
ex 7307 |
Tube or pipe fittings of stainless steel |
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35% of the ex-works price of the product |
7308 |
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used |
ex 7315 |
Skid chains |
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50% of the ex-works price of the product |
Chapter 74
Copper and articles thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7403 |
Refined copper and copper alloys, unwrought |
Manufacture from materials of any heading |
Chapter 75
Nickel and articles thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 76
Aluminium and articles thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7601 |
Unwrought aluminium |
Manufacture from materials of any heading |
7607 |
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm |
Manufacture from materials of any heading, except that of the product and heading 7606 |
Chapter 77
Not presently in use
Chapter 78
Lead and articles thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
7801 |
Unwrought lead: |
|
|
|
Manufacture from materials of any heading |
|
|
Manufacture from materials from any heading, except that of the product. However, waste and scrap of heading 7802 may not be used |
Chapter 79
Zinc and articles thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 80
Tin and articles thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 81
Other base metals, cermets, articles thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Chapter 82
Tools, implements, cutlery, spoons and forks of base metal, parts thereof of base metal.
LDC, SBC and EU Rules for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
8206 |
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale |
Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set provided their total value does not exceed 15% of the ex-works price of the set |
8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades thereof |
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used |
8214 |
Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives, manicure sets and instruments (including nail files) |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
Chapter 83
Miscellaneous articles of base metal
LDC, SBC and EU Rules for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
ex 8302 |
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used provided their total value does not exceed 20% of the ex-works price of the product |
ex 8306 |
Statuettes and other ornaments, of base metal |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used provided their total value does not exceed 30% of the ex-works price of the product |
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances, parts thereof
LDC, SBC and EU Rules for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
8401 |
Nuclear reactors, fuel elements (cartridges), non-irradiated, for nuclear reactors, machinery and apparatus for isotopic separation |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
8407 |
Spark-ignition reciprocating or rotary internal combustion piston engines |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8408 |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8427 |
Fork-lift trucks, other works trucks fitted with lifting or handling equipment |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
8482 |
Ball or roller bearings |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
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.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
8501, 8502 |
Electric motors and generators, Electric generating sets and rotary converters |
Manufacture from materials of any heading, except that of the product and of heading 8503 or Manufacture in which the value of all the materials used does not exceed 70% of the |
Manufacture from materials of any heading, except that of the product and of heading 8503 or Manufacture in which the value of all the materials used does not exceed 50% of the |
8513 |
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70% of the |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50% of the |
8519 |
Sound recording and sound reproducing apparatus |
Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8521 |
Video recording or reproducing apparatus, whether or not incorporating a video tuner |
Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8523 |
Discs, Tapes, solid-state non-volatile storage devices, ‘Smart Cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8525 |
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus, television cameras, digital cameras and other video camera recorders |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8526 |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8528 |
Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8535 to 8537 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, connectors for optical fibres, optical fibre bundles or cables, boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity |
Manufacture from materials of any heading, except that of the product and of heading 8538 or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product and of heading 8538 or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
8540 11 and 8540 12 |
Cathode ray television picture tubes, including video monitor cathode ray tubes |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
ex8542 31, ex 8542 32, ex8542 33 and ex8542 39 |
Monolithic integrated circuits |
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product or The operation of diffusion in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party |
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product or The operation of diffusion in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party |
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 70% 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 |
8545 |
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8546 |
Electrical insulators of any material |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8547 |
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (fort example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546, electrical conduit tubing and joints therefore, of base metal lined with insulating material |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
8548 |
Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electrical accumulators, electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Chapter 86
Railway or tramway locomotives, rolling stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof, mechanical (including electrico-mechanical) traffic signalling equipment of all kinds.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any other non-originating material unless otherwise indicated.
Chapter 87
Vehicles other than railway or tramway rolling stock and parts and accessories thereof.
