Generalized System of Preferences
HANDBOOK ON THE SCHEME OF
THE REPUBLIC OF POLAND
(INT/97/A06)
UNCTAD Technical Cooperation Project on Market Access,
Trade Laws and Preferences
UNCTAD/ITCD/TSB/Misc.51 April 1999
Introduction
This Handbook is intended to give, in a consolidated and concise form, information regarding the tariff advantages available to developing countries under the scheme of generalized system of preferences (GSP) of the Republic of Poland and the conditions under which goods may qualify for preferential treatment on importation into the Republic of Poland.
The Handbook has been prepared by the UNCTAD Technical Cooperation Project on Market Access, Trade Laws and Preferences (INT/97/AO6) primarily for use within the context of project activities.
It should be noted that the description of products is given in terms of the Harmonized Commodity Description and Coding System (HS) on which the Customs Tariff of the Republic of Poland is based, as products covered by the scheme are defined on an individual tariff line basis.
Although based on official texts, the Handbook cannot be regarded as a substitute for these texts. For more detailed information, authentic and up-to-date legal texts should be consulted.
BACKGROUND
The Polish legislation implementing a system of tariff preferences in favour of developing countries was brought into effect on 21 October 1997. This Order of the Council of Ministers supersedes all previous legislation of the Polish system of Generalized Preferences previously in operation.
DEPTH OF TARIFF CUTS
Developing countries whose GDP is not higher than that of Poland are granted preferential rates equivalent to 80 per cent of the basic tariff. Least Developed Countries (LDC) are granted duty-free treatment.
PRODUCT COVERAGE
With the exception of those products listed in Annex I, all other dutiable products contained in the Harmonized Commodity Description and Coding System (Harmonized System, HS) defined at the four-digit level are covered by the Polish scheme.
LIMITATIONS OF PREFERENTIAL IMPORTS
There are no import limits or quotas, limiting preferential access to the Polish market.
RULES OF ORIGIN
In order to qualify for preferential tariff treatment, goods eligible for tariff preferences:
- must, in general, be transported directly to the Republic of Poland;
- must comply with the origin criteria specified for such goods by the Republic of Poland; and,
- must be accompanied by appropriate documentary evidence.
Direct consignment
The rule that originating products must be transported directly from the exporting country to the preference-giving country of destination is an important common feature of all GSP origin rules. Its purpose is to enable the customs administration of the importing preference-giving country to be satisfied that the imported products are identical with the products which left the exporting country, i.e. that they were not manipulated, substituted or further processed in any third country of transit.
General conditions
The Republic of Poland recognizes as directly transported:
- Products which do not pass through the territory of another country;
- Products which pass through the territories of countries other than the exporting beneficiary country, with or without transshipment or warehousing within those countries, provided that transport through those countries is justified for geographical reasons or exclusively on account of transport requirements1 and that the products have remained
1 Polish GSP rules of origin make the provision that transport through countries other than the exporting beneficiary country must be justified for geographical
under customs control in the country of transit or warehousing, and have not entered into commerce2 or been delivered for home use there and have not undergone operations other than unloading, reloading and any other operation required to keep them in good condition.
reasons or on account of transport requirements.
Additional conditions
Splitting up of loads and repacking, except packaging for retail sale, are allowed.
Origin criteria
Products exported from a beneficiary country may be divided into two groups:
(a) Products "wholly-obtained", i.e. products which have been entirely grown, extracted from the soil or harvested within the exporting country or which have been manufactured there exclusively from any of these products. Such products of a preference-receiving country qualify for GSP treatment by virtue of the total absence of the use of any imported components or materials; and
(b) Products which are manufactured wholly or partly from materials, parts or components imported into the beneficiary exporting country (or are of unknown origin). These products qualify for GSP treatment only if they have undergone "sufficient working or processing" in the beneficiary country (see below under "products with an import content or with a content of unknown origin").
Products "wholly obtained"
The Republic of Poland recognizes the following as products "wholly obtained" in a beneficiary country:
(a) mineral products extracted from its soil or from its sea bed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products obtained there from live animals;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea by its vessels;
(g) products made on board its factory ships exclusively from products referred to in (f) above;
2 Polish GSP rules of origin provide that the products must not have entered into commerce in the country of transit or warehousing.
(h) used articles which are collected there and are fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products obtained there exclusively from the products referred to in (a) to (i), above; and,
(k) products taken from the sea-bed or subsoil beneath the sea-bed outside a country are considered to be wholly obtained in the country that has rights to exploit that sea-bed or subsoil.
The terms "vessels or ship of a beneficiary country" and "factory ships or plant vessel of a beneficiary country" refer to ships or plant vessels which jointly satisfy the following conditions:
(a) Are entered in a register or registered in a beneficiary country or the Republic of Poland;
(b) Sail under the flag of a beneficiary country or the Republic of Poland;
(c) Are, in part amounting at least 50 per cent the property of an individual who is a citizen of a beneficiary country or the Republic of Poland, or of corporate body, or of administrative unit without legal status with board of directors situated in one of these countries, manager or managers, chairman of board of directors and the majority of members of the board are citizens of a beneficiary country or the Republic of Poland, in which at least half of the capital belongs to a beneficiary country or the Republic of Poland, their public organisations or their citizens;
(d) Their capital and officers are citizens of a beneficiary country or the Republic of Poland; and,
(e) At least 75 per cent of their crew are citizens of a beneficiary country or the Republic of Poland.
Products with an import content or with a content of unknown origin
As indicated above, products which have been manufactured in a beneficiary country wholly or partly from imported materials, parts or components (including materials, etc. of undetermined or unknown origin) are considered as originating in that country if those materials, parts or components have undergone sufficient working or processing. In general terms, working or processing is regarded as sufficient if it transforms the specific nature and characteristics of the materials used to a substantial degree. According to the origin criterion applied by the Republic of Poland (process criterion), imported materials, parts or components ("inputs") are considered to have undergone sufficient working or processing if the finished product falls under a tariff heading at a four-digit level different from that of any of the materials, parts or components used in the process ("change in tariff heading"). However, since a change in tariff heading in some cases could be too liberal and some other cases too stringent a requirement to confer originating status to a product, such products are instead covered by a specific list in which the working or processing required to be carried out on the non-originating materials is laid down.
For a number of processes set out in the above-mentioned list, the rule requires the value of imported inputs not to exceed a given percentage of the value of the finished products. For the purpose of calculating whether the percentage is satisfied:
The value of imported inputs is defined as their customs value at the
time of importation into the beneficiary country or, in the case of inputs of undetermined or unknown origin, the earliest ascertainable price paid for them in that country. This also applies where the value of the originating materials used in the manufacture needs to be established; and,
The value of finished products is the ex-factory price of the products, less internal taxes refunded or refundable on exportation. The ex-factory price includes the cost of production and the producers profit. Where the processing has been carried out successively in two or more factories, the price to be taken into account is that paid to the last manufacturer, provided that the price includes the value of all the products used in manufacture.
Minimal or insufficient processes
Irrespective of whether the product meets the change of tariff heading requirement, the following operations and processes alone do not confer originating status:
(a) Operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(b) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking up and assembly of consignments;
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc. and all other simple packing operations;
(d) The affixing of marks, labels, or other like distinguishing signs on products or their packaging;
(e) Simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these provisions to enable them to be considered as originating products;
(f) Simple assembly of parts of products to constitute a complete product;
(g) A combination of two or more operations specified in (a) to (f), above; and,
(h) Slaughter of animals.
Unit of qualification
For the purpose of the application of the rules of origin, the following provisions apply with regard to the unit of qualification:
- where under the terms of the Harmonized System a product composed of a group or assembly of articles is classified within a single heading, the whole constitutes the unit of qualification;
- sets in the sense of General Rule 3 of the Harmonized System shall be regarded as originating only when all component articles are originating. The set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 per cent of the total value of the set;
- accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Packing
Where under the General Rule 5 of the Harmonized System packing is included with the product for classification purposes, it shall also be included for the purpose of determining origin.
Cumulative origin
The Republic of Poland applies a system of cumulative origin. Under that system a preference-receiving country exporting to the Republic of Poland is allowed, for the purpose of the origin rules, to regard materials used in production, which have originated in another preference-receiving country, beneficiary under the Polish scheme, as if those materials had originated in the exporting country. For the purposes of granting cumulative origin, the origin of Polish products should be documented with EUR.1 shipment certificate issued by Polish customs authorities. In field 2 of shipment certificate notes "KRAJE KORZYSTAJACE Z GSP", "PAYS BENEFICIAIRES DU SPG", "GSP BENEFICIARY COUNTRIES" and "POLSKA", "POLOGNE" or "POLAND" should be provided.
The certificate should be filled in in handwriting, written in ink, capital letters, or typed. The Form should measure 210 mm x 297 mm - a variation in length up to 8 mm longer, or 5 mm shorter is accepted,
For the purposes of granting cumulative origin the EUR. 1 shipment certificate should fulfill the following conditions:
- The Form should be printed in Polish or, if required by commercial conditions, in another language;
- The Form should be printed on white paper, containing no wood pulp, and weighing not less than 25 g/m2;
- The Form should be printed with a green guilloching pattern in the background making any attempted forgery by mechanical or chemical methods visible;
- The Form should bear the name and address of the printing house, or a sign enabling identification of the printing house;
- The Form should bear a serial number, printed or not, enabling its identification.
Preference-giving-country content
The Republic of Poland applies the preference-giving-country content rule under which inputs originating in Poland and embodied in products exported back to Poland under the GSP are considered to be wholly produced in the beneficiary country.
In case of certificates of origin written in Form A for products for which production materials originating in Poland were used and cumulative origin was granted, notes "KUMULACJA Z POLSKA", "CUMUL POLOGNE", or "POLAND CUMULATION" should be placed in field 4 of the certificate of origin written in Form A.
Documentary evidence
Claims for GSP treatment must be supported by appropriate documentary evidence as to direct consignment and the origin of the goods.
Evidence of direct consignment
In the case of exports to the Republic of Poland, evidence that the requirements of direct consignment have been fulfilled must, for products passing through the territory of a third country, be supplied to the customs authorities of the importing country by the presentation of:
- a through bill of lading drawn up in the exporting beneficiary country covering passage through the country or countries of transit; or
- a certificate issued by the customs authorities of the country of transit, describing exactly the good, stating the dates of unloading and reloading of the products or of their embarkation or disembarkation, identifying the ships used and certifying the conditions under which the products remained in the transit country; or
- failing these, any substantiating documents deemed necessary (for example, copy of the order for the products, suppliers invoice, bills of lading establishing the route by which the products travelled).
Evidence as to the origin of the goods
Originating products must be accompanied by a Combined Declaration and Certificate of Origin, Form A, filled in by the exporter and stamped by a competent governmental authority of the exporting beneficiary country except as regards consignments of small value or postal consignments in respect of which special provisions apply (see below).
Certificate of origin presented in the form of Form A may be considered as proof certifying that goods origin in a beneficiary country, on condition that a beneficiary country has delivered to Glówny Urzad Cel (GUC) - Polish Customs names and addresses of the organs authorised to issue certificates of origin on Form A and examples of seals used by these organs.
Each certificate shall measure 210 x 257 mm; a tolerance of up to plus 8 mm or minus 5mm in the length may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25g/m2. It shall have a printed green guilloche - pattern background making any falsification by mechanical or chemical means apparent to the eye.
It shall be made out in Polish, English or French. If it is completed by hand, entries must be in ink and in capital letters.
The use of English or French for notes on the reverse side of the certificate is not obligatory.
Each certificate shall bear a serial number, printed or other wise, by which it can be identified.
It is the responsibility of the relevant certifying authority of the exporting beneficiary country to ensure that the application is duly completed.
The completion of box 2 (consignee) of Form A is optional.
Certificate issued retrospectively
Where, as a result of errors, involuntary omissions or any other special circumstances, no request for a certificate of origin was made when the products were exported, such a certificate may be issued after the actual exportation of the products to which it relates.
The appropriate government authority may issue a certificate retrospectively only after verifying that the information supplied in the exporters request agrees with the corresponding export file and that a certificate of origin was not issued when the goods in question were exported.
A certificate so issued should bear in box 4 the endorsement "Wystawiono", "Issued retrospectively" or délivré "a posteriori".
Duplicate certificate
In the event of theft, loss or destruction of a certificate of origin, the exporter may apply to the certifying authority which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate Form A issued in this way should be endorsed, in box 4, with one of the following words: "Duplikat", "Duplicata" or "Duplicate" together with the date of issue and the serial number of the original certificate.
Replacement certificates
A replacement certificate should:
(a) Provide the name of the person who applied for the original certificate in box 1;
(b) Provide the name of the final recipient of goods, if known, in box 2;
(c) Mention in box 4 the words "SWIATECTWO ZASTEPCZE", "CERTIFICAT DE REMPLACEMENT" or "REPLACEMENT CERTIFICATE" note, and the date of issue of the original certificate of origin and its serial number;
(d) Provide in boxes 3-8 all the notes contained in these boxes on the original certificate;
(e) Provide the invoice number in box 10;
(f) Be authorised by the customs authority which issued the replacement certificate in box 11;
(g) Provide the data referring to a beneficiary country and the destination country, consistent with the data provided in the original certificate in box 12 - this field should be signed by the person who applied for the issue of a replacement certificate;
(h) The customs authority issuing the replacement certificate should write on the original certificate serial numbers of replacement certificates issued with specification for what quantity of goods they were issued;
and,
(i) Customs authorities may, in justifiable cases, require that a copy of the original certificate be attached to the replacement certificate.
Consignments of small value and postal consignments
Products declared to be originating in a beneficiary country, which are sent as small packages to private persons by private persons or forming part of travellers personal luggage are granted preferential tariff treatment without documentary evidence being required, provided that their importation is occasional and not for any commercial purpose and on condition that the value of the products does not exceed the value limits established by the Polish customs authorities.3
Administrative cooperation
The correctness of certificates of origin may be subject to verification at any time, either at random or whenever there is reason to doubt the authenticity of the certificate or the accuracy of the information regarding the origin of the goods in question.
For this purpose, the Customs authorities may return the certificate of origin to the relevant authority of the exporting beneficiary country.
Where verification of a certificate of origin has been requested, it shall be carried out and the results communicated to the Swiss Customs authorities within six months. These results must be such as to make it possible to determine whether the contested certificate of origin relates to the goods actually exported, and whether these goods in fact qualify for the application of GSP treatment.
Beneficiaries4
The Republic of Poland grants preferences to 88 countries. Among them 47 are listed as least developed countries. An indispensable condition for the application of the scheme is that the government of the exporting country has notified the Polish Authorities of the names of the authorities of the country empowered to issue the Form A and provided specimen impressions of stamps used by the same authorities for that purpose.
3 To claim preferential treatment a special form known as Form APR should accompany each postal consignment.
4 See annex II.
Annex I
PRODUCTS NOT COVERED BY THE POLISH SCHEME AS OF 1997
Silk fabrics, wool fabrics, cotton fabrics (at least 85% cotton), jute, linen yarn, linen fabrics, sewing threads, synthetic fibres, synthetic yarns, synthetic fabrics, carpets, plush fabrics, haberdashery, textile fabrics used for technical purposes, knitwear, clothes and accessories, other textile goods (e.g. blankets, curtains), leather and leather products, shoes, hats and caps, umbrellas, walking sticks, artificial flowers, processed flowers, precious or semi-precious stones, precious metals, jewellery, iron alloys, steel, steel products, cast iron products, copper wire and some copper products (e.g. pipes, wire). Automatic typewriters, non-electric typewriters, hand-dryers, microwave ovens, electric irons, phone and telecommunications equipment, microphones, loudspeakers, gramophones, non-rail vehicles, and their parts (except tanks, motorcycles, bicycles, wheel hairs, baby prams),yachts, rowing boats, kayaks, clocks, watches, revolvers, pistols, furniture, mattress, bedclothes, lamps, neon signs, luminous signs, petroleum oil, natural gas, natural rubber, soaps, explosives, live poultry, live pigs, meat and eggs (except mutton and goat meat), dairy, bird`s eggs, natural honey, fresh apples, pears, and quinces, cherries, plums, nuts, dried fruits grain, malt, starch, hop cones, juices and plant extracts, swine fat, soya oil, margarine, beverage, alcohol, tobacco, sauces ,vinegar, sugar and its products, grain, flour, milk and their products, vegetables, fruit and nut preserves (except preserved in vinegar, mushroom preserves, olive preserves, sweet corn preserves, yeast, sauces, ice-creams, soups.
Annex II
LIST OF BENEFICIARY COUNTRIES
A. Beneficiary countries (non-LDCs)
Algeria
Bolivia
Cameroon
China, Peoples Rep. of
Colombia
Côte dIvoire
Cuba
Dominican Republic
Ecuador
Egypt
El Salvador
Ghana
Guatemala
Guyana
Honduras
India
Indonesia
Jamaica
Jordan
Kenya
Korea, Democratic Peoples Rep. of
Lebanon
Morocco
Mongolia
Namibia
Nicaragua
Nigeria
Pakistan
Papua New Guinea
Paraguay
Peru
Philippines
St. Vincent and the Grenadines
Senegal
Sri Lanka
Swaziland
Thailand
Tonga
Tunisia
Viet Nam
Zimbabwe
B. Least Developed countries (LDCs)
Afghanistan
Angola
Bangladesh
Benin
Bhutan
Burkina Faso
Burundi
Cambodia
Cape Verde
Central African Republic
Chad
Comoros
Djibouti
Equatorial Guinea
Ethiopia
Gambia
Guinea
Guinea-Bissau
Haiti
Kiribati
Lao, Peoples Democratic Rep. of
Lesotho
Liberia
Madagascar
Malawi
Maldives
Mali
Mauritania
Mozambique
Myanmar
Nepal
Niger
Rwanda
Samoa
Sao Tomé and Principe
Sierra Leone
Solomon Islands
Somalia
Sudan
Tanzania, United Rep. of
Togo
Tuvalu
Uganda
Vanuatu
Yemen
Zaire
Zambia
Sistema generalizado de preferencias
MANUAL SOBRE EL ESQUEMA DE SUIZA
INT/97/A06
Programa de cooperación técnica de la UNCTAD sobre acceso a los mercados, leyes comerciales y preferencias
Las denominaciones empleadas en esta publicación y la forma en que aparecen presentados los datos no implican, de parte de la Secretaría de las Naciones Unidas, juicio alguno sobre la condición jurídica de países, territorios, ciudades o zonas, o de sus autoridades, ni respecto de la delimitación de sus fronteras o límites.
1. EL SISTEMA GENERALIZADO DE PREFERENCIAS (SGP ) DE SUIZA
Introducción
El 1º de marzo de 1972, entró en vigor el esquema suizo del Sistema Generalizado de Preferencias (SGP), de conformidad con la intención de Suiza de aplicar la resolución 21 (II) aprobada por la II UNCTAD (Conferencia de las Naciones Unidas sobre Comercio y Desarrollo) en 1968. Se caracteriza por otorgar trato preferencial en forma de exención de derechos en la mayoría de casos y por la amplia variedad de productos abarcados (todos los productos industriales y muchos productos agrícolas).
A raíz de la conclusión de la Ronda Uruguay del GATT, Suiza inició una revisión completa de su esquema en vigor desde el 1º de marzo de 1967. En particular, amplió las preferencias concedidas a los países menos adelantados y en la actualidad entre los productos abarcados se incluye gran número de productos agrícolas. Además, se volvió a examinar qué países pueden beneficiarse del esquema suizo. Se mantienen las características básicas del sistema: sencillez y coherencia.
La presente publicación tiene por finalidad facilitar información a los exportadores de los países beneficiarios acerca del SGP suizo con el fin de ayudarlos a aprovechar plenamente los beneficios que ofrece. Para mayor información y ejemplares adicionales, sírvanse ponerse en contacto con el servicio "Trade and clean technology cooperation", State Secretariat for Economic Affairs, Effingerstrasse 1, CH-3003 Berna, Suiza (correo electrónico: seco@seco.admin.ch) o con el Programa de cooperación técnica de la UNCTAD sobre acceso a los mercados, leyes comerciales y preferencias: teléfono Nº +41 22 9074944, fax +41 22 9070044 (correo electrónico: gsp@unctad.org).
La información que se adjunta, aunque no es vinculante jurídicamente, corresponde a la legislación en vigor al 1º de marzo de 1997 1y al 1º de octubre de 1998 2.
Principios generales del esquema de preferencias generalizadas de Suiza
El trato preferencial concedido a las exportaciones de los países en desarrollo tiene por finalidad ayudar a que aumenten y diversifiquen sus exportaciones.
El esquema de preferencias suizo concede trato preferencial, en forma de exención de derechos en la mayoría de casos, en lo que se refiere a los productos industriales. Abarca gran variedad de productos y se caracteriza por la inexistencia de todo tipo de restricciones cuantitativas sobre los productos industriales.
1 Fecha en que entró en vigor la modificación de la orden suiza sobre el SGP (Arrêté Fédéral concernant l'octroi de préférences tarifaires en faveur des pays en développement).
2 Fecha en que entró en vigor la modificación del esquema suizo del SGP en lo relativo a las normas de origen (Ordonnance relative aux règles d'origine régissant l'octroi de préférences tarifaires aux pays en développement).
Cabe recordar no obstante que el mercado suizo es estricto y que a menudo la calidad es más importante que el precio. Además, el mercado suizo es pequeño.
Beneficiarios de las preferencias (anexo 1)
En principio, todos los países en desarrollo tienen derecho a las preferencias del esquema suizo, con excepción de los países y territorios que hayan alcanzado un alto nivel de desarrollo.
La exclusión se basa en criterios objetivos. No se conceden los beneficios del SGP a los países de la OCDE o que han concertado acuerdos de libre comercio con Suiza. También quedan excluidos los países y territorios que el Comité de asistencia al desarrollo (CAD) de la OCDE ha clasificado como países o territorios en desarrollo más adelantados en la Parte II de su lista de receptores de ayuda para el desarrollo.
Alcance de las preferencias (anexos 2 y 3)
Productos agrícolas
Suiza concede preferencias a gran número de productos agrícolas, si bien con respecto a algunos aplica determinadas restricciones (véase el anexo 2). Los productos se admiten con exención de derechos en la mayoría de casos o gozan de reducciones sustanciales. En lo que se refiere a los países menos adelantados, se incluye gran número de productos agrícolas, la mayoría exentos de derechos.
Productos industriales
Suiza concede preferencias a todos los productos industriales sujetos a derechos (véase el anexo 3). Los productos abarcados por este esquema se admiten con exención de derechos, excepto los textiles y las prendas de vestir para los que se conceden reducciones preferenciales del 50% del tipo impositivo normal. Los países menos adelantados están exentos en lo que respecta a todos los productos industriales. Algunos productos originarios de China, la República Popular de Corea y Macao sólo gozan de un grado reducido de preferencias.
Normas de origen (punto 2 y anexo 4)
Las normas de origen del esquema suizo son similares a las de la Unión Europea (UE) y de Noruega.
El esquema suizo incluye normas de origen que tienen que cumplir las mercancías para tener derecho a trato SGP. Para cumplir las normas de origen las mercancías tienen que estar producidas totalmente en el país beneficiario o haber estado sometidas a fabricación o elaboración en un país beneficiario con arreglo a los criterios específicos en materia de transformación establecidos en los reglamentos. A partir del 1º de octubre de 1998, se ha modificado la lista de normas aplicables a los productos industriales, armonizando las normas de origen con las del sistema acumulativo paneuropeo 3.
En algunos casos, previa solicitud especial, los países menos adelantados pueden quedar exentos de la aplicación de las normas de origen.
En principio, estas normas sólo se aplican a las mercancías transportadas directamente del país beneficiario a Suiza. No obstante, se autoriza el tránsito de mercancías por otros países (por ejemplo, la UE, Noruega) por motivos de transporte o por otras razones de tipo práctico.
Para determinar el origen preferencial se prevén normas especiales que tienen en cuenta la acumulación de materiales entre países beneficiarios que formen agrupaciones económicas regionales.
En virtud de las modificaciones de 1996 del SGP suizo en lo que respecta a las normas de origen, se introdujo la norma del contenido de país donante. Además, se espera que en el curso de 1999 (véase el punto 2.2.2) se autorice que, para determinar los materiales de origen preferencial los países beneficiarios no sólo tengan en cuenta los originados en Suiza sino también los originarios de la Unión Europea y de Noruega. Esta regla de la acumulación en lo que respecta a los productos industriales tiene por finalidad facilitar la cooperación entre empresas del país beneficiario y empresas de Europa.
Prueba documental del origen (punto 2.8 y anexo 5)
Los importadores que pretendan obtener trato SGP tienen que aportar pruebas documentales del origen. De este requisito sólo quedan excluidos algunos pequeños envíos y el equipaje personal de los viajeros. A partir del 1º de octubre de 1998, el formulario APR para envíos postales se sustituyó por la declaración en factura (véase el punto 2.8.2).
Cláusula de salvaguardia
Existe una cláusula de salvaguardia en virtud de la cual, a reserva de condiciones específicas, el trato SGP puede suspenderse durante un plazo determinado. Hasta el 1º de marzo de 1998, esta cláusula no se había aplicado nunca.
Importancia de la notificación
Una condición indispensable para la aplicación del esquema es que el gobierno del país exportador comunique a las autoridades suizas los nombres de las autoridades oficiales de dicho país que estén facultadas para expedir certificados de origen y proporcionar marcas de muestra de los sellos utilizados por esas autoridades con tal fin.
3 El sistema acumulativo paneuropeo es un sistema de libre comercio de los productos industriales que incluye los países siguientes: Unión Europea, Suiza, Noruega, Islandia, Principado de Liechtenstein, Polonia, Hungría, República Checa, República Eslovaca, Eslovenia, Rumania, Bulgaria, Estonia, Letonia, Lituania y Turquía.
Las notificaciones deben enviarse a la dirección siguiente:
General Directorate of Swiss Customs
Origin Section
Monbijou St. 40
3003 Bern
Suiza
2. NORMAS DE ORIGEN
Resumen
Para tener derecho a trato arancelario preferencial en Suiza, los productos enviados de un país beneficiario a Suiza tienen que reunir las condiciones siguientes:
- ser transportados directamente a Suiza desde el país beneficiario;
- cumplir las normas de origen establecidas por Suiza para estos productos;
- ir acompañados de las pruebas documentales adecuadas con respecto a su origen.
A continuación se exponen pormenorizadamente las condiciones y disposiciones que tienen que cumplir las mercancías importadas para recibir trato preferencial:
2.1. Productos originarios
A efectos del SGP se consideran originarios de un país beneficiario las mercancías siguientes:
- las obtenidas totalmente en un país beneficiario (véase la sección A, a continuación);
- las mercancías producidas en el país beneficiario en cuya fabricación se hayan utilizado productos distintos de los arriba mencionados, a condición de que se hayan transformado o elaborado según se establece en la sección B siguiente (fabricación o elaboración suficiente).
El envasado de tipo normal para el artículo de que se trate que no tenga un valor de uso intrínseco de carácter duradero excepto como envasado se considera parte del artículo envasado.
A. Productos obtenidos totalmente en un país beneficiario
Los productos siguientes se consideran obtenidos totalmente en un país beneficiario:
a) Los productos minerales extraídos de su suelo o de sus fondos marinos;
b) Los productos vegetales allí recolectados;
c) Los animales vivos nacidos y criados allí;
d) Los productos obtenidos allí de animales vivos;
e) Los productos obtenidos de la caza o la pesca realizada allí;
f) Los productos de la pesca marítima y otros productos marinos sacados del mar por sus embarcaciones;
g) Los productos fabricados a bordo de sus buques factoría a partir exclusivamente de los productos a que se hace referencia en el apartado f) anterior;
h) Los artículos usados allí recogidos, aptos únicamente para la recuperación de materias primas;
i) Los residuos y chatarra resultantes de operaciones de fabricación llevadas a cabo allí;
j) Las mercancías producidas allí a partir exclusivamente de los productos a que se hace referencia en los apartados a) a i) anteriores.
B. Fabricación o elaboración suficiente
a) Productos agrícolas (capítulos 1 a 24 del SA)
A efectos de las normas de origen, se considera suficiente la fabricación o elaboración siguiente: aquella como resultado de la cual las mercancías obtenidas quedan clasificadas en una partida arancelaria del Sistema Armonizado 4(SA) distinta de la que corresponde a cada uno de los productos no originarios fabricados o elaborados.
No obstante, en vez de ello los productos especificados en el anexo 4 tienen que cumplir las condiciones establecidas en el anexo.
b) Productos industriales (capítulos 25 a 97 del SA)
Los productos industriales tienen que cumplir la condiciones establecidas en la lista del anexo 4.
4 El Sistema Armonizado es un sistema de clasificación de mercancías que tiene 21 secciones, 96 capítulos y 1.241 partidas (a nivel de 4 dígitos). Algunas partidas se subdividen en subpartidas (a nivel de 6 dígitos), que a su vez vuelven a subdividirse en subpartidas dobles (a nivel de 6 dígitos). El Sistema Armonizado comprende 5.018 categorías de clasificación de mercancías. Se aplica mediante el Convenio internacional sobre el Sistema Armonizado de designación y codificación de mercancías, de 14 de junio de 1983. Actualmente se emplea en los aranceles aduaneros y la nomenclatura de las estadísticas comerciales de casi 120 países.
2.2. Origen acumulativo
2.2.1. Acumulación con Suiza: contenido de país donante
La acumulación con el país donante (Suiza) ofrece la posibilidad de utilizar insumos de origen suizo y considerarlos originarios de un país beneficiario del SGP para determinar el origen.
El concepto de contenido de país donante, introducido en julio de 1996, tiene por finalidad aumentar la cooperación industrial entre empresas suizas y empresas de países beneficiarios del esquema suizo de preferencias generalizadas (ejemplo: anexo 6).
2.2.2. Acumulación con la Unión Europea y Noruega: se espera que entre en vigor en el curso de 1999
a) Ampliación del contenido suizo de país donante a materiales de la UE y de Noruega
Los países beneficiarios del SGP pueden considerar no sólo los materiales de origen suizo (contenido de país donante) sino también los de la Unión Europea y de Noruega para la determinación del origen preferencial. Dicho de otro modo, los países beneficiarios también pueden proceder a la acumulación de materiales procedentes de la Unión Europea y de Noruega.
Esta acumulación se limita a los productos industriales de los capítulos 25 a 97 del SA.
No obstante, las disposiciones relativas al contenido de país donante sólo se aplican a los materiales originarios de la Unión Europea, Noruega o Suiza que se transporten directamente entre esos países y los países beneficiarios.
b) Ampliación del contenido de país donante de la UE y de Noruega a los materiales suizos
Las normas de origen de los esquemas SGP de la Unión Europea y de Noruega también incluyen la posibilidad de que los países beneficiarios del SGP puedan acumular materiales de la UE, noruegos y suizos. Esto significa que los beneficiarios del SGP de la UE pueden utilizar materiales suizos (en las mismas condiciones que si estos materiales tuvieran su origen en sus propios países, en la UE o en Noruega) y, a condición de que su producto manufacturado cumpla las normas de origen de la UE, beneficiarse de las preferencias del SGP de la UE. Esta acumulación se limita a los productos industriales de los capítulos 25 a 97 del SA.
No obstante, las disposiciones relativas al contenido de país donante sólo se aplican a los materiales originarios de la Unión Europea, Suiza o Noruega que se transporten directamente entre esos países y los países beneficiarios.
Importante: Antes de aprovechar la posibilidad de acumulación con la Unión Europea o Noruega es necesario consultar a las autoridades aduaneras suizas (véase la dirección en la página ...) para saber si este esquema ha entrado en vigor.
2.2.3. Acumulación dentro de agrupaciones económicas regionales: ASEAN
Un producto originario de un país miembro de una agrupación económica regional que se haya utilizado como material para la fabricación o elaboración de mercancías en otro país miembro de la misma agrupación económica puede considerarse originario de ese último país. En la actualidad sólo la agrupación económica regional ASEAN 5ha solicitado -y obtenido el derecho a utilizar ese trato acumulativo.
2.3. Norma de la tolerancia general
En virtud de la norma de la tolerancia general, los insumos que no puedan utilizarse para tener derecho a preferencias en aplicación de las normas de origen sí podrán emplearse a condición de que su valor no supere el 5% del precio ex fábrica.
No obstante, cuando en la lista del anexo 4 se aplique una norma en la que figure el valor máximo de todos los materiales no originarios para determinar la condición originaria del producto final de que se trate, el valor total de los materiales no originarios utilizados no podrá superar el porcentaje establecido.
Además, esta norma no se aplica a los textiles y las prendas de vestir de los capítulos 5 a 63 del SA (ejemplo: anexo 6).
2.4. Procesos mínimos o insuficientes
Por sí solas las operaciones y procesos siguientes no confieren la condición de productos originarios, incluso aunque se registre un cambio de partida arancelaria:
a) Las operaciones destinadas a garantizar la conservación en buen estado de los productos durante el transporte y el almacenamiento (ventilación, esparcimiento, secado, refrigeración, inmersión en sal, dióxido de azufre u otras soluciones acuosas, supresión de partes dañadas y operaciones afines);
b) Las operaciones sencillas consistentes en quitar el polvo, tamizar o resguardar, seleccionar, clasificar, igualar (incluida la preparación de un surtido de artículos), lavar, pintar, cortar;
c) Los cambios de embalaje, la división y la reunión de envíos;
d) La simple colocación en botellas, frascos, bolsas, cajones o cajas, la fijación en cartulinas o cartones, etc., y cualquier otra operación simple de embalaje;
5 Excluido Singapur y Brunei Darussalam.
e) La colocación de marcas, etiquetas o cualquier otro signo distintivo en los productos o sus embalajes;
f) La simple mezcla de productos, sean o no de diferentes clases, cuando uno o varios componentes de la mezcla no tenga derecho a la consideración de producto originario;
g) El simple montaje de partes de productos para constituir un producto completo;
h) Una combinación de dos o más operaciones de las especificadas en a) a g);
i) El sacrificio de animales.
2.5. Definición de "valor en aduana" y "precio ex fábrica"
Se entiende por "valor en aduana" el valor aduanero establecido en el Acuerdo de la OMC relativo a la Aplicación del Artículo 7 del Acuerdo General sobre Aranceles Aduaneros y Comercio (Código de valoración en aduana).
Cuando en la lista relativa a la fabricación o elaboración requerida (anexo 4) se establezca que las mercancías obtenidas en un país beneficiario sólo se considerarán originarias de dicho país cuando el valor de los productos fabricados o elaborados no supere un determinado porcentaje del valor de las mercancías obtenidas, los valores que tienen que tomarse en consideración para determinar ese porcentaje son los siguientes:
a) Cuando se trate de un producto utilizado como material, el valor en aduana en el momento de efectuarse la importación. Si no se conoce y no puede saberse, el último precio comprobable pagado en el país o territorio en que se produzca la fabricación;
b) En el caso de productos producidos en el país de que se trate, el precio ex fábrica de las mercancías obtenidas menos los impuestos internos que se reembolsen, o puedan reembolsarse, cuando se exporta el producto obtenido.
Se entiende por "precio ex fábrica" el precio pagado al fabricante en cuyas instalaciones se haya registrado una fabricación o elaboración suficiente. Cuando esto se haya efectuado sucesivamente en dos o más instalaciones, el precio que tiene que tenerse en cuenta es el pagado al último fabricante, a condición de que incluya el valor de todos los productos utilizados en la fabricación.
2.6. Unidad de calificación
Cada artículo de un envío se considera por separado. A efectos de esta norma:
a) Cuando en el SA se especifique que un conjunto de artículos tiene que clasificarse dentro de una sola partida, ese conjunto se considerará un solo artículo.
Los conjuntos definidos en la Regla general 3 del SA se consideran originarios cuando todos los artículos que los componen son productos originarios. No obstante, cuando un conjunto esté compuesto por productos originarios y no originarios, todo el conjunto se considera originario cuando el valor de los artículos no originarios no supere el 15% del valor total del conjunto;
b) Las herramientas, partes y accesorios importados con una pieza de equipo, maquinaria, aparato o vehículo, cuyo precio se incluya en el de la pieza de equipo, etc., o que no se cobran por separado, se considerará que forman un todo con la pieza de equipo, etc., a condición de que constituyan el equipamiento habitual incluido normalmente en la venta de un artículo de esta clase.
Un artículo, montado o desmontado, que corresponda a los capítulos 84 ó 85 del SA, importado en más de un envío, se considera un solo artículo si así lo solicita el importador.
2.7. Envío directo
Para garantizar que los beneficios del SGP se concedan únicamente a las mercancías originarias de los países beneficiarios, Suiza aplica la norma del envío directo. Cumplen esta norma los envíos siguientes:
a) Los productos transportados del país beneficiario a Suiza sin pasar por el territorio de ningún otro país;
b) Los productos cuyo transporte del país beneficiario a Suiza haya supuesto transitar por el territorio de uno o más países, con o sin transbordo o almacenamiento temporal en esos países. Y ello a condición de que el transporte de las mercancías a través de terceros países esté justificado por motivos geográficos o exclusivamente por necesidades del transporte, de que las mercancías permanezcan bajo control aduanero en esos países y de que en ellos no hayan sido objeto de ninguna operación excepto la carga y descarga o alguna operación necesaria para mantenerlas en buen estado.
Las autoridades aduaneras pueden exigir la presentación de pruebas para demostrar que se han cumplido las condiciones indicadas.
Los productos enviados originalmente de un país beneficiario a un país miembro de la Unión Europea o a Noruega y posteriormente reexportados a Suiza desde ese país de la UE o desde Noruega también se consideran transportados directamente a Suiza desde el país beneficiario a condición de que hayan permanecido bajo control aduanero en la UE o en Noruega y no hayan sufrido operaciones distintas de las enumeradas en la primera frase del apartado b) del presente punto.
2.8. Prueba documental
2.8.1. Certificado de origen, formulario A
La solicitud de trato SGP tiene que ir acompañada de la presentación de un certificado de origen en el formulario A (véase el anexo 5) refrendado por una autoridad competente del país de origen (véase también la sección 2.8.5 más adelante). Se presentará en francés o inglés.
Si se llena a mano, tendrá que hacerse con tinta y letras mayúsculas. Cada certificado medirá 210 x 297 mm. Se empleará papel de escribir blanco del tamaño determinado que no contenga pasta mecánica. Tendrá un fondo verde de líneas entrecruzadas que permitan descubrir a simple vista toda falsificación por medios mecánicos o químicos. Cada certificado llevará un número de serie que permita su identificación.
La autoridad competente del país beneficiario exportador es responsable de garantizar que se llene de la manera debida el formulario de solicitud.
Si se produce acumulación con Suiza (sección 2.2.1), la Unión Europea o Noruega (sección 2.2.2), en el recuadro 4 del formulario A tiene que incluirse, respectivamente, el texto siguiente: "CUMUL SUISSE" o "SWISS CUMULATION", CUMUL CE" o "EC CUMULATION", "CUMUL NORVÈGE" o "NORWAY CUMULATION".
La autoridad competente del país beneficiario refrendará el certificado si los productos que vayan a exportarse se originan en dicho país. Cuando ha habido acumulación con Suiza, la Unión Europea o Noruega, el refrendo tiene que hacerse sobre la base de un certificado EUR.1 (véase el anexo 5) o de una declaración de factura (véase el anexo 5) que se refiera a los materiales acumulados.
2.8.2. Declaración de factura
Desde el 1º de octubre de 1998 el formulario APR se ha sustituido por la declaración de factura. Todo envío que consista en uno o más embalajes que contengan productos originarios puede recibir trato preferencial sobre la base de la declaración de factura si el valor del envío no supera la cantidad de 7.500 francos suizos.
La declaración de factura, que figura en el anexo 5, es una declaración de origen del exportador que figura en el documento de factura y no requiere el refrendo de ninguna autoridad.
Tiene que hacerse en francés o en inglés y firmarlo el exportador.
Si ha habido acumulación con Suiza (sección 2.2.1), la Unión Europea o Noruega (sección 2.2.2), en la declaración de factura tiene que figurar, respectivamente, el texto siguiente: "CUMUL SUISSE" o "SWISS CUMULATION", CUMUL CE" o "EC CUMULATION", "CUMUL NORVÈGE" o "NORWAY CUMULATION".
2.8.3. Certificado expedido retroactivamente
Si debido a algún error, una omisión involuntaria o alguna circunstancia especial no se solicitó certificado de origen en el momento en que se exportaron las mercancías, ese certificado podrá expedirse después de que se haya producido la exportación efectiva de las mercancías a las que se refiera.
La autoridad competente sólo puede expedir retroactivamente un certificado previa verificación de que la información proporcionada a solicitud del exportador concuerda con los documentos y registros de exportación y no se procedió a expedir ningún certificado de origen cuando se exportaron las mercancías de que se trate.
En el recuadro 4 de los certificados así expedidos deben figurar las palabras "DELIVRÉ À POSTERIORI" o "ISSUED RETROSPECTIVELY".
2.8.4. Certificados duplicados
En caso de robo, pérdida o destrucción de un certificado de origen, el exportador puede solicitar a la autoridad que lo expidió un duplicado basado en los documentos de exportación en posesión de dicha autoridad. El duplicado debe estar refrendado con la palabra siguiente: "DUPLICATE" o "DUPLICATA"
2.8.5. Certificados sustitutivos
Suiza también acepta el Formulario A de los certificados de origen, refrendado por las autoridades de aduanas de un país miembro de la Unión Europea o de Noruega, basándose en un formulario A de certificado de origen expedido por las autoridades competentes del país beneficiario exportador, a condición de que las mercancías se hayan transportado a Suiza según lo establecido en la sección 2.7 y que se hayan cumplido también las demás condiciones de esas normas.
Las autoridades aduaneras suizas pueden refrendar un formulario A de certificado de origen basándose en un formulario A de certificado de origen expedido por las autoridades competentes de un país beneficiario exportador cuando las mercancías se reexporten a un país miembro de la Unión Europea o a Noruega, a condición de que hayan permanecido bajo control aduanero en Suiza y que se hayan cumplido también las demás condiciones indicadas en la sección 2.7.
En los casos a que se hace referencia en el párrafo anterior, las autoridades suizas, si así se les solicita, pueden enviar copia del certificado de origen expedido en el país beneficiario exportador a las autoridades aduaneras competentes del país de destino para que puedan utilizarlo.
2.9. Normas aplicables a pequeños paquetes y al equipaje personal de viaje
Los productos originarios de un país beneficiario enviados como pequeños paquetes a personas particulares o que formen parte del equipaje de viaje están exentos de derechos de aduana sin que sea necesario presentar prueba documental de su origen, a condición de que su importación sea ocasional y no tenga fines comerciales, y de que el valor de los productos no sea superior a 500 francos suizos en el caso de pequeños paquetes, y a 1.500 en el caso de productos que formen parte del equipaje personal de viaje.
2.10. Cooperación administrativa
En todo momento puede verificarse la corrección de los certificados de origen, al azar o en todo caso cuando existan motivos para dudar de la autenticidad del certificado o de la veracidad de la información relativa al origen de las mercancías de que se trate.
Con tal fin, las autoridades aduaneras pueden devolver el certificado de origen a la autoridad competente del país beneficiario exportador.
Cuando se haya solicitado la verificación de un certificado de origen, se procederá a efectuarla y los resultados se comunicarán a las autoridades aduaneras suizas en el plazo de seis meses. Estos resultados tienen que permitir determinar si el certificado de origen cuestionado se refiere a las mercancías realmente exportadas y si esas mercancías tienen verdaderamente derecho a que se les aplique el trato SGP.
Si no se recibe respuesta en el plazo de seis meses desde la fecha en que se solicitó la verificación, las autoridades aduaneras suizas enviarán a la autoridad competente del país beneficiario exportador una segunda solicitud.
Si en el plazo de cuatro meses a contar desde la fecha en que se envió la segunda solicitud no se recibe respuesta o si ésta no contiene información suficiente para determinar la autenticidad del documento de que se trate o el origen real de los productos, se negará el derecho a obtener preferencias.