LDC, SBC and EU Rules for all products of this chapter apart from those exceptions listed below:
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|
Manufacture in which the value of all the materials used does not exceed 70% 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 |
Remember: the term 'material' means any non-originating material unless otherwise indicated
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
8711 |
Motorcycles (including mopeds) and cycles fitted with an auxillary motor, with or without side-cars, side-cars |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product |
Chapter 88
Aircraft, spacecraft and parts thereof
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
Ex 8804 |
Rotochutes |
Manufacture from materials of any heading including other materials of heading 8804 or Manufacture in which the value of all the materials used does not exceed 70% of the ex works price of the product |
Chapter 89
Ships, boats and floating structures
LDC, SBC and EU Rule for all products of this chapter.
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus parts and accessories thereof.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those exceptions listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule (a) LDCs |
Origin Rule (b) SBCs and EU |
|---|---|---|---|
9002 |
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
9033 |
Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 |
Manufacture in which the value of all the materials used does not exceed 70% 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 |
Chapter 91
Clocks and watches and parts thereof
LDC, SBC and EU Rule for all products of this chapter apart from those exceptions listed below:
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price.
Remember: the term 'material' means any non-originating material unless otherwise indicated
Chapter 92
Musical instruments: parts and accessories of such articles
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 93
Arms and ammunition, parts and accessories thereof
LDC, SBC and EU Rule for all products of this chapter:
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Chapter 94
Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings lamps and lighting fittings, not elsewhere specified or included, illuminated nameplates and the like, prefabricated buildings.
LDC, SBC and EU Rule(s) for all products of this chapter apart from those listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Chapter 95
Toys, games and sports requisites, parts and accessories thereof
LDC, SBC and EU Rules for all products of this chapter apart from those listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'materials' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC and SBC |
|---|---|---|
Ex 9506 |
Golf clubs and parts thereof |
Manufacture from materials of any heading, except that of the product. However, roughly shaped blocks for making golf clubs heads may be used |
Chapter 96
Miscellaneous manufactured articles
LDC, SBC and EU Rule for all products of this chapter apart from those listed below:
Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Exceptions
Heading |
Goods |
Origin Rule LDC, SBC and EU |
|---|---|---|
9601 and 9602 |
Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding. Worked vegetable or mineral carving material and articles of these materials, moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included, worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin |
Manufacture from materials from any heading |
9603 |
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, squeegees (other than roller squeegees) |
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product |
9605 |
Travel sets for personal toilet, sewing or shoe or clothes cleaning |
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 |
9606 |
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles, button blanks |
Manufacture from materials of any heading, except that of the product and In which the value of all the materials used does not exceed 70% of the ex-works price of the product |
9608 |
Ball-point pens, felt-tipped pens and other porous- tipped pens and markers, fountain pens, stylographic 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 9609 |
Manufacture from materials of any heading except that of the product. However, nibs or nib-points of the same heading as the product may be used |
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 from materials of any heading except that of the product, and the value of the materials used does not exceed 70% of the ex-works price of the product |
9613 20 |
Pocket lighters, gas fuelled, refillable |
Manufacture in which the value of all the materials of heading 9613 used does not exceed 30% of the ex-works price of the product |
9614 |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
Manufacture from materials of any heading |
Chapter 97
Works of art, collectors' pieces and antiques.
LDC, SBC and EU Rule for all products of this chapter:
Manufacture from materials of any heading, except that of the product.
Remember: the term 'material' means any non-originating material unless otherwise indicated.
Materials excluded from regional cumulation
List of minimal processes
If the only processing carried out in the EU or partner beneficiary country is among the minimal processes listed below, the final product cannot be regarded as originating. This applies even if the origin rule does not require non-originating materials to change Tariff Heading.
1 The following operations are insufficient working or processing to confer the status of originating products:
(a) preserving operations to make sure that the products remain in good condition during transport and storage,
(b) breaking-up and assembly of packages,
(c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings,
(d) ironing or pressing of textiles and textile articles,
(e) simple painting and polishing operations,
(f) husking and partial or total milling of rice, polishing and glazing of cereals and rice,
(g) operations to colour or flavour sugar or form sugar lumps, partial or total milling of crystal sugar,
(h) peeling, stoning, and shelling, of fruits, nuts and vegetables,
(i) sharpening, simple grinding or simple cutting,
(j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles),
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations,
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging,
(m) simple mixing of products, whether or not of different kinds, mixing of sugar with any material,
(n) simple addition of water or dilution or dehydration or denaturation of products,
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts,
(p) a combination of two or more of the operations specified in points (a) to (o),
(q) slaughter of animals.