Anexo 1
BENEFICIARIOS DEL SISTEMA SUIZO
DE PREFERENCIAS
Lista 1: PAÍSES Y TERRITORIOS EN DESARROLLO
EUROPA
Albania Gibraltar
Bosnia y Herzegovina Macedonia
Croacia Malta
ESTADOS DE LA CEI
Armenia Moldova
Azerbaiyán Tayikistán
Georgia Turkmenistán
Kazajstán Uzbekistán
Kirguistán
ÁFRICA(11)
Angola Malawi
Antártida Malí
Argelia Mauricio
Benin Mauritania
Botswana Mozambique
Burkina Faso Namibia
Burundi Níger
Cabo Verde Nigeria
Camerún República Centroafricana
Chad Rwanda
Comoras Sáhara Occidental
Congo Santa Elena
Côte d'Ivoire Santo Tomé y Príncipe
Djibouti Senegal
Egipto Seychelles
Eritrea Sierra Leona
Etiopía Somalia
Gabón Sudáfrica
Gambia Sudán
Ghana Swazilandia
Guinea Tanzanía
Guinea Bissau Territorios Británicos del Océano Índico
Guinea Ecuatorial Tierras australes francesas
Islas Bouvet Togo
Kenya Túnez
Lesotho Uganda
Liberia Zaire
Libia Zambia
Madagascar Zimbabwe
ASIA
Afganistán Macao8
Arabia Saudita Malasia
Bahrein Maldivas
Bangladesh Mongolia
Bhután Myanmar (Birmania)
Camboya Nepal
China6 Omán
Corea (Norte)7 Pakistán
Filipinas Ribera Occidental + Faja de Gaza
India Siria
Indonesia Sri Lanka
Irán Tailandia
Iraq Timor Oriental
Jordania Viet Nam
Laos Yemen
Líbano
6 Los derechos de Aduana preferenciales no se aplican a las mercancías de los capítulos 50 a 64 (materias textiles y sus manufacturas, calzado), con exclusión de las mercancías de las partidas 5001 00 00, 5002 00 00, ex 5007 20 10 (tejidos pongees, habutai, honan, shantung, corah y tejidos similares de Extremo Oriente, de seda pura, sin mezclar con borra de seda, con desperdicios de borra de seda ni con otras materias textiles), 5101 11 00/19 00, 5201 00 90, 5307 20 00, 5310 10 00/90 00, 5607 10 10, ex. 5608 90 00 (artículos de yute y de coco), 5701 10 00 a 5703 90 00, 5705 00 00, 5805 00 00, 6305 10 00, y ex 6305 90 00 (artículos de coco) originarios de este país o territorio.
7 Los derechos preferenciales de los Capítulos 50 a 63 del Arancel de Aduanas suizo y de las partidas 6401 a 6404, 6405 90 10 (materias textiles y sus manufacturas, calzado), así como de la partida 9405 99 12 (pantallas) no son aplicables a las mercancías originarias de este país o territorio.
8 Los derechos de Aduana preferenciales de los Capítulos 50 a 64 (materias textiles y sus manufacturas, calzado) del Arancel de Aduanas suizo, así como de la partida 9405 99 12 (pantallas) no son aplicables a las mercancías originarias de este país o territorio.
AMÉRICA
Anguila Honduras
Antigua y Barbuda Islas Georgia y Sandwich del Sur
Antillas Neerlandesas Islas Turcos y Caicos
Argentina Islas Vírgenes Británicas
Aruba Islas Vírgenes de los Estados Unidos
Barbados Jamaica
Belice Montserrat
Bolivia Nicaragua
Brasil9 Panamá
Chile Paraguay
Colombia Perú
Costa Rica República Dominicana
Cuba Saint Kitts y Nevis
Dominica Saint Pierre y Miquelon
Ecuador San Vicente y las Granadinas
El Salvador Santa Lucía
Granada Suriname
Guatemala Trinidad y Tabago
Guyana Uruguay
Haití Venezuela
AUSTRALIA Y OCEANÍA
Fiji Niue
Islas Cook Nueva Caledonia
Islas Marianas del Norte Oceanía americana
Islas Marshall Papua Nueva Guinea
Islas Pitcairn Polinesia francesa
Islas Salomón Samoa
Islas Walis y Futuna Tokelau
Kiribati Tonga
Micronesia Tuvalu
Nauru Vanuatu
9 Los derechos de Aduana preferenciales de las partidas 0901 12 00/22 00 (café) del Arancel de Aduanas suizo no son aplicables a las mercancías originarias de este país o territorio. El derecho de Aduana preferencial de la partida 2101 11 00/12 00 (extractos, esencias y concentrados de café y preparaciones a base de estos extractos, esencias o concentrados) aplicable a las mercancías originarias de este país o territorio es de fr. 144,50 por 100 kg brutos.
Lista 2: PAÍSES MENOS ADELANTADOS (Países PMA)
ÁFRICA
Angola Madagascar
Benin Malawi
Burkina Faso Malí
Burundi Mauritania
Cabo Verde Mozambique
Chad Níger
Comoras República Centroafricana
Djibouti Rwanda
Eritrea Santo Tomé y Príncipe
Etiopía Sierra Leona
Gambia Somalia
Guinea Sudán
Guinea-Bissau Tanzanía
Guinea Ecuatorial Togo
Lesotho Uganda
Liberia Zaire
ASIA
Afganistán Laos
Bangladesh Maldivas
Bhután Myanmar
Camboya Yemen
AMÉRICA
Haití
AUSTRALIA Y OCEANÍA
Islas Salomón Tuvalu
Kiribati Vanuatu
Samoa
Lista 3: PAÍSES EXCLUIDOS DEL ESQUEMA DE PREFERENCIAS DE SUIZA DESDE EL 1º DE MARZO DE 1998
EUROPA
Chipre
ASIA
Brunei Kuwait
Corea del Sur Qatar
Emiratos Árabes Unidos Singapur
Hong Kong
AMÉRICA
Bahamas Islas Malvinas (Falkland)
Bermudas México
Islas Caimán
El Sistema Generalizado de Preferencias (SGP) de laFederación de Rusia
¿Qué es un SGP?
Es un sistema establecido en 1961 por iniciativa de la Conferencia de las Naciones Unidas para el Desarrollo (UNCTAD), cuyo propósito es otorgar preferencias arancelarias a las exportaciones de productos originarios de los países en vías de desarrollo, sin ninguna reciprocidad por parte de los países desarrollados, con el fin último de fomentar la diversificación de las exportaciones, la industrialización y mayores ingresos en los países beneficiarios.
El SGP consta actualmente de 16 esquemas de preferencias diferentes, aplicados por 27 países, cada esquema es independiente, aunque con muchos elementos en común. En total existen aproximadamente 138 países beneficiarios del SGP. En la actualidad todos los países en desarrollo miembros del grupo de los 77, están reconocidos como beneficiarios en la mayor parte de los esquemas.
Los países que otorgan preferencias arancelarias SGP son:
Alemania Francia Grecia Nueva Zelanda
Australia Holanda Polonia
Austria Hungría Portugal
Bulgaria Canadá Irlanda
Belarus Estados Unidos Reino Unido
Dinamarca Finlandia República Checa
Eslovaquia Japón Suecia
España Luxemburgo Suiza
Federación de Rusia Noruega Italia
Los siguientes productos no gozan de las preferencias arancelarias del SGP:
• Los artículos textiles y de vestir sujetos a acuerdos textiles, relojes, incluyendo sus correas o brazaletes,
• Artículos electrónicos susceptibles de resultar afectados por las importaciones,
• Artículos de acero, susceptibles de resultar afectados por las importaciones,
• Calzado, bolsos de mano, maletas de viaje, artículos "planos", guantes de trabajo y prendas de vestir de cuero,
• Productos de vidrio semi-manufacturado, susceptibles de resultar afectados por las importaciones.
Normas de origen
Para poder beneficiarse de las preferencias arancelarias otorgadas bajo el esquema SGP, los beneficiarios deben cumplir los criterios para la determinación de origen y la norma de expedición directa prescrita por cada país.
Las reglas de origen de las mercancías fueron instauradas para justificar el derecho al beneficiario del SGP. Existen dos modalidades de reglas de origen para la definición de productos originarios: los denominados productos “obtenidos totalmente” y los “suficientemente transformados”.
Para hacer uso del trato preferencial SGP, el exportador debe enviar sus productos directamente al país importador, pero la mercancía puede ser transportada a través de un tercer país por razones geográficas (por ejemplo si el país beneficiario no tiene litoral) o por dificultades logísticas, siempre y cuando las mercancías permanezcan bajo el control de las aduanas y que en el tercer país sólo se realicen operaciones menores como: embalaje, desembalaje, cambio de contenedores, marcaje, etiquetaje y las operaciones destinadas a conservar las mercancías.
Los países que conceden unilateralmente el SGP exigen la presentación de un documento denominado Certificado de Origen o Formulario “A”, con el fin de demostrar la procedencia de la mercancía.
El SGP de la Federación de Rusia
Colombia es uno de los países beneficiarios del SGP de la Federación Rusa, mediante el cual los países beneficiarios obtienen un descuento del 25% del arancel NMF. En el anexo I se relacionan los productos para los cuales se otorgan las preferencias; este no incluye el azúcar, para el cual se debe cancelar la totalidad del arancel.
Fuente: Orden del Comité de Aduanas de la Federación de Rusia Nº 258 del 26 de abril de 1996 «Sobre las tasas arancelarias»
ANEXO 1
Listado de mercaderías provenientes de los países en desarrollo y de los países con menor grado de desarrollo, que obtienen preferencias arancelarias al ingresar al territorio de la Federación de Rusia.
El Sistema Generalizado de Preferencias (SGP) de laFederación de Rusia
Posición arancelaria (Nomenclatura Común de la CEI | Producto (*) |
02 | Carne y subproductos alimenticios |
03 (excepto 0305) | Pescados y crustáceos, moluscos y demás invertebrados acuáticos (excepto los salmónidos y esturión, y caviar de estas especies) |
04 | leche y productos lácteos; huevos de ave; miel natural; productos comestibles de origen animal, no expresados ni comprendidos en otra parte |
05 | Los demás productos de origen animal no expresados ni comprendidos en otra parte |
06 | Plantas vivas y productos de la floricultura |
07 | Hortalizas, plantas, raíces y tubérculos alimenticios |
08 | Frutas y frutos comestibles; cortezas de agrios (cítricos), melones y sandias |
09 | Café, te, hierba mate y especias |
1006 | Arroz |
11 | Productos de molinería; malta; almidón y fécula; inulina; gluten de trigo |
12 | Semillas y frutos oleaginosos semillas y frutos diversos; plantas industriales o medicinales; paja y forrajes |
13 | Gomas, resinas y demás jugos y estratos vegetales |
14 | Materias de trenza y demás productos de origen vegetal, no expresados ni comprendidos en otra parte |
15 (excepto 1509,1517-1522 00) | Grasas y aceites animales o vegetales... |
16 | Preparaciones de carne, pescado o de crustáceos o demás invertebrados acuáticos |
1801 00 000 | Cacao en grano, entero o partido, crudo o tostado |
1802 00 000 | Cáscara, películas y demás residuos de cacao |
20 (excepto 2001 10 000, 2009 50, 2009 70) | Preparaciones de hortalizas, frutas u otros frutas o demás partes de plantas |
2103 | Preparaciones para salsas y salsas preparadas; |
2104 | Preparaciones para sopas; potajes o caldos; sopas, potajes o caldos, preparados; preparaciones alimenticias compuestas homogeneizadas. |
2401 | Tabaco en rama o sin elaborar; desperdicios de tabaco |
25 (excepto 2501 00 910, 2529 21 000, 2529 22 000) | Sal; azufre; tierras y piedras; yesos, cales y cementos |
26 | Minerales metalíferos, escorias y cenizas |
3003 | Medicamentos (excepto los productos de las parditas !D 3002, 3005 o 3006) constituidos por productos mezclados entre si, preparados para usos terapéuticos o profilácticos, sin dosificar ni acondicionar para la venta al por menor |
32 | Extractos curtientes o tintóreos; taninos y sus derivados; pigmentos y demás materias colorantes; pinturas y barnices; mástiques; tintas |
3301, 3302 | Aceites esenciales y resinoides; preparaciones de perfumería... |
3402 | Agentes de superficie orgánicos (excepto el jabón); preparaciones tenso activas, preparaciones para lavar (incluidas las preparaciones auxiliares de lavado) y preparaciones de limpieza, aunque contengan jabón, excepto las de la partida 3401. |
35 | Materias albuminoideas; productos a base de almidón o de fécula modificados; colas; enzimas |
3923 | Artículos para el transporte o envasado, de plástico; tapones, tapas, cápsulas y demás dispositivos de cierre, de plástico |
4001 | Caucho natural, balata, gutapercha, guayule, chicle y |
gomas naturales análogas, en formas primarias o en placas, hojas o tiras | |
4403 41 000, 4403 49 | Las demás maderas en bruto de las maderas tropicales |
4407 24 - 4407 29 | Las maderas tropicales aserradas o desbastadas longitudinalmente... |
4420 | Marquetería y taracea; cofrecillos y estuches para joyería u orfebrería y manufacturas similares, de madera; estatuillas y demás objetos de adorno, de madera; artículos de mobiliario, de madera, no comprendidos en el capitulo 94 |
4421 | Las demás manufacturas de madera |
45 | Corcho y sus manufacturas |
46 | Manufacturas de espartería o cestería |
50 | Seda |
5101 | Lana sin cardar ni peinar |
5201 00 | Algodón sin cardar ni peinar |
53 | Las demás fibras textiles vegetales, hilados en papel y tejidos de hilados de papel |
56 | Guata, fieltro y tela sin tejer; hilados especiales; cordeles, cuerdas y cordales; artículos de cordelería |
5701 | Alfombras de nudo de materia textil, incluso confeccionadas |
de 5702 | Alfombras y demás revestimientos para el suelo, excepto los de mechón insertado y los flácidos, aunque estén confeccionados, hechas a mano |
de 5704 | Alfombras y demás revestimientos para el suelo, de fieltro, excepto los de mechón insertado y los flácidos, aunque estén confeccionados, hechas a mano |
de 5705 00 | Las demás alfombras y revestimientos para el suelo, aunque estén confeccionados, hechas a mano |
5808 | Trenzas en pieza; artículos de pasamanería y artículos ornamentales análogos, en pieza, sin bordar, excepto los de punto; bellotas, madroños, pompones, borlas y artículos similares |
6702 90 000 | Flores, follaje y frutos, artificiales, y sus partes; artículos confeccionados con flores, follaje o frutos, artificiales (excepto de materiales polímetros) |
68 | Manufacturas de piedra, yeso fraguado, cemento, amianto (asbesto), mica o materias análogas |
6913 | Estatuillas y demás artículos para adorno, de cerámica |
6914 | Las demás manufacturas de cerámica |
7018 10 | Cuentas de vidrio, imitaciones de perla, de piedras preciosas o semipreciosas y artículos similares de abalorio |
7117 | Bisutería |
9401 50 000 | Asientos de roten , mimbre, bambú o materias similares |
9403 80 000 | Muebles de otras materias, incluidos el roten , mimbre, bambú o materiales similares |
9403 90 900 | Partes de muebles de otras materias (excepto de madera y de metal) |
9601 | Marfil, hueso, concha de tortuga, cuerno, asta, coral, nácar y demás materias animales para tallar, trabajadas, y manufacturas de estas materias (incluso las obtenidas por moldeo) |
9602 00 000 | Materias vegetales o minerales para tallar, trabajadas, y manufacturas de estas materias; manufacturas moldeadas o talladas de cera, parafina, estearina, gomas o resinas naturales o pastas para moldear y demás manufacturas moldeadas o talladas no |
expresadas no comprendidas en otra parte; gelatina sin endurecer trabajada (excepto la de la partida !D 3503) y manufacturas de gelatina sin endurecer | |
9603 | Escobas, cepillos y brochas, aunque sean partes de máquinas, aparatos o vehículos, escobas mecánicas de uso manual, excepto las de motor, pinceles y plumeros; cabezas preparadas para artículos de cepillería; almohadillas y rodillos, para pintar, rasquetas de caucho o materia análoga flexible (excepto de tipo de árbol pequeño) |
9604 00 000 | Tamices, cedazos y Cribas, de mano |
9606 | Botones y botones de presión; formas para botones y demás partes para botones o de botones de presión, esbozos de botones |
9609 | Lápices (excepto los de la partida 9608), lápices de color, minas, pasteles, carboncillos, tizas para escribir o dibujar y jaboncillos (tizas) de sastre |
9614 | Pipas (incluidas las cazoletas), boquillas para cigarros (puros) o cigarrillos, y sus partes |
9615 11 000 | Peines, peinetas y artículos similares de caucho endurecido o plástico |
9617 00 | Termos y demás recipientes isotérmicos, montados y aislados por vacío, así como sus partes (excepto las ampollas de cristal) |
97 | Objetos de arte o colección y antigüedades |
Fuente: Disposición del Gobierno de la Federación de Rusia del 18 de noviembre de 1999N. 1271; Orden del Comité Estatal de Aduanas del 30 de noviembre de 1999 N. 830.Fuente: http://www.latintrade.ru/main/esp/base/custview_es.php3
Colombia y los beneficios del SGP de la Federación de Rusia
Además de las preferencias arancelarias otorgadas a los productos colombianos contemplados en el Anexo I, la Federación de Rusia manifestó el pasado 16 de mayo de 2006 su compromiso de mantener las preferencias el SGP por un período no inferior a 7 años para una serie de partidas del arancel armonizado de interés exportador para Colombia, a saber: 0201, 0202, 0203, 0207, 0301,0302, 0303, 0306, 0402, 0403, 0408, 0603, 0604, 0803, 0804, 0805, 0807, 0810,0901, 0902, 1108 12, 1511 90, 1602 32, 1801 00,2001 90,2007, 2401, 3208, 3214, 3215 90, 3302 10, 3402 20, 3506, 3923, 4602, 5201 00, 5601, 6813, 6913 90.
NACIONES UNIDAS
Conferencia de las Naciones Unidas sobre Comercio y Desarrollo
Distr.
GENERAL
TD/B/GSP/TURKEY/1
28 de enero de 2003
ESPAÑOL
Original: INGLÉS
JUNTA DE COMERCIO Y DESARROLLO
SISTEMA GENERALIZADO DE PREFERENCIAS
Esquema de Turquía
La secretaría de la UNCTAD ha recibido del Gobierno de Turquía la siguiente comunicación:
"... transmitir adjunto el texto de la reglamentación turca relativa a la aplicación del Sistema Generalizado de Preferencias a determinados productos originarios de países en desarrollo y países menos adelantados..."
En breve se dispondrá del texto completo de la comunicación en forma de manual.
TURKEY'S GSP(Generalized System of Preferences)
May 2002EXPLANATORY NOTES
Generalised System of Preferences (GSP) aims at contributing, to the economic development of developing countries. GSP provides benefits to developing countries by enabling qualified products to enter the markets of preference - giving countries changing rates from duty free to reductions in the NIFiN rate.
On the other hand. Turkey applied for association with the European Economic Community in 1959, one year after the enforcernent of the Treaty of Rome. The Ankara Agreement of 1963 and the Additional Protocol of 1970 are two irnportant documents, which identify modalities and calendars ensuring the future customs uníon and confirms the ultímate aim of full membership.
The custorns union covering industrial products and processed agricultural products which carne finto force on 1 Januarv 1996 with Decision No 1195 of The Turkey - EC Association Council was an outcome of these calendars.
Article 16 of Decision No L`95 of the Association Council states that"Vith a view to harmonising its commercial policy %-vith that of the EC, Turkey shall align itself progressiveh., with preferential customs regime of the EC within five years as from the date of entry finto force of this decision. This alignment will concern both autonomous regimes and preferential agreements with third countries."
Within this context, Turkey initiated a Generalised System of Preferences by harmonising with EC's GSP on 1 January 2002.
BENEFICIARIES
Turkev grants preferential treatment to selected countries and territories which are classified as developing countries in Worldbank statistics in fine with EC
Beneficiaiy countries are announced annually in Annexes of The Import Regime Decree.
PRODUCT COVERAGE
Preferences are granted for selected industrial products. Turkey adapted the GSP system of the EC offly for the raw materials and serni-products in which those ítems account for approximately 2.500 Turkish Customs Tariff Numbers. (12 digít-Turkísh Statistical codes based on HS Cedes) 1500 products are approximately 15-20 % of the total Turkish Customs Tariff Number, These products were generalty- selected from the Chapters 29. 29, 37, 381 82., 84, 85 and some products from other Chapters as well.
Preferences are not granted for agricultural products.
DEPTH OF TARIFF CUTS FOR GSP PRODUCTS
Preferences are differentiated according to the sensitivity of the products fully in harmony with the EC's. It is sufficient to differentiate between two product categories, narnely non-sensitive arad sensitive products for the developing countries.
Tariff duties on non-sensitive products are suspended, while duties on sensitive products are subject to a tañff reduction.
As for the least developed countries, tariff duties are suspended.
Finally, Turkey adopted the swne tariff duties with the EC, neither higher nor lower, for GSP products.
Turkey has reserved the right to suspend preferential treatment for GSP products under ceaán circurnstances.
GRADUATION MECHANISM (Country/Sector)
Turkey applied graduation rnechanism for concemed list in fine with EC's application.
RULES OF ORIGIN UNDER THE TURKISH GSP SCHEME
In tíle contexi of Generalised Systeni of Preferences. Turkey has granted tariff preference to the beneficies countries as from 1 lanuary 2002 as a result of the custorns union between Turkey and the Europea Community wich is based on Association Council Decision No 1195 between Turkey and the European community.
The rules of origin are regulated by "Decision on Determination of Orígin of Goods Benefiting from Preferential Regime for the Purposes of the Generalised System of Preferences No. 20011-33485"(Hereinafter referred to as "Decision) which is published on the Turkish Oficial Gazette on 30 December 2001.
The Decision regulates the procedures and principles on determining tbe otigin of goods beneficing from the preferential regime at trade wiih Turkey for the purposes of the Generalised System of Prefereaces. The provisions of Decision are in accordance with ones of the ""Commission Regulation No 1602/2000 amending Regulation No. 2454193 laying down provision for the implementation of Council Regulation 2193/92 establishing the Community Customs Code"
Goods to benefit from preferential treatment under the Turkish GSP scheme must meet tite followiizg main three requirements:
1- Exporting country must be designated as beneficiary country;
2- The product must be eligible for the GSP treatment,
3- The product must meet the origin criteria
Concerning the origín criteria, goods exported from beneficiary country to Turkey must comply with the requirements of rules of origin if they are to benefit from the preferential tariff treament provided that they are under the GSP scheme, Goods not complying with the rules of origin requírements will be denied preferential treatment and the normal duty rase will apply to these goods.
The rules of origin under TurTurkish GSP scheme comprises the followíng, elements;
(1) Origin Criteria
(2) Direct Consignment
(3) Documentary Evidence
(1) Origin Criteria
Article 3, 4, 6 and 7 of Decision refers to the conditions of products to be considerad as originating in Turjey or in a beneficiary country. Article 5 concems cumulation with Norwav, Switzerland and the European Community Article 13 sets out the provision with Regional Cumulation.
-Wholly Obtained .Products
(Article 6)
The foilowing shall be considered as wholly obtained in Turkey or in a beneficiary country:
(1) mineral prcducts extracted from its soil or from its seabed;
(2) vegetable produces harvested there;
(3) live animais born and raised there;
(4) products from live animals raised there;
(5) products obtained by hunting or fishing conducted there;
(6) products of sea fishing and other products taken from the sea outside its territorial waters by its vessels -,
(7) products made on board as factory ships exclusively from the products referred to in subparagraph (6)-,
(8) used articles collected there fit ouny for the recovery of raw materíaIs;
(9) waste and scrap resulting from manufacturing operations conducted there;
(10) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(11) goods produced there exclusively from products specified in subparagraphs (1) to (10)
Products which have undergone sufficient working or processing
(Article 7)
Products which are not wholly obtained are considered to be sufficiently worked or processed when the conditons set out in the list in Anex II of the Decision are fulfilled.
On the other hand, non.-originating materials may be used in the manufacture of a product provided that (a) their total value does not exceed 10 per cent of the ex-works price of the product, (b) any of the percentages given in de list for the maximum value of non-originating materials are not exceed through the application of this paragraph.-
-Bilateral Cumulatíon
(Artícle 4)
Materials ori-ginating in Turkey shall be considered as materials originating in a beneficiary countrv when incorporated into a product obtained there. It shal not be necessary that such materials have undergone sufficient workng or processing, provided they have undergone workíng or processing goirg beyond the operations referred to in Article 8 of the decision.
-Insufficient Workíng or Processing
(Article 8)
The following operations shall be consídered as insufficient working or processing to confer the status of originating products
(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying matching (including the making-up of sets of articles), washing, painting, cutting up;
(c) changes of packing and breaking-up and assembly of packages, simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations,
(d) affixing marks; labels and other like distinguishing signs ona products or their packaging,
(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Decision to enable them to be considered as ooriginating in the Republic of Turkey or in a beneficiary country;
(f) simple assembly of parts to constitute a complete product;
(g) a combination of two or more of the operations specified in subparagras-(a) to (f);
(h) slaughter of animals.
-Cumulaban with Norway, Switzerland and the European Community
(Article 5)
Article 5 lays down the provision with cumulation with Norway; Switzerland and EC. However, this Article will not be applicable till necessary agreernents will be made between these countries.
-Regional Cumulation
Article 13)
According to the Article13 of the decision, regional cumulation is applicable which means that products originating in any of tthe countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture.
Four regional economic groups may utilize the Turkish GSP Scheme. These are;
(a) the Association of South-East Asian Nations (ASEAN) (Brunei, Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam).
(b) the Central American Common Market (CACM) (Costa Rica, Honduras, Guatemala, Nicaragua, Panamá, El Salvador);
(c) The Andean Community (Bolivia, Colombia, Ecuador, Perú, Venezuela);
(d) the South Asian Association for Regional Cooperation (SAARC) (Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka).
On the other hand the provisions relating to the regional cumulation shall be applied provided that these rules, as between the countries of the regional group, are identical to those laid down in this Decision and each country of the regional group has undertaken to comply or ensure compliance with the terms of this Decision and to provide the administrative cooperation necessary both to Turkey and to the other countries of the regional group in order to ensure the correct issue of certicates of origin Form A and the verification of certificates or origin Form A and invoice declarations.
This undertaking shall be transmitted via diplomatic channels to Turkey.
(2) Dírect Consigment:
According to the Article 22 of the Decision, preferential treatment shall only be applied to the products fulfilling the requirements of this Decision and transported directly between Turkey and the beneficiary country.
This requirement aims at to ensure that goods shipped from a beneficiary country are the same goods as those presented al the port of entry in to Tyrkey and that they have not been manipulated or further processed in third countries during shipment.
(3) Documentary Evidence
(a) Products originating in the beneficiary country shall benefit from the Generalised System of Preferences on Importation to Turkey on submission of either Certificate of Origin Form A or Invoice Declaration.
- Certificate of Origin Form A
Originating products within the meaning of the Decision shall be eligible, on importation into the Republic of Turkey to benefit from the preferential regime on submission of a certificate of origin Form A which is issued by the customs authorities or by other competent governumental authorities of the beneficiary country.
-Invoice Declaration
An ínvoíce declaration may be made out if the products concemed can be consídered as originating in Turkey or in a beneficiary country and fulfil the other requirements of the Decision. The invoice declaration may be either made out by an approved exporter of the Republic of Turkey or by any exporter for any consignment consisting of one or more packages containing originating products whose total value doest not exceed EUR 6000.
-Certificate of Origin Form A issued retrospectively and duplicated
A certicate of origin Form A may be exceptionally issued after exportation of products in the following cases.
-it was not ¡ssued at the time of exportation because of errors and involuntary omissions or special circunstances
-it is demostrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but not accepted at importation for technical reasons.
In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter of a certificate of origin Form A, the exporter may apply to the governmental authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession.
(b) On exportation from Turkey to the beneficiary countries in order to benefit from bilateral cumulation for goods originating in Turkey and fulfilling the other requirements of the Decision, evidence of the originating status of products shall be furnished by either an EUR.1 movement certificate or an invoice declaration.
The procedure and principles of use of EUR.1 Movement Certificates issued and invoice declarations are laid down in the "Regulation on Movement Certificate of EUR.1 and Invoice Declaration To Be Issued On Exportation Under The Generalised System of Preferences of Turkey" which is published on the Turkish Official Gazette numbered 24704 on 23 April 2002.
-Non commercial Products
Products sent as small packages from private persons not exceed the value of which does not exceed EUR 500 and ones forming part of traveller¨s personal luggage the total value of which does not exceed EUR 1200 shall be admitted as originating without requiring the submission of proof of origin.
-Validity of Proof of Origin
A proof of origín shall be valid for ten months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
-Subsequent Verification
The ínformaton províded on certificates of origin Form A and invoice declaratíons may be verified at random or whenever the customs authorities of Turkey have reasonable doubt as to the authenticity of the documents or the accuracy of the information regarding the origin of the goods.
When an application for subsequent verification has been made, such verification shall be carried out and its results communicated to Turkey within a maximum of six months. If in cases of reasonable doubt there is no reply within the six months or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be send to the competent authorities. If after the second communication the result of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determines, the requesting authorities shall except in exceptional curcunstances, refuse entitlement to the preferential regime.
- Validity
The Decision shall enter into force as from 1 January 2002.
ANNEX II
Beneficiary countries and territories of Turkey`s scheme of Generalised System of Preferences
A-Developing Countries (DCs)
B - Least Developed Countries ( LDCs)
Generalized System of Preferences
HANDBOOK ON THE SCHEME OF THE EUROPEAN COMMUNITY
Movement certificate EUR.1 and Application for Movement certificate EUR.1
1. Each certificate shall measure 210 x 297 mm; a tolerance up to plus 5 mm or minus 8 mm in the length may be allowed. The paper used shall be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
2. The competent authorities of the European Community may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number either printed or not, by which it can be identified.
Generalized System of Preferences
HANDBOOK ON THE SCHEME OF THE EUROPEAN COMMUNITY
Introduction
The first European Community Generalized System of Preferences (EC GSP) scheme spanned an initial phase of 10 years (19711981) and was subsequently renewed for a second decade (19811991). During these periods, the EC GSP was reviewed each year. The reviews involved changes in product coverage, quotas, ceilings and their administration, beneficiaries and depth of tariff cuts for agricultural products. In 1991, at the end of the second decade, the scheme was due for major revision. Pending the outcome of the Uruguay Round, however, the 1991 scheme was extended with various amendments until 1994, when the Community made another 10-year offer.
Accordingly, the second cycle of the EC GSP scheme covered the period from 1995 to 2004. The first phase started on 1 January 1995, when the Community adopted the following basic legislative acts: Council Regulation (EC) No. 3281/94,1 concerning industrial products, and Council Regulation 1256/96, 2 concerning agricultural products. For the second phase, lasting from 1 July 1999 to 31 December 2001, the European Community (EC) revised its GSP scheme on the basis of Council Regulation (EC) No. 2820/98.3
For the period from 1 January 2002 to 31 December 2005, the European Union put in place the third phase of the scheme by adopting Council Regulation (EC) No. 2501/2001. Arrangements under this phase of the scheme included:
General arrangements;
Special incentive arrangements for the protection of labour rights;
Special incentive arrangements for the protection of the environment;
Special arrangements to combat drug production and trafficking;
Special arrangements for LDCs: the Everything but Arms initiative.
Based on the guidelines drawn up in 2004,4a third EC GSP scheme, adopted on 27 June 2005 under Council Regulation (EC) No. 980/2005 covering the period from 1 January 2006 to 31 December 2008, simplified the scheme by reducing the number of arrangements from five to three, namely:
General arrangements;
Special incentive arrangements for sustainable development and good governance (GSP Plus);5
1 This applies a four-year scheme of generalized tariff preferences (19951998) in respect of certain industrial products originating in developing countries. Official Journal L 348, 31.12.1994: 1.
2 This applies multiannual schemes of generalized tariff preferences from 1 July 1996 to 30 June 1999 in respect of certain agricultural products originating in developing countries. Official JournalL 160, 29.6.1996: 1.
3 This applies a multiannual scheme of generalized tariff preferences for the period 1 July 1999 to 31 December 2001. Official Journal L 357, 30.12.1998: 1.
4 Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. Developing countries, international trade and sustainable development: The function of the Communitys Generalized System of Preferences (GSP) for the 10-year period from 2006 to 2015.
5 See column E of annex I to the regulation for a list of countries included in the GSP Plus arrangements.
Special arrangements for least developed countries:6 the Everything but Arms initiative (which remains unchanged).
This basic structure was maintained under the new EU GSP scheme effective from 1 January 2009 to 31 December 2011. The EU General Affairs and External Relations Council adopted a regulation (Council Regulation (EC) No. 732/2008) on 22 July 2008 renewing the EU GSP scheme for the three-year period. The new scheme remains therefore broadly unchanged while incorporating a few technical changes.
The EC GSP scheme has three key features, namely: (1) tariff modulation, (2) country-sector graduation and (3) special incentive arrangements.
The first feature tariff modulation represented a radical departure from schemes adopted before 1994, under which quantitative limitation of GSP imports applied.
After 1994, these limitations essentially individual fixed duty-free amounts and ceilings in the case of sensitive industrial products and fixed reduced-duty7 amounts in the case of agricultural products were replaced by four reduced rates of duty according to product sensitivity: a 15 per cent preferential margin for very sensitive products; a 30 per cent preferential margin for sensitive products; a 65 per cent preferential margin for semi-sensitive products; and duty-free entry for non-sensitive products, i.e. a 100 per cent preferential margin.
Two simplified categories of sensitivity were created under the 20022004 scheme: non-sensitive and sensitive products. The 2006 scheme also used these categories. Eligible non-sensitive products continue to enjoy apreferential zero rate of duty, while eligible sensitive products enjoy a reduction of 3.5 percentage points in the full ad valorem rate of customs duty payable.8
The second feature country-sector graduation was introduced in 1995 through an open policy of graduation containing the relevant criteria. Regulation (EC) No. 3281/94 provided for a country graduation mechanism which entered into force on 1 January 1998 and continued to apply under the 19992001 scheme.
The country-section graduation system wasfurther simplified in 2006 and remains valid for the 2009-2001 period. When products from beneficiary countries account for more than 15 per cent of EU imports of that product from GSP countries, the country has graduated as far as the Combined Nomenclature (CN) section of products is concerned and ceases to benefit from preferential access. In the case of textiles and textile articles, the graduation threshold is set at the lower level of 12.5 per cent.
The third feature is the special incentive arrangements introduced for sustainable development and good governance. The 20022004 scheme introduced three special arrangements for the protection of labour rights, the protection of the environment and combating drug production and trafficking. These special incentive schemes granting deeper preferences were intended to assist qualified beneficiary countries in
6 See column D of annex I to the regulation for a list of countries included in the Everything but Arms arrangements.
7 For the definition of fixed duty-free amounts and individual duty-free tariff ceilings, see document UNCTAD/ITD/GSP/9 (July 1994).
8 For exceptions, see part I (C) of this handbook. sustaining and improving their environmental and social standards and fighting against illicit production. As a result of a dispute case brought before the World Trade Organization (WTO) by India concerning Community special arrangements to combat drug production and trafficking,9 the 2006 EC GSP scheme introduced the GSP Plus arrangements for sustainable development and good governance, which replaces the three special incentive schemes of the previous GSP scheme and provides special incentives for countries that are considered vulnerable, on condition that they become party to 27 specific international conventions on human rights, labour standards and sustainable development. The system is basically unchanged for the period 2009- 2011.
The EC GSP schemeincludes the Everything but Arms (EBA) initiative, a special arrangement for least developed countries10which entered into force on 5 March 2001. The EBA initiative extends unrestricted duty-free access to all products originating in beneficiary least developed countries, excluding arms and munitions.
Only three highly sensitive products namely, bananas, rice and sugar are subject to transitional periods, which end on 1 October 2009 with the liberalization of sugar imports. The EBA initiative is broadly unchanged under the 2009 scheme and continues to benefit the worlds 50 poorest countries.
As regards rules of origin, the relevant regulations are contained in articles 6697 and annexes 1418 and 21 to Commission Regulation (EEC) No. 2454/93, as amended by regulations (EC) Nos. 12/97, 1602/2000 and 881/2003. A consolidated version of Regulation (EEC) No. 2454/93 is available on the European Union website eurlex. europa.eu.
The European Commission has begun internal consultations on the reform of the preferential rules of origin applicable to the GSP scheme since 2003, including on possible improvements in the conditions for conferring origin, cumulation and administrative procedures. A green paper was issued in 2003,11 and a communication outlining future strategy was issued on 16 March 2005. The reformed preferential rules of origin were initially expected to enter into force by 2006, 12 but the consultation process was extended and a proposal for a new Council regulation for the period from 1 January 2009 to 31 December 2011 was finally submitted on 10 January 2008 and is awaiting adoption.13 Thus, the existing rules of origin remain valid under the 2009 scheme.14
9 European Communities Conditions for the granting of tariff preferences to developing countries. WT/DS246/AB/R.
10 Council Regulation (EC) No. 416/2001 of 1 March 2001 extending duty-free access without quantitative restriction to products originating in least developed countries. Official JournalL 60: 43.
11 Green paper on the future of rules of origin in preferential trade arrangements. COM(2003)787 final.
12 Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. The rules of origin in preferential trade arrangements Orientations for the future. COM(2005) 100 final (16 March 2005).
13 Proposal for a Council regulation applying a scheme of generalized tariff preferences for the period 1 January 2009 to 31 December 2011 and amending Regulations (EC) No. 552/97, No. 1933/2006 and Commission regulations (EC) Nos. 964/2007 and 1100/2006. COM(2007) 857 final (21 December 2007).
14 The new regulation will be published on the website ec.europa.eu/taxation_customs.
Checklist: How to benefit from the European Community Generalized System of Preferences scheme
Step 1: Check the product eligibility
Establish the tariff classification of the product according to the Combined Nomenclature (CN);
Ascertain that the product is covered by the EC GSP scheme (see annex II to Regulation (EC) No. 732/2008, contained in annex I to this handbook);
Check the country-section graduation, since certain sections of certain countries are excluded from the EC GSP scheme (see column C of annex I to Regulation (EC) No. 732/2008).
Step 2: Identify the correct GSP rate
Check annex II to Regulation (EC) No. 732/2008 to ascertain the product sensitivity category in which the product is listed (S for sensitive or NS for non-sensitive), observing the precise tariff classification and product description;
Identify the conventional most-favoured-nation rate which applies to the product under the Communitys Customs Code (Taric);15
Check the composition of the duty, i.e. whether it is made of ad valorem duty, a specific duty or a combination of the two, as the GSP tariff reduction applies only to the ad valorem part of the duty and not to both;
Apply the reduction granted to the product category in which the Harmonized System (HS) product is listed, taking into account that for a limited number of products (sections XI (a) and XI (b) and HS heading 2207) a lower preferential margin applies.
Step 3: Investigate the possibility of obtaining additional preferences
Special treatment is granted to least developed countries under the Everything but Arms initiative. Check column D, annex I to Regulation (EC) No. 732/2008 to ascertain if the country is a beneficiary of these arrangements.
For EBA beneficiary countries, all productswith the exception of those listed in chapter 93 (Arms and ammunition), are granted duty-free entry (transitional quota restrictions are applicable to bananas, sugar and rice).
Special incentive arrangements may be granted under the GSP Plus arrangements for beneficiaries that respect international conventions by promoting sustainable development and good governance.
15 Taric is the integrated tariff of the European Community, published annually. It is based on the Combined Nomenclature (CN) which has some 10,000 headings (coded with eight digits) and constitutes the basic nomenclature for the Common Customs Tariff as well as for trade statistics.
Taric contains around 18,000 further subdivisions (coded with two extra digits or with an additional code) necessitated by tariff quotas, tariff preferences, the GSP, agricultural components, antidumping and countervailing duties, etc. For Taric consultations, see the website ec.europa.eu/taxation_customs.
Step 4: Check the origin criteria
Ensure that the product complies with the origin criteria set by the EC.
Step 5: Check the consignment conditions
Ensure that the modalities for the transport of goods from the preferencereceiving country to the EC market fulfil the provisions laid down in the EC regulations.
Step 6: Prepare documentary evidence
Fill in the certificate of origin Form A or the invoice declaration correctly; they are the official documents on which the EC customs authorities rely to grant the GSP benefits to products.
Part I
Explanatory notes to the European Community Generalized System of Preferences scheme (2008)
A. BENEFICIARIES
The granting of the EC generalized tariff preferences for the period from 1 January 2009 to 31 December 2011 is restricted to 176 countries and territories listed in annex I to Council Regulation (EC) No. 732/2008 (hereinafter, the regulation), which is reproduced in annex I to this handbook. The annex also provides information on the product sections excluded for particular countries and indicates if a particular country is covered by the special incentive arrangements or general arrangements of the EC GSP scheme. 16 Myammer and Belarus remain temporarily withdrawn from GSP preferences due to political reasons.17 Moldova was removed from the list of beneficiaries as the EC granted more favourable preferences under a separate legal instrument in March 2008.
B. PRODUCT COVERAGE
The regulation contains rules for both industrial and agricultural products. Some 6,350 products are eligible for the EC GSP general arrangements and 7,200 for the EBA initiative, including a number of agricultural and fish products listed in HS chapters 124, and almost all processed and semi-processed industrial products, including ferro-alloys, that are listed in HS chapters 2597, except for those in chapter 93 (Arms and ammunition). The list of products covered and the relevant treatment is contained in annex II to the regulation, which is reproduced in annex I to this handbook.
C. DEPTH OF TARIFF CUTS
The current EC GSP scheme simplifies the previous system, since, while maintaining duty-free access for all non-sensitive products,18 it replaces the three categories of very sensitive, sensitive and semi-sensitive products with just one single category of sensitive products.
The new GSP rate for sensitive products is calculated by applyingone of following:
A flat-rate reduction of 3.5 percentage points to the most-favoured-nation duty (applicable to the ad valorem duties);
A 30 per cent reduction in the most-favoured-nation duty where only specific duties apply; or,
16 Column C of annex I to the regulation.
17 Council Regulations (EC) No. 552/97 and No. 1933/2006 respectively.
18 For non-sensitive products, duties shall be entirely suspended except for the agricultural components (art. 7, para. 1, of the regulation).
A flat-rate reduction of 3.5 percentage points applicable to the ad valorem duties only, where duties are composed of both ad valorem and specific duties.
Limited exceptions apply for the following products:
Textiles and clothing (products of sections XI (a) and XI (b)), whose mostfavoured- nation duties shall be reduced by 20 per cent;
With respect to agricultural products listed in chapters 124, wherever customs duties comprise an ad valorem duty and one or more specific duties, the preferential reduction is limited to the ad valorem duty.
Where the customs duties specify a maximum duty, that maximum duty shall not be reduced. Conversely, where the customs duties specify a minimum duty, that minimum duty shall not apply (art. 6.6).
The final rate of preferential duty calculated in accordance with the regulation shall be rounded down to the first decimal place. When the rate of an ad valorem duty for an individual declaration reduced in accordance with the regulation is calculated to be 1 per cent or 2 euros or less for a specific duty, that duty shall be entirely suspended (art. 14).
D. MAINTENANCE OF PREVIOUS PREFERENTIAL MARGINS
Given that the preferential duty rates under the previous GSP Regulation (EC) No. 2501/2001 might have resulted, for a certain number of products, in a more favourable treatment than a reduction of 3.5 percentage points, the previous preferential duty rates shall apply in such cases (art. 6, para. 3).
When checking for possible preferences, it is important for users of the GSP to determine correctly the customs classification for their products according to the Combined Nomenclature (CN).19Once this has been done, the user should check whether the CN subheading under which the product is classified is listed in annex II to the regulation, and then calculate the applicable tariff reduction accordingly.
19 For the latest CN update, see Commission Regulation (EC) No. 1719/2005 of 27 October 2005, amending annex I to Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
Table 1
Summary of the tariff cuts provided by the 2008 EC GSP scheme
CURRENT REGULATION (EC) NO. 732/2008 (TOTAL NUMBER OF PRODUCTS COVERED: 7 200) | |||
Lists of products | General arrangements | GSP Plus arrangements | EBA (LDC) arrangements |
Products covered | The 6 350 products listed in annex II to Regulation (EC) No. 732/2008 | The 6 400 products listed in annex II to Regulation (EC) No. 732/2008 | All products in HS chapters 197, except arms (chapter 93) |
1. Sensitive products | Flat-rate reduction of 3.5 percentage points in the most-favoured-nation (MFN) duty (applicable to ad valorem duties only) | Duty-free entry (where duty is composed of both ad valorem and specific duties, the total tariff paid amounts to the specific duty)20 | Duty-free entry |
30% reduction in the MFN duty, where only specific duties apply | |||
20% reduction for textiles and textile articles | |||
2. Non-sensitive products | Duty-free entry | Duty-free entry | Duty-free entry |
EXAMPLES OF GSP TARIFF CALCULATION (21)
Since tariffs on all imports listed as non-sensitive in annex II to the regulation have been totally suspended, only sensitive products have been used below to demonstrate how to calculate the GSP rate.
Case 1 (see table 2). In the case of Swordfish, which is on the list of sensitive products, the GSP rate is calculated as follows:
Table 2
Example of a GSP tariff calculation (ad valorem duty only)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
0304 91 00 | Swordfish | 7.5% | 3.5 percentage points | 4.0% |
20 For products of CN codes 1704 10 91 and 1704 10 99, the specific duty shall be limited to 16 per cent of the customs value under the special incentive arrangements for sustainable development and good governance.