2. For the purposes of paragraph 1, operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.
3. All The operations carried out in a beneficiary country on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Suppliers’ declaration for products having preferential origin status
The suppliers’ declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
Declaration
I, the undersigned, declare that the goods listed on this document….…….…..…..(1) originate in…..…..…..…..(2) and satisfy the rules of origin governing preferential trade with…..…..…..…..(3):
I declare that (4):
* Cumulation applied with…………………….(name of the country/countries)
* No cumulation applied
(* Delete as appropriate)
I undertake to make available to the Customs authorities any further supporting documents they require:
…..…..…..…..….......(5)
…..…..…..…..….......(6)
…..…..…..…..….......(7)
How do I complete the declaration?
(1) If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows:
'..... listed on this invoice and marked ..... originate in .....'.
(2) The Community, country, group of countries or territory, from which the goods originate.
(3) Country, group of countries or territory concerned.
(4) To be completed only where goods are being exported to a country in the Pan-Euro-Med zone under the system of Pan-Euro-Med cumulation origin.
(5) Place and date.
(6) Name and position in the company.
(7) Signature.
Long-term suppliers’ declaration for products having preferential origin status.
The suppliers’ declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
I, the undersigned, declare that the goods described below:
…………………………….....………………………….… (1)
...................................................................................... (2)
which are regularly supplied to …..…..…..…..(3), originate in.…..…..…..…..(4) and satisfy the rules of origin governing preferential trade with…..…..…..…....….…..(5).
I declare that (6):
* Cumulation applied with ………………..(name of the country/countries)
* No cumulation applied
(* Delete as appropriate)
This declaration is valid for all further shipments of these products dispatched from:
…..…..…..….. to …....…..…..(7).
I undertake to inform…..…..…..…..(3) immediately if this declaration is no longer valid.
I undertake to make available to the Customs authorities any further supporting documents they require.
…..…..…..…..…..……………..(8)
…..…..…..…..…..…..….....…..(9)
…..…..…..…..…..…..………..(10)
How do I complete the declaration?
(1) Description.
(2) Commercial designation as used on the invoices, e.g. model No.
(3) Name of company to which goods are supplied.
(4) The Community, country, group of countries or territory, from which the goods originate.
(5) Country, group of countries or territory concerned.
(6) To be completed only where goods are being exported to a country in the Pan-Euro-Med zone under the system of Pan-Euro-Med cumulation origin.
(7) Give the dates. The period shall not exceed 12 months.
Suppliers’ declaration (SD) for goods not having preferential origin status
16.1 Suppliers’ declaration
Make sure you have read and understood the details in the table below before you sign this declaration.
I, the undersigned, declare that the goods listed on this invoice
(1) (2)
…………………….were produced in………………….and incorporate the following components or materials which do not have Community origin for preferential trade:
(3) (4) (5)
………………… ……………………. ………………….
………………… ……………………. ………………….
………………… ……………………. ………………….
(6)
…………………………………………………………………………
I undertake to make available to the customs authorities if required, evidence in support of this suppliers’ declaration.
(7) (8)
………………… …………………….
(9)
…………………….
(10)
…………………….
How do I complete the suppliers declaration (SD)?
You can use the wording shown for goods not having preferential origin status. Insert the details shown in the table at the corresponding number on the declaration.
Number |
Details |
|---|---|
1. |
Number and date of invoice. If only some of the goods on the invoice are covered by the SD, mark them clearly and refer to this marking on the SD. |
2. |
‘The Community’, name of Member State. |
3. |
Description(s) of goods in sufficient detail to allow tariff classification to be determined. |
4. |
Customs value(s) if required. |
5. |
Country of origin if required. This should be either a preferential origin (see paragraph 1.4 or ‘third country’ as appropriate. |
6. |
If appropriate, the statement ‘and have undergone the following processing in the ‘Community…’ with a description of the processing carried out. The name of the Member State may be used in place of ‘the Community’. |
7. |
Place and date of signature. |
8. |
Name of company in capital letters. |
9. |
Signature. |
10. |
Name of signatory in capital letters and function in company. |
Long term suppliers’ declaration (SD) for goods not having preferential origin status.