21 For Taric consultations, see the website ec.europa.eu/taxation_customs.
Case 2 (see table 3). In the case of Sweet potatoes: other, to which only specific duty applies, the GSP rate is calculated as follows:
Table 3
Example of a GSP tariff calculation (specific duty only)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
0714 20 90 00 | Sweet potatoes: other | 6.4 EUR/100 kg | 30% | 4.4 EUR/100 kg |
Case 3 (see table 4). In the case of Couscous: other, to which combined duty applies, the GSP rate is calculated as follows:
Table 4
Example of a GSP tariff calculation (ad valorem and specific duty)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
1902 40 90 00 | Couscous: other | 6.4% + 9.7 EUR/100 kg | 3.5 Percentage points (applicable to the ad valorem part only) | 2.9% + 9.7 EUR/100 kg |
Case 4 (see table 5). In the case of Other beans, which incorporates a minimum duty, the calculation is as follows:
Table 5
Example of a GSP tariff calculation (minimum duty)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
0708 20 00 90 | Beans (Vigna spp., Phaseolus spp.) | 10.4% (minimum of 1.6 EUR/100 kg) | 3.5 percentage points | 6.9% (no minimum applicable) |
Case 5 (see table 6). In the case of Tobacco, not stemmed/stripped (flue-cured Virginia type), which incorporates a maximum and a minimum duty, the GSP rate is calculated as follows:
Table 6
Example of a GSP tariff calculation (minimum and maximum duties)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
2401 10 10 00 | Tobacco, not stemmed/stripped (flue-cured Virginia type) | 18.4% (minimum of 22 EUR/100 kg, maximum 24 EUR/100 kg) | 3.5 percentage points | 14.9% (no minimum, maximum of 24 EUR/100 kg) |
Case 6 (see table 7). For Mens or boys shirts, knitted or crocheted: cotton, as for all products in chapters 5063 of the CN, the tariff cut under the GSP scheme amounts to 20 per cent of the most-favoured-nation rate.
Table 7
Example of a GSP tariff calculation (textiles and textile articles)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | TARIFF REDUCTION | 2008 GSP RATE |
6105 10 00 00 | Mens or boys shirts, knitted or crocheted: cotton | 12% | 20% | 9.6% |
Case 7 (see table 8). Lastly, where the old formulae provides for deeper preferential tariff cuts, the applicable GSP rate does not change. For example, in the case of Cigars, cheroots and cigarillos containing tobacco, which is on the list of sensitive products and incorporates a maximum and a minimum duty, the calculation is as follows:
Table 8
Example of a GSP tariff calculation (lowest rate applies)
CN CODE | PRODUCT DESCRIPTION | 2008 MFN RATE | CURRENT TARIFF REDUCTION | PREVIOUS TARIFF REDUCTION | APPLICABLE 2008 GSP RATE |
2402 10 00 00 | Cigars, cheroots and cigarillos, containing tobacco | 26% | 3.5 percentage points = GSP rate of 22.5% | 65% tariff reduction = GSP rate of 9.1% | 9.1% |
E. COUNTRY-SECTION GRADUATION AND COUNTRY EXCLUSION
Instead of applying to products in a certain category or sector, the new graduation mechanism, introduced in 2006 and maintained for the 2009-2011 scheme, applies to all products in a section of the CN code. Country-section graduation refers to the withdrawal of preferences for an entire section of products originating in a certain GSP beneficiary country when the graduation criteria are met (art. 13).
Preferences will only be withdrawn from countries/products after they have met the parameters for three consecutive years, thus providing beneficiary countries with some early-warning mechanisms before any graduation action is actually undertaken by the EU.
1. Country-section graduation
The application of country-section graduation is based on criteria laid down in article 13 of the regulation.22
The previous scheme took into account the development index of the beneficiary country and either the level of imports from that country of all products or a sectorspecialization index. The current arrangements set only one criterion for graduation: when the value of GSP-covered products in the relevant section imported from a country exceeds 15 per cent of the total imports of the same products from all GSP beneficiary countries to the EU over three consecutive years, the GSP treatment will be withdrawn from the section of products originating in this beneficiary country. The threshold is set at a lower level of 12.5 per centfor textile and textile articles products.
If imports from a GSP beneficiary country in respect of any section represent more than 50 per cent in value of its total GSP imports to the EU, the graduation rules do not apply.
The beneficiary countries and product sections for which GSP preferences are withdrawn are listed in column C of annex I to the regulation. (see table 9).
22 See annex I to this handbook.
Table 9
Example of county-section graduation
NAME OF COUNTRY | SECTIONS GRADUATED |
China, Peoples Republic of | S-VI Products of the chemical or allied industries. S-VII Plastics and articles thereof; rubber and articles thereof. S-VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). S-IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufacturers of straw, of esparto or of other plaiting materials; basketware and wickerwork. S-XI (a) Textiles; S-XI (b) Textile articles. Please refer to annex I to the regulation for the complete list. |
Brazil | S-IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes. S-IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. |
The excerpt shows that products in sections VI, VII, VIII, IX, XI (a) and (b) which originate in China have graduated from the GSP scheme (this also applies to sections XII, XIII, XIV, XV, XVI, XVII and XX); thus, the GSP preferential tariff rates no longer apply to these products. The same applies to products originating in Brazil that are listed in sections IV and IX. See annex I, column C, to the regulation (as contained in annex I to this handbook) for the full list of the graduated country sections.
The simplified graduation critera have allowedproducts originating in a number of countries that lost their entitlement to the GSP rates under the previous GSP scheme to be granted the preferential rates when the above criteria are no longer met (see below)
2. Country graduation mechanism
Article 3.1 of the regulation provides that beneficiary countries and territories shall be removed from the list of beneficiary countries and territories in annex I to the regulation if they meet both of the following criteria during three consecutive years:
The country is classified by the World Bank as a high-income country (e.g. GNI per capita of $11,456 for 2007 or more, according to the most recent figures from the World Bank)23; and
Imports to the Community from its five largest sections represent less than 75 per cent in value of its total GSP-covered imports to the Community.
23 Figures for 2004.
Both conditions must be met before country graduation can be considered. The EC decided to withdraw some advanced developing countries and territories from the list of GSP beneficiaries, including Hong Kong (China), the Republic of Korea and Singapore, as of May 1998 (art. 3 of Regulation (EC) No. 2623/97, Official Journal L 354, 30.12.1997, p. 9). Since then, no countries have been excluded from the later EC GSP schemes.24
In addition, the current regulation provides that, if a beneficiary country is covered by another free trade agreement with the EU that provides at least the same preferences provided by this GSP scheme, it too shall be removed from the GSP beneficiary country list.
3. Common provisions for country-section and country graduation
The 20022005 GSP scheme also provided for the graduation system to be reversed, i.e. for the GSP preferences to be reintroduced for a graduated sector and/or country.
The Commission decides on annual basis which sectors are to be removed and which are to be re-established.25 For preferences to be reintroduced for a certain graduated country-sector and/or a country, the same parameters that led to the graduation action must not be met for the same period of time (i.e. three years).26
The current GSP scheme simply sets out the effective period for those graduated country-sections listed in annex I to the regulation as three years from 1 January 2009 to 31 December 2011. Intra- and Extra-EU Trade Data (Comext) statistics27 serve as the basis for calculating the share of imports when checking if the graduation threshold has been met.
The recalculation of trade data for 2004-2006 has led to the re-inclusion ("degraduation") of certain product-sections for six beneficiaries for the preferential treatment under the 2009-2011 scheme. These are: Algeria (for Section V "Mineral products"); India (for Section XIV "Jewellery, pearls, precious metals and stones"); Indonesia (for Section IX "Wood and articles of wood"); Russian Federation (for Section VI "Products of the chemical or allied industiries" and Section XV "Base metals"); South Africa (for Section XII "Transport equipment"), and; Thailand (for Section XVII "Transport equipment").
By contract, GSP preferences are suspended for Vietnam for Section XII "Footwear, headgeqar, umbrellas, sun umbrellas, artificial flowers". 28
24 Due to the political situation in Myanmar, temporary withdrawal of all tariff preferences in respect of imports or products originating in Myanmar remains in force (Official Journal L 169/2, 30.6.2005).
25 Official Journal L 346, 31.12.2001: 5.
26 See art. 14 of the regulation.
27 Comext is the data base with statistics that represents the commercial interchanges between the States members of the European Union and those between EU member States and their commercial partners.
28 See column C of annex I to the regulation No. 732/2008 (Official Journal L 211, 6.8.2008) against column C of annex I to Regulation (EC) No. 980/2005 (Official Journal L 139/1,30.6.2005).
F. SPECIAL ARRANGEMENTS FOR LEAST DEVELOPED COUNTRIES: THE EVERYTHING BUTARMSINITIATIVE
Under the special treatment granted to least developed beneficiaries, the regulation fully incorporates the Everything but Arms (EBA) initiative (Regulation (EC) No. 416/200129 amending Regulation (EC) No. 2802/98), which entered into force on 5 March 2001.
The 2001 EBA initiative, as currently incorporated in Regulation (EC) No. 732/2008 (chapter II, section 3), extends duty/quota-free access to all products originating in LDCs, except for arms and ammunition listed in HS chapter 93.30 The EBA initiative now covers all agricultural products, including such sensitive products as beef and other meat; dairy products; fruit and vegetables; processed fruit and vegetables; maize and other cereals; starch; oils; processed sugar products; cocoa products; pasta; and alcoholic beverages. On most of these products, the pre-EBA GSP scheme provided a percentage reduction of most-favoured-nation rates, which would apply only to the ad valorem duties, thus leaving the specific duties still entirely applicable. The 2002 2005 EC GSP scheme changed this provision, and the current regulation states in article 11, paragraph 1, that, Common Customs Tariff duties on all products of chapters 1 to 97 of the Harmonised System, except those of chapter 93 thereof, originating in a country that according to annex I benefits from the special arrangement for least developed countries shall be entirely suspended (see table 10).
Thus, specific and other duties are no longer applicable to exports from LDCs, an example being the rather complicated entry-price system used to regulate the access of certain fruit and vegetables, such as cucumbers and courgettes, to the EC market.
29 This amends Regulation (EC) No. 2820/98 of 21 December 1998 applying a multiannual scheme of generalized tariff preferences for the period 1 July 1999 to 31 December 2001 so as to extend dutyfree access without any quantitative restrictions to products originating in least developed countries.Official Journal L 60, 1.3.2001: 43.
30 It should be noted that products of chapter 93 are excluded from the EC GSP product coverage for all beneficiaries.
Table 10
Summary of the EBA initiative
PRE-EBA | EBA (FROM MARCH 2001) | |
PRODUCT COVERAGE | x All GSP-covered products x Additional list of products for LDCs only x Certain sensitive agricultural products are excluded | All products but arms (HS chapter 93) |
DEPTH OF TARIFF CUT | x Duty-free for all GSP-covered products x For the additional list of products, different tariff cuts are available according to the import sensitivity of products (four products categories) x No preferences on the specific component of MFN duties, the entry price, the agricultural component or other duties | x Duty-free for all products x All duties Delayed (phased-in period) liberalization for bananas, sugar and rice |
RULES OF ORIGIN | Regulation (EC) No. 1602/2000 | Regulations (EC) Nos. 1602/2000, and 881/2003 (Africa, Caribbean and Pacific (ACP) LDCs moving over to the EBA initiative may lose ACP cumulation) |
Under the EBA initiative, only three of the most sensitive agricultural products are not subject to immediate liberalization:
(a) Fresh bananas (CN code 0803 00 19): The EBA initiative provided for full liberalization between 1 January 2002 and 1 January 2006 by reducing the full EC tariff by 20 per cent every year. The tariff was entirely suspended as of 1 January 2006.
(b) Rice (HS heading 1006): Customs duties on rice will be phased out between 1 September 2006 and 1 September 2009 by gradually reducing the full EU tariff to zero. 31 During the interim period, in order to provide effective market access, LDC rice will be allowed to enter the EC market duty-free within the limits of a tariff quota. The initial quantities of this quota are based on best LDC export levels to the EU in past years plus 15 per cent. The quota will grow by 15 per cent every year from 2,517 tons (husked-rice equivalent) in 2001/02 to 6,694 tons in 2008/09 (the marketing year starts in the September and finishes in the August of the following year).
31 Tariff duties should be reduced by 20 per cent on 1 September 2006, by 50 per cent on 1 September 2007 and by 80 per cent on 1 September 2008.
(c) Sugar (HS heading 1701): Full liberalization will be phased in between 1 July 2006 and 1 October 2009 by gradually reducing the full EU tariff to zero.32In the meantime, as for rice, LDC raw sugar can come in duty-free within the limits of a tariff quota, which will grow by 15 per cent every year: from 74,185 tons (white-sugar equivalent) in 2001/02 to 197,355 tons in 2008/09 (the marketing year starts in the July and ends in the June of the following year). Imports of sugar under Community Protocol 3 on ACP sugar will be excluded from the above calculations so that the protocol remains viable.
Table 11 below shows the planned evolution of the quota for rice and sugar imports to the EU from LDCs.
Table 11
Tariff quotas for rice and raw sugar imports from least developed countries (thousands of tons)
Products | 2001/02 | 2002/03 | 2003/04 | 2004/05 | 2005/06 | 2006/07 | 2007/08 | 2008/09 |
Rice(1) | 2 517 | 2 895 | 3 329 | 3 829 | 4 403 | 5 063 | 5 823 | 6 694 |
Sugar(2) | 74 185 | 85 313 | 98 110 | 112 827 | 129 751 | 149 213 | 171 595 | 197 335 |
(1) Marketing years: September 2001 to September 2009.
(2) Marketing years: July 2001 to October 2009.
The Commission, in cooperation with the member States, will monitor imports of rice, bananas and sugar from LDCs.
Taking into account that, under the Cotonou Agreement, products covered by the common agricultural policy still face customs duties, the EBA initiative has made the EC GSP a more favourable scheme for LDCs in terms of tariff treatment and product coverage than the preferential trade arrangements available under the Cotonou Agreement.
The EBA initiative does not, however, include any amendment to existing EC preferential rules of origin applicable to GSP imports,33as contained in Regulation (EC) No. 2454/93, as amended most recently by 881/2003.34
In this respect, the implementation of the EBA initiative has an important implication for LDCs, as there are different cumulation systems available under the GSP scheme
32 Tariff duties were to be reduced by 20 per cent on 1 July 2006, by 50 per cent on 1 July 2007 and by 80 per cent on 1 July 2008. To synchronize with the EU marketing year as well as to ensure coherence with ACPEU EPA negotiations, the regulation provided that the full liberalization of sugar be scheduled for 1 October 2009 instead of 1 July (Article 11.3). The regulation also reintroduced a minimum price arrangement for sguar to ensure coherence with the result of EPA negotiations, which will apply from 1 October 2009 to 30 September 2012 (Article 11.4).
33 The Commission stressed that there was no need to tighten origin requirements and that the establishment of rules of origin specifically for LDCs would be inconsistent with EC efforts to harmonize and simplify the various sets of rules of origin in force under the different trade arrangements entered into by the Community.
34 Official Journal L 134/1, 29.5.2003. See annex II to this handbook. and under the Cotonou Agreement. On the one hand, if an LDC from the African, Caribbean and Pacific Group of States (ACP) desires to take advantage of the EBA duty/quota-free treatment, it will have to do so as a GSP beneficiary and thus it will lose the opportunity of full cumulation with its ACP partners35 an opportunity that is only available to a party to the Cotonou Agreement. On the other hand, if an ACP LDC wants to take advantage of the more favourable Cotonou cumulation system, it will face, where applicable, the customs duties and quantitative limitations specified under the Cotonou Agreement.
Similarly, LDCs must be aware that, since the EBA initiative is an integral part of the EC GSP scheme, such duty/quota-free treatment will be subject to the authority and all the various limitations of that scheme, such as the unilateral and unbound character of the GSP, the possibility of the temporary withdrawal of the preferences (also provided for under the EBA initiative itself) and its rules of origin.
A beneficiary country should be withdrawn from the EBA initiative when it is excluded from the United Nations list of LDCs. It is the Commission, however, that will decide on the removal of the country and the establishment of at least a three-year transitional period.
G. SPECIAL INCENTIVE ARRANGEMENTS FOR SUSTAINABLE DEVELOPMENT AND GOOD GOVERNANCE (GSPPLUS)
The 2006 EC GSP scheme introduced specialincentive arrangements focusing on sustainable development and good governance, known as "GSP Plus". Under the scheme, more favourable tariff treatment is granted to a range of products originating in those countries that meet certain conditions pertaining to economic vulnerability and the sustainable development criteria as provided by the 27 international conventionson human rights, the environment and internationally agreed labour standards listed in annex III to the regulation. Fourteen developing countries benefited from the provisions during 20062008. The sheme was maintained broadly unchanged under the 20092011 scheme except for changes pertaioning to the eligilibity criteria and the timing for the application to the scheme.
1. The coverage of products and the depth of tariff cuts
Under article 7 of the regulation, this incentive arrangement applies to all GSPcovered products originating in GSP Plus beneficiary countries, as listed in annex II to the regulation. GSP Plus rates are calculated as follows:
Total suspension of duty for all eligible products, whether sensitive or nonsensitive, whose duty is composed of ad valorem duty only (art. 7.1);
Total suspension of duty for all eligible products, whether sensitive or nonsensitive, whose duty is composed of specific duty only (art. 7.2);
When the duty rate of an eligible product is composed of both ad valorem and specific duty, only the ad valorem duty is totally suspended, i.e. the
35 For the purpose of cumulation all ACP countries are grouped together as one territory, which means that production may be shared freely between ACP countries. total payable tariff is the specific duty component only. If thetariff is composed of 10 per cent (ad valorem duty) and 50 euros per 1,000 kg (specific duty), the total suspension of duty applies to the 10 per cent part only, meaning that the full amount of the specific duty component continues to apply (in this case, 50euros per 1,000 g).
There is a limited exception to this preferential treatment for products classified under CN codes 1704 10 91 and 1704 10 99 (Chewing gum: gum in strips and Other chewing gum respectively), for which specific duty shall be limited to 16 per cent of the customs value.
It is important to note that, as opposed to the old scheme under which special incentive arrangements related to labour rights and environment were available to all products covered by the GSP Plus scheme (even those in sectors affected by graduation), the 2009 GSP scheme does not grant preferential treatment to those graduated products listed in column C of annex I to the regulation.
2. Criteria for granting the special incentive arrangements
In order to become a beneficiary country of the GSP Plus arrangement, the country needs to be considered a vulnerable country. The definition of vulnerability is that:
First, the country is not classified as a high-income country during three consecutive years, i.e. its per capita GNI should not exceed $11.456 according to the World Bank 2007 data;
Second, it has a non-diversified economy, as measured by the fact that its five largest sections of GSP-covered imports represent more than 75 per cent in value of its total GSP-covered imports to the EU; and
Third, its GSP-covered imports to the EU represent less than 1 per cent in value of total GSP imports.
The data to be used are (a) those available on 1 September 2007, as an annual average over three consecutive years, for the application of the scheme as from 1 January 2009 (art. 9(a)(i)) or (b) those available on 1 September 2009, as an annual average over three consecutive years for the application of the scheme as from 1 July 2010 (art. 9(a)(ii)) (see below).
In fact, a beneficiary country will be both ineligible for the GSP Plus incentive arrangements and completely excluded from the list of beneficiary countries when it is classified as high-income country by the World Bank for three consecutive years and when its largest five sections of GSP-covered imports to the EU represent less than 75 per cent in value of its total GSP imports (art. 2).
The special incentive arrangements are not automatic and need to be requested by a beneficiary country that complies with a list of international standards and agreements relating to human rights, environmental and social standards. These standards, contained in annex III to the regulation, include 16 core human and labour rights conventions (part A of the annex)and 11 conventions related to the environment and governance principles (part B).
The criteria for complying with those standards were as follows:
First, the country had ratified and effectively implemented all the 27 conventions listed in annex IIIincluding:
o 16 conventions relating to core political, human and labour rights listed in part A, including: International Convention on Civil and Political Rights; International Convention on Economic, Social and Cultural Rights; International Convention on the Elimination of All Forms of Racial Descrimination; Convention on the Elimination of All Forms of Discrimination against Women; the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment; Convention on the Rights of the Child; Convention on the Prevention and Punishment of the Crime of Genocide; Convention concerning Minimum Age for Admission to Employment (No 138); Convention converning the Prohibition and Immediate Action for the Elimination of the Worst Form of Child Labour (No. 182); Convention converning the Abolition of Forced Labour (No. 105); Convention concerning Forced or Compulsory Labour (No. 29); Convention concerning Equal Remuneration for Men and Women Workers for Wor of Equal Value (No. 100); Convention concerning Discrimination in Respect of Employment and Occupation (No. 111); Convention concerning Freedom of Association and Protectino of the Right to Organize (No. 87); the Convention concerning the Application of the Principles of the Right to Organize and to Bargain Collectively (No. 98); and International Convention on the Suppression and Punishment of the Crime of Apartheid.
o 11 conventions relating to the environment, good governance and the fight against drug production and trafficking, as listed in part B of annex III, including : Montreal Protocol on Substances that Deplete the Ozone Layer; Basel Convention on the Control of Transboundary Movement of Hazardous Wastes and Their Disposal; Stockholm Convention on Persistent Organic Pollutants; Convention on International Trade in Endangered Species of Wild Founa and Flora; Convention on Biological Diversity; Cartagena Protocol on Biosafety; the Kyoto Protocol to the United Nations Framework Convention on Climate Change; United Nations Single Convention on Narcotic Drugs (1961); United Nations Convention on Psychotropic Substances (1971); United Natopms Convention against Illicit Trafic in Narcotic Drugs and Psychotropic Substances (988); United Nations Convention against Corruption (Mexico).
Second, it gives an undertaking to maintain the ratification of the conventions and their implementing legislation and measures, and accept regular monitoring and review of its implementation record in accordance with the implementation provisions of the conventions it has ratified.
3. Procedure for granting the special incentive arrangements
Under article 9 of the regulation, in order to benefit from the GSP Plus special arrangements for their originating products, the countrys authorities had to submit a request to that effect in writing:
(i) by 31 October 2008 for the application of the arrangements as from 1 January 2009, or;
(ii) by 30 April 2010 for the application of the scheme as from 1 July 2010.
The requesting country is required to provide comprehensive information on:
Ratification of the conventions referred to in annex III;
Its national legislation and measures to effectively implement the provisions of the conventions; and
Its commitment to accept and fully comply with the monitoring and review mechanisms envisaged in the relevant conventions and related instruments.
The 15 beneficiary countries that had qualified for the GSP plus treatment under the 2006-2008 sheme would need to submit anew a request if they so wish. These are: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Georgia, Guatemala, Honduras, Moldova, 36 Mongolia, Nicaragua, Panama, Peru, Sri Lanka and the Bolivarian Republic of Venezuela.
The Commission would examine the requests submitted by the applicant beneficiary countries by taking into account the findings of the relevant international organizations and agencies.
The Commission would notify the requesting beneficiary country of a decision as to whether the country would be granted the GSP-plus treatment, and, if so, of the date on which that decision would enter into force. Products eligible for the special incentive arrangements would be admitted under the arrangements from the date of entry into force of the Commissions decision. The Commission is required to publish the list of beneficiary countries in the Official Journal of the European Union by 15 December 2008 for those countries that submitted requests by 31 October 2008, and 15 June 2009 for those countries that submitted requests by 30 April 2009. It needs to explain the reasons for a requesting country being refused the special incentive arrangement if the countries so request.
Accordingly, the Commission issued a Commission Decision on 9 December 2008 designating the following 16 countries as the beneficiaries for the GSP-plus scheme: Armenia; Azerbaijan; Bolivia; Colombia; Costa Rica; Ecuador; Georgia; Guatemala; Honduras; Sri Lanka; Mongolia; Nicaragua; Peru; Paraguay; El Salvador, and; Venezuela.37
36 Moldova had not been approved when the regulation was published in July 2005 and is therefore not included in column E of annex I to the regulation.
37 Official Journa/ L 334/90, 12.12.2008.
The Commission would keep under review the status of ratification and effective implementation of the listed conventions by beneficiary countries by examining available information from relevant monitoring bodies. By the time of the discussion on the next regulations, the Commission would present to the Council a summary report on the status of the ratification and available recommendations by relevant monitoring bodies.
H. TEMPORARY WITHDRAWAL OF THE EUROPEANCOMMUNITYGENERALIZED SYSTEM OF PREFERENCES SCHEME
Under article 15 of the regulation, preferences may at any time be temporarily withdrawn in whole or in part under the following circumstances:
(a) Serious and systematic violations of principles laid down in the conventions listed in part A of annex III, judging from the conclusions of the relevant monitoring bodies;
(b) Export of goods made by prison labour;
(c) Serious shortcomings in customs controls on export or transit of drugs (illicit substances or precursors), or failure to comply with international conventions on money-laundering;
(d) Serious and systematic unfair trading practices which have an adverse effect on the Communitys industry and have not been addressed by the beneficiary country. For those unfair trading practices which are prohibited or actionable under WTO agreements, the application of article 16 shall be based on a previous determination to that effect by the competent WTO body;
(e) Serious and systematic infringements of the objectives of regional fishery organizations or arrangements concerning the conservation and management of fishery resources to which the Community is a member.
The regulation specifies that preferences provided for products which are subject to anti-dumping or countervailing measures under regulations Nos. 384/96 and 2026/97, as amended,38 shall not be withdrawn pursuant to paragraph (d) above.
Under article 15, paragraph 2, the regulation provides criteria for the temporary withdrawal of preferencesin respect of all or certain products included in the GSP Plus arrangement:
If the beneficiary countrys legislation no longer incorporates those conventions referred to in annex III to the regulation, which it has ratified to become a beneficiary country of the GSP Plus arrangements; or
If its legislation incorporating those conventions referred to in annex III is not effectively implemented.
Furthermore, article 16provides that the Commission may suspend the preferential arrangements on the following grounds:
38 Official Journal L 56, 6.3.96: 1 (regulation as last amended by Regulation (EC) No. 905/98, Official Journal L 128. 30.4.98) and Official Journal L 288, 21.10.978: 1.
Fraud, irregularities or systematic failure to comply with the rules of origin and procedures related thereto; or
Systemic failure to provide administrative cooperation.
Administrative cooperation means that, inter alia, a beneficiary country should communicate to the Commission and update the information necessary for the implementation of the rules of origin; assist the Community by carrying out verification of origin and allowing the Commission to conduct investigations and verify the authenticity of documents or the accuracy of information in the country (art. 16, para. 2).
Temporary withdrawal is not automatic, but instead follows the procedural requirements laid down in articles 1720 of the regulation. The Commission may suspend the preferential arrangements, provided that it has followed the procedure below:
1. Consultation
When the Commission or a member State considers that there are sufficient grounds for an investigation, it shall inform the Generalized Preferences Committee and request consultations, which should take place within one month.
2. Investigation
Following the consultation, the Committee decides within one month whether or not to initiate an investigation. If it initiates an investigation, the Commission shall: Announce the initiation of the investigation in the Official Journal of the European Union and notify the country concerned; and
Commence the investigation, which should be completed within one year. The duration of the investigation may be extended if necessary. During the investigation, the Commission may (art. 18, paras. 35):
Seek all information it considers necessary, including the assessments, comments and decisions of the relevant supervisory bodies of the United Nations, the International Labour Organization and other competent international organizations;
Verify the information with economic operators and the competent authorities of the beneficiary country concerned; and
Hear interested parties.
3. Findings
When the investigation is complete, the Commission reports the findings to the Generalized Preferences Committee. If the Commission considers temporary withdrawal unnecessary, it publishes a notice in the Official Journal of the European Union, announcing the termination of the investigation and its conclusions.
If, on the contrary, the Commission considers temporary withdrawal to be necessary,
it shall notify the beneficiary country concerned of the decision and publish a notice in the Official Journal of the European Union, announcing its intention to submit a proposal to the Council for temporary withdrawal. This will give the beneficiary country concerned the possibility of committing to taking the measures necessary to conform, within a reasonable period of time, with conventions referred to in part A of annex III to the regulation.
When the Commission considers temporary withdrawal to be necessary, it submits an appropriate proposal to the Council, which decides thereon within two months by qualified majority (art. 19). Where such a decision is taken, it will enter into force six months later.39
Before the Commission adopts the decision to suspend the preferential treatment provided by the regulation, it is requested to complete the following administrative procedure:
(a) Inform the Committee;
(b) Call on the member States to take such precautionary measures as are necessary in order to safeguard the Communitys financial interests and/or secure compliance by the beneficiary country with its obligations;
(c) Publish a notice in the Official Journal of the European Union stating the grounds for reasonable doubts about the right of the country in question to continue enjoying preferential treatment as granted by the regulation.
Before any decision comes into effect, the Commission shall inform the beneficiary country concerned. Any member State may refer to the Council a decision to suspend preferential arrangements within one month, and the Council may take a different decision within one month.
The period of suspension shall not exceed six months. At the end of the suspension period, the Commission shall decide either to:
Terminate the suspension after consulting the Generalized Preferences Committee; or
Extend the period of suspension in accordance with the procedure laid down in article 16, paragraph 3, as mentioned above.
Member States shall communicate to the Commission the relevant information justifying the suspension. If the Commission considers that the information provides sufficient evidence, it shall take, after informing the Committee, all the appropriate measures as quickly as possible.
I. SAFEGUARD CLAUSES
Under the EC GSP scheme, there are two general safeguard clauses.
39 Due to political situation in Myanmar, temporary withdrawal of all tariff preferences in respect of imports of products originating in Myanmar should remain in force (Official Journal L 169, 30.6.2005: 2).
The first provides that the most-favoured-nation duties on a particular product may be reintroduced at any time at the request of a member State or on the Commissions own initiative, if a product originating in one of the beneficiary countries or territories is imported on terms which cause or threaten to cause serious difficulties to a Community producer of like or directly competing products (art. 20, para. 1).
Under the second safeguard clause, the Commission may suspend the preferential arrangements in respect of the products concerned, 40 where imports of products included in annex I to the Treaty of Rome cause, or threaten to cause, serious difficulties to Community markets or their regulatory mechanisms (art. 21).
Where the Commission decides to initiate an investigation, it shall first publish a notice in the Official Journal of the European Union announcing the investigation, providing relevant information and specifying the period which shall not exceed four months from the date of publication of the notice within which interested parties may make their views known in writing. In examining whether there are serious difficulties, the Commission takes into account, inter alia, the following factors, where the information is available:
Reduction in the market share of Community producers;
Reduction in their production;
Increase in their stocks;
Closure of their production capacity;
Bankruptcies;
Low profitability;
Low rate of capacity utilization;
Employment;
Trade; and
Prices.
The investigation shall be completed within six months of the publication of the notice. In exceptional circumstances (art. 20, para. 5), the Commission may extend this period. A decision on the investigation is taken within 30 working days and the decision shall enter into force within 30 days of its publication.
The beneficiary country concerned shall be informed by the Commission as soon as possible of any decision to take safeguard measures. The Commission shall also notify the Council and the EU member States thereof. Any member State (not just the State concerned) may refer a Commission decision to the Council within one month, and the Council may adopt a different decision within one month.
In the case of imports of the products listed in section XI (b) (Textile articles), the EC GSP scheme provides that safeguard measures are applied, at Commissions own initiative or at the request of a member State, when these imports:
40 The Commission shall first inform the management committee for the relevant common market organization.
Increase by at least 20 per cent in quantity (by volume) as compared to the previous calendar year; or
Exceed the 12.5 per cent threshold during any 12-month period.
Both cases will result in the withdrawal of the preferential tariff rates applied to products from section XI (b) originating in a beneficiary country covered under the general arrangements and the GSP Plus arrangements. Beneficiary countries of the EBA initiative and countries with not more than an 8 per cent share of the imports into the Community from all GSP-covered countries are not affected by safeguard measures. The removal of preferences shall take effect two months after the publication of the Commissions decision in the Official Journal of the European Union.
These safeguard clauses do not affect the application of safeguard clauses adopted as part of the common agricultural policy under article 37 of the Treaty of Rome, or as part of the common commercial policy under article 133 of the same treaty, or any other safeguard clauses that may be applied.
J. SURVEILLANCE MEASURES IN THE AGRICULTURAL SECTOR
In view of the increased product coverage under the 2006 EC GSP scheme, mainly for agricultural and fishery products, the 2006 GSP scheme introduced a special surveillance mechanism for HS chapters 124 that had not existed under the previous arrangements. The purpose is to avoid the Community market being disrupted by the import of agricultural products.
In the following two cases, none of the procedural periods for initiating the safeguards clause, i.e. the consultation, the investigation, or the submission of views by interested parties, may exceed two months: when the beneficiary country systematically fails to comply with the rules of origin or does not provide administrative cooperation; or when imports of GSP-covered agricultural products massively exceed the usual levels of exports of the beneficiary country.
Part II
Rules of origin under the European Community Generalized System of Preferences scheme
A. PREAMBLE
If preferential treatment is to be granted to goods produced or grown in a certain country, then it has to be determined whether such goods or products have really been produced in that beneficiary country. The rules of origin exist to serve this specific purpose; i.e. to identify the goods produced in the beneficiary country and to ensure that the benefits provided under the preferential trade arrangements are confined to those products originating in the beneficiary country. Among other things, the rules of origin are intended to prevent goods produced in other countries and then simply trans-shipped or given minimal processing in a beneficiary country from enjoying trade preferences. The role of the rules of origin in international trade is not, however, limited to preferential trade agreements. In fact, the notion of the origin of goods is an essential instrument in the implementation of any commercial policy, ranging from the negotiation of a free-trade area or the establishment of a regional economic grouping, to the application of an anti-dumping duty or the issuance of an import licence.
The rules of origin applicable under the GSP scheme are contained in Commission Regulation (EEC) No. 2454/93of 2 July1993, which lays down provisions for the implementation of Council Regulation (EEC) No. 2913/92 41 establishing the Community Customs Code, as amended by regulations (EC) Nos. 12/97, 1602/2000 and 881/2003. For the purpose of this handbook, the terms article and annex are used in the following text to refer to the articles of and annexes to Commission Regulation (EEC) No. 2454/93 (hereinafter, the regulation), as last modified by Commission Regulation (EC) No. 881/200342.
The European Commission launched a general debate on the reform of applicable preferential rules of origin by issuing a green paper in 2003.43 Subsequently, a Commission communication was issued on 16 March 2005, outlining future reform as foreseen by the Commission and indicating that it should first be applied under the GSP scheme. 44 At the end of October 2007, following completion of an impact assessment, the Commission produced a draft regulation that included important changes concerning both the rules for determining origin and the relevant administrative procedures. Once adopted, the new rules on determining origin should come into effect in 2009 and the rules on procedure in 2012. Discussions with member States are continuing, however, so the final text has not yet been produced.
41 Official Journal L 302, 19.10.1992: 1.
42 See annex II to this handbook. A consolidated version of the complete Regulation (EEC) No. 2454/93 is available on the website eur-lex.europa.eu.
43 Green paper on the future of rules of origin in preferential trade arrangements. COM(2003) 787 final.
44 Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee: The rules of origin in preferential trade arrangements - Orientations for the future. COM(2005) 100 final (16 March 2005).
The existing rules of origin remain valid, including under the 20092011 scheme, until the new rules come into effect. The green paper, the communication and the draft regulation are all available on the Commissions website.45
Goods shipped to the EC market must comply with the requirements of the rules of origin if they are to benefit from the preferential tariff treatment provided under the GSP scheme. Goods not complying with the requirements of the rules of origin will be denied preferential treatment and normal (most-favoured-nation) duty will apply.
The EC rules of origin, like those of other preferential schemes, can be divided into three parts:
(a) Origin criteria;
(b) Direct consignment conditions; and
(c) Valid documentary evidence.
B. ORIGIN CRITERIA
The origin criteria are fundamental to the rules of origin. They determine how and when a product can be considered as originating in a GSP beneficiary country. Under the GSP scheme, a product shall be considered as originating in a beneficiary country if it has been:
Wholly obtained in that country; or
Sufficiently worked or processed there (art. 67).
1. Products wholly obtained
Article 68 lays down a list of products considered to be wholly obtained in a country. Products are included in this category by virtue of the total absence of imported input used in their production. The following are considered to be wholly obtained in a country:
(a) Mineral products extracted from its soil or from its seabed;
(b) Vegetable products harvested there;
(c) Live animals born and raised there;
(d) Products obtained there from live animals;
(e) Products obtained by hunting or fishing conducted there;
45 See ec.europa.eu/taxation_customs.
(f) Products of sea-fishing and other products taken from the sea by their vessels;46
(g) Products made on board their factory ships exclusively from products referred to in (f);
(h) Used articles collected there which are fit only for the recovery of raw materials;
(i) Waste and scrap resulting from manufacturing operations conducted there;
(j) Products extracted from the sea-bed or below the sea-bed which is situated outside its territorial waters, provided that it has exclusive exploitation rights; and
(k) Products produced there exclusively from products specified in (a) to (j).
One of the changes proposed by the above-mentioned draft regulation 47 is the simplification of the rules relating to fisheries vessels catching fish outside the countrys territorial waters.
2. Products which are manufactured wholly or partly from imported materials, parts or components
As mentioned above, a product is considered to be wholly obtained in a beneficiary country when it does not contain any imported input. When imported inputs are used to manufacture a finished product, the regulation requires that these non-originating materials be sufficiently worked or processed to be considered as originating in the beneficiary country. In particular, article 69, paragraph 1, as last amended by Regulation (EC) No. 1602/2000, specifies what is considered sufficient working or processing as follows:
Products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in annex 15 are fulfilled.48
The EC GSP rules of origin are laid down in a comprehensive list which contains the applicable requirements for determining origin. Thus, provided that the working or processing operation is not insufficient (see below), in order to determine the origin of a product, it is necessary to establish the tariff classification of the product under the
46 The terms their vessels and their factory ships (see (f) and (g) above) only refer to vessels and factory ships which are registered or recorded in the beneficiary country or in a member State, which sail under the flag of a beneficiary country or of a member State or at least 50 per cent of which is owned by nationals of the beneficiary country or of a member State or by a company having its head office in the country or in one of the member States; of which the manager(s), chairman of the board and the majority of the members of such boards are nationals of that beneficiary country or of the member State and of which, in the case of companies, at least half the capital belongs to that beneficiary country or one of the member States or to public bodies or nationals of that beneficiary country or of the member States; of which the master and officers are nationals of the beneficiary country or one of the member States; and of which at least 75 per cent of the crew are nationals of the beneficiary country or of a member State (art. 68, para. 2, of Regulation (EEC) No. 2454/93).
47 Still under discussion.
48 This list is the basic reference for the application of the EC GSP rules of origin (see annex II to this handbook).
Harmonized System (HS) and check whether the conditions laid down in the list (annex 15 to the regulation) for that specific product are fulfilled.
Article 71 provides that, by way of derogation, the total value of the non-originating materials used in the manufacture of a given product shall not exceed 10 per cent of the ex-works price of the product, subject to certain conditions (art. 71, para. 1, of the regulation). This provision does not apply to products listed in chapters 5063, for which specific tolerances (laid down in annex 14) apply instead.49
The draft regulation mentioned earlier proposes a single criterion for determining whether virtually all goods have been sufficiently worked or processed, which is based on the value added in the beneficiary country concerned.50
Example 1
Let us suppose that a producer in a beneficiary country manufactures a chair from imported sawn wood. The chair cannot be considered as wholly obtained in one country because the producer has used imported sawn wood. Therefore, it is essential to know if the sawn wood (the imported material) can be considered to have undergone sufficient working or processing as according to the conditions laid down in the list.
Table 12
Example of working or processing conferring origin (51)
HS HEADING NO. (1) | DESCRIPTION OF PRODUCT (2) | WORKING OR PROCESSING CARRIED OUT ON NON- ORIGINATING MATERIALS THAT CONFERS ORIGINATING STATUS (3) OR (4) | |
Ex chapter 94 (52) | Furniture; (etc.) | Manufacture from materials classified under a heading other than that of the product | Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product |
49 Art. 71, para. 1, of Regulation (EEC) No. 2454/93, as contained in Regulation (EC) No.1602/2000, states that where, in the list, one or several percentage are given for the maximum value of nonoriginating materials, such percentages must not be exceeded through the application of the first subparagraph.
50 Still under discussion.
51 For other products, please consult the list of working or processing required that must be carried out on non-originating materials for the product manufactured to obtain originating status (annex II to Commission Regulation (EC) No. 881/2003).
52 Ex denotes that the rule does not apply to the whole chapter, but only to those parts of it for which a specific rule is not provided. In the case of chapter 94 there are specific rules for products ex 9401 and ex 9403 (i.e. parts of these only) and 9405 and 9406 (in these last two cases, all such products).
The final product, a chair, is classified under HS heading 9403 at the four-digit-level.
As shown by the above excerpt, in the case of goods listed under HS chapter 94 for which a specific rule is not provided, the list provides for two alternative origin criteria (between which the exporter decides):
(a) The Change of tariff heading rule; and
(b) The percentage-value-addition criterion.
Thus, the chair would be eligible for the GSP arrangements under one of the two following conditions:
(a) The non-originating material, sawn wood, must be classified under a HS heading which differs from the heading under which the final product is classified (the Change of tariff heading rule). Given that the sawn wood is classified under HS heading 4407, which is different from the one under which the chair is classified, we can determine that the sawn wood has been sufficiently worked or processed and that the chair qualifies as an originating product; or
(b) The value of imported inputs must not exceed 40 per cent of the value of the finished product. In order to fulfil this condition, it is necessary to calculate the amount of non-originating sawn wood incorporated in the final product, the chair. In order to do this, the exporter must take into account the following:
The term value in the list means the customs value53 at the time of the importation of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price for the materials in the territory concerned.
The term ex-works price in the list means the price paid for the product obtained from the manufacturer within whose enterprise the final working or processing is carried out: this price includes the value of all materials used in manufacture, minus any internal taxes which are, or may be, payable when the product obtained is exported.
Example 2
The list requires most articles of apparel and clothing accessories listed in HS chapter 62 that are not knitted nor crocheted to be manufactured from yarn; this means that the use of imported fabric would not confer origin.
Example 3
For plastic articles included under HS headings 39223926, the list requires that the value of all non-originating inputs used in their manufacture should not exceed 50 per cent of the ex-works price of the product.
53 Customs value is defined as the customs value determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT).
3. Insufficient working or processing
Certain working or processing can never confer origin. Regulation (EC) No. 881/2003 amended the list of what would be considered insufficient working or processing to read as follows (art. 70):
(a) Preserving operations to ensure that the products remain in good condition during transport and storage;
(b) Breaking-up and assembly of packages;
(c) Washing or cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) Ironing or pressing of textiles;
(e) Simple painting and polishing operations;
(f) Husking, partial or total milling, polishing or glazing of cereals and rice;
(g) Operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) Peeling, stoning or 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 such distinguishing signs on products or their packaging;
(m) Simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in the Community;
(n) Simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) A combination of two or more of the operations specified in points (a) to (n);
(p) Slaughter of animals.
For the EU, the main purpose of this list is to ensure that the working or processing which takes place in the beneficiary country is an activity which brings real economic benefit to the country. It is also used in the rules on cumulation of origin (see below).
It is important to bear in mind that if an operation is not listed as insufficient, this does not necessarily mean that it is sufficient. Equally, even if a product fulfils the requirements of the list, it will not acquire origin if the working or processing operation which takes place is listed as an insufficient one. The user must consult both the list of insufficient working or processing operations and the list of sufficient working and processing to see what conditions must be met for the product concerned.
4. Cumulative origin regional cumulation (arts. 72, 72 (a) and 72 (b))
The GSP rules of origin are, in principle, based on the concept of single-country origin, i.e. the origin requirements must be fully met within one exporting preferencereceiving country, which must also be the country where the finished products are manufactured. Under the schemes of some preference-giving countries, this rule has been liberalized so as to permit imported inputs from other beneficiary countries to be regarded as local content, thus making it easier to comply with the rules of origin requirements.
Under the EC GSP scheme, cumulation on a regional basis is permitted, subject to certain conditions. As Regulation (EC) No. 881/2003 combined the Andean Group and Central American Common Market Group, there are now three regional economic groupings of preference-receiving countries able to utilize the EC regional cumulation system (art. 72):
Group I: Brunei-Darussalam, Cambodia, Indonesia, Lao Peoples Democratic Republic, Malaysia, Philippines, Singapore, Thailand and Viet Nam;
Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru and the Bolivarian Republic of Venezuela;
Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka.
Consequently, the following secretariats of the regional groups are responsible for transmitting information on the undertakings of its member countries to ensure compliance with cumulation requirements and verification of proof of origin to the Commission:
Group I: General Secretariat of the Association of South-East Asian Nations (ASEAN),
Group II: Andean Community Central American Common Market and Panama Permanent Joint Committee on Origin;
Group III: Secretariat of the South Asian Association for Regional Cooperation (SAARC).
The withdrawal of one country or territory from the list of the countries and territories benefiting from generalized preferences by virtue of the criteria referred to in article 5 of Regulation (EC) No. 732/2008 on the country graduation mechanism does not affect the possibility of using products originating in that country under the regional cumulation rules.54 This possibility is subject to the following conditions (see Council Regulation (EC) No. 2623/97, Official Journal L 354, 30.12.1997, p. 9):
(a) The country in question must have been a member of the regional grouping since the multiannual system of preferences applicable to the product concerned entered into force; and
(b) Must not considered to be the country of origin of the final product within the meaning of article 72 (a) of Regulation (EEC) No. 2454/93.
54 Art. 5.3 states that, regional cumulation within the meaning of Regulation (EEC) No. 2454/93 shall also apply where a product used in further manufacturing in a country belonging to a regional group originates in another country of the group, which does not benefit from the arrangements applying to the final product, provided that both countries benefit from regional cumulation for that group (Official Journal L 211/1, 6.8.2008).
For example, a product originating in Indonesia incorporating Singapore-originating goods will continue to enjoy GSP preferences, even though Singapore is no longer an EC GSP beneficiary country, since Singapore belongs to Group I of the regional cumulation to which Indonesia also belongs.
Under the EC rules for regional cumulation, materials or parts imported by a member country of one of these three groupings from another member country of the same grouping for further manufacture are considered as originating products of the country of manufacture and not as third-country inputs, provided that the materials or parts are already products originating in the exporting member country. Originating products are those that have acquired origin by fulfilling the individual origin requirements under the basic EC rules of origin for GSP purposes.
Article 72 (a), paragraph 1, of the regulation, as amended by Regulation (EC) No. 2913/92, lays down the rules according to which the country of origin of the final product shall be determined:
When goods originating in a country which is a member of a regional group are worked or processed in another country of the same regional group, they shall have the origin of the country of the regional group where the last working or processing was carried out, provided that:
(a) The value added 55 there is greater than the highest customs value of the products used originating in any of the other countries of the regional group, and
(b) The working or processing carried out there exceeds that set out in article 70 and, in the case of textile products, also those operations referred to in annex 16.
When the above-mentioned conditions are not met, the products shall have the origin of the country of the regional group which accounts for the highest customs value of the originating products coming from other countries of the regional group (art. 72 (a), para. 2).
Example 4
The list requires cotton jackets (HS heading 6203) to be produced from originating yarn. With regional cumulation, however, preference-receiving country A may utilize imported fabrics from country B (note that these fabrics must already have acquired originating status in country B), which is a member of the same regional grouping, and the finished jacket will be considered as an originating product. This is because the imported fabric, which, again, must already have come from an originating producer in the same grouping, is counted under the cumulation rules as a domestic input and not as an imported input.
55 Value added means the ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group.
Example 5
The list requires that cars classified under HS heading 8702 must not incorporate more than 40 per cent of imported inputs. A car manufactured in Malaysia, for example, may incorporate the following inputs (all prices are in $):
Table 13
Example of an imported input calculation
Inputs (Car Manufacturing) | Value $ | Imported % |
Inputs originating in Singapore (56) | 1 400 | n/a |
Inputs originating in Thailand | 4 500 | n/a |
Inputs originating in Japan | 1 500 | 15% |
Value added in Malaysia (local content, labour costs, profits) | 2 600 | n/a |
Total (ex-works price) | 10 000 | - |
According to the regional cumulation provision of the regulation, the materials imported from Singapore and Thailand will not be taken into account in calculating the percentage of imported inputs, if the materials already originate in the respective countries. Materials originating in other ASEAN member countries will not be considered imported inputs. Therefore, only the components imported from elsewhere (in this hypothetical case, Japan, which is not an ASEAN member country) are to be considered imported inputs. As the amount of the inputs from Japan is $1,500, equal to 15 per cent of the export price, and as this is under the 40 per cent limit, the car will be considered as originating in Thailand and will be entitled to preferential treatment under the GSP arrangements.
Proof of the originating status of goods exported from a country belonging to a regional group to another country of the same group for further working or processing, or for re-exportation without further operations, shall be established by the certificate of origin Form A issued in the first country (art. 72 (a), para. 4). On the basis of this certificate, a further certificate of origin Form A or invoice declaration made out in that country will establish proof of the originating status of the goods reexported to the EC from a country belonging to a regional group (art. 72 (a), para. 5).
Example 6
An exporter in country C wishes to export a finished product that contains imported inputs originating in countries A and B of the same regional grouping. The exporter will have to submit to the competent authority two certificates of origin Form A relating to the inputs originating in country A and country B, respectively, and issued by the competent authorities in each of these countries. On the basis of these two
56 Note that Singapore has been withdrawn from the list of beneficiary countries in application of the country graduation mechanism, but its inputs may still be used in application of the regional cumulation rules.
certificates, the competent authority in country C will then issue the final certificate of origin Form A relating to the finished product to be exported.
5. Bilateral cumulation donor country content and cumulation with Norway and Switzerland
Article 67, paragraphs 24, of the regulation, as amended by Regulation (EC) No. 1602/2000, provides that products originating in the EC which are subject to sufficient working or processing in a beneficiary country are to be considered as originating in that beneficiary country. This provision further expands the cumulation options by allowing the use of inputs or intermediate products which have already acquired originating status in the Community.
Proof of originating status of Community products has to be provided in accordance with article 90 (b) either by producing a EUR.1 movement certificate or an invoice declaration. In order to establish origin, the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to EUR.1 movement certificates and, with the exception of the provisions concerning their issue, to invoice declarations.
By virtue of article 67, paragraph 4, of the regulation, as amended by Regulation (EC) No. 1602/2000, the rules on donor-country content are also extended to products originating in Norway and Switzerland, in so far as these countries grant generalized preferences and apply a definition of the concept of origin corresponding to that set out under the EC GSP scheme. These arrangements have been applied since 2001 following an exchange of letters between the Community, Norway and Switzerland.57 When products originating in the Community, Norway and Switzerland are subject to processing in a beneficiary country that exceeds the definition of insufficient described in article 70, these products shall be considered as originating in that beneficiary country when exporting back to the EU market, on condition that products should be exported directly from the Community, Norway or Switzerland to the beneficiary country before undergoing processing and working in the beneficiary country.
When the competent authorities of a beneficiary country are asked to issue a certificate of origin Form A for products manufactured with materials originating in the Community, Norway or Switzerland, they shall use the EUR.1 movement certificate or, where necessary, the invoice declaration to establish origin (art. 91, para. 1).
Box 4 on the certificates of origin Form A issued in the cases set out in article 91, paragraph 1, shall contain the endorsement Cumul CE, Cumul Norvège, Cumul Suisse (in French) or EC cumulation, Norway cumulation, Switzerland cumulation (in English) (art. 91, para. 2).
The customs authorities of the Community, Switzerland and Norway have undertaken to provide each other with any appropriate administrative assistance, particularly for
57 Official Journal of the European Union L 38, 8.2.2001: 24.
the purposes of subsequent verification of the EUR.1 movement certificate for the materials referred to above. These provisions shall not apply to products listed in HS chapters 124 (art. 67, para. 4)
6. Derogations
Article 76 provides for derogations from the provisions on the rules of origin under the EC GSP scheme in favour of least developed countries (LDCs) when so justified by the development of existing industries or creation of new industries. For this purpose, the country concerned shall submit to the Community a request for derogation together with the fullest possible information justifying the request. The following, in particular, shall be taken into account when the request is considered:
(a) Cases where the application of existing rules of origin would significantly affect the ability of an existing industry in the country concerned to continue its exports to the Community, in particular in cases where this could lead to cessation of these activities;
(b) Specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realization of the investment programme would enable these rules to be satisfied in stages; and
(c) The economic and social impact of the decision to be taken, especially in respect of employment.
In order to facilitate consideration of the request for derogation, the country making the request shall furnish the fullest possible information on the points listed below in support of its request:
Description of the finished product;
Nature and quantity of the products processed;
Manufacturing process;
Value added;
Number of employees in the company concerned;
Anticipated volume of exports to the Community;
Other possible sources of supply for raw materials;
Reasons for the duration requested; and
Other observations.
The Commission will make the decision whether to grant derogation to the requesting country in accordance with procedure. The same rules apply to any justifiable request for an extension of derogation.
The Community currently grants a waiver from the definition of originating products for certain exports of textiles, in order to take account of the special situation of three LDCs: Cambodia, the Lao Peoples Democratic Republic and Nepal.
These derogations have existed since the 1990s but have been extended several times.58 The provisions relevant to Cambodia are contained in Regulation (EC) No. 1614/2000, 59 as amended by regulations (EC) Nos. 292/2002, 2187/200460 and 1807/2006;61 the provisions relevant to the Lao Peoples Democratic Republic are contained in Regulation (EC) No. 1613/2000,62as amended by regulations (EC) Nos. 291/2002, 2186/2004 63 and 1806/2006; 64 and, lastly, those relevant to Nepal are contained in Regulation (EC) No. 1615/2000,65as amended by regulations (EC) Nos. 293/2002, 2188/2004 66 and 1808/2006. 67 The latest amendments extend the derogations until the 31 December 2008. The derogation should, however, be reviewed in the light of the new rules of origin.
The products listed in the annexes to regulations (EC) Nos. 1613/2000, 1614/2000 and 1615/2000 which are manufactured in these three Asian LDCs from woven fabric (woven items) or yarn (knitted items) imported into those countries and originating in a country belonging to SAARC or ASEAN except Myanmar or an ACP country, shall be deemed to originate in these three countries by way of derogation from articles 6797 of Regulation (EEC) No. 2454/93. The derogation shall apply only to products imported into the Community from Cambodia, the Lao Peoples Democratic Republic and Nepal prior to the expiry date of the derogation (currently 31 December 2008), up to the annual quantities listed for each product in the attached annexes.
When drawings of one of these countries account for 80 per cent of annual quantities, the Commission, in consultation with the relevant government, shall consider whether it is still necessary for this country to apply for derogation beyond those quantities (art. 4 of regulations (EC) Nos. 1613/2000, 1614/2000 and 1615/2000).
The practical effects of the derogation in favour of LDCs are fourfold: (1) to simplify the origin criterion applicable to apparel products (single-stage instead of doublestage transformation); (2) to make sure that the beneficiary LDC actually retains the origin of the apparel products exported to the Community (by waiving the application of the rule on allocation of origin in the context of the partial regional cumulation system) and to maintain the manufacturing operation taking place in the beneficiary country; (3) to extend the geographical coverage of the regional cumulation facility so as to facilitate their sourcing of input, otherwise limited to the regional grouping to which the exporting beneficiary LDC belongs; and (4), by extending the derogations over a longer period of time, to provide these LDC beneficiaries with more stability and predictability for their market access.
C. DIRECT CONSIGNMENT CONDITIONS
The second part of the rules of origin relates to the modalities of the transport of goods from the preference-receiving country to the EC market. Once the goods in
58 The basic regulations and latest amendments are contained in annex III to this handbook.
59 Official Journal L 185, 25.7.2000: 46
60 Official Journal L 373, 21.12.2004: 16
61 Official Journal L 343, 8.12.2006: 71.
62 Official Journal L 185, 25.7.2000: 38
63 Official Journal L 373, 21.12.2004: 14
64 Official Journal L 343, 8.12.2006: 69.
65 Official Journal L 185, 25.7.2000: 54
66 Official Journal L 373, 21.12.2004: 18
67 Official Journal L 343, 8.12.2006: 73.
question have complied with the origin criteria, exporters have to make sure that the shipment of their products follows the provisions laid down in the regulation. These provisions aim to ensure that goods shipped from a beneficiary country will be the same goods as those presented at the port of entry into the EC and that they have not been manipulated or further processed in third countries during shipment. As a general rule, article 78 requires that a product be transported directly. Pursuant to that article, the following shall be considered as transported directly from the beneficiary country to the Community or from the Community to the beneficiary country:
(a) Products transported without passing through the territory of any other country, except in the case of the territory of another country of the same regional group where article 72 is applicable;
(b) Products constituting one single consignment transported through the territories of countries other than the beneficiary country or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products have remained under the surveillance of the customs authorities in the country of transit or warehousing and have not entered into commerce or been delivered for home use there or undergone operations other than unloading, reloading or any operation designed to preserve them in good condition;
(c) Goods transported through the territory of Norway or Switzerland and subsequently re-exported in full or in part to the EC or to the beneficiary country, provided that the goods have remained under the surveillance of the customs authorities of the country of transit or warehousing and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition;
(d) Products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or that of the Community.
For products passing through the territory of a third country, documentary evidence that the requirements of direct transportation have been fulfilled must be supplied to the customs authorities in the EC by the presentation of:
(a) A detailed bill of lading covering the passage through the country or countries of transit; or
(b) Certification issued by the customs authorities of the country or countries of transit:
Giving an exact description of the products;
Stating the dates of unloading and reloading of the products or of their embarkation or disembarkation and identifying the ships used; and
Certifying the conditions under which the products have remained in the transit country or countries; or
(c) Failing these, any substantiating documents deemed necessary (for example, a copy of the order for the products, a suppliers invoice, or bills of lading establishing the route by which the products travelled).
D. DOCUMENTARY EVIDENCE
Apart from the documentary evidence relating to the direct consignment conditions, evidence of the originating status is provided by a certificate of origin Form A duly filled in by the exporter and officially certified by the competent authorities in the exporting beneficiary country. Exporters should be aware that the certificate of origin Form A is one of the official documents on which the EC customs authorities rely in order to grant GSP benefits to the exporters goods. Therefore, it is of vital importance that it be filled in correctly and in accordance with the rules contained in the regulation.
1. Completion and issue of certificates of origin Form A (arts. 8189 of Commission Regulation (EEC) No. 2454/93)
A certificate of origin Form A is issued only upon written application from exporters or their authorized representatives (art. 81, para. 3). Exporters or their representatives must submit with the application any appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin (such documents could be invoices, cost statements, bills of lading, etc.) (art. 81, para. 4).
The certificate of origin Form A must meet certain requirements, including those concerning paper quality and size (see annex V to Commission Regulation (EC) No. 12/9768 containing a specimen certificate of origin Form A):
(a) Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 5 mm or minus 8 mm in the length may be allowed. The paper used shall be white, sized writing paper, which does not contain mechanical pulp and weighs no less than 25g/m2. It shall have a printed green guilloche-pattern background, making any falsification by mechanical or chemical means apparent to the naked eye.
(b) If the certificates have several copies, only the top copy (the original) shall be printed on a green guilloche-pattern background69. The original copy is the one to be sent to the EC importer.
(c) Each certificate must bear a serial number, printed or otherwise, by which it can be identified. This serial number must be assigned to the certificate by the issuing government authorities.
(d) The certificate of origin Form A must be made out in English or French. If it is completed by hand, entries must be in ink and in capital letters.
(e) The use of English or French for the notes on the reverse of the certificate is not obligatory.
(f) The certificate of origin Form A is issued by the competent government authority of the beneficiary country if the products to be exported can be considered products originating in that country (art. 81, para. 5).
(g) It shall be the responsibility of the competent government authority of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate (art. 83).
68 Official Journal L 9, 13.01.1997.
69 A guilloche pattern is one consisting of wavy, interlaced lines.
(h) The completion of box 2 of the certificate of origin Form A is optional. Box 12 shall be duly completed by indicating European Community or entering the name of one of the member States (art. 81, para. 8).
(i) The signature entered in box 11 of the certificate must be handwritten (art. 81, para. 9).
The certificate should be made available to the exporter as soon as exportation takes place or when it is certain that it will take place. For the purpose of verifying whether the conditions for issuance have been met, the appropriate government authorities have the right to call for any documentary evidence or to carry out any check which they consider appropriate (art. 81, paras. 5 and 6).
2. Supplementary provisions related to the issue of certificate of origin Form A
According to article 90 (b), paragraph 4, of the regulation, at the request of the importer and having regard to the conditions laid down by the customs authorities of the importing member State, a single proof of origin may be submitted to the customs authorities upon importation of the first consignment, provided that:
(a) The goods are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b) The goods are the subject of the same contract of sale, the parties to which are established in the exporting country and in the Community;
(c) The goods are classified in the same code (eight digits) of the Combined Nomenclature; and
(d) The goods come exclusively from the same exporter, are destined for the same importer and are made the subject of entry formalities at the same customs office in the Community.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, however, under any circumstances exceed three months.
2.1 Issue of duplicates of certificate of origin Form A
In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply to the competent government authority which issued it for a duplicate to be made out on the basis of the export documents in their possession (art. 86). The duplicate Form A issued in this way must contain the word DUPLICATE or DUPLICATA printed in box 4 of Form A. The duplicate, which must bear the date of issue and the serial number of the original certificate, will take effect as from that date.
2.2 Certificates of origin Form A issued retrospectively
A certificate of origin Form A may exceptionally be issued after exportation of the products to which it relates, provided that (art. 85):
(a) The certificate was not issued at the time of exportation because of error, accidental omission or special circumstances; or
(b) It is demonstrated to the satisfaction of the customs authorities that a certificate of origin Form A was issued but was not accepted on importation for technical reasons.
The competent government authority may issue a certificate retrospectively only after verifying that the particulars contained in the exporters application agree with those contained in the corresponding export documents and that a certificate of origin Form
A was not issued when the products in question were exported. Certificates of origin Form A issued retrospectively must bear the endorsement issued retrospectively or délivré a posteriori, printed in box 4.
2.3 Time limit for presentation of certificates of origin Form A
Under article 90 (b), paragraph 1, a certificate of origin Form A must be submitted within 10 months from the date of issue by the competent government authority of the beneficiary country to the customs authorities of the member State where the goods are presented.
2.4 Presentation of certificates of origin Form A after expiry of the time limits
The article 90 (b), paragraph 2, states that certificates of origin Form A submitted to the customs authorities or the member State of importation after expiry of the 10- month period of validity may be accepted, provided that the failure to observe the time limit is due to exceptional circumstances. In other cases of belated presentation, the competent customs authorities of the importing member State may accept the certificates, provided that the products have been presented to them before expiry of the time limit (art. 90 (b), para. 3).
2.5 Discrepancies between statements made in certificates of origin Form A and those in other documents
The discovery of slight discrepancies between the statements made in the certificate of origin Form A, the EUR.1 movement certificate or an invoice declaration and those made in the documents presented to customs for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate null and void, provided that it is duly established that the document corresponds to the products concerned (art. 92).
2.6 Issuance and acceptance of replacement certificates of origin Form A by the European Community, Norway and Switzerland
By virtue of article 88, when originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin with one or more certificates of origin Form A for the purpose of sending all or some of these products elsewhere within the Community, Norway or Switzerland. The replacement certificate of origin Form A shall be issued, on the written request of the re-exporter, by the customs office under whose control the products are placed and shall be regarded as the definitive certificate of origin for the products to which it refers. The top right-hand box of the replacement certificate shall indicate the name of the intermediary country where it is issued; box 4 shall contain the words replacement certificate or certificat de remplacement, as well as the date of issue of the original certificate and its serial number. A photocopy of the original certificate of origin Form A may be attached to the replacement certificate.
3. Invoice declaration
An invoice declaration may be made out by an approved Community exporter or by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6,000 euros (art. 89). An invoice declaration may be established if the goods concerned are considered as originating in the EC or in a beneficiary country. In the latter case, the beneficiary country shall assist the Community by allowing the customs authorities of member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question (art. 89, paras. 2 and 3).
4. Verification
The information provided on certificates of origin Form A and invoice declarations may be verified at random or whenever the customs authorities of the importing EC countries have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods (art. 94, para. 1). For these purposes, the customs authorities in the Community may return a copy of the certificate of origin Form A or the invoice declaration to the relevant government authority in the exporting beneficiary country, giving the reasons of form or substance for an inquiry where appropriate (art. 94, para. 2).
When an application for subsequent verification has been made by the customs authorities, such verification has to be carried out and its results communicated to the customs authorities in the Community within six months. The government authorities that issued the certificate of origin Form A are responsible for carrying out this inspection and reporting the results to the EC customs authorities. The results must establish whether the certificate of origin Form A in question applies to the products actually exported and whether these products were in fact eligible to benefit from the tariff preferences (art. 94, para. 3).
If, in cases of reasonable doubt, no reply has been communicated to the EC customs authorities in the above-mentioned six-month period or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the authorities concerned. If, after the second communication, the results of the verification are not communicated to the requesting authorities as soon as possible or, at the latest, within four months, or if these results do not establish the authenticity of the document in question or the true origin of the products to be determined, the requesting authorities shall (unless there are exceptional circumstances) refuse entitlement to generalized preferences (art. 94, para. 5).
Where the verification or any other available information appears to indicate that the provisions concerning the proof of origin are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries (art. 94, para. 6).
For the purpose of later verification of certificates of origin Form A, copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the appropriate government authority of the exporting beneficiary country (art. 94, para. 7).
In the case of replacement certificates of origin Form A issued by the customs authorities of Norway or Switzerland for a certificate of origin Form A issued by the competent authorities of the beneficiary country, Norway or Switzerland will assist the EC by allowing its customs authorities to verify the authenticity and accuracy of said certificates. The verification procedure is applied mutatis mutandis, with the time limit being extended to eight months (art. 89).
ANNEX I
Certificate of origin Form A
(English and French)
1. Goods consigned from (Exporters business name, address, country) | Reference No GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM AIssued in ............................................ (country) See notes overleaf | ||||
2.Goods consigned to (Consignees name, address, country) | |||||
3. Means of transport and route (as far as known) | 4. For official use | ||||
5. Item num-ber | 6. Marks and numbers of packages | 7.Number and kind of packages, description of goods | 8.Origin criterion (see Notes overleaf) | 9.Gross weight or other quantity | 10.Number and date of invoices |
11. Certification hereby certified, on the basis of control carried out, the declaration by the exporter is correct. . ............................................................................ Place and date, signature and stamp of certifying authority | 12. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in ..............................................................(country) and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to .......................................................................................... (importing country) .....................................................................................Place and date, signature of authorized signatory |
NOTES (2007)
I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP):
Australia* | European Union: | ||
Belarus | Austria | Finland | Netherlands |
Canada | Belgium | France | Poland |
Japan | Bulgaria | Hungary | Portugal |
New Zealand** | Cyprus | Ireland | Romania |
Norway | Czech Republic | Italy | Slovakia |
Russian Federation | Denmark | Latvia | Slovenia |
Switzerland including Liechtenstein*** | Estonia | Lithuania | Spain |
Turkey | Germany | Luxembourg | Sweden |
United States of America**** | Greece | Malta | United Kingdom |
Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat.
II. General conditions
To qualify for preference, products must:
(a) fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them;
(b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and,
(c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary).
III. Entries to be made in Box 8
Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules.
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for Australia and New Zealand Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows:
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for shipments from recognized associations of counties, enter the letter "Z", followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example "Y" 35% or "Z" 35%).
(2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter "G" in Box 8; otherwise "F".
(3) The European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey; enter the letter "W" in Box8 followed by the Harmonized Commodity Description and coding system (Harmonized System) heading at the 4-digit level of the exported product (example "W" 96.18).
(4) Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter "Y" in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example "Y" 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter "Pk".
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12.
_______________________
* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required.
** Official certification is not required.
*** The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland.
**** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs.
1. Expéditeur (nom, adresse, pays de lexportateur) | Référence N° SYSTÈME GÉNÉRALISÉ DE PRÉFÉRENCES CERTIFICAT DORIGINE ( Déclaration et certificat) FORMULE A Délivré en ................. (pays) Voir notes au verso | ||||
2. Destinataire (nom, adresse, pays) | |||||
3. Moyen de transport et itinéraire (si connus) | 4. Pour usage officiel | ||||
5. N° dor-dre | 6. Marques et numéros des colis | 7. Nombre et type de colis; description des marchandises | 8. Critère dorigine (voir notes au verso) | 9. Poids brut ou quantité | 10. N° et date de la facture |
11. Certificat Il est certifié, sur la base du contrôle effectué, que la déclaration de lexportateur est exacte. ..................................................................................... Lieu et date, signature et timbre de lautorité délivrant le certificat | 12. Déclaration de lexportateur Le soussigné déclare que les mentions et indications ci-dessus sont exactes, que toutes ces marchandises ont été produites en ................................................................................ (nom du pays) et quelles remplissent les conditions dorigine requises par le système généralisé de préférences pour être exportées à destination de ........................................................................................ (nom du pays importateur) ................................................................Lieu et date, signature du signataire habilité |
NOTES (2007)
I. Pays qui acceptent la formule A aux fins du système généralisé de préférences (SGP):
Australie* | Union Européenne: | ||
Belarus | Allemagne | France | Pays-Bas |
Canada | Autriche | Grèce | Pologne |
Etats-Unis d'Amérique*** | Belgique | Hongrie | Portugal |
Fédération de Russie | Bulgarie | Irlande | République tchèque |
Japon | Chypre | Italie | Roumanie |
Norvège | Danemark | Lettonie | Royaume-Uni |
Nouvelle-Zélande** | Espagne | Lituanie | Slovaquie |
Suisse y compris Liechtenstein**** | Estonie | Luxembourg | Slovénie |
Tu | Finlande | Malte | Suède |
Des détails complets sur les conditions régissant l'admission au bénéfice du SGP dans ce pays peuvent être obtenus des autorités désignées par les pays exportateurs bénéficiaires ou de l'administration des douanes des pays donneurs qui figurent dans la liste ci-dessus. Une note d'information peut également être obtenue du secrétariat de la CNUCED.
II. Conditions générales
Pour être admis au bénéfice des préférences, les produits doivent:
(a) correspondre à la définition établie des produits pouvant bénéficier du régime de préférences dans les pays de destination. La description figurant sur la formule doit être suffisamment détaillée pour que les produits puissent être identifiés par l'agent des douanes qui les examine;
(b) satisfaire aux règles d'origine du pays de destination. Chacun des articles d'une même expédition doit répondre aux conditions prescrites; et
(c) satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, les produits doivent être expédiés directement du pays d'exportation au pays de destination; toutefois, la plupart des pays donneurs de préférences acceptent sous certaines conditions le passage par des pays intermédiaires (pour l'Australie, l'expédition directe n'est pas nécessaire).
III. Indications à porter dans la case 8
Pour bénéficier des préférences, les produits doivent avoir été, soit entièrement obtenus, soit suffisamment ouvrés ou transformés conformément aux règles d'origine des pays de destination.
(a) Produits entièrement obtenus: pour l'exportation vers tous les pays figurant dans la liste de la section, il y a lieu d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la Nouvelle-Zélande, la case 8 peut être laissée en blanc).
(b) Produits suffisamment ouvrés ou transformés: pour l'exportation vers les pays figurant ci-après, les indications à porter dans la case 8 doivent être les suivantes:
(1) Etats Unis d'Amérique: dans le cas d'expédition provenant d'un seul pays, inscrire la lettre "Y" ou, dans le cas d'expéditions provenant d'un groupe de pays reconnu comme un seul, la lettre "Z", suivie de la somme du coût ou de la valeur des matières et du coût direct de la transformation, exprimée en pourcentage du prix départ usine des marchandises exportées (exemple: "Y" 35% ou "Z" 35%);
(2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pur les produits qui satisfont aux critères d'origine après ouvraison ou transformation dans plusieurs des pays les moins avancés; sinon, inscrire la lettre "F";
(3) Japon, Norvège, Suisse y compris Liechtenstein, Turquie et l'Union européenne: inscrire dans la case 8 la lettre "W" suivie de la position tarifaire à quatre chiffres occupée par le produit exporté dans le Système harmonisé de désignation et de codification des marchandises (Système harmonisé) (exemple "W" 96.18);
(4) Fédération de Russie: pour les produits avec valeur ajoutée dans le pays exportateur bénéficiaire de préférences, il y a lieu d'inscrire la lettre "Y" dans la case 8, en la faisant suivre de la valeur des matières et des composants importés, exprimée en pourcentage du prix fob des marchandises exportées (exemple: "Y" 45%); pour les produits obtenus dans un pays bénéficiaire de préférences et ouvrés ou transformés dans un ou plusieurs autres pays bénéficiaires, il y a lieu d'inscrire les lettre "Pk" dans la case 8;
(5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il suffit de faire une déclaration appropriée dans la case 12.
____________________
* Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A, accompagnée de la facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée.
** Un visa officiel n'est pas exigé.
*** Les Etats-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant toute information appropriée et détaillée concernant la production ou la fabrication de la marchandise est considérée comme suffisante, et doit être présentée uniquement à la demande du receveur des douanes du district (District collector of Customs).
**** D'après l'Accord du 29 mars 1923, la Principauté du Liechtenstein forme une union douanière avec la Suisse.
ANNEX II
Movement certificate EUR.1 and Application for Movement certificate EUR.1
1. Each certificate shall measure 210 x 297 mm; a tolerance up to plus 5 mm or minus 8 mm in the length may be allowed. The paper used shall be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
2. The competent authorities of the European Community may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number either printed or not, by which it can be identified.
MOVEMENT CERTIFICATE
NOTES
1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
APPLICATION FOR A MOVEMENT CERTIFICATE
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf, DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enable these goods to meet the above conditions:
.
.
.
SUBMIT the following supporting documents (70):
.
.
.
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
REQUEST the issue of the attached certificate for these goods.
.
(Place and date)
. .
(Signature)
70 For example: import documents, movement certificates, invoices, manufacturers declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.
ANNEX III
Invoice Declaration
The invoice 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.
English version
The exporter of the products covered by this document (customs authorization No ...1) declares that, except where otherwise clearly indicated, these products are of preferential origin 2 according to rules of origin of the Generalized System of Preferences of the European Community.
French version
L'exportateur des produits couverts par le présent document (autorisation douanière n° ...1) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ...2 au sens des règles dorigine du Système de préférences tarifaires gènèralisèes de la Communauté européenne.
3
(Place and date)
.. .. ........................... ....4
(Signature of the exporter. In addition, the name of the person signing the declaration has to be indicated in clear script)
1 When the invoice declaration is made out by an approved exporter within the meaning of Article 38 of this Decision, the authorization number of the approved exporter must be enter in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
2 Origin of products to be indicated.
3 These indications may be omitted if the information is contained on the document itself.
4 See paragraph 5 of Article 26. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
APPENDIX I
Council Regulation (EC) No 732/2008
of 22 July 2008 applying a
scheme of generalized tariff preferences
for the period from 1 January 2009 to 31 December 2011 and
amending Regulations (EC) No 552/97, No 1933/2006 and Commission
Regulations (EC) No 1100/2006 and No 964/2007
I(Acts adopted under the EC Treatty/Euratom Treatty whose publication is obligatorry)
REGULATIONS
COUNCIL REGULATION (EC) No 73222008of 22 July 2008
applying a scheme of generalised tariff preferences for the period frfrom 1 January ry 2009 to 31 December2011 and amending Regulations (EC) No 552297, (EC) No 193 312006 and Commission Regulations (EC)No 1100~2006 and (EC) No 964~2007
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Commu-nity, and in particular Article 133 thereof,
Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament(1),
Whereas:
(1) Since 1971, the Community has granted trade preferences to developing countries, in the framework of its scheme of generalised tariff preferences.
(2) The Communityys common commercial policy is to be consistent with and to consolidate the objectives of devel-opment policy, in particular the eradication of poverty and the promotion of sustainable development and good govern-ance in the developing countriries. It is to comply with WTO requirements, and in particular with the GATT `enabling clause' of 1979 according to which WTO Members may accord differential and more favourable treatment to devel-oping countries.
(3) The Communication of 7 July 2004 from the Commission to the Council, the European Parliament and the European Economic and Social Committee, entitled DDeveloping countriries, international trade and sustainable development: the function of the Community's generalised system of preferences (GSP) for the 10-year period from 2006
(1) Opinion delivered on 5 June 2008 following non-compulsory consul-tation (not yet published in the Official Journal).
to 2015', sets out the guidelines for the application of the scheme of generalised taririff preferences for the peririod 2006 to 2015.
(4) Council Regulation (EC) No 980 ~2005 (2) applilies the scheme of generalised taririff preferences until 31 Decem-ber 2008. Thereafter, the scheme should continue to apply until 31 December 2011, in accordance with the guidelines.
(5) The scheme of generalised taririff preferences (hereinafter referred to as the scheme) should consist of a general arrangement, granted to all beneficiary countries and ter-ritoriries, and two special arrangements taking account of the varirious development needs of countries in similar eco-nomic situations.
(6) The general arrangement should be granted to all those beneficiary countriries which are not classified by the World Bank as high-income countriries and which are not suffi-ciently diversified in their exports.
(7) The special incentive arrangement for sustainable develop-ment and good governance is based on the integral con-cept of sustainable development, as recognised by international conventions and instruments such as the 1986 UN Declaration on the Right to Development, the 1992 Rio Declaration on Environment and Development, the 1998 ILO Declaration on Fundamental Pririnciples and Rights at Work, the 2000 UN Millennium Declaration, and the 2002 Johannesburg Declaration on Sustainable Development.
(2) Council Regulation (EC) No 980~2005 of 27 June 2005 applying a scheme of generalised tariff preferences (OJ L 169, 30.6.2005, p. 1). Regulation as last amended by Regulation (EC) No 5552008 (OJ L 20, 24.1.2008, p. 1).
(8) Consequently, additional tariff preferences should be granted to those developing countries which, due to a lack of diversification and insufficient integration into the inter-national trading system, are vulnerable while assuming the special burdens and responsibilities resulting from the rati-fication and effective implementation of core international conventions on human and labour rirights, environmental protection and good governance.
(9) These preferences should be designed to promote further economic growth and, thereby, to respond positively to the need for sustainable development. Under this arrange-ment, the ad valorem tariffs should therefore be suspended for the beneficiary countriries concemmed, as well as the spe-cific duties, unless combined with an ad valorem duty.
(10) Developing countries which fulfil the criteria for being eli-gible for the special incentive arrangement for sustainable development and good governance should be able to ben-efit from the additional taririff preferences if, upon their application, the Commission confirms their qualification by 15 December 2008. The countriries which already ben-efit from the special arrangement for sustainable develop-ment and good governance should renew their applications.
(11) The Commission should monitor the effective implemen-tation of the international conventions in accordance with their respective mechanisms and should assess the relation-ship between the additional tariff preferences and the pro-motion of sustainable development.
(12) The special arrangement for the least-developed countries should continue to grant duty-free access to the Commu-nity market for products oririginating in the least-developed countries, as recognised and classified by the UN. For a country no longer classified by the UN as a least-developed country, a transitional peririod should be established, to alle-viate any adverse effects caused by removal of the taririff preferences granted under this arrangement.
(13) To ensure coherence with the market access provisions for sugar in the Economic Partnership Agreements, the duty free access for sugar should apply from 1 October 2009 and the tariff quota for products under subheading 1701 11 10 as opened under the special arrangement for the least developed countries should be extended until 30 September 2009 with a pro rata increase in its volume. In addition, for the period between 1 October 2009 and 30 September 2012 the importer of products under heading 1701 should undertake to purchase such products at a pririce not lower than a minimum price.
(14) For the general arrangement, there should be continued differentiation of the preferences between `non-sensitive' products and `sensitive' products, to take account of the situation of the sectors manufacturiring the same products in the Community.
(15) Tariff duties on non-sensitive products should continue to be suspended, while duties on sensitive products should enjoy a tariff reduction, in order to ensure a satisfactory utilisation rate while at the same time taking account of the situation of the corresponding Community industriries.
(16) Such a taririff reduction should be sufficiently attractive, in order to motivate traders to make use of the opportunities offered by the scheme. Therefore, as far as the ad valorem duties are concerned, the general reduction should be by a flflat rate of 3,5 percentage points from the `most favoured nation' duty-rate, while such duties for textiles and textile goods should be reduced by 20 %. Specific duties should be reduced by 30 %. Where a minimum duty is specified, that minimum duty should not apply.
(17) Where the preferential duty-rates, calculated in accordance with Regulation (EC) No 980~2005, provide for a higher tariff reduction, such rates should continue to apply.
(18) Duties should be suspended totally, where the preferential treatment for an individual import declaration results in an ad valorem duty of 1 % or less or in a specific duty of EUR 2 or less, since the cost of collecting such duties might be higher than the revenue gained.
(19) For the sake of coherence in the Community's commercial policy, a beneficiary country should not benefit from both the scheme and a preferential trade agreement, if that agreement covers all the preferences provided for by the present scheme to that country.
(20) Graduation should be based on cririteria related to sections of the Common Customs Tariff. The graduation of a sec-tion for a beneficiary country should be applied when the section meets the criteria for graduation during three con-secutive years, in order to increase predictability and fair-ness of graduation by eliminating the effect of large and exceptional variriations in the import statistics.
(21) The rules of origin concerning the definition of the con-cept of originating products, the procederes and the meth-ods of administrative cooperation related thereto, laid down in Commission Regulation (EEC) No 2454493 of 2 July 1993 laying down provisions for the implementa-tion of Council Regulation (EEC) No 2913392 establishing the Community Customs Code(1), should apply to the tar-iff preferences provided for by this Regulation, in order to ensure that the benefit of this scheme goes only to those beneficiary countriries which the scheme is intended to benefit.
(1) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regula-tion (EC) No 214~2007 (OJ L 62, 1.3.2007, p. 6). 62
(22) The reasons for temporary withdrawal should include seri-ous and systematic violations of the principies laid down in certain international conventions concerning core human rights and labour rirights or related to the environment or good governance, so as to promote the objectives of those conventions and to ensure that no beneficiary country receives unfair advantage through continuous violation of those conventions.
(23) Due to the political situation in Myanmar and in Belarus, the temporary withdrawal of all taririff preferences in respect of imports of products oririginating in Myanmar or Belarus should be maintained.
(24) Where necessary, references in other Community legisla-tion should be updated to refer to this Regulation. Council Regulations (EC) No 552297 of 24 March 1997 tempo-rarily withdrawing access to generalised tariff preferences from the Union of Myanmar (1), No 1933 ~2006 of 21 December 2006 temporarily withdrawing access to the generalised tariff preferences from the Republic of Belarus(2) and Commission Regulations (EC) No 1100~2006 of 17 July 2006 laying down, for the mar-keting years 2006~2007, 2007~08 and 2008~2009, detailed rules for the opening and administration of taririff quotas for raw cane-sugar for refining, originating in least developed countries, as well as detailed rules applying to the importation of products under taririff heading 1701 originating in least developed countriries(3) and (EC) No 964~2007 of 14 August 2007 laying down detailed rules for the opening and administration of the taririff quo-tas for ririce originating in the least developed countriries for the marketing years 2007~2008 and 2008~2009 (4) should therefore be amended accordingly.
(25) The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 19991468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (5), HAS ADOPTED THIS REGULATION:
CHAPTER 1GENERAL PROVISIONS
Article 1
1. The scheme of generalised tariff preferences (hereinafter referred to as the scheme) shall apply in accordance with this Regulation.
(1) OJ L 85, 27.3.1997, p. 8.
(2) OJ L 405, 30.12.2006, p. 35.
(3) OJ L 196, 18.7.2006, p. 3.
(4) OJ L 213, 15.8.2007, p. 26.
(5) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision 20061512/EC (OJ L 200, 22.7.2006, p. 11).
2. This Regulation provides for the following tariff preferences:
(a) a general arrangement;
(b) a special incentive arrangement for sustainable development and good governrnance; and
(c) a special arrangement for the least-developed countriries.
Article 2
For the purposes of this Regulation:
(a) `Common Customs Taririff duties' means the duties specified in Part Two of Annex 1 to Council Regulation (EEC) No 2658~87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(6), except those duties set up within the framework of tariff quotas;
(b) `section' means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658887. Sec-tion XI shall be treated as being made up of two separate sec-tions, with Section XI(a) comprising Chapters 50-60 of the Common Customs Tariff, and Section XI(b) comprising Chapters 61-63 of the Common Customs Taririff;
(c) `beneficiary countries and territorios' means countriries and territories listed in Annex 1 to this Regulation.
Article 3
1. A beneficiary country shall be removed from the scheme when it has been classified by the World Bank as a high-income country during three consecutive years, and when the value of imports for the five largest sections of its imports covered by the GSP into the Community represents less than 75 % of the total GSP-covered imports from that beneficiary country into the Community.
2. When a beneficiary country benefits from a preferential trade agreement with the Community which covers all the pref-erences provided for by the present scheme to that country, it shall be removed from the list of beneficiary countries.
The Commission shall inform the Committttee referred to in Article 2 7 about the preferences provided by the preferential trade agreement referred to in the first subparagraph.
3. The Commission shall notify the beneficiary country con-cernrned of its removal from the list of beneficiary countriries.
Article 4
The products included in the arrangements referred to in Article 1(2) (a) and (b) are listed in Annex II.
(6) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commission Regulation (EC) No 360~2008 (OJ L 111, 23.4.2008, p. 9).
Article 5
1. The tariff preferences provided shall apply to imports of products included in the arrangement enjoyed by the beneficiary country in which they originate.
2. For the purposes of the arrangements referred to in Article 1(2), the roles of oririgin concerning the definition of the concept of originating products, the procederes and the methods of administrative cooperation related thereto, shall be those laid down in Regulation (EEC) No 2454493.
3. Regional cumulation within the meaning and provisions of Regulation (EEC) No 2454493 shall also apply where a product used in further manufacture in a country belonging to a regional group originates in another country of the group, which does not benefit from the arrangements applying to the final product, pro-vided that both countries benefit from regional cumulation for that group.
CHAPTER IIARRANGEMENTS AND TARIFF PREFERENCES
SECTION 1
General arrangementArticle 6
1. Common Customs Tariff duties on products listed in Annex II as non-sensitive products shall be suspended entirely, except for agricultural components.
2. Common Customs Tariff ad valorem duties on products listed in Annex II as sensitive products shall be reduced by 3,5 percentage points. For products from Sections XI(a) and XI(b), this reduction shall be 20 %.
3. Where preferential duty-rates, calculated in accordance with Article 7 of Regulation (EC) No 980~2005, on the Common Cus-toms Taririff ad valorem duties applicable on 25 August 2008, pro-vide for a tariff reduction, for the products referred to in paragraph 2 of this Article, of more than 3,5 percentage points, those preferential duty-rates shall apply.
4. Common Customs Tariff specific duties, other than mini-mum or maximum duties, on products listed in Annex II as sen-sitive products shall be reduced by 30 %.
5. Where Common Customs Tariff duties on products listed in Annex II as sensitive products include ad valorem duties and spe-cific duties, the specific duties shall not be reduced.
6. Where duties reduced in accordance with paragraphs 2 and 4 specify a maximum duty, that maximum duty shall not be reduced. Where such duties specify a minimum duty, that mini-mum duty shall not apply.
7. The tariff preferences referred to in paragraphs 1, 2, 3 and 4 shall not apply to products from sections in respect of which those tariff preferences have been removed, for the country of ori-gin concerned, in accordance with Article 13 and Article 20 (8) as listed in column C of Annex 1.
SECTION 2
Special incentive arrangement for sustainable development and good governance
Article 7
1. Common Customs Tariff ad valorem duties on all products listed in Annex II which originate in a country included in the spe-cial incentive arrangement for sustainable development and good governance shall be suspended.
2. Common Customs Tariff specific duties on products referred to in paragraph 1 shall be suspended entirely, except for products for which the Common Customs Taririff duties include ad valorem duties. For products with CN code 1704 10 90, the spe-cific duty shall be limited to 16 % of the customs value.
3. For a beneficiary country, the special incentive arrangement for sustainable development and good governance shall not include products from the sections for which, according to col-umn C of Annex 1, these taririff preferences have been withdrawn.
Article 8
1. The special incentive arrangement for sustainable develop-ment and good governance may be granted to a country which:
(a) has ratified and effectively implemented all the conventions listed in Annex III;
(b) gives an undertaking to maintain the ratification of the con-ventions and their implementing legislation and measures, and accepts regular monitoring and review of its implemen-tation record in accordance with the implementation provi-sions of the conventions it has ratified; and
(c) is considered to be a vulnerable country as defined in paragraph 2.
2. For the purposes of this Section a vulnerable country means a country:
(a) which is not classified by the World Bank as a high-income country during three consecutive years, and of which the five largest sections of its GSP-covered imports into the Commu-nity represent more than 75 % in value of its total GSP-covered imports; and
(b) of which the GSP-covered imports into the Community rep-resent less than 1 % in value of the total GSP-covered imports into the Community.
The data to be used are:
(a) for the purpose of Article 9 (a)(¡) - those available on 1 Sep-tember 2007, as an annual average over three consecutive years;
(b) for the purpose of Article 9 (a)(iiii) - those available on 1 Sep-tember 2009, as an annual average over three consecutive years.
3. The Commission shall keep under review the status of rati-fication and effective implementation of the conventions listed in Annex III by examining available information from relevant monitoring bodies. The Commission shall inform the Council if this information indicates that there has been a diversion, by a beneficiary country, from the effective implementation of any of the conventions.
In time for discussion on the next Regulation, the Commission shall present, to the Council, a summary report on the status of ratification and available recommendations by relevant monitor-ing bodies.