Suppliers’ declaration
Make sure you have read and understood the details in the table below before you sign this Declaration.
I, the undersigned, declare that the goods described below
…………………………………………………………………………..(1)
…………………………………………………………………………..(2)
…………………………………………………………………………..
which are regularly supplied to………………………………….…..(3)
were produced in………………………………………………….....(4)
and incorporate the following components or materials which do not have Community origin for preferential trade……………………………(5)
………………………………………………………………………….(6)
………………………………………………………………………….(7)
………………………………………………………………………….(8)
This suppliers declaration is valid for all further supplies of these produced/ despatched from…………………… to …………………………….(9)
I undertake to inform………………………………………………….(3)
immediately if this suppliers’ declaration is no longer valid.
I undertake to make available to the customs authorities, if required, evidence in support of this suppliers’ declaration.
…………………………………………………………………………(10)
…………. ……………………………………………………………..(11)
…………………………………………………………………………(12)
How do I complete the suppliers’ declaration?
Use the wording as for the long-term supplier’s declaration covering non-originating goods. Insert the details shown in the table at the corresponding number on the Declaration.
Number |
Details |
|---|---|
1. |
Description of goods. |
2. |
Commercial designation, for example, model number or type, as used on the invoice. |
3. |
Name of company being supplied. |
4. |
‘The Community’, name of Member State. |
5. |
Description(s) of the goods in sufficient detail to allow tariff classification to be determined. |
6. |
Customs value(s) if required. |
7. |
Country of origin if required. This should be either a preferential origin (see paragraph 1.4) or ‘third country’ as appropriate. |
8. |
If appropriate, the statement, ‘and have undergone the following processing in the Community’ with a description of the processing carried out. The name of the Member State may be used in place of ‘the Community’. |
9. |
Dates (period of validity for suppliers declaration should not exceed 12 months). |
10. |
Place and date of signature. |
11. |
Name of signatory in capital letters, function in company and name and address of company. |
12. |
Signature. |
Invoice declaration
The numbers on the table below correspond to the numbers shown on the Invoice Declaration. You should read the information in this table before completing it
Number |
Details |
|---|---|
1. |
When an exporter is approved, then the approval number should be entered in this space. If an exporter who is not approved makes the declaration, then the words in brackets should be omitted or the space left blank. |
2. |
If the products originate in whole or in part in Ceuta or Melilla, the symbol CM must be entered here. |
3. |
These particulars may be omitted if the information is contained in the document itself. |
4. |
If the exporter is approved and a signatory is not required, then no name is needed. |
Important: the notes do not have to be reproduced on the invoice.
(a) Approved Exporters - No value limit
(b) Other Exporters - Up to £5700
'The exporter of the products covered by this document (customs authorisation No............) (1), declares that, except where otherwise clearly indicated, these products are of .............. preferential origin (2) according to the rules of origin of the Generalised System of Preferences of the European Community.
......................................
(Place and date) (3)
......................................
(Signature of the exporter. The name of the signatory must be indicated in clear script) (4)
EUR1
(a) Insert 'GSP Beneficiary Country' in box 2.
(b) Insert name of actual country of destination in box 5.