Article 9
1. Without prejudice to paragraph 3, the special incentive arrangement for sustainable development and good governance shall be granted if the following conditions are met:
(a) a country or territory listed in Annex 1 has made a request to that effect either:
(i) by 31 October 2008, to be granted the special incentive arrangement as from 1 January 2009; or
(üü) by 30 Apriril 2010, to be granted the special incentive arrangement as from 1 July 2010; and
(b) an examination of the request shows that the requesting country or terriritory fulfils the conditions laid down in Article 8(1) and (2).
2. The requesting country shall submit its request to the Com-mission in writing, and shall provide comprehensive information concerning the ratification of the conventions referred to in Annex III, the legislation and measures to implement the provi-sions of the conventions effectively, and its commitment to accept and comply fully with the monitoring and review mechanism envisaged in the relevant conventions and related instruments.
3. Those countries which were granted the special incentive arrangement for sustainable development and good governance under Regulation (EC) No 980~2005 shall also submit a request, in accordance with paragraphs 1 and 2 of this Article. Countriries granted the special incentive arrangement for sustainable devel-opment and good governance on the basis of a request under paragraph 1(a)(i) shall not be required to submit a request under paragraph 1(a)(iiii).
Article 10
1. The Commission shall examine the request accompanied by the information referred to in Article 9(2). When examining the request the Commission shall take account of the findings of the relevant international organisations and agencies. It may ask the requesting country any questions which it considers relevant, and may verirify the information received with the requesting country or with any other relevant sources.
2. After having examined the request the Commission shall decide in accordance with the procedure referred to in Article 27(4) whether to grant the requesting country the special incentive arrangement for sustainable development and good governance.
3. The Commission shall notify the requesting country of a decision taken in accordance with paragraph 2. Where a country is granted the special incentive arrangement, it shall be informed of the date on which that decision enters into force. The Com-mission shall publilish a notice in the Offfificial Journal of the European Union, lilisting the countries benefiting from the special incentive arrangement for sustainable development and good governance:
(a) by 15 December 2008, for a request under Article 9(1)(a)(i); or
(b) by 15 June 2010 for a request under Article 9(1)(a)(ii).
4. Where the requesting country is not granted the special incentive arrangement, the Commission shall give the reasons, if that country so requests.
5. The Commission shall conduct all relations with a request-ing country concerning the request acting in accordance with the procedure referred to in Article 27(4).
6. The special incentive arrangement for sustainable develop-ment and good governance granted under Council Regulation (EC) No 980~2005 shall continue to be granted from 1 January 2009 to any country still subject to an investigation initiated under Article 18(2) of that Regulation, until the date of conclu-sion of such investigation under this Regulation.
SECTION 3
Special arrangement for the least-developed countries
Article 11
1. Without prejudice to paragraphs 2 and 3, the Common Customs Tariff duties on all products from Chapters 1 to 9 7 of the Harmonised System except those from Chapter 9 3 thereof, originating in a country which according to Annex 1 benefits from the special arrangement for the least-developed countries, shall be suspended entirely.
2. The Common Customs Tariff duties on the products under tariff heading 1006 shall be reduced by 80 % until 31 August 2009, and suspended entirely with effect from 1 September 2009.
3. The Common Customs Tariff ff duties on the products under taririff heading 1701 shall be reduced by 80 % until 30 September 2009, and suspended entirely with effect from 1 October 2009.
4. For the period from 1 October 2009 to 30 September 2012 the importer of products under taririff heading 1701 shall under-take to purchase such products at a minimum pririce not lower than 90 % of the reference pririce (on a cif basis) set in Article 3 of Council Regulation (EC) No 318~2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (') for the relevant marketing year.
5. Until Common Customs Tariff duties on the products under taririff headings 1006 and 1701 are entirely suspended in accor-dance with paragraphs 2 and 3, a global taririff quota at zero duty shall be opened for every marketing year for products under taririff heading 1006 and subheading 1701 11 10 respectively, oririginat-ing in the countries benefiting from this special arrangement. The taririff quotas for the marketing year 2008~2009 shall be equal to 6 694 tonnes, husked rice equivalent, for products under taririff heading 1006 and 204 735 tonnes, white sugar equivalent, for products under subheading 1701 11 10.
6. For the period from 1 October 2009 to 30 September 2015, imports of products under tariff heading 1701 shall require an import licence.
7. The Commission shall adopt detailed rules for implement-ing the provisions referred to in paragraphs 4, 5 and 6 of this Article in accordance with the procedure referred to in Article 19 5 of Council Regulation (EC) No 1234~2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agriricultural products (Single CMO Regulation) (2).
8. When a country is excluded by the UN from the list of the least-developed countriries, it shall be withdrawn from the list of the beneficiariries of this arrangement. The removal of a country from the arrangement and the establishment of a transitional period of at least three years shall be decided by the Commission, in accordance with the procedure referred to in Article 27(4).
Article 12
Article 11(3) and (5) that refer to products under taririff subhead-ing 1701 11 10 shall not apply to products originating in coun-triries benefiting from the preferences referred to in this section and released for free circulation in the French overseas departments.
SECTION 4
Common provisions
Article 13
1. The tariff preferences referred to in Articles 6 and 7 shall be removed, in respect of products originating in a beneficiary coun-try of a section, when the average value of Community imports from that country of products included in the section concerned and covered by the arrangement enjoyed by that country exceeds
(1) OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Commission Regulation (EC) No 1260~2007 (OJ L 283, 27.10.2007, p. 1).
(2) OJ L 299, 16.11.2007, p. 1. Regulation as last amended by Commission Regulation (EC) No 510~2008 (OJ L 149, 7.6.2008, p. 61).
15 % of the value of Community imports of the same products from all beneficiary countries and terriritories over three consecu-tive years, on the basis of the most recent data available on 1 Sep-tember 2007. For each of the Sections XI(a) and XI(b), the threshold shall be 12,5 %.
2. The sections removed in accordance with paragraph 1 are listed in column C of Annex 1. 1. The sections thus removed shall remain so for the peririod of application of this Regulation as referred to in Article 32(2).
3. The Commission shall notify a beneficiary country of the removal of a section.
4. Paragraph 1 shall not apply to a beneficiary country in respect of any section which represents more than 50 % in value of all GSP-covered imports into the Community originating from that country.
5. The statistical source to be used for the purpose of this Article shall be Eurostat's external trade statistics.
Article 14
1. Where the rate of an ad valorem duty for an individual import declaration reduced in accordance with this Chapter is 1 ~ or less, that duty shall be suspended entirely.
2. Where the rate of a specific duty for an individual import declaration reduced in accordance with the provisions of this Chapter is EUR 2 or less per individual euro amount, that duty shall be suspended entirely.
3. Subject to paragraphs 1 and 2, the final rate of preferential duty calculated in accordance with this Regulation shall be rounded down to the first decimal place.
CHAPTER III
TEMPORARY WITHDRAWAL AND SAFEGUARD PROVISIONS
SECTION 1
Temporary withdrawal
Article 15
1. The preferential arrangements provided for in this Regula-tion may be withdrawn temporaririly, in respect of all or of certain products oririginating in a beneficiary country, for any of the fol-lowing reasons:
(a) the serious and systematic violation of pririnciples laid down in the conventions listed in Part A of Annex III, on the basis of the conclusions of the relevant monitoring bodies;
(b) the export of goods made by prison labour;
(c) serious shortcomings in customs controls on the export or transit of drugs (illicit substances or precursors), or fail-ure to comply with international conventions on money-laundering;
(d) serious and systematic unfair trading practices which have an adverse effect on the Community industry and which have not been addressed by the beneficiary country. For those unfair trading practices which are prohibited or actionable under the WTO Agreements, the application of this Article shall be based on a previous determination to that effect by the competent WTO body;
(e) the seririous and systematic infringement of the objectives of regional fishery organisations or arrangements of which the Community is a member concerning the conservation and management of fishery resources.
2. Without prejudice to paragraph 1, the special incentive arrangement referred to in Section 2 of Chapter II may be with-drawn temporaririly, in respect of all or of certain products included in this arrangement and originating in a beneficiary country, in particular if the national legislation no longer incorporates those conventions referred to in Annex III which have been ratified in fulfilment of the requirements of Article 8(1) and (2) or if that legislation is not effectively implemented.
3. The preferential arrangements provided for in this Regula-tion shall not be withdrawn pursuant to paragraph 1(d) in respect of products which are subject to anti-dumping or countervail-ing measures under Regulations (EC) No 384~96 (1) or (EC) No 2026197 (2), for the reasons which justify those measures.
Article 16
1. The preferential arrangements provided for in this Regula-tion may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, in cases of fraud, irregularirities or systematic failure to comply with or to ensure compliance with the roles concerning the origin of the products and with the procederes related thereto, or failure to provide the administrative cooperation as required for the implementation and policing of the arrangements referred to in Article 1(2).
2. The administrative cooperation referred to in paragraph 1 requires, inter alia, that a beneficiary country:
(a) communicate to the Commission and update the informa-tion necessary for the implementation of the rules of origin and the policing thereof;
(1) Council Regulation (EC) No 384496 of 22 December 1995 on protec-tion against dumped imports from countries not members of the European Community (OJ L 56, 6.3.1996, p. 1). Regulation as last amended by Regulation (EC) No 2117~2005 (OJ L 340, 23.12.2005, p. 17).
(2) Council Regulation (EC) No 2026697 of 6 October 1997 on protec-tion against subsidized imports from countries not members of the European Community (OJ L 288, 21.10.1997, p. 1). Regulation as last amended by Regulation (EC) No 461~2004 (OJ L 77, 13.3.2004, p. 12).
(b) assist the Community by carrying out, at the request of the customs authoririties of the Member States, subsequent verifi-cation of the origin of the goods, and communicate its results in time;
(c) assist the Community by allowing the Commission, in coor-dination and close cooperation with the competent authori-ties of the Member States, to conduct Community administrative and investigative cooperation missions in that country, in order to verirify the authenticity of documents or the accuracy of infonnation relevant for granting the benefit of the arrangements referred to in Article 1(2);
(d) carry out or arrange for appropriate inquiries to identify and prevent contravention of the roles of origin;
(e) comply with or ensure compliance with the roles of origin in respect of regional cumulation, within the meaning of Regu-lation (EEC) No 2454493, if the country benefits therefrom;
(f} assist the Community in the verirification of conduct where there is the presumption of origin-related fraud. The exist-ence of fraud may be presumed where imports of products under the preferential arrangements provided for in this Regulation massively exceed the usual levels of the benefi-ciary country's exports.
3. The Commission may suspend the preferential arrange-ments provided for in this Regulation, in respect of all or of cer-tain products originating in a beneficiary country, where it considers that there is sufficient evidence that temporary with-drawal would be justified for the reasons referred to in para-graphs 1 and 2, provided that it has first:
(a) informed the Committee referred to in Article 27;
(b) called on the Member States to take such precautionary mea-sures as are necessary, in order to safeguard the Communi-tyys financial interests andIor secure compliance by the beneficiary country with its obligations; and
(c) published a notice in the Offf f vial Journal of the European Union stating that there are grounds for reasonable doubt about the application of the preferential arrangements andIor compli-ance by the beneficiary country with its obligations, which may call into question its right to continue to enjoy the ben-efits granted by this Regulation.
The Commission shall inform the beneficiary country concernrned of any decision taken in accordance with this paragraph, before it becomes effective. The Commission shall also notify the Commit-tee referred to in Article 27.
4. Any Member State may refer a decision taken in accordance with paragraph 3 to the Council within one month. The Council, acting by a qualified majoririty, may take a different decision within one month.
5. The peririod of suspension shall not exceed six months. On conclusion of the period, the Commission shall decide either to terminate the suspension after infonning the Committee referred to in Article 27 or to extend the peririod of suspension in accor-dance with the procedure referred to in paragraph 3 of this Article.
6. Member States shall communicate to the Commission all relevant infonmation that may justify the suspension of prefer-ences or its extension.
Article 17
1. Where the Commission or a Member State receives infor-mation that may justify temporary withdrawal and where the Commission or a Member State considers that there are sufficient grounds for an investigation, it shall inform the Committttee referred to in Article 27 and request consultations. The consulta-tions shall take place within one month.
2. Following the consultations, the Commission may decide, within one month and in accordance with the procedure referred to in Article 27(5), to initiate an investigation.
Article 18
1. Where the Commission decides to initiate an investigation, it shall publish a notice in the Offfificial Journal of the European Union announcing the investigation, and notify the beneficiary country concerned thereof. The notice shall provide a summary of the infonmation received, and state that any relevant infonmation should be sent to the Commission. It shall specify the period, which may not exceed four months from the date of publication of the notice, within which interested parties may make their views known in writing.
2. The Commission shall provide the beneficiary country con-cerned with every opportunity to cooperate in the investigation.
3. The Commission shall seek all infonmation it considers nec-essary, including the available assessments, comments, decisions, recommendations and conclusions of the relevant supervisory bodies of the UN, the ILO and other competent international organisations. These shall serve as the point of departure for the investigation into whether temporary withdrawal is justified for the reason referred to in Article 15 (1) (a). The Commission may verirify the infonmation received with economic operators and the beneficiary country concerned.
4. The Commission may be assisted by officials of the Mem-ber State on whose territory verirification might be sought, if that Member State so requests.
5. Where information requested by the Commission is not provided within the period specified in the notice announcing the investigation, or the investigation is significantly impeded, find-ings may be made on the basis of the facts available.
6. The investigation shall be completed within one year. The Commission may extend this peririod, in accordance with the pro-cedure referred to in Article 27(5).
Article 19
1. The Commission shall submit a report on its findings to the Committee referred to in Article 27.
2. Where the Commission considers that the findings do not justify temporary withdrawal, it shall decide, in accordance with the procedure referred to in Article 27(5), to terminate the inves-tigation. In that case, the Commission shall publish a notice in the Offfificial Journal of the European Union, announcing the tennination of the investigation and setting out its main conclusions.
3. Where the Commission considers that the findings justify temporary withdrawal for the reason referred to in Article 15 (1) (a), it shall decide, in accordance with the procedure referred to in Article 27(5), to monitor and evaluate the situation in the beneficiary country concemmed for a peririod of six months. The Commission shall notify the beneficiary country concemmed of this decision and shall publish a notice in the Offfficial Journal of the European Union, announcing that it intends to submit a pro-posal to the Council for temporary withdrawal, unless, before the end of the period, the beneficiary country concemmed makes a commitment to take the measures necessary to conform, in a rea-sonable peririod of time, with the conventions referred to in Part A of Annex III.
4. Where the Commission considers temporary withdrawal to be necessary, it shall submit an appropriate proposal to the Coun-cil, which shall decide within two months by a qualified majority. In the case referred to in paragraph 3, the Commission shall sub-mit its proposal at the end of the period referred to in that paragraph.
5. Where the Council decides on temporary withdrawal, such decision shall enter into force six months after it is taken, unless the Council, following an appropririate proposal by the Commis-sion decides before then that the reasons justifying it no longer prevail.
SECTION 2
Safeguard clause
Article 20
1. Where a product oririginating in a beneficiary country is imported on terms which cause, or threaten to cause, serious dif-ficulties to a Community producer of like or directly competing products, normal Common Customs Taririff duties on that prod-uct may be reintroduced at any time at the request of a Member State or on the Commission's initiative.
2. The Commission shall take a formal decision, within a rea-sonable period of time, to initiate an investigation. Where the Commission decides to initiate an investigation, it shall publish a notice, in the Offfificial Journal of the European Union, announcing the investigation. The notice shall provide a summary of the informa-tion received, and state any relevant information to be sent to the Commission. It shall specify the period, which shall not exceed four months from the date of publication of the notice, within which interested parties may make their views known in wririting.
3. The Commission shall seek all information which it deems necessary, and may verify the information received with the ben-eficiary country concemmed and any other relevant source. It may be assisted by officials of the Member State on whose territory verirification might be sought, if that Member State so requests.
4. In examining whether there are serious difficulties, the Com-mission shall ll take account, inter alia, of the following factors con-cerning Community producers, where the information is available:
(a) market share;
(b) production;
(c) stocks;
(d) production capacity;
(e) bankruptcies;
f) profitability;
(g) capacity utilisation;
(h) employment;
(i) imports;
(j) pririces.
5. The investigation shall be completed within six months from the date of publication of the notice referred to in para-graph 2. The Commission may, in the case of exceptional circum-stances and after consultation of the Committee referred to in Article 27, extend this period in accordance with the procedure referred to in Article 27(5).
6. The Commission shall take a decision within one month, in accordance with the procedure referred to in Article 27(5). Such decision shall enter into force within one month from the date of its publilication in the Offfificial Journal of the European Union.
7. Where exceptional circumstances requiring immediate action make an investigation impossible, the Commission may, after informing the Committee referred to in Article 27, take any preventive measure which is stririctly necessary.
8. The Commission, on 1 January of each year duriring the peririod of application of this Regulation as referred to in Article 32(2), on its own initiative or at the request of a Member State and after informing the Committee referred to in Article 27, shall remove the preferences referred to in Article 6 and 7 with respect to the products from Section XI(b) where imports of those products, as referred to in Article 13(1), originating in a benefi-ciary country:
(a) increase by at least 20 % in quantity (by volume), as com-pared with the previous calendar year; or
(b) exceed 12,5 % of the value of Community imports of prod-ucts from Section XI(b) from all countries and terriritories listed in Annex 1 during any period of twelve months.
This provision shall not apply to countriries benefiting from the special arrangement for the least-developed countriries referred to in Article 11, nor to countries with a share of imports into the Community, as defined in Article 13(1), not exceeding 8 %. The removal of the preferences shall take effect two months after the date of publication of the Commission's decision to this effect in the Offfficial Journal of the European Union.
Article 21
Where imports of products included in Annex 1 to the Treaty cause, or threaten to cause, serious disturbance to Community markets, in particular to one or more of the outermost regions, or these markets' regulatory mechanisms, the Commission, on its own initiative or at the request of a Member State, may suspend the preferential arrangements in respect of the products con-cerned after consulting the management committee for the rel-evant common market organisation.
Article 22
1. The Commission shall inform the beneficiary country con-cerned as soon as possible of any decision taken in accordance with Article 20 or 21 before it becomes effective. The Commis-sion shall also notify the Council and the Member States thereof.
2. Any Member State may refer a decision taken in accordance with Article 20 or 21 to the Council within one month. The Council, acting by qualified majoririty, may adopt a different deci-sion within one month.
SECTION 3
Surveillance measures in the agricultura) sector
Article 23
1. Without prejudice to Article 20, products from Chapters 1 to 24 of the Common Customs Taririff oririginating in beneficiary countriries, may be subject to a special surveillance mechanism, in order to avoid disturbances to the Community'y's market. The Commission, on its own initiative or at the request of a Member State, shall decide on the products to which this surveillance mechanism shall be applied.
2. In the case of application of Article 20 to products from Chapters 1 to 24 of the Common Customs Tariff originating in beneficiary countriries, the peririods mentioned in Article 20(2) and (5) shall be reduced to two months in the following cases:
(a) when the beneficiary country concemmed does not ensure compliance with the roles of oririgin or does not provide the administrative cooperation referred to in Article 16; or
(b) when imports of products from Chapters 1 to 24 under the preferential arrangements granted under this Regulation mas-sively exceed the usual levels of exports from the beneficiary country concemmed.
SECTION 4
Common provision
Article 24
Nothing in this Chapter shall affect the application of safeguard clauses adopted as part of the Common Agricultural Policy under Article 37 of the Treaty, or as part of the Common Commercial Policy under Article 13 3 of the Treaty, or any other safeguard clauses which may be applied.
CHAPTER IV
PROCEDURAL PROVISIONS
Article 25
The Commission shall, in accordance with the procedure referred to in Article 27(5), adopt amendments to the Annexes to this Regulation made necessary:
(a) by amendments to the Combined Nomenclature;
(b) by changes in the international status or classification of countries or territories;
(c) by the application of Article 3(2);
(d) if a country has reached the thresholds set out in Article 3(1);
(e) for the establishment of the list of beneficiary countriries in accordance with Article 10.
Article 26
1. Within six weeks of the end of each quarter, Member States shall send the Eurostat their statistical data on products placed under the customs procedure of release for free circulation dur-ing that quarter under the tariff preferences provided for in this Regulation according to Council Regulation (EC) No 1172295 (1)
(1) Council Regulation (EC) No 1172295 of 22 May 1995 on the statis-tics relating to the trading of goods by the Community and its Mem-ber States with non-member countries (OJ L 118, 25.5.1995, p. 10). Regulation as last amended by Regulation (EC) No 188222003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p. 1).
and Commission Regulation (EC) No 1917 ~2000 (2). These data, supplied by reference to the Combined Nomenclature codes and, where applicable, the TARIC codes, shall show, by country of ori-gin, the values, quantities and any supplementary units required in accordance with the definitions in Council Regulation (EC) No 1172~95 and Commission Regulation (EC) No 1917~2000.
2. In accordance with Article 308(d) of Regulation (EEC) No 2454493, Member States shall forward to the Commission, at its request, details of the quantities of products released for free circulation under the tariff preferences provided for in this Regu-lation, during the previous months. These data shall include the products referred to in paragraph 3.
3. The Commission shall, in close cooperation with Member States, monitor the imports of products with CN codes 0603, 0803 00 19, 1006, 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 1701, 1704, 1806 10 30, 1806 10 90, 2002 90, 2103 20, 2106 90 59, 2106 90 98 and 6403, in order to deter-mine whether the conditions referred to in Articles 20 and 21 are fulfilled.
Article 27
1. Without prejudice to Article 11(7), the Commission shall be assisted by a Generalised Preferences Committee (hereinafter referred to as the Committee).
2. The Committee may examine any matter relating to the application of this Regulation, raised by the Commission or at the request of a Member State.
3. The Committee shall examine the effects of the scheme, on the basis of a report from the Commission coveriring the period since 1 January 2006. This report shall cover all of the preferen-tial arrangements referred to in Article 1(2), and shall be presented in time for the discussion on the next Regulation.
4. Where reference is made to this paragraph, Articles 5 and 7 of Decision 19991468/EC shall apply.
The peririod laid down in Article 5(6) of Decision 19991468/EC shall be set at three months.
5. Where reference is made to this paragraph, Articles 3 and 7 of Decision 19991468/EC shall apply.
(2) Commission Regulation (EC) No 191772000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172295 as regards statistics on external trade (OJ L 229, 9.9.2000, p. 14). Regulation as last amended by Regula-tion (EC) No 1949~2005 (OJ L 312, 29.11.2005, p. 10).
CHAPTER V
AMENDMENTS TO REGULATIONS (EC) No 552/97, (EC) No 1933/2006, (EC) No 1100/2006 and (EC) No 964/2007
Article 28
Regulation (EC) No 552~97 is hereby amended as follows:
1. in Article 1, the words: RRegulation (EC) No 3281194 and Regulation (EC) No 1256~96' shall be replaced by the words `Council Regulation (EC) No 732~2008 of 22 July 2008 applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011 (`). ( ~) OJ L 211, 6.8.2008, p. 1';
2. in Article 2, the words `Article 9(1), first indent, of Regu-lation (EC) No 3281194 and Article 9(1), first indent, of Regulation (EC) No 1256/96' shall be replaced by the words `Article 15(1)(a) of Regulation (EC) No 732~2008'.
Article 29
In Regulation (EC) No 1933~2006, the words in Article 1 RRegu-lation (EC) No 980~2005' shall be replaced by the words `Council Regulation (EC) No 73222008 of 22 July 2008 applying a scheme of generalised tariff preferences for the peririod from 1 January 2009 to 31 December 2011 ( ~) ( ~) OJ L 211, 6.8.2008, p. 1'.
Article 30
Regulation (EC) No 1100~2006 is hereby amended as follows:
1. in the first indent of Article 1, the words `Article 12(5) of Regulation (EC) No 980~2005' shall be replaced by the words `Article 11(5) of Council Regulation (EC) No 732~2008 of 22 July 2008 applying a scheme of gen-eralised tariff preferences for the period from 1 January 2009 to 31 December 2011 ( ~) ( ~) OJ L 211, 6.8.2008, p. 1';
2. in the second indent of Article 1, the words `Article 12(4) and (5) of Regulation (EC) No 980~2005' shall be replaced by the words `Article 11(3) and (5) of Regulation (EC) No 732/2008';
3. in Article 3(1), the first and second subparagraphs shall be replaced by the following: TThe following global taririff quotas at zero duty, expressed as "white-sugar" equiva-lent, shall be opened for imports of raw cane-sugar for refining of CN code 1701 11 10, oririginating in a coun-try which, according to Annex 1 to Regulation (EC)
No 732/2008, benefits from the special arrangement for least developed countriries:
- 178 030,75 tonnes for the marketing year from 1 October 2007 to 30 September 2008,
- 204 735 tonnes for the marketing year from 1 Octo-ber 2008 to 30 September 2009.
The quotas shall bear the order numbers 09.4361 and 09.4362, respectively.';
4. Article 3(2) shall be amended as follows:
(a) the first subparagrah shall be replaced by the following:
`2. For imports, other than those referred to in para-graph 1, of products of tariff heading 1701 originating in least developed countriries, the Common Customs Tar-iff (CCT) duties, as well as the additional duties referred to in Article 27 of Regulation (EC) No 318~2006 and subject to Article 36 of Regulation (EC) No 951~2006, shall be reduced in accordance with Article 11(3) of Regulation (EC) No 732 ~2008 by 50 % on 1 July 2007, by 80 % on 1 July 2008, and suspended entirely with effect from 1 October 2009.';
(b) in point (c) of the third subparagraph, the word `June' shall be replaced by the word `September';
(c) point (d) of the third subparagraph is deleted;
5. in Article 5(7)(d), the words `the approved operator's pledge' shall be replaced by the words `the applicant's pledge';
6. in Article 5(8)(a), the words `Annex 1 to Regulation (EC) No 980~2005' shall be replaced by the words `Annex 1 to Regulation (EC) No 732/2008';
7. in the first indent of Article 5(8)(c), the words `Article 12(5) of Regulation (EC) No 980~2005' shall be replaced by the words `Article 11(5) of Regulation (EC) No 732/2008';
8. in the second indent of Article 5(8)(c), the words `Article 12(4) of Regulation (EC) No 980~2005' shall ll be replaced by the words `Article 11(3) of Regulation (EC) No 732/2008';
9. In Article 10(2), the words `Article 12(4) of Regulation (EC) No 980~2005' shall be replaced by the words `Article 11(3) of Regulation (EC) No 732/2008'.
Article 31
Regulation (EC) No 96442007 is hereby amended as follows:
1. in the first subparagraph of Article 1(1), the words `Article 12(5) of Regulation (EC) No 980~2005' are replaced by the words `Article 11(5) of Council Regula-tion (EC) No 73222008 of 22 July 2008 applying a scheme of generalised tariff preferences for the peririod from 1 January 2009 to 31 December 2011 OOO.
( ~) OJ L 211, 6.8.2008, p. 1';
2. In the second subparagraph of Article 1(1), the words `Annex 1 to Regulation (EC) No 980~2005' are replaced by the words `Annex 1 to Regulation (EC) No 732~2008'.
CHAPTER VI
FINAL PROVISIONS
Article 32
1. This Regulation shall enter into force on the 20th day fol-lowing its publilication in the Offfificial Journal of the European Union.
2. It shall apply from 1 January 2009 until 31 December 2011. However, the expiry date shall not apply to the special arrange-ment for the least-developed countries, nor, to the extent that they are applied in conjunction with that arrangement, to any other provisions of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 22 July 2008.
For the Council The President
B. KOUCHNER
ANNEX 1
Beneficiary countries (1) and territories of the Community's scheme of generalised tariff preferences
Column A: alphabetical code, in accordance with the nomenclature of countries and territories for the external trade statistics of the Community
Column B: name of the country or territory
Column C: section(s) in respect of which the tariff preferences have been removed, for the beneficiary country concerned (Article 13)
Column D: country included in the special arrangement for the least developed countries (Article 11)
Column E: country included in the special incentive arrangement for sustainable development and good governance (Article 7)
A | B | C | D | E |
AE | United Arab Emirates | |||
AF | Afghanistan | ~ | ||
AG | Antigua and Barbuda | |||
Al | Anguilla | |||
AM | Armenia | |||
AN | Netherlands Antilles | |||
AO | Angola | ~ | ||
AQ | Antarctica | |||
AR | Argentina | |||
AS | American Samoa | |||
AW | Aruba | |||
AZ | Azerbaijan | |||
BB | Barbados | |||
BD | Bangladesh | ~ | ||
BF | Burkina Faso | ~ | ||
BH | Bahrain | |||
BI | Burundi | ~ | ||
BJ | Benin | ~ | ||
BM | Bermuda | |||
BN | Brunei Darussalam | |||
BO | Bolivia | |||
BR | Brazil | S-IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes | ||
S-IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork | BS | Bahamas | ||
BT | Bhutan | ~ | ||
(1) This list includes countries which may have been suspended temporaririly from the Community's GSP or which may not have complied with the requirements for administrative cooperation (a precondition for goods to be granted the benefit of taririff preferences). The Com-mission or the competent authorities of the country concerned will provide an updated list.
A | B | C | D | E |
BV | Bouvet Island | |||
BW | Botswana | |||
BY | Belarus | |||
BZ | Belize | |||
CC | Cocos Islands (or Keeling Islands) | |||
CD | Congo, Democratic Republic | ~ | ||
of | ||||
CF | Central African Republic | ~ | ||
CG | Congo | |||
CI | Cóte d'Ivoire | |||
CK | Cook Islands | |||
CM | Cameroon | |||
CN | China, People's Republic of | S-VI Products of the chemical or allied industries | ||
S-VII Plastics and articles thereof; rubber and articles thereof | ||||
S-VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | ||||
S-IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | ||||
S-XI(a) Textiles; S-XI(b) Textile articles | ||||
S-XII Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flflowers; articles of human hair | ||||
S-XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware | ||||
S-XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals ciad with precious metal, and articles thereof; imitation jewellery; coin | ||||
S-XV Base metals and articles of base metal | ||||
S-XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | ||||
S-XVII Vehicles, aircraft, vessels and associated transport equipment | ||||
S-XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof | ||||
S-XX Miscellaneous manufactured articles | ||||
CO | Colombia | |||
CR | Costa Rica |
A | B | C | D | E |
CU | Cuba | |||
CV | Cape Verde | ~ | ||
CX | Christmas Islands | |||
DJ | Djibouti | ~ | ||
DM | Dominica | |||
DO | Dominican Republic | |||
DZ | Algeria | |||
EC | Ecuador | |||
EG | Egypt | |||
ER | Eritrea | ~ | ||
ET | Ethiopia | ~ | ||
FJ | Fiji | |||
FK | Falkland Islands | |||
FM | Micronesia, Federated States of | |||
GA | Gabon | |||
GD | Grenada | |||
GE | Georgia | |||
GH | Ghana | |||
GI | Gibraltar | |||
GL | Greenland | |||
GM | Gambia | ~ | ||
GN | Guinea | ~ | ||
GQ | Equatorial Guinea | ~ | ||
GS | South Georgia and South Sandwich Islands | |||
GT | Guatemala | |||
GU | Guam | |||
GW | Guinea-Bissau | ~ | ||
GY | Guyana | |||
HM | Heard Island and McDonald Islands | |||
HN | Honduras | |||
HT | Haiti | ~ | ||
ID | Indonesia | S-III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | ||
IN | India | S-XI(a) Textiles | ||
10 | British Indian Ocean Territory | |||
IQ | Iraq | |||
IR | Iran | |||
JM | Jamaica | |||
JO | Jordan |
A | B | C | D | E |
KE | Kenya | |||
KG | Kyrgyzstan | |||
KH | Cambodia | ~ | ||
KI | Kiribati | ~ | ||
KM | Comoros | ~ | ||
KN | St Kitttts and Nevis | |||
KW | Kuwait | |||
KY | Cayman Islands | |||
KZ | Kazakhstan | |||
LA | Lao People's Democratic Republic | ~ | ||
LB | Lebanon | |||
LC | St Lucia | |||
LK | Sri Lanka | |||
LR | Liberia | ~ | ||
LS | Lesotho | ~ | ||
LY | Libyan Arab Jamahiriya | |||
MA | Morocco | |||
MG | Madagascar | ~ | ||
MH | Marshall Islands | |||
ML | Mali | ~ | ||
MM | Myanmar | ~ | ||
MN | Mongolia | |||
MO | Macao | |||
MP | Northern Mariana Islands | |||
MR | Mauritania | ~ | ||
MS | Montserrat | |||
MU | Mauritius | |||
MV | Maldives | ~ | ||
MW | Malawi | ~ | ||
MX | Mexico | |||
MY | Malaysia | S-III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | ||
MZ | Mozambique | ~ | ||
NA | Namibia | |||
NC | New Caledonia | |||
NE | Niger | ~ | ||
NF | Norfolk Island | |||
NG | Nigeria | |||
NI | Nicaragua | |||
NP | Nepal | ~ |
A | B | C | D | E |
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 | |||
RW | Rwanda | ~ | ||
SA | Saudi Arabia | |||
SB | Solomon Islands | ~ | ||
SC | Seychelles | |||
SD | Sudan | ~ | ||
SH | Saint Helena | |||
SL | Sierra Leone | ~ | ||
SN | Senegal | ~ | ||
SO | Somalia | ~ | ||
SR | Suriname | |||
ST | Sáo Tomé and Príncipe | ~ | ||
SV | El Salvador | |||
SY | Syrian Arab Republic | |||
SZ | Swaziland | |||
TC | Turks and Caicos Islands | |||
TD | Chad | ~ | ||
TF | French Southern Territories | |||
TG | Togo | ~ | ||
TH | Thailand | S-XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals ciad with precious metal, and articles thereof; imitation jewellery; coin | ||
TJ | Tajikistan | |||
TK | Tokelau | |||
TL | Timor-Leste | ~ | ||
TM | Turkmenistan | |||
TN | Tunisia | |||
TO | Tonga |
A | B | C | D | E |
TT TT | Trinidad and Tobago | |||
TV | Tuvalu | ~ | ||
TZ | Tanzania | ~ | ||
UA | Ukraine | |||
UG | Uganda | ~ | ||
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 | S-XII Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flflowers; articles of human hair | ||
VU | Vanuatu | ~ | ||
WF | Wallis and Futuna | |||
WS | Samoa | ~ | ||
YE | Yemen | ~ | ||
YT | Mayotttte | |||
ZA | South Africa | |||
ZM | Zambia | ~ | ||
ZW | Zimbabwe |
ANNEX II
List of products included in the arrangements referred to in Article 1(2)(a) and (b)
Notwithstanding the Tules for the interpretation of the Combined Nomenclature, the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where `ex' x' CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.
Entry of products with a CN code marked with an asterisk is subject to the conditions laid down in the relevant Community provisions.
The column SSensitive/non-sensitive' refers to the products included in the general arrangement (Article 6) and in the special incentive arrangement for sustainable development and good governance (Article 7). These products are listed as being either NS (non-sensitive, for the purposes of Article 6(1)) or S (sensitive, for the purposes of Article 6(2)).
For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties are exempted or suspended.
CN Code | Description | Sensitive / Non-sensitive |
0101 10 90 | Live, pure-bred breeding asses and other | S |
0101 90 19 | Live horses, other than pure-bred breeding animals, other than for slaughter | S |
0101 90 30 | Live asses, other than pure-bred breeding animals | S |
0101 90 90 | Live mules and hinnies | S |
0104 20 10* | Live, pure-bred breeding goats | S |
0106 19 10 | Live domestic rabbits | S |
0106 39 10 | Live pigeons | S |
0205 00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | S |
0206 80 91 | Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products | S |
0206 90 91 | Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products | S |
0207 14 91 | Livers, frozen, of fowls of the species Gallus domesticus | S |
0207 27 91 | Livers, frozen, of turkeys | S |
0207 36 89 | Livers, frozen, of ducks, geese or guinea fowls, other than fatttty livers of ducks or geese | S |
ex 0208 (1) | Other meat and edible meat offal, fresh, chilled or frozen, excluding products under subheading 0208 90 55 (except for the products under subheading 0208 90 70 to which the footnote shall not apply) | S |
0208 90 70 | Frogs' legs | NS |
0210 99 10 | Meat of horses, salted, in brine or dried | S |
0210 99 59 | Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt | S |
0210 99 60 | Offal of sheep or goats, salted, in brine, dried or smoked | S |
0210 99 80 | Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats | S |
ex Chapter 3 (2) | Fish and crustaceans, molluscs and other aquatic invertebrates, except for products under subheading 0301 10 90 | S |
0301 10 90 | Live, ornamental saltwater fish | NS |
0403 10 51 0403 10 53 0403 10 59 0403 10 91 0403 10 93 0403 10 99 | Yogurt, flflavoured or containing added fruit, nuts or cocoa | S |
0403 90 71 0403 90 73 0403 90 79 0403 90 91 0403 90 93 0403 90 99 | Buttttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flflavoured or containing added fruit, nuts or cocoa | S |
0405 20 10 0405 20 30 | Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 % | S |
0407 00 90 | Birds' eggs, in shell, fresh, preserved or cooked, other than of poultry | S |
0409 00 00(3) | Natural honey | S |
0410 00 00 | Edible products of animal origin, not elsewhere specified or included | S |
0511 99 39 | Natural sponges of animal origin, other than raw | S |
ex Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage, except for products under subheading 0604 91 40 | S |
0604 91 40 | Conifer branches, fresh | NS |
0701 | Potatoes, fresh or chilled | S |
0703 10 | Onions and shallots, fresh or chilled | S |
0703 90 00 | Leeks and other alliaceous vegetables, fresh or chilled | S |
0704 | Cabbages, cauliflflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | S |
0705 | Lettuce (Lactuca sativa) and chicory (Cichoririum spp.), fresh or chilled | S |
0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | S |
ex 0707 00 05 | Cucumbers, fresh or chilled, from 16 May to 31 October | S |
0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | S |
0709 2000 | Asparagus, fresh or chilled | S |
0709 30 00 | Aubergines (eggplants), fresh or chilled | S |
0709 40 00 | Celery other than celeriac, fresh or chilled | S |
0709 51 00 0709 59 | Mushrooms, fresh or chilled, excluding the products under subheading 0709 59 50 | S |
0709 60 10 | Sweet peppers, fresh or chilled | S |
0709 60 99 | Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids | S |
0709 70 00 | Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled | S |
0709 90 10 | Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.) | S |
0709 90 20 | Chard (or white beet) and cardoons, fresh or chilled | S |
0709 90 31 * | Olives, fresh or chilled, for uses other than the production of oil | S |
0709 90 40 | Capers, fresh or chilled | S |
0709 90 50 | Fennel, fresh or chilled | S |
0709 90 70 | Courgettttes, fresh or chilled | S |
ex 0709 90 80 | Globe artichokes, fresh or chilled, from 1 July to 31 October | S |
0709 90 90 | Other vegetables, fresh or chilled | S |
ex 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen, except for the product of subheading 0710 80 85 | S |
0710 80 85 (3) | Asparagus (uncooked or cooked by steaming or boiling in water), frozen | S |
ex 0711 | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading 0711 20 90 | S |
ex 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading 0712 90 19 | S |
0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | S |
0714 20 10 * | Sweet potatoes, fresh, whole, and intended for human consumption | NS |
0714 2090 | Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption | S |
0714 90 90 | Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | NS |
0802.1190 0802 1290 | Almonds, fresh or dried, whether or not shelled, other than bitttter | S |
0802 21 00 0802 22 00 | Hazelnuts or filberts (y spp.), fresh or dried, whether or not shelled | S |
0802 31 00 0802 32 00 | Walnuts, fresh or dried, whether or not shelled | S |
0802 40 00 | Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled | S |
0802 50 00 | Pistachios, fresh or dried, whether or not shelled or peeled | NS |
0802 60 00 | Macadamia nuts, fresh or dried, whether or not shelled or peeled | NS |
0802 90 50 | Pine nuts, fresh or dried, whether or not shelled or peeled | NS |
0802 90 85 | Other nuts, fresh or dried, whether or not shelled or peeled | NS |
0803 00 11 | Plantains, fresh | S |
0803 00 90 | Bananas, including plantains, dried | S |
0804 10 00 | Dates, fresh or dried | S |
0804 20 10 0804 20 90 | Figs, fresh or dried | S |
0804 30 00 | Pineapples, fresh or dried | S |
0804 40 00 | Avocados, fresh or dried | S |
ex 0805 20 | Mandarins (including tangerines and satsumas), and clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October | S |
0805 4000 | Grapefruit, including pomelos, fresh or dried | NS |
0805 5090 | Limes (Citrus ~~~~~~if~~~~~ Citrus ~~~if~~~~~~ fresh or dried | S |
0805 9000 | Other citrus fruit, fresh or dried | S |
ex 0806 1010 | Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (Vitis ~~~if~~~ cv.) from 1 to 31 December | S |
0806 1090 | Other grapes, fresh | S |
ex 0806 20 | Dried grapes, excluding products under subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg | S |
0807 1100 0807 1900 | Melons (including watermelons), fresh | S |
0808 1010 | Cider apples, fresh, in bulk, from 16 September to 15 December | S |
0808 2010 | Perry pears, fresh, in bulk, from 1 August to 31 December | S |
ex 0808 2050 | Other pears, fresh, from 1 May to 30 June | S |
0808 2090 | Quinces, fresh | S |
ex 0809 1000 | Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December | S |
0809 2005 | Sour cherries (Prunus cerasus), fresh | S |
ex 0809 2095 | Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (Prunus cerasus) | S |
ex 0809 30 | Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December | S |
ex 0809 4005 | Plums, fresh, from 1 January to 10 June and from 1 October to 31 December | S |
0809 4090 | Sloes, fresh | S |
ex 0810 1000 | Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December | S |
0810 20 | Raspberries, blackberries, mulberries and loganberries, fresh | S |
0810 4030 | Fruit of the species Vacc ~n ~um myrtillus, fresh | S |
0810 4050 | Fruit of the species Vacc ~n ~um macrocarpon and Vaccinium coryrymbosum, fresh | S |
0810 4090 | Other fruits of the genus Vaccinium, fresh | S |
0810 5000 | Kiwifruit, fresh | S |
0810 6000 | Durians, fresh | S |
0810 9050 0810 9060 0810 9070 | Black-, white- or redcurrants and gooseberries, fresh | S |
0810 9095 | Other fruit, fresh | S |
ex 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, except for products under subheadings 0811 10 and 0811 20 | S |
0811 10 (3) and 0811 20 (3) | Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- and redcurrants, and gooseberries | S |
ex 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, except for products under subheading 0812 90 30 | S |
08129030 | Papaws (papayas) | NS |
0813 1000 | Apricots, dried | S |
0813 2000 | Prunes | S |
0813 3000 | Apples, dried | S |
0813 4010 | Peaches, including nectarines, dried | S |
0813 4030 | Pears, dried | S |
0813 4050 | Papaws (papayas), dried | NS |
0813 4095 | Other fruit, dried, other than that of headings 0801 to 0806 | NS |
0813 5012 | Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, but not containing prunes | S |
0813 5015 | Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes | S |
0813 5019 | Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes | S |
0813 5031 | Mixtures exclusively of tropical nuts of headings 0801 and 0802 | S |
0813 5039 | Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nuts | S |
0813 5091 | Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs | S |
0813 5099 | Other mixtures of nuts and dried fruits of Chapter 8 | S |
0814 0000 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | NS |
ex Chapter 9 | Coffee, tea, maté and spices, except the products under subheadings 0901 12 00, 0901 21 00, 0901 22 00, 0901 90 90 and 0904 20 10, headings 0905 00 00 and 0907 00 00, and subheadings 0910 91 90, 0910 99 33, 0910 99 39, 0910 99 50 and 0910 99 99 | NS |
0901 12 00 | Coffee, not roasted, decaffeinated | S |
0901 21 00 | Coffee, roasted, not decaffeinated | S |
0901 22 00 | Coffee, roasted, decaffeinated | S |
0901 90 90 | Coffee substitutes containing coffee in any proportion | S |
0904 20 10 | Sweet peppers, dried, neither crushed nor ground | S |
0905 00 00 | Vanilla | S |
0907 00 00 | Cloves (whole fruit, cloves and stems) | S |
0910 91 90 | Mixtures of two or more products under different headings of headings 0904 to 0910, crushed or ground | S |
0910 99 33 0910 99 39 0910 99 50 | Thyme; bay leaves | S |
0910 99 99 | Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings 0904 to 0910 | S |
ex 1008 90 90 | Quinoa | S |
1105 | Flour, meal, powder, flflakes, granules and pellets of potatoes | S |
1106 10 00 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 | S |
1106 30 | Flour, meal and powder of products from Chapter 8 | S |
11082000 | Inulin | S |
ex Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, except for products under subheadings 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, 1209 91 10, 1209 91 90 and 1209 99 91; industrial | S |
or medicinal plants, except for products under heading 1210 and subheading | ||
1211 90 30, and excluding products under subheadings 1212 91 and 1212 99 20; straw and fodder | ||
1209 2100 | Lucerne (alfalfa) seed, of a kind used for sowing | NS |
1209 2380 | Other fescue seed, of a kind used for sowing | NS |
1209 2950 | Lupine seed, of a kind used for sowing | NS |
1209 2980 | Seeds of other forage plants, of a kind used for sowing | NS |
1209 3000 | Seeds of herbaceous plants cultivated principally for their flflowers, of a kind used for sowing | NS |
1209 9110 1209 9190 | Other vegetable seeds, of a kind used for sowing | NS |
1209 99 91 | Seeds of plants cultivated principally for their flflowers, of a kind used for sowing, other than those of subheading 1209 30 00 | NS |
1210(1) | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | S |
1211 90 30 | Tonquin beans, fresh or dried, whether or not cut, crushed or powdered | NS |
ex Chapter 13 | Lac; gums, resins and other vegetable saps and extracts, except for products under subheading 1302 12 00 | S |
1302 12 00 | Vegetable saps and extracts, of liquorice | NS |
1501 00 90 | Poultry fat, other than that of heading 0209 or 1503 | S |
1502 00 90 | Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption | S |
1503 00 19 | Lard stearin and oleostearin, other than for industrial uses | S |
1503 00 90 | Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption | S |
1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | S |
1505 00 10 | Wool grease, crude | S |
1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | S |
1508 | Groundnut oil and its fractions, whether or not refined, but not chemically modified | S |
1511 10 90 | Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption | S |
1511 90 | Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil | S |
1512 | Sunflflower-seed, safflflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified | S |
1513 | Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | S |
1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified | S |
1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | S |
ex 1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, except for products under subheading 1516 20 10 | S |
1516 2010 | Hydrogenated castor oil, so called `opal-wax' | NS |
1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516 | S |
1518 00 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included | S |
1521 90 99 | Beeswax and other insect waxes, whether or not refined or coloured, other than raw | S |
1522 0010 | Degras | S |
1522 0091 | Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil | S |
1601 0010 | Sausages and similar products, of liver, and food preparations based on liver | S |
1602 2010 | Goose or duck liver, prepared or preserved | S |
1602 4190 | Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine | S |
1602 4290 | Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine | S |
1602 4990 | Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine | S |
16025031 (3) 1602 5095 (3) | Other prepared or preserved meat or meat offal, cooked, of bovine animals, whether or not in airtight containers | S |
1602 90 31 | Other prepared or preserved meat or meat offal, of game or rabbit | S |
1602 90 69 1602 90 72 1602 9074 1602 90 76 1602 90 78 1602 90 99 | Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine | S |
1603 00 10 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg | S |
1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | S |
1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | S |
1702 50 00 | Chemically pure fructose | S |
1702 90 10 | Chemically pure maltose | S |
1704(4) | Sugar confectionery (including white chocolate), not containing cocoa | S |
Chapter 18 | Cocoa and cocoa preparations | S |
ex Chapter 19 | Preparations of cereals, flflour, starch or milk; pastrycooks' products, except for products under subheadings 1901 20 00 and 1901 90 91 | S |
1901 2000 | Mixes and doughs for the preparation of bakers' wares of heading 1905 | NS |
1901 90 91 | Other, containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 | NS |
ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants, except for products under heading 2002 and subheadings 2005 80 00, 2008 20 19, 2008 20 39, ex 2008 40 and ex 2008 70 | S |
2002(1) | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid | S |
2005 80 00 (3) | Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products under heading 2006 | S |
20082019 2008 20 39 | Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included | NS |
ex 2008 40 (3) | Pears, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matttter or spirit, not elsewhere specified or included (except for products under subheadings 2008 40 11, 2008 40 21, 2008 40 29 and 2008 40 39, to which the footnote shall not apply) | S |
ex 2008 70 (3) | Peaches, including nectarines, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included (except for products under subheadings 2008 70 11, 2008 70 31, 2008 70 39 and 2008 70 59, to which the footnote shall not apply) | S |
ex Chapter 21 | Miscellaneous edible preparations, except for products under subheadings 2101 20 and 2102 20 19, and excluding products under subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59 | S |
2101 20 | Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté | NS |
2102 20 19 | Other inactive yeasts | NS |
ex Chapter 22 | Beverages, spirits and vinegar, except for products under heading 2207, and excluding products under subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40 | S |
2207(1) | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | S |
2302 50 00 | Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants | S |
2307 00 19 | Other wine lees | S |
2308 00 19 | Other grape mate | S |
2308 00 90 | Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | NS |
2309 10 90 | Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 to 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products | S |
2309 90 10 | Fish or marine mammal solubles, of a kind used in animal feeding | NS |
2309 90 91 | Beetpulp with added molasses, of a kind used in animal feeding | S |
2309 90 95 2309 90 99 | Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base | S |
Chapter 24 | Tobacco and manufactured tobacco substitutes | S |
25199010 | Magnesium oxide, other than calcined natural magnesium carbonate | NS |
2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | NS |
2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | NS |
Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | NS |
2801 | Fluorine, chlorine, bromine and iodine | NS |
2802 0000 | Sulphur, sublimed or precipitated; colloidal sulphur | NS |
ex 2804 | Hydrogen, rare gases and other non-metals, excluding products under subheading 2804 69 00 | NS |
2806 | Hydrogen chloride (hydrochloric acid); chlorosulphuric acid | NS |
2807 00 | Sulphuric acid; oleum | NS |
28080000 | Nitric acid; sulphonitric acids | NS |
2809 | Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined | NS |
2810 0090 | Oxides of boron, other than diboron trioxide; boric acids | NS |
2811 | Other inorganic acids and other inorganic oxygen compounds of non-metals | NS |
2812 | Halides and halide oxides of non-metals | NS |
2813 | Sulphides of non-metals; commercial phosporus trisulphide | NS |
2814 | Ammonia, anhydrous or in aqueous solution | S |
2815 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium | S |
2816 | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium | NS |
28170000 | Zinc oxide; zinc peroxide | S |
2818 10 | Artificial corundum, whether or not chemically defined | S |
2819 | Chromium oxides and hydroxides | S |
2820 | Manganese oxides | S |
2821 | Iron oxides and hydroxides; earth colours containing by weight 70 % or more of combined ¡ron evaluated as Fe203 | NS |
28220000 | Cobalt oxides and hydroxides; commercial cobalt oxides | NS |
28230000 | Titanium oxides | S |
2824 | Lead oxides; red lead and orange lead | NS |
ex 2825 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, except for products under subheadings 2825 10 00 and 2825 80 00 | NS |
28251000 | Hydrazine and hydroxylamine and their inorganic salts | S |
28258000 | Antimony oxides | S |
2826 | Fluorides; flfluorosilicates, flfluoroaluminates and other complex flfluorine salts | NS |
ex 2827 | Chlorides, chloride oxides and chloride hydroxides, except for products under subheadings 2827 10 00 and 2827 32 00; bromides and bromide oxides; iodides and iodide oxides | NS |
28271000 | Ammonium chloride | S |
28273200 | Aluminium chloride | S |
2828 | Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites | NS |
2829 | Chlorates and perchlorates; bromates and perbromates; iodates and periodates | NS |
ex 2830 | Sulphides, except for products under subheading 2830 10 00; polysulphides, whether or not chemically defined | NS |
2830 10 00 | Sodium sulphides | S |
2831 | Dithionites and sulphoxylates | NS |
2832 | Sulphites; thiosulphates | NS |
2833 | Sulphates; alums; peroxosulphates (persulphates) | NS |
2834 10 00 | Nitrites | S |
2834 21 00 2834 29 | Nitrates | NS |
2835 | Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined | S |
ex 2836 | Carbonates, except for products under subheadings 2836 20 00, 2836 40 00 and 2836 60 00; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate | NS |
2836 2000 | Disodium carbonate | S |
2836 40 00 | Potassium carbonates | S |
2836 60 00 | Barium carbonate | S |
2837 | Cyanides, cyanide oxides and complex cyanides | NS |
2839 | Silicates; commercial alkali metal silicates | NS |
2840 | Borates; peroxoborates (perborates) | NS |
ex 2841 | Salts of oxometallic or peroxometallic acids, except for the product of subheading 2841 61 00 | NS |
28416100 | Potassium permanganate | S |
2842 | Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides | NS |
2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | NS |
ex 28443011 | Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought | NS |
ex 28443051 | Cermets containing thorium or compounds of thorium, other than unwrought | NS |
2845 90 90 | Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products | NS |
2846 | Compounds, inorganic or organic, of rare-earth metals, of yttttrium or of seandium or of mixtures of these metals | NS |
2847 00 00 | Hydrogen peroxide, whether or not solidified with urea | NS |
2848 00 00 | Phosphides, whether or not chemically defined, excluding ferrophosphorus | NS |
ex 2849 | Carbides, whether or not chemically defined, except for products under subheadings 2849 20 00 and 2849 90 30 | NS |
2849 2000 | Silicon carbide, whether or not chemically defined | S |
2849 90 30 | Carbides of tungsten, whether or not chemically defined | S |
ex 2850 00 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849, except for products under subheading 2850 00 70 | NS |
2850 00 70 | Silicides, whether or not chemically defined | S |
2852 00 00 | Compounds, inorganic or organic, of mercury, excluding amalgams | NS |
2853 00 | Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals | NS |
2903 | Halogenated derivatives of hydrocarbons | S |
ex 2904 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated, except for products under subheading 2904 20 00 | NS |
290420 00 | Derivatives containing only nitro or only nitroso groups | S |
ex 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the product of subheading 2905 45 00, and excluding products under subheadings 2905 43 00 and 2905 44 | S |
290545 00 | Glycerol | NS |
2906 | Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | NS |
ex 2907 | Phenols, except for products under subheadings 2907 15 90 and ex 2907 22 00; phenol-alcohols | NS |
290715 90 | Naphthols and their salts, other than 1-naphthol | S |
ex 29072200 | Hydroquinone (quinol) | S |
2908 | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols | NS |
2909 | Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives | S |
2910 | Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a threemembered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives | NS |
291100 00 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | NS |
ex 2912 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde, except for the product of subheading 2912 41 00 | NS |
291241 00 | Vanillin (4-hydroxy-3-methoxybenzaldehyde) | S |
291300 00 | Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912 | NS |
ex 2914 | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2914 11 00, 2914 21 00 and 2914 22 00 | NS |
29141100 | Acetone | S |
291421 00 | Camphor | S |
291422 00 | Cyclohexanone and methylcyclohexanones | S |
2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | S |
ex 2916 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings ex 2916 11 00, 2916 12 and 2916 14 | NS |
ex 29161100 | Acrylic acid | S |
291612 | Esters of acrylic acid | S |
291614 | Esters of methacrylic acid | S |
ex 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2917 11 00, 2917 12 10, 2917 1400, 2917 32 00, 2917 35 00 and 2917 36 00 | NS |
2917 1100 | Oxalic acid, its salts and esters | S |
2917 1210 | Adipic acid and its salts | S |
2917 1400 | Maleic anhydride | S |
2917 3200 | Dioctyl orthophthalates | S |
2917 3500 | Phthalic anhydride | S |
2917 3600 | Terephthalic acid and its salts | S |
ex 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 and 2918 29 10 | NS |
2918 1400 | Citric acid | S |
2918 1500 | Salts and esters of citric acid | S |
2918 2100 | Salicylic acid and its salts | S |
2918 2200 | o-Acetylsalicylic acid, its salts and esters | S |
2918 2910 | Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters | S |
2919 | Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives | NS |
2920 | Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives | NS |
2921 | Amine-function compounds | S |
2922 | Oxygen-function amino-compounds | S |
2923 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined | NS |
ex 2924 | Carboxyamide-function compounds and amide-function compounds of carbonic acid, except for products under subheading 2924 23 00 | S |
2924 2300 | 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts | NS |
2925 | Carboxyimide-function compounds (including saccharin and its salts) and iminefunction compounds | NS |
ex 2926 | Nitrile-function compounds, except for the product of subheading 2926 10 00 | NS |
2926 10 00 | Acrylonitrile | S |
2927 00 00 | Diazo-, azo- or azoxy-compounds | S |
2928 00 90 | Other organic derivatives of hydrazine or of hydroxylamine | NS |
2929 10 | Isocyanates | S |
2929 90 00 | Other compounds with other nitrogen function | NS |
2930 2000 2930 30 00 ex 2930 90 85 | Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates) | NS |
29304090 2930 50 00 2930 90 13 2930 90 16 2930 90 20 ex 29309085 | Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates) | S |
2931 00 | Other organo-inorganic compounds | NS |
ex 2932 | Heterocyclic compounds with oxygen hetero-atom(s) only, except for products under subheadings 2932 12 00, 2932 13 00 and 2932 21 00 | NS |
2932 12 00 | 2-Furaldehyde (furfuraldehyde) | S |
2932 13 00 | Furfuryl alcohol and tetrahydrofurfuryl alcohol | S |
2932 21 00 | Coumarin, methylcoumarins and ethylcoumarins | S |
ex 2933 | Heterocylic compounds with nitrogen hetero-atom(s) only, except for the product of subheading 2933 61 00 | NS |
2933 61 00 | Melamine | S |
2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | NS |
2935 00 90 | Other sulphonamides | S |
2938 | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | NS |
ex 29400000 | Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under heading 2937, 2938 or 2939 | S |
ex 29400000 | Rhamnose, raffinose and mannose | NS |
2941 20 30 | Dihydrostreptomycin, its salts, esters and hydrates | NS |
2942 00 00 | Other organic compounds | NS |
3102(1) | Mineral or chemical fertilisers, nitrogenous | S |
3103 10 | Superphosphates | S |
3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | S |
ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for products under headings 3204 and 3206, and excluding products under subheadings 3201 20 00, 3201 90 20, ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin) | NS |
3204 | Synthetic organic colouring matttter, whether or not chemically defined; preparations as specified in note 3 to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as flfluorescent brightening agents or as luminophores, whether or not chemically defined | S |
3206 | Other colouring matter; preparations as specified in note 3 to Chapter 32, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined | S |
Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations | NS |
Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, `dental waxes' and dental preparations with a basis of plaster | NS |
3501 | Casein, caseinates and other casein derivatives; casein glues | S |
35029090 | Albuminates and other albumin derivatives | NS |
3503 00 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 | NS |
3 5040000 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed | NS |
350510 50 | Starches, esterified or etherified | NS |
3 506 | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | NS |
3507 | Enzymes; prepared enzymes not elsewhere specified or included | S |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | NS |
Chapter 37 | Photographic or cinematographic goods | NS |
ex Chapter 38 | Miscellaneous chemical products, except for products under headings 3802 and 3817 00, subheadings 3823 12 00 and 3823 70 00, and heading 3825, and excluding the products under subheadings 3809 10 and 3824 60 | NS |
3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | S |
3817 00 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | S |
382312 00 | Oleic acid | S |
382370 00 | Industrial fatty ty alcohols | S |
3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to Chapter 38 | S |
ex Chapter 39 | Plastics and articles thereof, , except for products under headings 3901, 3902, 3903 and 3904, subheadings 3906 10 00, 3907 10 00, 3907 60 and 3907 99, headings 3908 and 3920, and subheadings 3921 90 19 and 3923 21 00 | NS |
3901 | Polymers of ethylene, in primary forms | S |
3902 | Polymers of propylene or of other olefins, in primary forms | S |
3903 | Polymers of styrene, in primary forms | S |
3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | S |
390610 00 | Poly(methyl methacrylate) | S |
390710 00 | Polyacetals | S |
3907 60 | Poly(ethylene terephthalate) | S |
3907 99 | Other polyesters, other than unsaturated | S |
3908 | Polyamides in primary forms | S |
3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | S |
39219019 | Other plates, sheets, film, foil and strip, of polyesters, other than cellular products and other than corrugated sheets and plates | S |
392321 00 | Sacks and bags (including cones), of polymers of ethylene | S |
ex Chapter 40 | Rubber and articles thereof, , except for products under heading 4010 | NS |
4010 | Conveyor or transmission belts or belting, of vulcanised rubber | S |
ex 4104 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings 4104 41 19 and 4104 49 19 | S |
ex 4106 31 4106 32 | Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared, excluding the products under subheading 4106 31 10 | NS |
4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 | S |
4112 00 00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 | S |
ex 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114, except for products under subheading 4113 10 00 | NS |
4113 10 00 | Of goats or kids | S |
4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | S |
4115 10 00 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | S |
ex Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut); except for products under headings 4202 and 4203 | NS |
4202 | Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper | S |
4203 | Articles of apparel and clothing accessories, of leather or of composition leather | S |
Chapter 43 | Furskins and artificial fur; manufactures thereof | NS |
ex Chapter 44 | Wood and articles of wood, except for products under headings 4410, 4411, 4412, subheadings 4418 10, 4418 20 10, 4418 71 00, 4420 10 11, 4420 90 10 and 4420 90 91; wood charcoal | NS |
4410 | Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | S |
4411 | Fibreboard of wood or other ligneous materirials, whether or not bonded with resins or other organic substances | S |
4412 | Plywood, veneered panels and similar laminated wood | S |
4418 10 | Windows, French windows and their frames, of wood | S |
441820 10 | Doors and their frames and thresholds, of tropical wood as specified in additional note 2 to Chapter 44 | S |
441871 00 | Assembled flflooring panels for mosaic flfloors, of wood | S |
442010 11 4420 90 10 | Statuettes and other ornaments, of tropical wood as specified in additional note 2 to Chapter 44; wood marquetry and inlaid wood; caskets and cases for jewellery Chapter 94, of tropical wood as specified in additional note 2 to Chapter 44 | S |
ex Chapter 45 | Cork and articles of cork, except for products under heading 4503 | NS |
4503 | Articles of natural cork | S |
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | S |
Chapter 50 | Silk | S |
ex Chapter 51 | Wool, fine or coarse animal hair, excluding the products under heading 5105; horsehair yarn and woven fabric | S |
Chapter 52 | Cotttton | S |
Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | S |
Chapter 54 | Man-made filaments; strip and the like of man-made textile materials | S |
Chapter 55 | Man-made staple fibres | S |
Chapter 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | S |
Chapter 57 | Carpets and other textile flfloor coverings | S |
Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | S |
Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | S |
Chapter 60 | Knitttted or crocheted fabrics | S |
Chapter 61 | Articles of apparel and clothing accessories, knitttted or crocheted | S |
Chapter 62 | Articles of apparel and clothing accessories, not knitttted or crocheted | S |
Chapter 6 3 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags | S |
Chapter 64 | Footwear, gaiters and the like; parts of such articles | S |
Chapter 65 | Headgear and parts thereof | NS |
Chapter 66 | Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof | S |
Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flflowers; articles of human hair | NS |
Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | NS |
Chapter 69 | Ceramic products | S |
Chapter 70 | Glass and glassware | S |
ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals ciad with precious metal, and articles thereof; imitation jewellery; coin; except for products under heading 7117 | NS |
7117 | Imitation jewellery | S |
7202 | Ferro-alloys | S |
Chapter 73 | Articles of ¡ron or steel | NS |
Chapter 74 | Copper and articles thereof | S |
75051200 | Bars, rods and profiles, of nickel alloys | NS |
7505 2200 | Wire, of nickel alloys | NS |
7506 2000 | Plates, sheets, strip and foil, of nickel alloys | NS |
7507 2000 | Nickel tube or pipe fittttings | NS |
ex Chapter 76 | Aluminium and articles thereof, , excluding the products under heading 7601 | S |
ex Chapter 78 | Lead and articles thereof, excluding the products under heading 7801 | S |
ex Chapter 79 | Zinc and articles thereof, excluding the products under headings 7901 and 7903 | S |
ex Chapter 81 | Other base metals; cermets; articles thereof, excluding the products under subheadings 8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20 | S |
Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal | S |
Chapter 83 | Miscellaneous articles of base metal | S |
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof, except for products under subheadings 8401 10 00 and 8407 21 10 | NS |
84011000 | Nuclear reactors | S |
8407 2110 | Outboard motors, of a cylinder capacity not exceeding 325 cm3 | S |
ex Chapter 85 | Electrical machinery and equipment and parts thereof f sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, except for products under subheadings 8516 50 00, 8517 69 39, 8517 70 15, 8517 70 19, 8519 20, 8519 30, 8519 81 11 to 8519 81 45, 8519 81 85, 8519 89 11 to 8519 89 19, headings 8521, 8525 and 8527, subheadings 8528 49, 8528 59 and 8528 69 to 8528 72, heading 8529 and subheadings 8540 11 and 8540 12 | NS |
8516 5000 | Microwave ovens | S |
8 517 6939 | Reception apparatus for radio-telephony or radio telegraphy, other than portable receivers for calling, alerting or paging | S |
8517 7015 8517 7019 | Aerials and aerial reflflectors of all kinds, other than aerials for radio-telegraphic or radio-telephonic apparatus; parts suitable for use therewith | S |
8 519 20 8519 30 | Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks) | S |
8519 8111 to 85198145 | Sound-reproducing apparatus (including cassette-players), not incorporating a sound-recording device | S |
8519 8185 | Other magnetic tape recorders incorporating sound-reproducing apparatus, other than cassette-type | S |
8519 8911 to 85198919 | Other sound-reproducing apparatus, not incorporating a sound-recording device | S |
8 521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | S |
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 video camera recorders | S |
8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clock | S |
8528 49 8528 59 8528 72 | Monitors and projectors, not incorporating television-reception apparatus, other than of a kind used solely or principally in an automatic data-processing system radiobroadcast receivers or sound- or video-recording or -reproducing apparatus | S |
8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | S |
8 540 11 854012 00 | Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochrome | S |
Chapter 86 | Railway or tramway locomotives, rolling stock and parts thereoff, railway or tramway track fixtures and fittings and parts thereof f mechanical (including electromechanical) traffic-signalling equipment of all kinds | NS |
ex Chapter 8 7 | Vehicles other than railway or tramway rolling stock, and parts and accessories thereof, except for products under headings 8702, 8703, 8704, 8705, 8706 00, 8707, 8708, 8709, 8711, 8712 00 and 8714 | NS |
8702 | Motor vehicles for the transport of ten or more persons, including the driver | S |
8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | S |
8704 | Motor vehicles for the transport of goods | S |
8705 | Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, firefighting vehicles, concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) | S |
8706 00 | Chassis fitttted with engines, for the motor vehicles of headings 8701 to 8705 | S |
8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | S |
8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | S |
8 709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehicles | S |
8711 | Motorcycles (including mopeds) and cycles fitttted with an auxiliary motor, with or without sidecars; sidecars | S |
8712 00 | Bicycles and other cycles (including delivery tricycles), not motorised | S |
8 714 | Parts and accessories of vehicles of headings 8 711 to 8 713 | S |
Chapter 88 | Aircraft, spacecraft, and parts thereof | NS |
Chapter 89 | Ships, boats and flfloating structures | NS |
Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | S |
Chapter 91 | Clocks and watches and parts thereof | S |
Chapter 92 | Musical instruments; parts and accessories of such articles | NS |
ex Chapter 94 | Furniture; bedding, mattttresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, except for products under heading 9405 | NS |
9405 | Lamps and lighting fittttings including searchlights and spotlights and parts thereof, , not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | S |
ex Chapter 9 5 | Toys, games and sports requisites; parts and accessories thereof; except for prod- | NS |
ucts under subheadings 9503 00 30 to 9503 00 99 | ||
9503 00 30 to | Other toys; reduced-size (scale) models and similar recreational models, work- | S |
9503 00 99 | ing or not; puzzles of all kinds | |
Chapter 96 | Miscellaneous manufactured articles | NS |
(1) The arrangement referred to in Section 1 of Chapter II shall not apply to the products under this heading.
(2) For the products under subheading 0306 13, the duty shall be 3,6 % under the arrangement referred to in Section 2 of Chapter II. (3) The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading.
(4) For the products under subheading 1704 10 90, the specific duty shall be limited to 16 % of the customs value, under the arrangement referred to in Section 2 of Chapter II.
ANNEX III
CONVENTIONS REFERRED TO IN ARTICLE 8
PART A
Core human and labour rights UNJILO Conventions
1. International Covenant on Civil and Political Rights
2. International Covenant on Economic, Social and Cultural Rights
3. International Convention on the Elimination of All Forms of Racial Discrimination
4. Convention on the Elimination of All Forms of Discrimination Against Women
5. Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment
6. Convention on the Rights of the Child
7. Convention on the Prevention and Punishment of the Crime of Genocide
8. Convention concerning Minimum Age for Admission to Employment (No 138)
9. Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour (No 182)
10. Convention concerning the Abolition of Forced Labour (No 105)
11. Convention concerning Forced or Compulsory Labour (No 29)
12. Convention concerning Equal Remuneration for Men and Women Workers for Work of Equal Value (No 100)
13. Convention concerning Discrimination in Respect of Employment and Occupation (No 111)
14. Convention concerning Freedom of Association and Protection of the Right to Organise (No 87)
15. Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively (No 98)
16. International Convention on the Suppression and Punishment of the Crime of Apartheid.
PART B
Conventions related to the environment and to governance principies
17. Montreal Protocol on Substances that Deplete the Ozone Layer
18. Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
19. Stockholm Convention on Persistent Organic Pollutants
20. Convention on International Trade in Endangered Species of Wild Fauna and Flora
21. Convention on Biological Diversity
22. Cartagena Protocol on Biosafety
23. Kyoto Protocol to the United Nations Framework Convention on Climate Change
24. United Nations Single Convention on Narcotic Drugs (1961)
25. United Nations Convention on Psychotropic Substances (1971)
26. United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)
27. United Nations Convention against Corruption (Mexico).
APPENDIX II
Commission Regulation (EC) No 881/2003 of 21 May 2003
amending Regulation (EEC) No 2454/93 laying down provisions for
the implementation of Council Regulation (EEC) No 2913/92
establishing the Community Customs Code
I
(Acts whose publication is obligatory)
COMMISSION REGULATION (EC) No 881/2003
of 21 May 2003
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council(2), and in particular Article 247 thereof,
Whereas:
(1) Council Regulation (EC) No 2501/2001 of 10 December 2001 applying a scheme of generalised tariff preferences for the period from 1 January 2002 to 31 December 2004 (3) incorporates the ‘Everything But Arms' principle laid down in Council Regulation (EC) No 2820/98 of 21 December 1998 applying a multiannual scheme of generalised tariff preferences for the period 1 July 1999 to 31 December 2001 (4), as amended by Regulation (EC) No 416/2001 (5), so as to extend duty-free access without any quantitative restrictions to products originating in the least developed countries.
(2) In order to ensure that such access benefits only the least developed countries and to avoid diversions of trade through certain of those countries in the framework of regional cumulation of origin, certain minimal, low value-added operations in the rice and sugar sectors that currently suffice to confer the status of originating product for the purposes of the scheme of generalised tariff preferences in accordance with Article 70 of Commission Regulation (EEC) No 2454/93 (6), as last amended by Regulation (EC) No 444/2002 (7), should no longer be considered as sufficient working or processing to confer the status of originating product.
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 346, 31.12.2001, p. 1
(4) OJ L 357, 30.12.1998, p. 1.
(5) OJ L 60, 1.3.2001, p. 43.
(6) OJ L 253, 11.10.1993, p. 1.
(7) OJ L 68, 12.3.2002, p. 11.
(3) Consequently, the list set out in Article 70 of Regulation (EEC) No 2454/93 of operations considered as insufficient working or processing should be amended accordingly. Moreover, in the interests of consistency, the same amendments should be made to Article 101 of that Regulation, which concerns the countries or territories to which preferential tariff measures adopted unilaterally by the Community apply.
(4) The amendments to the harmonised system nomenclature entered into effect on 1 January 2002. The list of working or processing required to be carried out on non-originating products to confer originating status should be updated to take account of those changes, as should its introductory notes. Certain corrections are also required. In the interests of clarity, those texts should be republished in their entirety.
(5) The Andean Community and the Central American Common Market, which, pursuant to Article 72 of Regulation (EEC) No 2454/93, have benefited separately from regional cumulation of origin within the framework of the generalised system of preferences, have requested that, in order to foster industrial development in those regions, they be allowed to benefit jointly from the regional cumulation provisions. They have formed a common secretariat for this purpose, the Andean Community – Central American Common Market and Panama Permanent Joint Committee on Origin. All the countries of this new group have met the requirements of Article 72b of Regulation (EEC) No 2454/93, in particular as regards the submission of undertakings to comply with the rules in force and to provide the necessary administrative cooperation. It should therefore be made possible for that group to benefit from the regional cumulation provisions.
(6) Proofs of origin issued under the arrangements previously applicable for the Andean Community and the Central American Common Market should continue to be accepted within the limits of their validity.
(7) In order to avoid confusion, given that entitlement to regional cumulation does not always coincide with membership of regional groups, the names of regional groups should no longer be used to indicate the countries which may benefit from regional cumulation.
(8) The opportunity should be taken to make a correction in Article 76 of Regulation (EEC) No 2454/93.
(9) The time-limits for the production of a document showing that goods covered by an incomplete declaration qualify for a reduced or zero rate of import duty should be made more flexible.
(10) The management system for tariff quotas provides, as a measure to reduce the administrative burden and costs at importation and to promote uniformity of treatment, that certain tariff quotas are to be considered as critical. Experience with the system has demonstrated that the criteria used in determining the critical status can be further relaxed without a risk for the Community's own resources.
(11) The system of surveillance of preferential imports has proved to be suitable also for the surveillance of non-preferential imports and should therefore be extended to those imports.
(12) The state of implementation of the computerised transit system no longer justifies allowing traders to use the loading list as the descriptive part of transit declarations lodged by means of a data processing technique. That possibility should therefore be removed.
(13) It is appropriate to introduce provisions designed to develop, supplement and, where necessary, update the existing rules so that the provisions resulting from the recent reform of the Community/common transit procedure, and in particular those concerning termination of the operation, alternative proof and the enquiry procedure, can be used in conjunction with the TIR procedure.
(14) Regulation (EEC) No 2454/93 should also be aligned with the TIR Convention.
(15) With a view to improving the effectiveness and transparency of the procedure, provision should be made for the recovery procedure also to apply when the TIR carnet is used.
(16) The maximum amount that the guaranteeing associations in the Community are required to pay when they incur liability should be expressed in euro and set at EUR 60 000 per TIR carnet.
(17) In order to uphold the financial interests of the Community and of its Member States, provision should be made for a non-discharge notification, issued validly within a year by the competent customs administration to a guaranteeing association established in the Community, to be legally enforceable against other guaranteeing associations established in the Community if it transpires that they are liable under the first or second indent of Article 215(1) of Regulation (EEC) No 2913/92, hereinafter ‘the Code'.
(18) Although there is no change inthe rules laid down for the ATA procedure, the relevant provisions should be adapted in consequence of the amendment of the TIR rules.
(19) In accordance with Article 551(3) of Regulation (EEC) No 2454/93, for the purposes of determining the customs value of processed products declared for free circulation, the declarant may choose the customs value of the import goods plus the processing costs. In order to ensure that the import duties are levied in a uniform manner, the notion of processing costs should be clarified.
(20) Article 841 of that Regulation should be amended in order to allow the formalities for re-exportation to be carried out at the office of exit where goods are moved by ATA carnet under the temporary importation arrangements.
(21) Pursuant to Article 222(2) of the Code, it is appropriate, in cases where a customs debt is incurred by the removal of goods from customs supervision and there is more than one debtor, to lay down the conditions in which the obligation of certain debtors to pay duty is to be suspended. The duration of the suspension should be limited to one year but it should be possible to extend it in particular where debtors who are not benefiting from the suspension have contested the customs debt before the competent judicial authorities.
(22) Article 890 of Regulation (EEC) No 2454/93 provides that duties are to be repaid or remitted on imports eligible for Community treatment or preferential tariff treatment where a customs debt has been incurred as a result of release for free circulation of the goods and where the importer can produce a post-clearance document showing entitlement to such treatments at the time of the release for free circulation. That possibility should be extended to cases where a document showing entitlement to a favourable tariff treatment by reason of the nature of goods is produced after clearance. Indeed, the obligation to pay duty in such cases, where no deception or obvious negligence is involved, is disproportionate to the need for protection which the Common Customs Tariff is intended to provide.
(23) To avoid problems with interpretation, Article 900(2) and (3) of Regulation (EEC) No 2454/93 should be re-drafted. The new version should also be adapted to the current economic climate of vigorous competition. Accordingly, Article 900(2) should not automatically require the re-export of goods entitled to repayment or remission under Article 900(1) and should permit the goods to be destroyed or to be placed under the Community external transit procedure or the customs warehousing procedure or in a free zone or free warehouse, instead of being re-exported.
(24) Annex 25 to Regulation (EEC) No 2454/93, laying down the percentages of air transport costs to be included in the customs value, should be simplified and adjusted to take account of the enlarged customs territory of the Community following the accession of the new Member States.
(25) Annex 38 to Regulation (EEC) No 2454/93 contains in box 36 of the Single Administrative Document (SAD) the codes for the Tariff arrangements under which products are placed for free circulation.
(26) In the interests of clarity, it is necessary to add a specific code to be used for the temporary suspension on goods destined for civil aircraft and in respect of which an airworthiness certificate has been issued.
(27) Annex 67 to Regulation (EEC) No 2454/93 should be adapted to reflect the amendments to Annex 70.
(28) Annex 70 to Regulation (EEC) No 2454/93 should be amended in order to allow the use of an existing system for communication of information concerning processed agricultural products. Furthermore, the benefits resulting from the simplification of the ‘Information system – processing procedures (ISPP)' should be extended to those products. Finally, a specific economic reason code should be introduced for applications for inward processing authorisation involving non-sensitive goods.
(29) It is desirable to simplify the use of the customs procedure ‘processing under customs control' in the case of import goods which are processed into products which may benefit from the autonomous suspension of import duties on certain weapons and military equipment.
(30) Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(31) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is amended as follows:
(1) In Article 70, paragraph 1 is replaced by the following:
‘1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 69 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of 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, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.'
(2) In Article 72, paragraphs 3 and 4 are replaced by the following:
‘3. Regional cumulation shall apply to three separate regional groups of beneficiary countries benefiting from the generalised system of preferences:
(a) Group I: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam;
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.
4. The expression ‘regional group' shall be taken to mean Group I, Group II or Group III, as the case may be.'
(3) In Article 72b(1)(b), the second and third subparagraphs are replaced by the following:
‘This undertaking shall be transmitted to the Commission through the following Secretariats, as the case may be:
(i) Group I: the General Secretariat of the Association of South-East Asian Nations (ASEAN);
(ii) Group II: the Andean Community — Central American Common Market and Panama Permanent Joint Committee on Origin (Comité Conjunto Permanente de Origen Comunidad Andina – Mercado Común Centroamericano y Panamá);
(iii) Group III: the Secretariat of the South Asian Association for Regional Cooperation (SAARC).'
(4) In Article 76(4), the second sentence is replaced by the following:
‘It shall be decided on in accordance with the committee procedure.'
(5) In Article 101, paragraph 1 is replaced by the following:
‘1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 100 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of 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, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or territory or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.'
(6) In Article 256(1), the second subparagraph is replaced by the following:
‘In the case of a document required for the application of a reduced or zero rate of import duty, where the customs authorities have good reason to believe that the goods covered by the incomplete declaration may qualify for such reduced or zero rate of duty, a period longer than that provided for in the first subparagraph may, at the declarant's request, be granted for the production of the document, if justified in the circumstances. That period may not exceed four months from the date of acceptance of the declaration. It cannot be extended.'
(7) Article 308c is replaced by the following: ‘Article 308c
1. A tariff quota shall be considered as critical as soon as 75 % of the initial volume has been used, or at the discretion of the competent authorities.
2. By way of derogation from paragraph 1, a tariffquota shall be considered from the date of its opening as critical in any of the following cases: (a) it is opened for less than three months;
(b) tariff quotas having the same product coverage and origin and an equivalent quota period as the tariffquota in question (equivalent tariff quotas) have not been opened in the previous two years;
(c) an equivalent tariff quota opened in the previous two years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.
3. A tariff quota whose sole purpose is the application, under the rules of the WTO, of either a safeguard measure or a retaliatory measure shall be considered as critical as soon as 75 % of the initial volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous two years.'
(8) In Part II, Title I, Chapter 3, the title of Section 2 is replaced by the following:
‘Surveillance of imports'
(9) In Article 308d, paragraphs 1 and 2 are replaced by the following:
‘1. Where Community surveillance of imports is to be made, the Member States shall provide surveillance reports to the Commission at least once each month containing details of the quantities of products put into free circulation. At the Commission's request, Member States shall confine this data to imports with the benefit of preferential tariff arrangements.
2. The surveillance reports of the Member States shall indicate the quantities put into free circulation since the first day of the period concerned.'
(10) In Article 353, paragraph 2 is deleted.
(11) In Article 358, paragraph 2 is replaced by the following:
‘2. Where appropriate, the transit accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45b. This list shall form an integral part of the transit accompanying document.'
(12) In Part II, Title II, the title of Chapter 9 is replaced by the following:
‘Transport under the TIR or ATA procedure'.
(13) In Article 451, paragraph 1 is replaced by the following:
‘1. Where goods are transported from one point in the customs territory of the Community to another under the procedure for the international transport of goods under cover of TIR carnets (TIR Convention) or under cover of ATA carnets (ATA Convention), the customs territory of the Community shall, for the purposes of the rules governing the use of the TIR or ATA carnets for such transport, be considered to form a single territory.'
(14) In Article 453(2), ‘Articles 314 to 324' is replaced by ‘Articles 314b to 324f'.
(15) After Article 453, the following text is inserted:
‘S e c t i o n 2
The TIR procedure'.
(16) Articles 454 and 455 are replaced by the following: ‘Article 454
The provisions of this section apply to the transport of goods under cover of TIR carnets where import duties or other charges within the Community are involved.
Article 455
1. The customs authorities of the Member State of destination or exit shall return the appropriate part of Voucher No 2 of the TIR carnet to the customs authorities of the Member State of entry or departure without delay and at most within one month of the date when the TIR operation was terminated.
2. If the appropriate part of Voucher No 2 of the TIR carnet is not returned to the customs authorities of the Member State of entry or departure within two months of the date of acceptance of the TIR carnet, those authorities shall inform the guaranteeing association concerned, without prejudice to the notification to be made in accordance with Article 11(1) of the TIR Convention.
They shall also inform the holder of the TIR carnet, and shall invite both the latter and the guaranteeing association concerned to furnish proof that the TIR operation has been terminated.
3. The proof referred to in the second subparagraph of paragraph 2 may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination or exit identifying the goods and establishing that they have been presented at the customs office of destination or exit.
4. The TIR operation shall also be considered as having been terminated where the holder of the TIR carnet/guaranteeing association concerned presents, to the satisfaction of the customs authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.
Article 455a
1. Where the customs authorities of the Member State of entry or departure have not received proof within four months of the date of the acceptance of the TIR carnet that the TIR operation has been terminated, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the TIR operation or, where this is not possible, to establish whether a customs debt has been incurred, identify the debtor and determine the customs authorities responsible for entry in the accounts.
If the customs authorities receive information earlier that the TIR operation has not been terminated, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.
2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1.
3. To initiate the enquiry procedure, the customs authorities of the Member State of entry or departure
shall send the customs authorities of the Member State of destination or exit a request together with all the necessary information.
4. The customs authorities of the Member State of destination or exit shall respond without delay.
5. Where an enquiry establishes that the TIR operation was terminated correctly, the customs authorities of the Member State of entry or departure shall immediately inform the guaranteeing association and the holder of the TIR carnet and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.'
(17) In Part II, Title II, Chapter 9, ‘Section 2' and the title of the section are deleted.
(18) Articles 456 and 457 are replaced by the following: ‘Article 456
1. When an offence or irregularity under the TIR Convention gives rise to a customs debt in the Community, the provisions of this section shall apply mutatis mutandis to the other charges mentioned in Article 91(1)(a) of the Code.
2. Articles 450a, 450b and 450d shall apply mutatis mutandis to the recovery procedure relating to the use of the TIR carnet.
Article 457
1. For the purposes of Article 8(4) of the TIR Convention, when a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in the TIR operation up to a limit per TIR carnet of EUR 60 000 or the national currency equivalent thereof.
2. The guaranteeing association established in the Member State competent for recovery under Article 215 of the Code shall be liable for payment of the secured amount of the customs debt.
3. A valid notification of non-discharge of a TIR operation made by the customs authorities of one Member State, identified as competent for recovery under the third indent of Article 215(1) of the Code, to the guaranteeing association authorised by those authorities shall also be valid where the customs authorities of another Member State, identified as competent under the first or second indent of Article 215(1) of the Code, later proceed with recovery from the guaranteeing association authorised by those latter authorities.'
(19) In Part II, Title II, Chapter 9, the title of Section 3 is replaced by:
‘The ATA procedure'
(20) The following Articles 457c and 457d are inserted: ‘Article 457c
1. This Article shall apply without prejudice to the specific provisions of the ATA Convention concerning the liability of the guaranteeing associations when an ATA carnet is being used.
2. Where it is found that, in the course of or in connection with a transit operation carried out under cover of an ATA carnet, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.
3. Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was detected unless, within the period referred to in Article 457d(2), proof of the regularity of the operation or of the place where the offence or irregularity was actually committed is furnished to the satisfaction of the customs authorities.
Where no such proof is furnished and the said offence or irregularity is thus deemed to have been committed in the Member State in which it was detected, the duties and other charges relating to the goods concerned shall be levied by that Member State in accordance with Community or national provisions.
If the Member State where the said offence or irregularity was actually committed is subsequently determined, the duties and other charges (apart from those levied, pursuant to the second subparagraph, as own resources of the Community) to which the goods are liable in that Member State shall be returned to it by the Member State which had originally recovered them. In that case, any overpayment shall be repaid to the person who had originally paid the charges.
Where the amount of the duties and other charges originally levied and returned by the Member State which had recovered them is smaller than that of the duties and other charges due in the Member State where the offence or irregularity was actually committed, that Member State shall levy the difference in accordance with Community or national provisions.
The customs administrations of the Member States shall take the necessary measures to deal with any offence or irregularity and to impose effective penalties.
Article 457d
1. Where an offence or irregularity is found to have been committed in the course of or in connection with a transit operation carried out under cover of an ATA carnet, the customs authorities shall notify the holder of the ATA carnet and the guaranteeing association within the period prescribed in Article 6(4) of the ATA Convention.
2. Proof of the regularity of the operation carried out under cover of an ATA carnet within the meaning of the first subparagraph of Article 457c(3) shall be furnished within the period prescribed in Article 7(1) and (2) of the ATA Convention.
3. The proof referred to in paragraph 2 shall be furnished to the satisfaction of the customs authorities using one of the following methods:
(a) by production of a customs or commercial document certified by the customs authorities establishing that the goods in question have been presented at the office of destination;
(b) by the production of a customs document showing entry for a customs procedure in a third country, or a copy or photocopy thereof, certified as a true copy either by the body which endorsed the original document, or by the authorities of the third country concerned, or by the authorities of one of the Member States;
(c) by the evidence referred to in Article 8 of the ATA Convention.
The documents referred to in points (a) and (b) of the first subparagraph shall include information enabling the goods in question to be identified.'
(21) In Articles 458(2), 461(4) and 462(4), ‘Article 454(3)' is replaced by ‘Article 457c(3)'.
(22) In Article 551(3), the following sentence is added:
‘Processing costs means all costs incurred in making the processed products, including overheads and the value of any Community goods used.'
(23) Article 841 is replaced by the following: ‘Article 841
Where re-exportation is subject to a customs declaration, the provisions of Articles 788 to 796 shall apply mutatis mutandis, without prejudice to particular provisions which may apply when the previous customs procedure with economic impact is discharged.
Where an ATA carnet is used for re-exportation of goods under temporary importation, the customs declaration may be lodged at a customs office other than that referred to in the first sentence of Article 161(5) of the Code.'
(24) In Article 876a, the following paragraph 3 is added:
‘3. Where a customs debt is incurred under Article 203 of the Code, the customs authorities shall suspend the obligation of the person referred to in the fourth indent of paragraph 3 of that Article to pay the duties where at least one other debtor has been identified and the amount of the duties has also been communicated to him in accordance with Article 221 of the Code.
The suspension may be granted only on the condition that the person referred to in the fourth indent of Article 203(3) of the Code is not also covered by one of the other indents of the said paragraph and has not been obviously negligent in fulfilling his obligations.
The duration of the suspension shall be limited to one year. However, this period may be extended by the customs authorities for duly justified reasons.
The suspension shall be conditional on the lodging by the person for whose benefit it is granted of a valid security for the amount of the duties at stake, except where such a security covering the whole amount of duties at stake already exists and the guarantor has not been released from his undertakings. Such security need not be required where such a requirement would be likely, owing to the debtor's circumstances, to cause serious economic or social difficulties.'