Note: the Registered Exporter System is the main change that will enter into force on 1 January 2017 (See Part B). Procedures for registering exporters will not commence until 2016
APPLICATION TO BECOME A REGISTERED EXPORTER |
|---|
1. Exporter's name, full address and country (Non Confidential) |
2. Contact details including phone and fax number as well as e-mail address where available (Confidential) |
3. Description of your activities, specifying whether your main activity is producing or trading (Non Confidential) and, where applicable, industrial process (Confidential). |
4. Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System four-digit headings (or chapters where goods traded fall within more than twenty Harmonised System headings). |
5. Undertaking by exporter The undersigned hereby declares that the above details are correct and: - certifies not to have had a previous registration withdrawn and, should this be the case, certifies to have remedied the situation which led to such withdrawal, - undertakes to make out statements on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the Generalised System of Preferences, - undertakes to maintain appropriate commercial accounting records for production / supply of goods qualifying for preferential treatment and to keep them for at least three years from the date of making out of the statement on origin, - undertakes to accept any control on the accuracy of his statements on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities, as well as the authorities of Norway, Switzerland and Turkey, - undertakes to request his removal from the record of registered exporters should he no longer meet the conditions for exporting any goods under the scheme or no longer intend to export such goods. ____________________________________________________ Place, date and signature of authorised signatory, designation and/or title |
6. Prior specific and informed consent of exporter to the publication of his/her personal data on the internet The undersigned is hereby informed that the information supplied may be stored on a database of the European Commission and that the particulars may be disclosed to the public via the internet, with the exception of the information which is marked in this application as confidential. He accepts the publication and disclosure of this information via the internet. The undersigned may withdraw his consent to the publication of this information via the internet by sending [electronic mail, fax, written correspondence] to the following address: ____________________________________________________ Place, date and signature of authorised signatory, designation and/or title |
7. Box for official use by governmental authority The applicant is registered under the following number: Registered Number: ______________________________ Date of registration _______________________________ Period of validity from_____________________________ Signature and stamp_______________________________ |
This part provides advance information in respect of changes to the documentary requirements which will apply from 1 January 2017 to exports from the EU into the GSP bilateral cumulation arrangements (see 2.4.1), and to exports from most, if not all, of the GSP beneficiary countries.
There is still a lot of work to be done on areas such as the content of the Commissions Central Database of Registered Exporters, and on the procedures in the UK for the registration of exporters.
This Notice will therefore be updated with further information on these matters as soon as it becomes available.
Summary of main changes
Term |
Description |
|---|---|
Beneficiary Country: |
A country or territory listed in Regulation (EC) No 732/2008, the term 'beneficiary country' shall also cover and cannot exceed the limits of the territorial sea of that country or territory within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982). |
Chapters and Headings: |
The chapters and headings (four figure codes) used in the HMRC Integrated Tariff of the UK |
Classified: |
This refers to the classification of a product or material under a particular tariff heading |
Consignment: |
means products which are either:
|
EU: |
European Union |
Exporter: |
A person exporting the goods to the European Union or to a beneficiary country who is able to prove the origin of the goods, whether or not he is the manufacturer and whether or not he himself carries out the export formalities. |
Extended Cumulation: |
A system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country. |
Ex-works Price: |
The price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported. |
Goods: |
Both materials and products. |
GSP: |
General System of Preference. |
LDDC: |
Least Developed Countries. |
Manufacture: |
Any kind of working or processing including assembly or specific operations. |
Material: |
Any ingredient, raw material, component or part, etc. used in the manufacture of the product. |
Maximum content of non-originating materials: |
means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading. |
Net Weight: |
The weight of the goods themselves without packing materials and packing containers of any kind. |
Originating products: |
Goods which satisfy the rules of origin. |
Product: |
The product being manufactured, even if it is intended for later use in another manufacturing operation. |
Regional Cumulation: |
A system whereby products which according to this Regulation originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there. |
Registered Exporter: |
An exporter who is registered with the competent authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme. |
SBC: |
Standard GSP Beneficiary Countries. |
Statement on Origin: |
A statement made out by the exporter indicating that the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff treatment or the economic operator in a beneficiary country importing materials for further processing in the context of cumulation rules to prove the originating status of such goods. |
Value: |
The customs value at the time of importation of the non-originating materials used or, if this is not known or cannot be ascertained, the first ascertainable price paid for the materials. This definition of value is also to be used where the value of any originating materials used needs to be established. |
Your Charter explains what you can expect from us and what we can expect from you. For more information go to Your Charter.
If you have any comments or suggestions to make about this notice, please write to:
HMRC Excise, Customs, Stamps & Money
Customs Duty Liability Team
10th Floor South East
Alexander House
21, Victoria Avenue
Southend-on-Sea
SS99 1AA
Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline Tel 0845 010 9000.
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
If you want to know more about making a complaint go to hmrc.gov.uk and under quick links, select Complaints and appeals.
HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.
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