(25) In Article 890, the first paragraph is replaced by the following:
‘The decision-making customs authority shall grant repayment or remission when:
(a) the request is accompanied with a certificate of origin, a movement certificate, a certificate of authenticity, an internal Community transit document or with any other appropriate document, indicating that the imported goods were eligible, at the time of acceptance of the declaration for free circulation, for Community treatment, preferential tariff treatment or favourable tariff treatment by reason of the nature of goods;
(b) the document thus produced refers specifically to the goods in question;
(c) all the conditions relating to acceptance of the said document are fulfilled;
(d) all the other conditions for the granting of the Community treatment, a preferential tariff treatment or of a favourable tariff treatment by reason of the nature of goods are fulfilled.'
(26) Article 900 is amended as follows:
(a) Paragraph 2 is replaced by the following:
‘2. Repayment or remission of import duties in the cases referred to in paragraph 1(c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the supervision of the customs authorities.
If requested, the decision-making authority shall permit re-export of the goods to be replaced by their destruction or by placing them under the external Community transit procedure, under the customs warehousing arrangements, or in a free zone or free warehouse.
Goods to be assigned one of these treatments shall be considered to be non-Community goods.
In this case, the customs authorities shall take all requisite measures to ensure that the goods placed in a customs warehouse, in a free zone or in a free warehouse may later be recognised as non-Community goods.'
(b) Paragraph 3 is deleted.
(27) Annex 14 is replaced by the text set out in Annex I to this Regulation.
(28) Annex 15 is replaced by the text set out in Annex II to this Regulation.
(29) Annex 25 is replaced by the text set out in Annex III to this Regulation.
(30) Annex 37a is amended in accordance with Annex IV to this Regulation.
(31) Annex 38 is amended in accordance with Annex V to this Regulation.
(32) Annex 44a is amended in accordance with Annex VI to this Regulation.
(33) Annex 45a is amended in accordance with Annex VII to this Regulation.
(34) Annex 67 is amended in accordance with Annex VIII to this Regulation.
(35) Annex 70 is amended in accordance with Annex IX to this Regulation.
(36) Annex 76 is amended in accordance with Annex X to this Regulation.
Article 2
The Commission shall, before 1 July 2004, evaluate the degree of implementation of the computerised transit system by traders. That evaluation shall be based on a report drawn up from information contributed by the Member States.
Article 3
1. This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
2. Points (2) and (3) of Article 1 shall apply from 1 June 2003.
Proofs of origin issued in accordance with the provisions applicable before 1 June 2003 shall continue to be accepted after that date within the limits of their validity.
3. Points (10), (11), (30), (32) and (33) of Article 1 shall apply from 1 January 2005.
However, on the basis of the evaluation provided for in Article 2, that date may be deferred by decision adopted in accordance with the committee procedure.
4. Points (12) to (21) of Article 1 shall apply from 1 September 2003.
5. Point (29) of Article 1 shall apply from 1 May 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States. of 21 May 2003
Done at Brussels, 21 May 2003.
For the Commission
Frédérik BOLKESTEIN
Member of the Commission
ANNEX I
‘ANNEX 14
INTRODUCTORY NOTES TO THE LIST IN ANNEX 15
Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Articles 69 and 100.
Note 2:
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
Note 3:
3.1. The provisions of Articles 69 and 100, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or republic or in the Community.
Example:
An engine of heading 8407, for which the rule states that the value of the non originating materials which may be incorporated may not exceed 40 % of the ex works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.
If this forging has been forged in the beneficiary country or republic from a non originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the beneficiary country or republic. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
However, the expression “Manufacture from materials of any heading, including other materials of heading ...” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles.)
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4:
4.1. The term “natural fibres” is used in the list to refer to fibres other than artificial 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.
4.2. 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.
4.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 5:
5.1. 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 5.3 and 5.4 below.)
5.2. However, the tolerance mentioned in Note 5.1 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:
— silk;
— - wool;
— coarse animal hair;
— fine animal hair;
— horsehair;
— cotton;
— paper-making materials and paper;
— flax;
— true hemp;
— jute and other textile bast fibres;
— sisal and other textile fibres of the genus Agave;
— coconut, abaca , ramie and other vegetable textile fibres;
— - synthetic man-made filaments;
— - artificial man-made filaments;
— current-conducting filaments;
— synthetic man-made staple fibres of polypropylene;
— synthetic man-made staple fibres of polyester;
— - synthetic man-made staple fibres of polyamide;
— synthetic man-made staple fibres of polyacrylonitrile;
— synthetic man-made staple fibres of polyimide;
— synthetic man-made staple fibres of polytetrafluoroethylene;
— synthetic man-made staple fibres of poly(phenylene sulphide);
— synthetic man-made staple fibres of poly(vinyl chloride);
— - other synthetic man-made staple fibres;
— - artificial man-made staple fibres of viscose;
— - other artificial man-made staple fibres;
— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;
— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;
— other products of heading 5605. 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 (which require manufacture from chemical materials or textile pulp) 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 (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided 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 a only 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.
5.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as 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.
6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process (1);
(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;
(i) isomerisation.
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
7.2. 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 (1);
(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.
(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.
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.'
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
ANNEX II
ANNEX 15
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATINGMATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status |
(1) | (2) | (3) or (4) |
Chapter 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained |
Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained |
Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained |
ex Chapter 4 0403 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which all the materials of Chapter 4 used are wholly obtained Manufacture in which: – all the materials of Chapter 4 used are wholly obtained, – all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and – the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
ex Chapter 5 ex 0502 | Products of animal origin, not elsewhere specified or included; except for: Prepared pigs', hogs' or boars' bristles and hair | Manufacture in which all the materials of Chapter 5 used are wholly obtained Cleaning, disinfecting, sorting and straightening of bristles and hair |
Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which: – all the materials of Chapter 6 used are wholly obtained, and – the value of all the materials used does not exceed 50 % of the ex-works price of the product |
(1) | (2) | (3) or (4) |
Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained |
Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which: – all the fruit and nuts used are wholly obtained, and – the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product |
ex Chapter 9 | Coffee, tea, maté and spices; except for: | Manufacture in which all the materials of Chapter 9 used are wholly obtained |
0901 0902 ex 0910 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured Mixtures of spices | Manufacture from materials of any heading Manufacture from materials of any heading Manufacture from materials of any heading |
Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained |
ex Chapter 11 ex 1106 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained 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 | Manufacture in which all the materials of Chapter 12 used are wholly obtained |
1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example; balsams) | Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product |
(1) | (2) | (3) or (4) |
1302 | Vegetable saps and extracts; pectic | |
substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: – Mucilages and thickeners, modified, derived from vegetable products – Other | Manufacture from non-modified mucilages and thickeners Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used are wholly obtained |
ex Chapter 15 1501 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: | Manufacture from materials of any heading, except that of the product |
1502 | – Fats from bones or waste – Other Fats of bovine animals, sheep or goats, other than those of heading 1503 – Fats from bones or waste – Other | Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 Manufacture in which all the materials of Chapter 2 used are wholly obtained |
(1) | (2) | (3) or (4) |
1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: – Solid fractions – Other | Manufacture from materials of any heading, including other materials of heading 1504 Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
|
ex 1505 | Refined lanolin | Manufacture from crude wool grease of heading 1505 |
1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: – Solid fractions – Other | Manufacture from materials of any heading, including other materials of heading 1506 Manufacture in which all the materials of Chapter 2 used are wholly obtained
|
1507 to 1515 | Vegetable oils and their fractions: | Manufacture from materials of any heading, except that of the product Manufacture from other materials of headings 1507 to 1515 Manufacture in which all the vegetable materials used are wholly obtained |
1516 | – Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption – Solid fractions, except for that of jojoba oil – Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | Manufacture in which: – all the materials of Chapter 2 used are wholly obtained, and – all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used |
continúa
(1) | (2) | (3) or (4) |
1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture in which: – all the materials of Chapters 2 and 4 used are wholly obtained, and – all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used |
Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Manufacture: – from animals of Chapter 1, and/or – in which all the materials of Chapter 3 used are wholly obtained |
ex Chapter 17 ex 1701 | Sugars and sugar confectionery; except for: Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | Manufacture from materials of any heading, except that of the product Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: – Chemically-pure maltose and fructose – Other sugars in solid form, containing added flavouring or colouring matter – Other | Manufacture from materials of any heading, including other materials of heading 1702 Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Manufacture in which all the materials used are originating |
ex 1703 | Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex works price of the product |
(1) | (2) | (3) or (4) |
1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture: from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
Chapter 18 | Cocoa and cocoa preparations | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: – Malt extract – Other | Manufacture from cereals of Chapter 10 Manufacture: – from materials of any heading, except that of the product, and – in which the value of the materials of each of Chapters 4 and 17 used does not exceed 30 % of the ex-works price of the product |
1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: – Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained |
(1) | (2) | (3) or (4) |
1902 (cont'd) | – Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which: – all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, andall the materials of Chapters 2 and 3 used are wholly obtained – all the materials of Chapters 2 and 3 used are wholly obtained |
1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | Manufacture from materials of any heading, except potato starch of heading 1108 |
1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | Manufacture: – from materials of any heading, except those of heading 1806, – in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 |
ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used are wholly obtained |
ex 2001 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product |
ex 2004 and ex 2005 | Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product |
2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works priceof the product |
(1) | (2) | (3) or (4) |
2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
ex 2008 | – Nuts, not containing added sugar or spirits – Peanut butter; mixtures based on cereals; palm hearts; maize (corn) Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen | Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product Manufacture from materials of any heading, except that of the product Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
ex Chapter 21 | Miscellaneous edible preparations, except for: | Manufacture from materials of any heading, except that of the product |
2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | Manufacture: – from materials of any heading, except that of the product, and – in which all the chicory used is wholly obtained |
(1) | (2) | (3) or (4) |
2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: – Sauces and preparations therefor; mixed condiments and mixed seasonings – Mustard flour and meal and prepared mustard | Manufacture 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 |
ex 2104 | Soups and broths and preparations therefor | Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 |
2106 | Food preparations not elsewhere specified or included | Manufacture: – from materials of any heading, except that of the product, and – in which the value of the materials of each of Chapters 4 and 17 used does not exceed 30 % of the ex-works price of the product |
ex Chapter 22 | Beverages, spirits and vinegar; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which all the grapes or materials derived from grapes used are wholly obtained |
2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | Manufacture: – from materials of any heading, except that of the product, – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and – in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating |
(1) | (2) | (3) or (4) |
2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | Manufacture: – from materials of any heading, except heading 2207 or 2208, and – in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | Manufacture: – from materials of any heading, except heading 2207 or 2208, and – in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
ex Chapter 23 ex 2301 | Residues and waste from the food industries; prepared animal fodder; except for: Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Manufacture from materials of any heading, except that of the product Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained |
ex 2303 | Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used is wholly obtained |
ex 2306 | Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used are wholly obtained |
2309 | Preparations of a kind used in animal feeding | Manufacture in which: – all the cereals, sugar or molasses, meat or milk used are originating, and – all the materials of Chapter 3 used are wholly obtained |
(1) | (2) | (3) or (4) |
ex Chapter 24 2402 | Tobacco and manufactured tobacco substitutes; except for: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which all the materials of Chapter 24 used are wholly obtained Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
ex 2403 | Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
ex Chapter 25 ex 2504 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: Natural crystalline graphite, with enriched carbon content, purified and ground | Manufacture from materials of any heading, except that of the product Enriching of the carbon content, purifying and grinding of crude crystalline graphite |
ex 2515 | Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm |
ex 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm |
ex 2518 | Calcined dolomite | Calcination of dolomite not calcined |
ex 2519 | Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and 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 |
ex 2520 | Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
ex 2524 | Natural asbestos fibres | Manufacture from asbestos concentrate |
ex 2525 | Mica powder | Grinding of mica or mica waste |
(1) | (2) | (3) or (4) |
ex 2530 | Earth colours, calcined or powdered | Calcination or grinding of earth colours |
Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product |
ex Chapter 27 ex 2707 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | Manufacture from materials of any heading, except that of the product Operations of refining and/or one or more specific process(es) (1) 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 |
ex 2709 | Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials |
2710 | Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified orincluded, containing by weight 70 % ormore of petroleum oils or of oilsobtained from bituminous materials,these oils being the basic constituents ofthe preparations; waste oils | Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials 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 |
2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials 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 |
(1) | (2) | (3) or (4) |
2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Operations of refining and/or one or more specific process(es) (2) 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 |
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) (1) 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 |
2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | Operations of refining and/or one or more specific process(es) (1) 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 |
2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example; bituminous mastics, cut-backs) | Operations of refining and/or one or more specific process(es) (1) 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 |
(1) | (2) | (3) or (4) | |
ex Chapter 28 ex 2805 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: “Mischmetall” | 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 Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 2833 ex 2840 | Aluminium sulphate Sodium perborate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 29 | Organic chemicals; except for: | Manufacture 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 2901 | Acyclic hydrocarbons for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (1) 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 |
(1) | (2) | (3) or (4) | |
ex 2902 | Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | Operations of refining and/or one or Manufacture from materials of any more specific process(es) (1) 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 | |
ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of anyheading, 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 | Manufacture in which the value of all the materials used does not exceed 40 % 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 derivatives | 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 2932 | – Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives – Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 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 |
2933 | Heterocyclic compounds with nitrogen hetero-atom(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 | Manufacture in which the value of all he materials used does not exceed 40 % 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 and 2934 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 2939 | Concentrates of poppy straw containing not less than 50 % by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
(1) | (2) | (3) or (4) |
ex Chapter 30 | Pharmaceutical products; except for: | 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 |
3002 | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: – Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale – Other: – – Human blood – – Animal blood prepared for therapeutic or prophylactic uses – – Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
3002 (cont'd) | – – Haemoglobin, blood globulins and serum globulins – – Other | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |
3003 and 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006): – Obtained from amikacin of heading 2941 – Other | Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product Manufacture: – from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 3006 | Waste pharmaceuticals specified in note 4(k) to Chapter 30 | The origin of the product in its original classification shall be retained | |
ex Chapter 31 | Fertilizers; except for: | 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
ex 3105 | Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate | 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, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: | Manufacture 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3201 | Tannins and their salts, ethers, esters and other derivatives | Manufacture from tanning extracts of vegetable origin | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3205 | Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakes (3) | Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | Manufacture 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different ‘group' (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for: | 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3403 | Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Operations of refining and/or one or more specific process(es) (1) 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 | |
3404 | Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax – Other | Manufacture from materials of any heading, except 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 Manufacture from materials of any heading, except: – hydrogenated oils having the character of waxes of heading 1516, – fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and – materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for: | 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: – Starch ethers and esters – Other | Manufacture from materials of any heading, including other materials of heading 3505 Manufacture from materials of any heading, except those of heading 1108 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3507 | Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 37 | Photographic or cinematographic goods; except for: | Manufacture 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: – Instant print film for colour photography, in packs – Other | Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | Manufacture from materials of any heading, except those of headings 3701 and 3702 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3704 | Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture from materials of any heading, except those of headings 3701 to 3704 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 38 | Miscellaneous chemical products; except for: | Manufacture from materials of any heading, except that of the product. | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3801 | – Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes – Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils | 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3803 | Refined tall oil | Refining of crude tall oil | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
ex 3805 | Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3806 | Ester gums | Manufacture from resin acids | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex 3807 | Wood pitch (wood tar pitch) | Distillation of wood tar | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: – Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals – Other | Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3820 | Anti-freezing preparations and prepared de-icing fluids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: – Industrial monocarboxylic fatty acids, acid oils from refining – Industrial fatty alcohols | Manufacture from materials of any heading, except that of the product Manufacture from materials of any heading, including other materials of heading 3823 |
(1) | (2) | (3) or (4) | |
3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: – The following of this heading: – – Prepared binders for foundry moulds or cores based on natural resinous products – – Naphthenic acids, their water- insoluble salts and their esters – – Sorbitol other than that of heading 2905 – – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts – – Ion exchangers – – - Getters for vacuum tubes – – Alkaline iron oxide for the purification of gas – – Ammoniacal gas liquors and spent oxide produced in coal gas purification – – - Sulphonaphthenic acids, their water-insoluble salts and their esters – – - Fusel oil and Dippel's oil – – Mixtures of salts having different anions – – Copying pastes with a basis of gelatin, whether or not on a paper or textile backing – Other | Manufacture 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 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
3901 to 3915 | Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content – Other | Manufacture in which: – the value of all the materials used does not exceed 50 % of the ex-works price of the product, and – within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) | Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
ex 3907 | – Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) – Polyester | 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 (5) Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) | |
3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | Manufacture in which the value of all 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 (5) Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
3916 to 3921 | Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: – Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked – Other: – – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content – – Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product Manufacture in which: – the value of all the materials used does not exceed 50 % of the ex-works price of the product, and – within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
ex 3916 and ex 3917 | Profile shapes and tubes | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) Manufacture in which: – the value of all the materials used does not exceed 50 % of the ex-works price of the product, and – within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
ex 3920 | – Ionomer sheet or film – Sheets of regenerated cellulose, polyamides or polyethylene | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
ex 3921 | Foils of plastic, metallised | Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
3922 to 3926 | Articles of plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
ex 4001 | Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product | |
4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: – Retreaded pneumatic, solid or cushion tyres, of rubber – Other | Retreading of used tyres Manufacture from materials of any heading, except those of headings 4011 and 4012 | |
ex 4017 | Articles of hard rubber | Manufacture from hard rubber | |
ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
ex 4102 | Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | |
4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Retanning of tanned leather or Manufacture from materials of any heading, except that of the product | |
4107, 4112 and 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 | Manufacture from materials of any heading, except headings 4104 to 4113 |
(1) | (2) | (3) or (4) | |
ex 4114 | Patent leather and patent laminated leather; metallised leather | Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product | |
Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the product | |
ex Chapter 43 ex 4302 | Furskins and artificial fur; manufactures thereof; except for: Tanned or dressed furskins, assembled: – Plates, crosses and similar forms – Other | Manufacture from materials of any heading, except that of the product Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | |
4303 | Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled, tanned or dressed furskins Manufacture from non-assembled tanned or dressed furskins of heading 4302 | |
ex Chapter 44 ex 4403 | Wood and articles of wood; wood charcoal; except for: Wood roughly squared | Manufacture from materials of any heading, except that of the product Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | |
ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or 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 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or end- jointing |
(1) | (2) | (3) or (4) | |
ex 4409 | Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: – Sanded or end-jointed – Beadings and mouldings | Sanding or end-jointing Beading or moulding | |
ex 4410 toex 4413 | Beadings and mouldings, includingmoulded skirting and other mouldedboards | Beading or moulding | |
ex 4415 | Packing cases, boxes, crates, drums andsimilar packings, of wood | Manufacture from boards not cut to size | |
ex 4416 | Casks, barrels, vats, tubs and othercoopers' products and parts thereof, ofwood | Manufacture from riven staves, notfurther worked than sawn on the twoprincipal surfaces | |
ex 4418 | – Builders' joinery and carpentry ofwood – Beadings and mouldings | Manufacture from materials of anyheading, except that of the product. However, cellular wood panels, shingles and shakes may be usedBeading or moulding | |
ex 4421 | Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading 4409 | |
ex Chapter 45 4503 | Cork and articles of cork; except for: Articles of natural cork | Manufacture from materials of any heading, except that of the product Manufacture from cork of heading 4501 | |
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the product |
(1) | (2) | (3) or (4) | |
Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste andscrap) paper or paperboard | Manufacture from materials of any heading, except that of the product | |
ex Chapter 48 ex 48114816 | Paper and paperboard; articles of paper pulp, of paper or of paperboard; exceptfor:Paper and paperboard, ruled, lined orsquared onlyCarbon paper, self-copy paper and othercopying or transfer papers (other thanthose of heading 4809), duplicatorstencils and offset plates, of paper, whether or not put up in boxes | Manufacture from materials of any heading, except that of the productManufacture from paper-makingmaterials of Chapter 47Manufacture from paper-makingmaterials of Chapter 47 | |
4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 4818 | Toilet paper | Manufacture from paper-making materials of Chapter 47 | |
ex 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 4820 | Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 |
(1) | (2) | (3) or (4) | |
ex Chapter 49 4909 | Printed books, newspapers, pictures and other products of the printing industry;manuscripts, typescripts and plans;except for:Printed or illustrated postcards; printedcards bearing personal greetings,messages or announcements, whether ornot illustrated, with or withoutenvelopes or trimmings | Manufacture from materials of any heading, except that of the productManufacture from materials of anyheading, except those of headings 4909and 4911 | |
4910 | Calendars of any kind, printed, including calendar blocks:– Calendars of the “perpetual” type orwith replaceable blocks mounted onbases other than paper or paperboard – Other | Manufacture: – from materials of any heading, exceptthat of the product, and– 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, except those of headings 4909 and 4911 | |
ex Chapter 50 ex 5003 | Silk; except for: Silk waste (including cocoons unsuitable | Manufacture from materials of any heading, except that of the productCarding or combing of silk waste | |
5004 to | for reeling, yarn waste and garnetted stock), carded or combedSilk yarn and yarn spun from silk waste | Manufacture from (7): | |
ex 5006 | – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– other natural fibres, not carded orcombed or otherwise prepared forspinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5007 | Woven fabrics of silk or of silk waste: – Incorporating rubber thread – Other | Manufacture from single yarn (7) Manufacture from (7): – coir yarn,– natural fibres,– man-made staple fibres, not carded orcombed or otherwise prepared forspinning,– chemical materials or textile pulp, or– paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product | |
ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; exceptfor: | Manufacture from materials of any heading, except that of the productManufacture from (7): | |
5106 to 5110 | Yarn of wool, of fine or coarse animal hair or of horsehair | – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– natural fibres, not carded or combedor otherwise prepared for spinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5111 to 5113 | Woven fabrics of wool, of fine or coarse animal hair or of horsehair:– Incorporating rubber thread – Other | Manufacture from single yarn (7) Manufacture from (7): – coir yarn,– natural fibres,– man-made staple fibres, not carded orcombed or otherwise prepared forspinning,– chemical materials or textile pulp, or– paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product | |
ex Chapter 52 | Cotton; except for: Yarn and thread of cotton | Manufacture from materials of any heading, except that of the productManufacture from (7): | |
5204 to 5207 | – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– natural fibres, not carded or combedor otherwise prepared for spinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5208 to 5212 | Woven fabrics of cotton: | ||
– Incorporating rubber thread – Other | Manufacture from single yarn (7) Manufacture from (7):– coir yarn,– natural fibres,– man-made staple fibres, not carded orcombed or otherwise prepared forspinning,– chemical materials or textile pulp, or– paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product | ||
ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; exceptfor: | Manufacture from materials of any heading, except that of the productManufacture from (7): | |
5306 to 5308 | Yarn of other vegetable textile fibres; paper yarn | – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– natural fibres, not carded or combedor otherwise prepared for spinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5309 to 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:– Incorporating rubber thread – Other | Manufacture from single yarn (7) | |
5401 to 5406 | Yarn, monofilament and thread of man-made filaments | Manufacture from (7): – coir yarn,– natural fibres,– man-made staple fibres, not carded orcombed or otherwise prepared forspinning,– chemical materials or textile pulp, or– paper orPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the productManufacture from (7): – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– natural fibres, not carded or combedor otherwise prepared for spinning,– chemical materials or textile pulp, or– paper-making materials | |
5407 and 5408 | Woven fabrics of man-made filament yarn: – Incorporating rubber thread – Other | Manufacture from single yarn (7) Manufacture from (7): – coir yarn,– natural fibres,– man-made staple fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or – paper orPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product | |
5501 to 5507 | Man-made staple fibres | Manufacture from chemical materials or textile pulp | |
5508 to 5511 | Yarn and sewing thread of man-made staple fibres | Manufacture from (7): – raw silk or silk waste, carded or combed or otherwise prepared forspinning,– natural fibres, not carded or combedor otherwise prepared for spinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5512 to 5516 | Woven fabrics of man-made staple fibres: – Incorporating rubber thread– Other | Manufacture from single yarn (7) Manufacture from (7):– coir yarn,– natural fibres,– man-made staple fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanentfinishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product | |
ex Chapter 56 5602 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cablesand articles thereof; except for:Felt, whether or not impregnated, coated, covered or laminated: | Manufacture from (7): – coir yarn,– natural fibres,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
5602 (cont'd) | – Needleloom felt | Manufacture from (7): – natural fibres, or – chemical materials or textile pulpHowever:– polypropylene filament ofheading 5402,– polypropylene fibres of heading 5503or 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 that their total value does not exceed 40 % of the ex-works price of the product | |
5604 | – Other Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated,coated, covered or sheathed with rubberor plastics:– Rubber thread and cord, textilecovered– Other | Manufacture from (7):– natural fibres,– man-made staple fibres made fromcasein, or– chemical materials or textile pulp Manufacture from rubber thread or cord, not textile coveredManufacture from (7):– natural fibres, not carded or combedor otherwise processed for spinning,– chemical materials or textile pulp, or– paper-making materials |
(1) | (2) | (3) or (4) | |
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 | Manufacture from (7): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, – chemical materials or textile pulp, or – paper-making materials | |
5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimpedhorsehair yarn); chenille yarn (includingflock chenille yarn); loop wale-yarn | Manufacture from (7): – natural fibres, – man-made staple fibres, not carded orcombed or otherwise processed forspinning,– chemical materials or textile pulp, or– paper-making materials | |
Chapter 57 | Carpets and other textile floor coverings: – Of needleloom felt | Manufacture from (7): – natural fibres, or– chemical materials or textile pulpHowever:– polypropylene filament ofheading 5402,– polypropylene fibres of heading 5503or 5506, or – polypropylene filament tow of heading 5501,of which the denomination in all casesof a single filament or fibre is less than9 decitex, may be used, provided thattheir total value does not exceed 40 % ofthe ex-works price of the productJute fabric may be used as a backing |
(1) | (2) | (3) or (4) | |
Chapter 57 (cont'd) | – Of other felt – Other | Manufacture from (7): – natural fibres, not carded or combedor otherwise processed for spinning,or – chemical materials or textile pulp Manufacture from (7):– coir yarn or jute yarn,– synthetic or artificial filament yarn,– natural fibres, or– man-made staple fibres, not carded orcombed or otherwise processed forspinningJute fabric may be used as a backing | |
ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;embroidery; except for:– Combined with rubber thread– Other | Manufacture from single yarn (7) Manufacture from (7):– natural fibres,– man-made staple fibres, not carded orcombed or otherwise processed forspinning, or– chemical materials or textile pulporPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided that thevalue of the unprinted fabric used doesnot exceed 47,5 % of the ex-works priceof the product |
(1) | (2) | (3) or (4) | |
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 | |
5810 | Embroidery in the piece, in strips or in motifs | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Manufacture from yarn | |
5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: – Containing not more than 90 % by weight of textile materials – Other | Manufacture from yarn Manufacture from chemical materials or textile pulp | |
5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
(1) | (2) | (3) or (4) | |
5904 | Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarn (7) | |
5905 | Textile wall coverings: – Impregnated, coated, covered or laminated with rubber, plastics or other materials – Other | Manufacture from yarn Manufacture from (7): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, 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 | |
5906 | Rubberised textile fabrics, other than those of heading 5902: – Knitted or crocheted fabrics | Manufacture from (7): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp |
5906 (cont'd) | – Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials – Other | Manufacture from chemical materials Manufacture from yarn | |
5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, 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 | |
5908 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: – Incandescent gas mantles, impregnated – Other | Manufacture from tubular knitted gas-mantle fabric Manufacture from materials of any heading, except that of the product | |
5909 to 5911 | Textile articles of a kind suitable for industrial use: – Polishing discs or rings other than of felt of heading 5911 | Manufacture from yarn or waste fabrics or rags of heading 6310 |
5909 to 5911 (cont'd) | – Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 – Other | Manufacture from (7): – coir yarn, – the following materials: – - yarn of polytetrafluoroethylene O, – – yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, – – yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid, – – monofil of polytetrafluoroethylene (8), – – yarn of synthetic textile fibres of poly(p-phenylene terephthalamide), – – glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8), – – copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 cyclohexanediethanol and isophthalic acid, – – natural fibres, – – man-made staple fibres not carded or combed or otherwise processed for spinning, or – – chemical materials or textile pulp Manufacture from (7): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp |
Chapter 60 | Knitted or crocheted fabrics | Manufacture from (7): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp | |
Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: – Obtained by sewing 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 – Other | Manufacture from yarn (7) (9) Manufacture from (7): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp | |
ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | Manufacture from yarn (7) (9) | |
ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 | Women's, girls' and babies' clothing and clothing accessories for babies, embroidered | Manufacture from yarn (9) 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 (9) | |
ex 6210 and ex 6216 | Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarn (9) or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9) |
6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: – Embroidered – Other | Manufacture from unbleached single yarn (7) (9) 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 (9) Manufacture from unbleached single yarn (7) (9) or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product | |
6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: – Embroidered – Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarn (9) 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 (9) Manufacture from yarn (9) or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9) |
6217 (cont'd) | – Interlinings for collars and cuffs, cut out – Other | 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 yarn (9) | |
ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product | |
6301 to 6304 | Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: – Of felt, of nonwovens – Other: – – Embroidered – – Other | Manufacture from (7): – natural fibres, or – chemical materials or textile pulp Manufacture from unbleached single yarn (9) (10) or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product Manufacture from unbleached single yarn (9) (10) | |
6305 | Sacks and bags, of a kind used for the packing of goods | Manufacture from (7): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp |
6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: – Of nonwovens – Other | Manufacture from (7) (9): – natural fibres, or – chemical materials or textile pulp Manufacture from unbleached single yarn (7) (9) | |
6307 | Other made-up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
6308 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered 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 that their total value does not exceed 15 % of the ex-works price of the set | |
ex Chapter 64 | Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 | |
6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture from materials of any heading, except that of the product | |
ex Chapter 65 | Headgear and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
6503 | Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed | Manufacture from yarn or textile fibres (9) | |
6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | Manufacture from yarn or textile fibres (9) |
ex Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture from materials of any heading, except that of the product | |
ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: | Manufacture from materials of any heading, except that of the product | |
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 | Manufacture from materials of any heading, except that of the product | |
ex Chapter 70 | Glass and glassware; except for: | Manufacture from materials of any heading, except that of the product | |
ex 7003, ex 7004 and ex 7005 | Glass with a non-reflecting layer | Manufacture from materials of heading 7001 | |
7006 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: – Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11) – Other | Manufacture from non-coated glass-plate substrate of heading 7006 Manufacture from materials of heading 7001 |
7007 | Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading 7001 | |
7008 | Multiple-walled insulating units of glass | Manufacture from materials of heading 7001 | |
7009 | Glass mirrors, whether or not framed, including rear-view mirrors | 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 productor or Cutting of glassware, provided that 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 used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that 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 | |
ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: | Manufacture from materials of any heading, except that of the product | |
ex 7101 | Natural or cultured pearls, graded and temporarily strung for convenience of transport | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
ex 7102, ex 7103 and ex 7104 | Worked precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones | |
7106, 7108 and 7110 | Precious metals: – Unwrought – Semi-manufactured or in powder form | Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 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 | |
7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price 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 that the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
7207 | Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 | |
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 of heading 7206 |
7217 | Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading 7207 | |
ex 7218, 7219 to 7222 | Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms of heading 7218 | |
7223 | Wire of stainless steel | Manufacture from semi-finished materials of heading 7218 | |
ex 7224, 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 ingots or other primary forms of heading 7206, 7218 or 7224 | |
7229 | Wire of other alloy steel | Manufacture from semi-finished materials of heading 7224 | |
ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
ex 7301 | Sheet piling | Manufacture from materials of heading 7206 | |
7302 | Railway or tramway track construction material of iron or steel, the following:rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading 7206 | |
7304, 7305 and 7306 | Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading 7206, 7207, 7218 or 7224 | |
ex 7307 | Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts | 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 chain | 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 | |
ex Chapter 74 | Copper and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
7401 | Copper mattes; cement copper (precipitated copper) | Manufacture from materials of any heading, except that of the product | |
7402 | Unrefined copper; copper anodes for electrolytic refining | Manufacture from materials of any heading, except that of the product | |
7403 | Refined copper and copper alloys, unwrought: – Refined copper – Copper alloys and refined copper containing other elements | Manufacture from materials of any heading, except that of the product Manufacture from refined copper, unwrought, or waste and scrap of copper | |
7404 | Copper waste and scrap | Manufacture from materials of any heading, except that of the product | |
7405 | Master alloys of copper | Manufacture from materials of any heading, except that of the product | |
ex Chapter 75 | Nickel and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
7501 to 7503 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap | Manufacture from materials of any heading, except that of the product | |
ex Chapter 76 | Aluminium and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
7601 | Unwrought aluminium | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium | |
7602 | Aluminium waste or scrap | Manufacture from materials of any heading, except that of the product | |
ex 7616 | Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium | Manufacture: – from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
Chapter 77 | Reserved for possible future use in the HS | ||
ex Chapter 78 | Lead and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
7801 | Unwrought lead: – Refined lead – Other | Manufacture from “bullion” or “work” lead Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used | |
7802 | Lead waste and scrap | Manufacture from materials of any heading, except that of the product | |
ex Chapter 79 | Zinc and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
7901 | Unwrought zinc | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used | |
7902 | Zinc waste and scrap | Manufacture from materials of any heading, except that of the product |
ex Chapter 80 | Tin and articles thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
8001 | Unwrought tin | Manufacture from materials of any heading, except that of the product. | |
8002 and 8007 | Tin waste and scrap; other articles of tin | However, waste and scrap of heading 8002 may not be used Manufacture from materials of any heading, except that of the product | |
Chapter 81 | Other base metals; cermets; articles thereof: – Other base metals, wrought; articles thereof – Other | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product Manufacture from materials of any heading, except that of the product | |
ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | Manufacture from materials of any heading, except that of the product | |
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 that their total value does not exceed 15 % of the ex-works price of the set |
8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example; for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | 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 | |
8208 | Knives and cutting blades, for machines or for mechanical appliances | 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 | |
ex 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 | 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 or pedicure 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 | |
ex Chapter 83 | Miscellaneous articles of base metal; except for: | Manufacture from materials of any heading, except that of the product |
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 that 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 | |
that their total value does not exceed 30 % of the ex-works price of the product | |||
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | Manufacture: – 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 in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 8401 | Nuclear fuel elements | Manufacture from materials of any heading, except that of the product (12) | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8403 and ex 8404 | Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers | Manufacture from materials of any heading, except those of headings 8403 and 8404 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
8406 | Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 % 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 40 % of the ex-works price of the product | |
8408 | Compression-ignition internal com- bustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8411 | Turbo-jets, turbo-propellers and other gas turbines | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8412 | Other engines and motors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex 8413 | Rotary positive displacement pumps | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
ex 8414 | Industrial fans, blowers and the like | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8415 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | Manufacture: – from materials of any heading, except that of the product, – in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
ex 8419 | Machines for wood, paper pulp, paper and paperboard industries | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8423 | Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8425 to 8428 | Lifting, handling, loading or unloading machinery | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8429 | Self-propelled bulldozers, angledozers,graders, levellers, scrapers, mechanicalshovels, excavators, shovel loaders,tamping machines and road rollers:– Road rollers– Other | Manufacture in which the value of allthe materials used does not exceed 40 %of the ex-works price of the productManufacture in which:– the value of all the materials useddoes not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of heading 8431 useddoes not exceed 10 % of the ex-worksprice of the product | Manufacture in which the value of allthe materials used does not exceed 30 %of the ex-works price of the product |
8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 8431 | Parts suitable for use solely or principally with road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of the same heading asthe product used does not exceed25 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of the same heading asthe product used does not exceed25 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8444 to 8447 | Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex 8448 | Auxiliary machinery for use with machines of headings 8444 and 8445 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8452 | Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers speciallydesigned for sewing machines; sewingmachine needles: – Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg withmotor | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product,– the value of all the non-originatingmaterials used in assembling the head(without motor) does not exceed thevalue of all the originating materialsused, and– the thread-tension, crochet and zigzagmechanisms used are originating |
8452 (cont'd) | – Other | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
8456 to 8466 | Machine-tools and machines and their parts and accessories of headings 8456 to 8466 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8469 to 8472 | Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
8482 | Ball or roller bearings | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8484 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8485 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, notspecified or included elsewhere in thisChapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders andreproducers, television image and soundrecorders and reproducers, and parts andaccessories of such articles; except for: | Manufacture: – from materials of any heading, exceptthat of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
8501 | Electric motors and generators (excluding generating sets)
| Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
|
8502 | Electric generating sets and rotary converters | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of headings 8501and 8503 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 8504 | Power supply units for automatic data-processing machines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex 8518 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric soundamplifier sets | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– the value of all the non-originatingmaterials used does not exceed thevalue of all the originating materialsused | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8519 | Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8520 | Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8523 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
8524 | Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices andmasters for the production of records,but excluding products of Chapter 37: |
8524 (cont'd) | – Matrices and masters for the production of records– Other | 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, and – within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
8525 | Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8527 | Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording orreproducing apparatus or a clock | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– the value of all the non-originatingmaterials used does not exceed thevalue of all the originating materialsused | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8528 | Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or videorecording or reproducing apparatus;video monitors and video projectors | Manufacture in which: – the value of all the materials useddoes not exceed 40 % of the ex-worksprice of the product, and– the value of all the non-originatingmaterials used does not exceed thevalue of all the originating materialsused | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:– Suitable for use solely or principallywith video recording or reproducing apparatus – Other | 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, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
8535 and 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all 8538 used does not exceed 10 % of the ex-works price of the product
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or thedistribution of electricity, including thoseincorporating instruments or apparatusof Chapter 90, and numerical controlapparatus, other than switchingapparatus of heading 8517 | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of heading 8538 useddoes not exceed 10 % of the ex-worksprice of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 8541 | Diodes, transistors and similar semi-conductor devices, except wafersnot yet cut into chips | Manufacture: – from materials of any heading, exceptthat of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product |
8542 | Electronic integrated circuits and microassemblies: | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
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 40 % 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 40 % 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 40 % 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 (forexample, threaded sockets) incorporatedduring moulding solely for purposes ofassembly, other than insulators ofheading 8546; electrical conduit tubingand joints therefor, of base metal linedwith insulating material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
8548 | Waste and scrap of primary cells, primary batteries and electricaccumulators; spent primary cells, spentprimary batteries and spent electricaccumulators; 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 40 %of the ex-works price of the product | |
ex Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railwayor tramway track fixtures and fittingsand parts thereof; mechanical (includingelectro-mechanical) traffic signallingequipment of all kinds; except for: | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
8608 | Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | 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 in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
|
ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessoriesthereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 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 in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | Manufacture: – from materials of any heading, except that of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:– With reciprocating internal com-bustion piston engine of a cylindercapacity:– – Not exceeding 50 cm3 – – Exceeding 50 cm3 – Other | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– the value of all the non-originatingmaterials used does not exceed thevalue of all the originating materialsusedManufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– the value of all the non-originatingmaterials used does not exceed thevalue of all the originating materialsused Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product Manufacture in which the value of allthe materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of allthe materials used does not exceed 30 % of the ex-works price of the product |
ex 8712 | Bicycles without ball bearings | Manufacture from materials of any heading, except those of heading 8714 | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8715 | Baby carriages and parts thereof | Manufacture: – from materials of any heading, except that of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | Manufacture: – from materials of any heading, exceptthat of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
ex Chapter 88 | Aircraft, spacecraft, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
ex 8804 | Rotochutes | Manufacture from materials of any heading, including other materials of heading 8804 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
Chapter 89 | Ships, boats and floating structures | Manufacture from materials of any heading, except that of the product.However, hulls of heading 8906 maynot be used | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;parts and accessories thereof; except for: | Manufacture: – from materials of any heading, except that of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those ofheading 8544; sheets and plates ofpolarizing material; lenses (includingcontact lenses), prisms, mirrors andother optical elements, of any material,unmounted, other than such elements ofglass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted,being parts of or fittings for instrumentsor apparatus, other than such elementsof glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
9004 | Spectacles, goggles and the like, corrective, protective or other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refractingtelescopes and mountings therefor | Manufacture: – from materials of any heading, except that of the product,– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product; and– in which the value of all thenon-originating materials used doesnot exceed the value of all theoriginating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs otherthan electrically ignited flashbulbs | Manufacture: – from materials of any heading, except that of the product,– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product, and– in which the value of all thenon-originating materials used doesnot exceed the value of all theoriginating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | Manufacture: – from materials of any heading, except that of the product,– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product, and– in which the value of all thenon-originating materials used doesnot exceed the value of all theoriginating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or micro- projection | Manufacture: – from materials of any heading, except that of the product, – in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
ex 9014 | Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9016 | Balances of a sensitivity of 5 cg or better, with or without weights | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphicapparatus, other electro-medicalapparatus and sight-testing instruments:– Dentists' chairs incorporating dentalappliances or dentists' spittoons | Manufacture from materials of any heading, including other materials of heading 9018 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
9018 (cont'd) | – Other | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 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 in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9026 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids orgases (for example, flow meters, levelgauges, manometers, heat meters),excluding instruments and apparatus ofheading 9014, 9015, 9028 or 9032 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor:– Parts and accessories – Other | 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, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
9032 | Automatic regulating or controlling instruments and apparatus | Manufacture in which the value of all the materials used does not exceed 40 %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 40 % of the ex-works price of the product | |
ex Chapter 91 | Clocks and watches and parts thereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product | |
9105 | Other clocks | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
|
9109 | Clock movements, complete and assembled | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating materials used | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
|
9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; roughwatch or clock movements | Manufacture in which: – the value of all the materials used does not exceed 40 % of the ex-worksprice of the product, and– within the above limit, the value of allthe materials of heading 9114 useddoes not exceed 10 % of the ex-worksprice of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9111 | Watch cases and parts thereof | Manufacture: – from materials of any heading, exceptthat of the product, and– in which the value of all the materialsused does not exceed 40 % of theex-works price of the product | Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product |
9112 | Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof | 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 in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
9113 | Watch straps, watch bands and watch bracelets, and parts thereof: – Of base metal, whether or not gold- orsilver-plated, or of metal clad with precious metal – Other | 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 allthe materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
ex Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffedfurnishings; lamps and lighting fittings,not elsewhere specified or included;illuminated signs, illuminatedname-plates and the like; prefabricatedbuildings; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product |
ex 9401 and ex 9403 | Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less | Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth alreadymade up in a form ready for use withmaterials of heading 9401 or 9403,provided that:– the value of the cloth does not exceed25 % of the ex-works price of theproduct, and– all the other materials used areoriginating and are classified in aheading other than heading 9401 or 9403 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified orincluded; illuminated signs, illuminatedname-plates and the like, having apermanently fixed light source, and partsthereof not elsewhere specified orincluded | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
9406 | Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product | |
ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof; except for: | Manufacture from materials of any heading, except that of the product | |
9503 | Other toys; reduced-size (“scale”) models and similar recreational models, workingor not; puzzles of all kinds | Manufacture: – from materials of any heading, exceptthat of the product, and– in which the value of all the materialsused does not exceed 50 % of theex-works price of the product |
ex 9506 | Golf clubs and parts thereof | Manufacture from materials of any heading, except that of the product.However, roughly-shaped blocks formaking golf-club heads may be used | |
ex Chapter 96 | Miscellaneous manufactured articles; except for: | Manufacture from materials of any heading, except that of the product | |
ex 9601 and ex 9602 | Articles of animal, vegetable or mineral carving materials | Manufacture from “worked” carving materials of the same heading as theproduct | |
ex 9603 | Brooms and brushes (except for besoms and the like and brushes made frommarten or squirrel hair), hand-operatedmechanical floor sweepers, notmotorised, paint pads and rollers,squeegees and mops | Manufacture in which the value of all the materials used does not exceed 50 %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 that their totalvalue does not exceed 15 % of theex-works price of the set | |
9606 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; buttonblanks | Manufacture: – from materials of any heading, except that of the product, and– in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
9608 | Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and otherpens; duplicating stylos; propelling orsliding pencils; pen-holders, pencil-holders and similar holders; parts(including caps and clips) of theforegoing articles, other than those ofheading 9609 | Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the sameheading 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 – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 9613 | Lighters with piezo-igniter | 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 | |
ex 9614 | Smoking pipes and pipe bowls | Manufacture from roughly-shaped blocks | |
Chapter 97 | Works of art, collectors' pieces and antiques | Manufacture from materials of any heading, except that of the product |
(1) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
(4) A “group” is regarded as any part of the heading separated from the rest by a semicolon.
(5) 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.
(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory Note 6.
(10) 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 6.
(11) SEMII – Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.
ANNEX III
ANNEX 25
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE
1. The following table shows:
(a) third countries listed by continents and zones (1) (column 1).
(b) the percentages which represent the part of the air transport costs from a given third country to the EC to be included in the customs value (column 2).
2. When goods are shipped from countries or from airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken.
3. As regards the French overseas departments of Guadeloupe, Guyana, Martinique and Reunion, of which territories the airports are not included in the table, the following rules shall apply:
(a) for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be included in the customs value;
(b) for goods shipped to the European part of the Community from third countries and transhipped or unloaded in one of those departments, only the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value;
(c) for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which result from the application of the percentages given in the following table to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document, with the official stamp of the office concerned; failing this certification the provisions of the last subparagraph of Article 163(6) of this Regulation shall apply.
1 | 2 |
Zone (country) of departure (third country) | Percentages of the air transport costs to be included in the customs value for zone of arrival EC |
America | |
Zone A | 70 |
Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto, (other airports see zone B ) Greenland |
(1) The percentages are valid for all airports in a given country unless specific airports of departure are indicated.
1 | 2 |
Zone (country) of departure (third country) | Percentages of the air transport costs to be included in the customs value for zone of arrival EC |
United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, NewYork, Philadelphia, Pittsburg, St Louis, Washington DC, (other airports see zones B and C) | |
Zone B Canada: Edmonton, Vancouver, Winnipeg, (other airports see zone A) United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle, (other airports see zones A and C) Central America (all countries) South America (all countries) | 78 |
Zone C United States of America: Anchorage, Fairbanks, Honolulu, Juneau, (other airports see zones A and B) | 89 |
Africa | |
Zone D Algeria, Egypt, Libya, Morocco, Tunisia | 33 |
Zone E Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Cóte d'Ivoire, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo | 50 |
Zone F Burundi, Democratic Republic of Congo, Congo (Brazzaville), Equatorial Guinea, Gabon, Kenya, Rwanda, Sáo Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda | 61 |
Zone G Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe | 74 |
1 | 2 |
Zone (country) of departure (third country) | Percentages of the air transport costs to be included in the customs value for zone of arrival EC |
Asia | |
Zone H Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria | 27 |
Zone I Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen (Arab Republic) | 43 |
Zone J Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan. | 46 |
Zone K Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan, Russia: Novosibirsk, Omsk, Perm, Sverdlovsk, (other airports see zones L, M, and O) | 57 |
Zone L Brunei, China, Indonesia, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam Russia: Irkutsk, Kirensk, Krasnoyarsk, (other airports see zones K, M and O) | 70 |
Zone M | 83 |
Japan, Korea (North), Korea (South) Russia: Khabarovsk, Vladivostok, (other airports see zones K, L and O) | |
Australia and Oceania | |
Zone N | 79 |
Australia and Oceania | |
1 | 2 |
Zone (country) of departure (third country) | Percentages of the air transport costs to be included in the customs value for zone of arrival EC |
Europe | |
Zone O Iceland, Russia: Gorky, Kuibishev, Moscow, Orel, Rostov, Volgograd, Voronej, (other airports see zones K, L and M), Ukraine | 30 |
Zone P Albania, Belarus, Bosnia-Herzegovina, Bulgaria, Faroe Islands, Former Yugoslav Republic of Macedonia, Moldova, Norway, Romania, Serbia and Montenegro, Turkey | 15 |
Zone Q Croatia, Switzerland | 5' |
ANNEX IV
Annex 37a, Title II, point B is amended as follows:
1. The attribute ‘Number of loading lists' and the explanatory text are deleted.
2. The explanatory text of the attribute ‘Total number of packages' is replaced by the following: ‘Type/Length: n ..7
The use of the attribute is optional. The total number of packages is equal to the sum of all “Number of packages”, all “Number of pieces” and a value of “1” for each declared “bulk”.'
3. The explanatory text of the data group ‘GOODS ITEM' is replaced by the following: ‘Number: 999
The data group shall be used.'
ANNEX V
Annex 38 is amended as follows:
In the section concerning box 36, the following code is inserted in the subsection: ‘2. next two digits' behind code 18: ‘19 temporary suspension on goods imported with airworthiness certificate. (*)'
ANNEX VI
Annex 44a is amended as follows:
1. Title III, point 3, the second subparagraph is deleted.
(*) Council Regulation (EC) No 1147/2002 of 25 June 2002 temporarily suspending the autonomous Common Customs Tariff duties on certain goods imported with airworthiness certificates (OJ L 170, 29.6.2002, p. 8).
ANNEX VII
Annex 45a is amended as follows:
1. Chapter I is replaced by the following text:
‘Chapter I — - Specimen of transit accompanying document
2. Chapter II is amended as follows:
(a) Point B is replaced by the following:
‘B. Explanatory notes for printing
The following possibilities exist for the printing of the transit accompanying document: 1. the declared office of destination is linked to the computerised transit system:
— print only copy A (Accompanying Document);
2. the declared office of destination is not linked to the computerised transit system:
— print copy A (Accompanying Document), and
— - print copy B (Return Copy).'
(b) Point C is replaced by the following:
‘C. Explanatory notes for the return of the control results from the office of destination
The following possibilities exist for the return of the control results from the office of destination:
1. the actual office of destination is the declared one and it is linked to the computerised transit system:
— - the control results shall be sent to the office of departure by electronic means;
2. the actual office of destination is the declared one and it is not linked to the computerised transit system:
— the control results shall be sent to the office of departure using return copy B of the transit accompanying document (including list of items, if any);
3. the declared office of destination is linked to the computerised transit system but the actual office of destination is not linked to the computerised transit system (change of office of destination):
— the control results shall be sent to the office of departure using a photocopy of the transit accompanying document, copy A (including list of items, if any);
4. the declared office of destination is not linked to the computerised transit system but the actual office of destination is linked to the computerised transit system (change of office of destination):
— the control results shall be sent to the office of departure by electronic means.' (c) The point D is deleted.
ANNEX VIII
Annex 67 is amended as follows:
In the Explanatory notes, Title I, Box 7, note on inward and outward processing, first paragraph, the third and fourth indents are replaced by the following:
‘— the economic conditions are identified by codes 01, 10, 11, 31 or 99,
— milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 are concerned and code 30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this code, or'.
ANNEX IX
Annex 70 is amended as follows:
(a) In Part B, after ‘Codes and detailed criteria', the following code is inserted:
‘01: Where import goods not mentioned in Annex 73 are concerned and Code 30 does not apply.' (b) In Part B, code 30, after point (7), the word ‘or' is inserted.
(c) In Part B, code 30, point (8) is replaced by the following:
‘8. building, modification or conversion of civil aircraft or satellites or parts of them.' (d) In Part B, code 30, point (9) is deleted.
(e) In Part B, after code 30, the following code is inserted:
‘31: Where, according to Article 11 of Council Regulation (EC) No 3448/93, import goods referred to under part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry for the arrangements for those goods, in the limits of a quantity determined with the aid of a supply balance.'
(f) In Part B, after code 99, the following note is inserted:
‘Note: The Codes 10, 11, 12, 31 and 99 may be used only, where goods mentioned in Annex 73 are concerned.'
(g) In point C.1, the first and the second paragraph after ‘Cases in which information is mandatory' are replaced by the following:
‘Where the economic conditions are identified by codes 01, 10, 11, 31 or 99.
For milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 information is also mandatory where code 30 is used in relation with the situations referred to under subdivisions 2, 5 and 7 of this code.'
(h) In the Appendix, column (3) the words ‘estimated value' are replaced by ‘value'
(i) In the Appendix, column (4), the words ‘estimated quantity' are replaced by ‘quantity'. (j) In the Appendix, footnote (d) is replaced by the following:
‘(d) Quantity: UN/CEFACT codes, for ex. (a) weight in tonnes (TNE), (b) number of articles (NAR), (c) volume in hectolitre (HLT), (d) length in metre (MTR)'.
ANNEX X
In Annex 76, Part A the following item is inserted:
Column 1 | Column 2 | |
Order No | Goods | Processing |
‘8a | Goods of any kind | Processing into products which may benefit from the autonomous |
suspension of import duties on certain weapons and military equipment' |
APPENDIX III
Commission Regulations (EC) No 1614/2000; No 1807/2006;
No 1613/2000; No 1806/2006; No 1615/2000 and No 1808/2006 applicable to
Cambodia, Lao and Nepal in respect of rules of origin
COMMISSION REGULATION (EC) No 1614/2000
of 24 July 2000
derogating from Regulation (EEC) No 2454/93 in respect of the definition of the concept of
originating products used for the purposes of the scheme of generalised preferences to take
account of the special situation of Cambodia regarding certain exports of textiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), as last amended by Regulation (EC) No 955/1999 of the European Parliament and of the Council(2), and in particular Article 249 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(3), as last amended by Regulation (EC) No 1662/1999 (4), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 2820/98 of 21 December 1998 applying a multiannual scheme of generalised tariff preferences for the period 1 July 1999 to 31 December 2001 (5), as last amended by Commission Regulation (EC) No 1310/2000 (6), the Community gave such preferences to Cambodia.
(2) Articles 67 to 97 of Regulation (EEC) No 2454/93 establish the definition of the concept of originating products to be used for the purposes of generalised tariff preferences. Article 76 of that Regulation provides, however, for derogations to those provisions in favour of leastdeveloped GSP-beneficiary countries which submit an appropriate request to that effect to the Community.
(3) By Commission Regulation (EC) No 1538/1999 (7), Cambodia obtained such a derogation for certain textiles, for the period from 15 July 1999 to 14 July 2000.
(4) The request submitted by Cambodia satisfies the requirements of Article 76 of Regulation (EEC) No 2454/93. In particular the introduction of quantitative conditions (on an annual basis) reflecting the Community market's capacity to absorb the Cambodian products, Cambodia's export-capacity and actual recorded trade flows, is such as to prevent injury to the corresponding branches of
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 119, 7.5.1999, p. 1.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 197, 29.7.1999, p. 25.
(5) OJ L 357, 30.12.1998, p. 1.
(6) OJ L 148, 22.6.2000, p. 28.
(7) OJ L 178, 14.7.1999, p. 34.
Community industry. The derogation should be adapted, however, with reference to the economic needs.
(5) In order to encourage regional cooperation among beneficiary countries, it is desirable to provide that the raw materials to be used in Cambodia in the context of this derogation should originate in countries belonging to the Association of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Association for Regional Cooperation (SAARC) or to the ACP-EC Partnership Agreement.
(6) The open and effective administration of these measures should be ensured by applying the relevant provisions, for the management of tariff quotas, laid down in Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 1427/97 (8).
(7) Any demand to extend application of the derogation beyond the quantities provided for must be considered in consultation with the Cambodian authorities.
(8) To be fully effective, the derogation should be granted for a reasonable length of time, that is, until 31 December 2001 when Regulation (EC) No 2820/98 expires.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
1. By way of derogation from Articles 67 to 97 of Regulation (EEC) No 2454/93, products listed in the Annex to this Regulation which are manufactured in Cambodia from woven fabric (woven items) or yarn (knitted items) imported into that country and originating in a country belonging to the Association of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Assocation for Regional Cooperation (SAARC) or to the ACP-EC Partnership Agreement shall be regarded as originating in Cambodia in accordance with the arrangements set out below.
(8) OJ L 196, 24.7.1997, p. 31.
2. For the purposes of paragraph 1, products shall be considered as originating in ASEAN or SAARC when they are obtained in these countries according to the rules of origin provided for in Articles 67 to 97 of Regulation (EEC) No 2454/93, or as originating in the beneficiary countries of the ACP-EC Partnership Agreement when they are obtained in those countries according to the rules of origin provided in Protocol No 1 to the ACP-EC Partnership Agreement(1).
3. The competent authorities of Cambodia shall undertake to take all of the necessary measures to ensure compliance with the provisions of paragraph 2.
Article 2
The derogation provided for in Article 1 shall apply to products transported directly from Cambodia and imported into the Community during the period from 15 July 2000 to 31 December 2001, up to the annual quantities listed in the Annex against each product.
Article 3
The quantities referred to in Article 2 shall be managed by the Commission, in accordance with the provisions laid down in Articles 308a to 308c of Regulation (EEC) No 2454/93.
Article 4
When drawings under Article 3 account for 80 % of the quantities shown in the Annex, the Commission, in consultation with the Cambodian authorities, shall consider whether it is necessary to extend application of the derogation beyond those quantities.
Article 5
The following shall be entered in box 4 of certificates of origin Form A issued by the competent authorities of Cambodia pursuant to this Regulation: Derogation Regulation (EC) No 1614/2000
Article 6
In case of doubt, the Member States may demand a copy of the document certifying the origin of the materials used in Cambodia under this derogation. Such a demand may be made at the time of entry into free circulation of the goods benefiting from this Regulation, or within the framework of the administrative cooperation for which provision is made in Article 94 of Regulation (EEC) No 2454/93.
Article 7
This Regulation shall enter into force on the seventh day following that of its publication in theOfficial Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 24 July 2000.
For the Commission
Frederik BOLKESTEIN
Member of the Commission
(1) Not yet published in the Official Journal.
ANNEX
Order No | Textile category | Combined Nomenclature | Description of goods | Quantity (1.1 to 31.12) |
09.8052 | 6 | 6203 41 10 | Men's or boys' woven breeches, shorts other than swim- | 2 746 832 pieces |
6203 41 90 | wear and trousers (including slacks); women's or girls' | |||
6203 42 31 | woven trousers and slacks, of wool, of cotton or of man- | |||
6203 42 33 | made fibres; lower parts of tracksuits with lining, other | |||
6203 42 35 | than category 16 or 29, of cotton or of man-made fibres | |||
6203 42 90 | ||||
6203 43 19 | ||||
6203 43 90 | ||||
6203 49 19 | ||||
6203 49 50 | ||||
6204 61 10 | ||||
6204 62 31 | ||||
6204 62 33 | ||||
6204 62 39 | ||||
6204 63 18 | ||||
6204 69 18 | ||||
6211 32 42 | ||||
6211 33 42 | ||||
6211 42 42 | ||||
6211 43 42 | ||||
09.8053 | 7 | 6106 10 00 | Women's or girls' blouses, shirts and shirt-blouses, whether | 4 009 804 pieces |
6106 20 00 | or not knitted or crocheted, of wool, of cotton or of | |||
6106 90 10 | man-made fibres | |||
6206 20 00 | ||||
6206 30 00 | ||||
6206 40 00 | ||||
09.8054 | 8 | 6205 10 00 | Men's or boys' shirts, other than knitted or crocheted, of | 302 566 pieces |
6205 20 00 | wool, of cotton or of man-made fibres | |||
6205 30 00 | ||||
09.8055 | 10 | 6111 10 10 | Gloves, mittens and mitts, knitted or crocheted | 2 084 846 pairs |
6111 20 10 | ||||
6111 30 10 | ||||
ex 6111 90 00 | ||||
6116 10 20 | ||||
6116 10 80 | ||||
6116 91 00 | ||||
6116 92 00 | ||||
6116 93 00 | ||||
6116 99 00 | ||||
09.8056 | 12 | 6115 12 00 | Panty-hose and tights, stockings, understockings, socks, | 1 100 pairs |
6115 19 00 | ankle-socks, sockettes and the like, knitted or crocheted, | |||
6115 20 11 | other than for babies, including stockings for varicose | |||
6115 20 90 | veins, other than products of category 70 | |||
6115 91 00 | ||||
6115 92 00 | ||||
6115 93 10 | ||||
6115 93 30 | ||||
6115 93 99 | ||||
6115 99 00 | ||||
09.8058 | 14 | 6201 11 00 | Men's or boys' woven overcoats, raincoats and other coats, | 213 931 pieces |
ex 6201 12 10 | cloaks and capes, of wool, of cotton or of man-made fibres | |||
ex 6201 12 90 | (other than parkas of category 21) | |||
ex 6201 13 10 | ||||
ex 6201 13 90 | ||||
6210 20 00 | ||||
09.8059 | 15 | 6202 11 00 | Women's or girls' woven overcoats, raincoats and other | 1 684 566 pieces |
ex 6202 12 10 | coats, cloaks and capes; jackets and blazers, of wool, of | |||
ex 6202 12 90 | cotton or of man-made fibres (other than parkas of | |||
ex 6202 13 10 | category 21) | |||
ex 6202 13 90 | ||||
6204 31 00 | ||||
6204 32 90 | ||||
6204 33 90 | ||||
6204 39 19 | ||||
6210 30 00 | ||||
09.8060 | 16 | 6203 11 00 | Men's or boys' suits and ensembles, other than knitted or | 85 415 pieces |
6203 12 00 | crocheted, of wool, of cotton or of man-made fibres, | |||
6203 19 10 | excluding ski-suits; men's or boys' tracksuits with lining, | |||
6203 19 30 | with an outer shell of a single identical fabric, of cotton or | |||
6203 21 00 | of man-made fibres | |||
6203 22 80 | ||||
6203 23 80 | ||||
6203 29 18 | ||||
6211 32 31 | ||||
6211 33 31 | ||||
09.8061 | 17 | 6203 31 00 | Men's or boys' jackets and blazers, other than knitted or | 68 299 pieces |
6203 32 90 | crocheted, of wool, of cotton or of man-made fibres | |||
6203 33 90 | ||||
6203 39 19 | ||||
09.8062 | 18 | 6207 11 00 | Men's or boys' singlets and other vests, underpants, briefs, | 683 tonnes |
6207 19 00 | nightshirts, pyjamas, bathrobes, dressing-gowns and similar | |||
6207 21 00 | articles, other than knitted or crocheted | |||
6207 22 00 | ||||
6207 29 00 | ||||
6207 91 10 | ||||
6207 91 90 | ||||
6207 92 00 | ||||
6207 99 00 | ||||
6208 11 00 | Women's or girls singlets and other vests, slips, petticoats, | |||
6208 19 10 | briefs, panties, nightdresses, pyjamas, negligees, bathrobes, | |||
6208 19 90 | dressing-gowns and similar articles, other than knitted or | |||
6208 21 00 | crocheted | |||
6208 22 00 | ||||
6208 29 00 | ||||
6208 91 11 | ||||
6208 91 19 | ||||
6208 91 90 | ||||
6208 92 00 | ||||
6208 99 00 | ||||
ex 6212 10 10 | ||||
09.8063 | 21 | ex 6201 12 10 | Parkas; anoraks, wind-cheaters, waister jackets and the like, | 475 973 pieces |
ex 6201 12 90 | other than knitted or crocheted, of wool, of cotton or of | |||
ex 6201 13 10 | man-made fibres; upper parts of tracksuits with lining, | |||
ex 6201 13 90 | other than category 16 or 29, of cotton or of man-made | |||
6201 91 00 | fibres | |||
6201 92 00 | ||||
6201 93 00 | ||||
ex 6202 12 10 | ||||
ex 6202 12 90 | ||||
ex 6202 13 10 | ||||
ex 6202 13 90 | ||||
6202 91 00 | ||||
6202 92 00 | ||||
6202 93 00 | ||||
6211 32 41 | ||||
6211 33 41 | ||||
6211 42 41 | ||||
6211 43 41 | ||||
09.8065 | 26 | 6104 41 00 | Women's or girls' dresses, of wool, of cotton or of man- | 760 932 pieces |
6104 42 00 | made fibres | |||
6104 43 00 | ||||
6104 44 00 | ||||
6204 41 00 | ||||
6204 42 00 | ||||
6204 43 00 | ||||
6204 44 00 | ||||
09.8066 | 27 | 6104 51 00 | Women's or girls' skirts, including divided skirts | 796 790 pieces |
6104 52 00 | ||||
6104 53 00 | ||||
6104 59 00 | ||||
6204 51 00 | ||||
6204 52 00 | ||||
6204 53 00 | ||||
6204 59 10 | ||||
09.8068 | 29 | 6204 11 00 | Women's or girls' suits and ensembles, other than knitted | 620 077 pieces |
6204 12 00 | or crocheted, or wool, of cotton or of man-made fibres, | |||
6204 13 00 | excluding ski-suits; women's or girls' tracksuits with lining, | |||
6204 19 10 | with an outer shell of an identical fabric, of cotton or of | |||
6204 21 00 | man-made fibres | |||
6204 22 80 | ||||
6204 23 80 | ||||
6204 29 18 | ||||
6211 42 31 | ||||
6211 43 31 | ||||
09.8069 | 31 | ex 6212 10 10 | Brassiéres, woven, knitted or crocheted | 1 632 263 pieces |
6212 10 90 | ||||
09.8070 | 68 | 6111 10 90 | Babies' garments and clothing accessories, excluding babies' | 177 tonnes |
6111 20 90 | gloves, mittens and mitts of categories 10 and 87, and | |||
6111 30 90 | babies' stockings, socks and sockettes, other than knitted or | |||
ex 6111 90 00 | crocheted, of category 88 | |||
ex 6209 10 00 | ||||
ex 6209 20 00 | ||||
ex 6209 30 00 | ||||
ex 6209 90 00 | ||||
09.8072 | 72 | 6112 31 10 | Swimwear, of wool, of cotton or of man-made fibres | 223 299 pieces |
6112 31 90 | ||||
6112 39 10 | ||||
6112 39 90 | ||||
6112 41 10 | ||||
6112 41 90 | ||||
6112 49 10 | ||||
6112 49 90 | ||||
6211 11 00 | ||||
6211 12 00 | ||||
09.8076 | 76 | 6203 22 10 | Men's or boys' industrial or occupational clothing, other | 562 tonnes |
6203 23 10 | than knitted or crocheted | |||
6203 29 11 | ||||
6203 32 10 | ||||
6203 33 10 | ||||
6203 39 11 | ||||
6203 42 11 | ||||
6203 42 51 | ||||
6203 43 11 | ||||
6203 43 31 | ||||
6203 49 11 | ||||
6203 49 31 | ||||
6211 32 10 | ||||
6211 33 10 | ||||
6204 22 10 | Women's or girls' aprons, smock-overalls and other indus- | |||
6204 23 10 | trial or occupational clothing, other than knitted or croch- | |||
6204 29 11 | eted | |||
6204 32 10 | ||||
6204 33 10 | ||||
6204 39 11 | ||||
6204 62 11 | ||||
6204 62 51 | ||||
6204 63 11 | ||||
6204 63 31 | ||||
6204 69 11 | ||||
6204 69 31 | ||||
6211 42 10 | ||||
6211 43 10 | ||||
09.8077 | 78 | 6203 41 30 | Garments, other than knitted or crocheted, excluding | 430 tonnes |
6203 42 59 | garments of categories 6, 7, 8, 14, 15, 16, 17, 18, 21, 26, | |||
6203 43 39 | 27, 29, 68, 72, 76 and 77 | |||
6203 49 39 | ||||
6204 61 80 | ||||
6204 61 90 | ||||
6204 62 59 | ||||
6204 62 90 | ||||
6204 63 39 | ||||
6204 63 90 | ||||
6204 69 39 | ||||
6204 69 50 | ||||
6210 40 00 | ||||
6210 50 00 | ||||
6211 31 00 | ||||
6211 32 90 | ||||
6211 33 90 | ||||
6211 41 00 | ||||
6211 42 90 | ||||
6211 43 90 | ||||
09.8079 | 84 | 6214 20 00 | Shawls, scarves, mufflers, mantillas, veils and the like, other | 1,1 tonnes |
6214 30 00 | than knitted or crocheted, of wool, of cotton or of man- | |||
6214 40 00 | made fibres | |||
6214 90 10 | ||||
09.8080 | 86 | 6212 20 00 | Corsets, corset-belts, suspender-belts, braces, suspenders, | 1 100 pieces |
6212 30 00 | garters and the like, and parts thereof, whether or not | |||
6212 90 00 | knitted or crocheted | |||
09.8083 | 159 | 6204 49 10 | Dresses, blouses and shirt-blouses, not knitted or croch- | 1,1 tonnes |
6206 10 00 | eted, of silk-waste | |||
6214 10 00 | Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, of silk or of silk-waste | |||
6215 10 00 | Ties, bow-ties and cravats, of silk or of silk-waste | |||
09.8084 | 161 | 6201 19 00 | Garments, not knitted or crocheted, other than those of | 64 tonnes |
6201 99 00 | categories 1 to 123 and of category 159 | |||
6202 19 00 | ||||
6202 99 00 | ||||
6203 19 90 | ||||
6203 29 90 | ||||
6203 39 90 | ||||
6203 49 90 | ||||
6204 19 90 | ||||
6204 29 90 | ||||
6204 39 90 | ||||
6204 49 90 | ||||
6204 59 90 | ||||
6204 69 90 | ||||
6205 90 10 | ||||
6205 90 90 | ||||
6206 90 10 | ||||
6206 90 90 | ||||
ex 6211 20 00 | ||||
6211 39 00 | ||||
6211 49 00 | ||||
09.8085 | 20 | 6302 21 00 | Bed linen, other than knitted or crocheted | 2 tonnes |
6302 22 90 | ||||
6302 29 90 | ||||
6302 31 10 | ||||
6302 31 90 | ||||
6302 32 90 | ||||
6302 39 90 | ||||
09.8086 | 40 | ex 6303 91 00 | Woven curtains (including drapes, interior blinds, curtain | 24 tonnes |
ex 6303 92 90 | and bed valances and other furnishing articles), other than | |||
ex 6303 99 90 | knitted or crocheted, of wool, of cotton or of man-made | |||
6304 19 10 | fibres | |||
ex 6304 19 90 | ||||
6304 92 00 | ||||
ex 6304 93 00 | ||||
ex 6304 99 00 | ||||
09.8087 | 91 | 6306 21 00 | Tents | 826 tonnes |
6306 22 00 | ||||
6306 29 00 | ||||
09.8088 | 109 | 6306 11 00 | Tarpaulins, sails, awnings and sunblinds | 1,1 tonnes |
6306 12 00 | ||||
6306 19 00 | ||||
6306 31 00 | ||||
6306 39 00 | ||||
09.8089 | 110 | 6306 41 00 | Woven pneumatic mattresses | 1,1 tonnes |
6306 49 00 | ||||
09.8090 | 111 | 6306 91 00 | Camping goods, woven, other than pneumatic mattresses | 1,1 tonnes |
6306 99 00 | and tents |
COMMISSION REGULATION (EC) No 1807/2006of 7 December 2006
amending Regulation (EC) No 1614/2000 derogating from Regulation (EEC) No 2454/93 in respectof the definition of the concept of originating products used for the purposes of the scheme ofgeneralised preferences to take account of the special situation of Cambodia regarding certainexports of textiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(2), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences(3), the Community granted generalised tariff preferences to Cambodia.
(2) Regulation (EEC) No 2454/93 establishes the definition of the concept of originating products to be used for the purposes of the scheme of generalised tariff preferences. Regulation (EEC) No 2454/93 also provides for dero-gations from that definition in favour of least developed beneficiary countries benefiting from the generalised system of preferences (GSP) which submit an appropriate request to that effect to the Community.
(3) Cambodia has benefited from such derogation for certain textiles since 1997, in the last instance by virtue of Commission Regulation (EC) No 1614/2000(4). The
(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-lation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).
(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-lation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).
(3) OJ L 169, 30.6.2005, p. 1.
(4) OJ L 185, 25.7.2000, p. 46. Regulation as last amended by Regu-lation (EC) No 2187/2004 (OJ L 373, 21.12.2004, p. 16).
validity of Regulation (EC) No 1614/2000 has been extended until 31 December 2006.
(4) By letter dated 29 June 2006 Cambodia submitted a request for prolongation of the derogation in accordance with Article 76 of Regulation (EEC) No 2454/93.
(5) When the validity of Regulation (EC) No 1614/2000 was extended until 31 December 2006, it was expected that new, simpler and more development-friendly GSP rules of origin would be in force before expiry of the dero-gation. However the new GSP rules of origin are not expected to be adopted before 31 December 2006.
(6) Application of the GSP rules of origin currently in force would have an adverse effect on investment, and employment in Cambodia as well as on ability of existing industry in Cambodia to continue its exports to the Community.
(7) The prolongation period should take account of the time necessary to adopt and implement new GSP rules of origin. In addition, the interests of traders concluding contracts both in Cambodia and in the Community, as well as the stability of Cambodian industry, require that the derogation should be prolonged for a period sufficient to permit the continuation or conclusion of longer term contracts.
(8) The derogation should therefore be prolonged until 31 December 2008. However, in order to ensure fair treatment for Cambodia and for other least developed countries, the continuing need for the derogation should be reviewed once new GSP rules of origin are adopted.
(9) Regulation (EC) No 1614/2000 should therefore be amended accordingly.
(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: Article 1
Article 2 of Regulation (EC) No 1614/2000 is amended as follows:
1. In the first paragraph the date `31 December 2006' is replaced by `31 December 2008';
2. The second paragraph is replaced by the following:
'The continuing need for the derogation shall however be reviewed once the new rules of origin of the generalised system of preferences are adopted.'
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 December 2006.
For the Commission
László KOVÁCS
Member of the Commission
COMMISSION REGULATION (EC) No 1613/2000of 24 July 2000
derogating from Regulation (EEC) No 2454/93 in respect of the definition of the concept of originating products used for the purposes of the scheme of generalised preferences to take account of the special situation of Laos regarding certain exports of textiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), as last amended by Regulation (EC) No 955/1999 of the Euro-pean Parliament and of the Council(2), and in particular Article 249 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(3), as last amended by Regulation (EC) No 1662/1999 (4), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 2820/98 of 21 December 1998 applying a multiannual scheme of generalised tariff preferences for the period 1 July 1999 to 31 December 2001(5), as last amended by Commis-sion Regulation (EC) No 1310/2000 (6), the Community gave such preferences to Laos.
(2) Articles 67 to 97 of Regulation (EEC) No 2454/93 estab-lish the definition of the concept of originating products to be used for the purposes of generalised tariff prefer-ences. Article 76 of that Regulation provides, however, for derogations to those provisions in favour of least-developed GSP-beneficiary countries which submit an appropriate request to that effect to the Community.
(3) By Commission Regulation (EC) No 1537/1999 (7), Laos obtained such a derogation for certain textiles, for the period from 15 July 1999 to 14 July 2000.
(4) The request submitted by Laos satisfies the requirements of Article 76 of Regulation (EEC) No 2454/93. In partic-ular the introduction of quantitative conditions (on an annual basis) reflecting the Community market's capacity to absorb the Lao products, Laos's export-capacity and actual recorded trade flows, is such as to prevent injury to the corresponding branches of
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 119, 7.5.1999, p. 1.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 197, 29.7.1999, p. 25.
(5) OJ L 357, 30.12.1998, p. 1.
(6) OJ L 148, 22.6.2000, p. 28.
(7) OJ L 178, 14.7.1999, p. 26.
Community industry. The derogation should be adapted, however, with reference to the economic needs.
(5) In order to encourage regional cooperation among bene-ficiary countries, it is desirable to provide that the raw materials to be used in Laos in the context of this derogation should originate in countries belonging to the Association of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Association for Regional Cooperation (SAARC) or to the ACP-EC Part-nership Agreement.
(6) The open and effective administration of these measures should be ensured by applying the relevant provisions, for the management of tariff quotas, laid down in Regu-lation (EEC) No 2454/93, as amended by Regulation (EC) No 1427/97 (8).
(7) Any demand to extend application of the derogation beyond the quantities provided for must be considered in consultation with the Lao authorities.
(8) To be fully effective, the derogation should be granted for a reasonable length of time, that is, until 31 December 2001 when Regulation (EC) No 2820/98 expires.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: Article 1
1. By way of derogation from Articles 67 to 97 of Regula-tion (EEC) No 2454/93, products listed in the Annex to this Regulation which are manufactured in Laos from woven fabric (woven items) or yarn (knitted items) imported into that country and originating in a country belonging to the Associa-tion of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Assocation for Regional Cooperation (SAARC) or to the ACP-EC Partnership Agreement shall be regarded as originating in Laos in accordance with the arrange-ments set out below.
(8) OJ L 196, 24.7.1997, p. 31.
2. For the purposes of paragraph 1, products shall be considered as originating in ASEAN or SAARC when they are obtained in these countries according to the rules of origin provided for in Articles 67 to 97 of Regulation (EEC) No 2454/93, or as originating in the beneficiary countries of the ACP-EC Partnership Agreement when they are obtained in those countries according to the rules of origin provided in Protocol No 1 to the ACP-EC Partnership Agreement(1).
3. The competent authorities of Laos shall undertake to take all of the necessary measures to ensure compliance with the provisions of paragraph 2.
Article 2
The derogation provided for in Article 1 shall apply to prod-ucts transported directly from Laos and imported into the Community during the period from 15 July 2000 to 31 December 2001, up to the annual quantities listed in the Annex against each product.
Article 3
The quantities referred to in Article 2 shall be managed by the Commission, in accordance with the provisions laid down in Articles 308a to 308c of Regulation (EEC) No 2454/93.
Article 4
When drawings under Article 3 account for 80 % of the quant-ities shown in the Annex, the Commission, in consultation with the Lao authorities, shall consider whether it is necessary to extend application of the derogation beyond those quant-ities.
Article 5
The following shall be entered in box 4 of certificates of origin Form A issued by the competent authorities of Laos pursuant to this Regulation:
‘Derogation — Regulation (EC) No 1613/2000’.
Article 6
In case of doubt, the Member States may demand a copy of the document certifying the origin of the materials used in Laos under this derogation. Such a demand may be made at the time of entry into free circulation of the goods benefiting from this Regulation, or within the framework of the administrative cooperation for which provision is made in Article 94 of Regulation (EEC) No 2454/93.
Article 7
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 July 2000.
For the Commission
Frederik BOLKESTEIN
Member of the Commission
(1) Not yet published in the Official Journal.
ANNEX
Order No | Textile category | Combined Nomenclature | Description of goods | Quantity (1.1 to 31.12) |
09.8003 | 6 | 6203 41 10 | Men's or boys' woven breeches, shorts other than swim- | 4 068 169 pieces |
6203 41 90 | wear and trousers (including slacks); women's or girls' | |||
6203 42 31 | woven trousers and slacks, of wool, of cotton or of man- | |||
6203 42 33 | made fibres; lower parts of tracksuits with lining, other | |||
6203 42 35 | than category 16 or 29, of cotton or of man-made fibres | |||
6203 42 90 | ||||
6203 43 19 | ||||
6203 43 90 | ||||
6203 49 19 | ||||
6203 49 50 | ||||
6204 61 10 | ||||
6204 62 31 | ||||
6204 62 33 | ||||
6204 62 39 | ||||
6204 63 18 | ||||
6204 69 18 | ||||
6211 32 42 | ||||
6211 33 42 | ||||
6211 42 42 | ||||
6211 43 42 | ||||
09.8004 | 7 | 6106 10 00 | Women's or girls' blouses, shirts and shirt-blouses, whether | 477 193 pieces |
6106 20 00 | or not knitted or crocheted, of wool, of cotton or of | |||
6106 90 10 | man-made fibres | |||
6206 20 00 | ||||
6206 30 00 | ||||
6206 40 00 | ||||
09.8005 | 8 | 6205 10 00 | Men's or boys' shirts, other than knitted or crocheted, of | 597 073 pieces |
6205 20 00 | wool, of cotton or of man-made fibres | |||
6205 30 00 | ||||
09.8006 | 10 | 6111 10 10 | Gloves, mittens and mitts, knitted or crocheted | 1 110 pairs |
6111 20 10 | ||||
6111 30 10 | ||||
ex 6111 90 00 | ||||
6116 10 20 | ||||
6116 10 80 | ||||
6116 91 00 | ||||
6116 92 00 | ||||
6116 93 00 | ||||
6116 99 00 | ||||
09.8007 | 12 | 6115 12 00 | Panty-hose and tights, stockings, understockings, socks, | 1 100 pairs |
6115 19 00 | ankle-socks, sockettes and the like, knitted or crocheted, | |||
6115 20 11 | other than for babies, including stockings for varicose | |||
6115 20 90 | veins, other than products of category 70 | |||
6115 91 00 | ||||
6115 92 00 | ||||
6115 93 10 | ||||
6115 93 30 | ||||
6115 93 99 | ||||
6115 99 00 | ||||
09.8009 | 14 | 6201 11 00 | Men's or boys' woven overcoats, raincoats and other coats, | 26 112 pieces |
ex 6201 12 10 | cloaks and capes, of wool, of cotton or of man-made fibres | |||
ex 6201 12 90 | (other than parkas of category 21) | |||
ex 6201 13 10 | ||||
ex 6201 13 90 | ||||
6210 20 00 | ||||
09.8010 | 15 | 6202 11 00 | Women's or girls' woven overcoats, raincoats and other | 268 877 pieces |
ex 6202 12 10 | coats, cloaks and capes; jackets and blazers, of wool, of | |||
ex 6202 12 90 | cotton or of man-made fibres (other than parkas of | |||
ex 6202 13 10 | category 21) | |||
ex 6202 13 90 | ||||
6204 31 00 | ||||
6204 32 90 | ||||
6204 33 90 | ||||
6204 39 19 | ||||
6210 30 00 | ||||
09.8011 | 16 | 6203 11 00 | Men's or boys' suits and ensembles, other than knitted or | 84 516 pieces |
6203 12 00 | crocheted, of wool, of cotton or of man-made fibres, | |||
6203 19 10 | excluding ski-suits; men's or boys' tracksuits with lining, | |||
6203 19 30 | with an outer shell of a single identical fabric, of cotton or | |||
6203 21 00 | of man-made fibres | |||
6203 22 80 | ||||
6203 23 80 | ||||
6203 29 18 | ||||
6211 32 31 | ||||
6211 33 31 | ||||
09.8012 | 17 | 6203 31 00 | Men's or boys' jackets and blazers, other than knitted or | 46 016 pieces |
6203 32 90 | crocheted, of wool, of cotton or of man-made fibres | |||
6203 33 90 | ||||
6203 39 19 | ||||
09.8013 | 18 | 6207 11 00 | Men's or boys' singlets and other vests, underpants, briefs, | 54 tonnes |
6207 19 00 | nightshirts, pyjamas, bathrobes, dressing-gowns and similar | |||
6207 21 00 | articles, other than knitted or crocheted | |||
6207 22 00 | ||||
6207 29 00 | ||||
6207 91 10 | ||||
6207 91 90 | ||||
6207 92 00 | ||||
6207 99 00 | ||||
6208 11 00 | Women's or girls singlets and other vests, slips, petticoats, | |||
6208 19 10 | briefs, panties, nightdresses, pyjamas, negligees, bathrobes, | |||
6208 19 90 | dressing-gowns and similar articles, other than knitted or | |||
6208 21 00 | crocheted | |||
6208 22 00 | ||||
6208 29 00 | ||||
6208 91 11 | ||||
6208 91 19 | ||||
6208 91 90 | ||||
6208 92 00 | ||||
6208 99 00 | ||||
ex 6212 10 10 | ||||
09.8014 | 21 | ex 6201 12 10 | Parkas; anoraks, wind-cheaters, waister jackets and the like, | 576 236 pieces |
ex 6201 12 90 | other than knitted or crocheted, of wool, of cotton or of | |||
ex 6201 13 10 | man-made fibres; upper parts of tracksuits with lining, | |||
ex 6201 13 90 | other than category 16 or 29, of cotton or of man-made | |||
6201 91 00 | fibres | |||
6201 92 00 | ||||
6201 93 00 | ||||
ex 6202 12 10 | ||||
ex 6202 12 90 | ||||
ex 6202 13 10 | ||||
ex 6202 13 90 | ||||
6202 91 00 | ||||
6202 92 00 | ||||
6202 93 00 | ||||
6211 32 41 | ||||
6211 33 41 | ||||
6211 42 41 | ||||
6211 43 41 | ||||
09.8016 | 26 | 6104 41 00 | Women's or girls' dresses, of wool, of cotton or of man- | 173 262 pieces |
6104 42 00 | made fibres | |||
6104 43 00 | ||||
6104 44 00 | ||||
6204 41 00 | ||||
6204 42 00 | ||||
6204 43 00 | ||||
6204 44 00 | ||||
09.8017 | 27 | 6104 51 00 | Women's or girls' skirts, including divided skirts | 355 733 pieces |
6104 52 00 | ||||
6104 53 00 | ||||
6104 59 00 | ||||
6204 51 00 | ||||
6204 52 00 | ||||
6204 53 00 | ||||
6204 59 10 | ||||
09.8019 | 29 | 6204 11 00 | Women's or girls' suits and ensembles, other than knitted | 112 953 pieces |
6204 12 00 | or crocheted, of wool, of cotton or of man-made fibres, | |||
6204 13 00 | excluding ski-suits; women's or girls' tracksuits with lining, | |||
6204 19 10 | with an outer shell of an identical fabric, of cotton or of | |||
6204 21 00 | man-made fibres | |||
6204 22 80 | ||||
6204 23 80 | ||||
6204 29 18 | ||||
6211 42 31 | ||||
6211 43 31 | ||||
09.8020 | 31 | ex 6212 10 10 | Brassiéres, woven, knitted or crocheted | 1 100 pieces |
6212 10 90 | ||||
09.8021 | 68 | 6111 10 90 | Babies' garments and clothing accessories, excluding babies' | 443 tonnes |
6111 20 90 | gloves, mittens and mitts of categories 10 and 87, and | |||
6111 30 90 | babies' stockings, socks and sockettes, other than knitted or | |||
ex 6111 90 00 | crocheted, of category 88 | |||
ex 6209 10 00 | ||||
ex 6209 20 00 | ||||
ex 6209 30 00 | ||||
ex 6209 90 00 | ||||
09.8023 | 72 | 6112 31 10 | Swimwear, of wool, of cotton or of man-made fibres | 15 196 pieces |
6112 31 90 | ||||
6112 39 10 | ||||
6112 39 90 | ||||
6112 41 10 | ||||
6112 41 90 | ||||
6112 49 10 | ||||
6112 49 90 | ||||
6211 11 00 | ||||
6211 12 00 | ||||
09.8027 | 76 | 6203 22 10 | Men's or boys' industrial or occupational clothing, other | 41 tonnes |
6203 23 10 | than knitted or crocheted | |||
6203 29 11 | ||||
6203 32 10 | ||||
6203 33 10 | ||||
6203 39 11 | ||||
6203 42 11 | ||||
6203 42 51 | ||||
6203 43 11 | ||||
6203 43 31 | ||||
6203 49 11 | ||||
6203 49 31 | ||||
6211 32 10 | ||||
6211 33 10 | ||||
6204 22 10 | Women's or girls' aprons, smock-overalls and other indus- | |||
6204 23 10 | trial or occupational clothing, other than knitted or croch- | |||
6204 29 11 | eted | |||
6204 32 10 | ||||
6204 33 10 | ||||
6204 39 11 | ||||
6204 62 11 | ||||
6204 62 51 | ||||
6204 63 11 | ||||
6204 63 31 | ||||
6204 69 11 | ||||
6204 69 31 | ||||
6211 42 10 | ||||
6211 43 10 | ||||
09.8028 | 78 | 6203 41 30 | Garments, other than knitted or crocheted, excluding | 452 tonnes |
6203 42 59 | garments of categories 6, 7, 8, 14, 15, 16, 17, 18, 21, 26, | |||
6203 43 39 | 27, 29, 68, 72, 76 and 77 | |||
6203 49 39 | ||||
6204 61 80 | ||||
6204 61 90 | ||||
6204 62 59 | ||||
6204 62 90 | ||||
6204 63 39 | ||||
6204 63 90 | ||||
6204 69 39 | ||||
6204 69 50 | ||||
6210 40 00 | ||||
6210 50 00 | ||||
6211 31 00 | ||||
6211 32 90 | ||||
6211 33 90 | ||||
6211 41 00 | ||||
6211 42 90 | ||||
6211 43 90 | ||||
09.8030 | 84 | 6214 20 00 | Shawls, scarves, mufflers, mantillas, veils and the like, other | 1,1 tonnes |
6214 30 00 | than knitted or crocheted, of wool, of cotton or of man- | |||
6214 40 00 | made fibres | |||
6214 90 10 | ||||
09.8031 | 86 | 6212 20 00 | Corsets, corset-belts, suspender-belts, braces, suspenders, | 1 100 pieces |
6212 30 00 | garters and the like, and parts thereof, whether or not | |||
6212 90 00 | knitted or crocheted | |||
09.8034 | 159 | 6204 49 10 | Dresses, blouses and shirt-blouses, not knitted or croch- | 4 tonnes |
6206 10 00 | eted, of silk-waste | |||
6214 10 00 | Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, of silk or of silk-waste | |||
6215 10 00 | Ties, bow-ties and cravats, of silk or of silk-waste | |||
09.8035 | 161 | 6201 19 00 | Garments, not knitted or crocheted, other than those of | 69 tonnes |
6201 99 00 | categories 1 to 123 and of category 159 | |||
6202 19 00 | ||||
6202 99 00 | ||||
6203 19 90 | ||||
6203 29 90 | ||||
6203 39 90 | ||||
6203 49 90 | ||||
6204 19 90 | ||||
6204 29 90 | ||||
6204 39 90 | ||||
6204 49 90 | ||||
6204 59 90 | ||||
6204 69 90 | ||||
6205 90 10 | ||||
6205 90 90 | ||||
6206 90 10 | ||||
6206 90 90 | ||||
ex 6211 20 00 | ||||
6211 39 00 | ||||
6211 49 00 | ||||
09.8036 | 20 | 6302 21 00 | Bed linen, other than knitted or crocheted | 1,1 tonnes |
6302 22 90 | ||||
6302 29 90 | ||||
6302 31 10 | ||||
6302 31 90 | ||||
6302 32 90 | ||||
6302 39 90 | ||||
09.8037 | 40 | ex 6303 91 00 | Woven curtains (including drapes, interior blinds, curtain | 1,1 tonnes |
ex 6303 92 90 | and bed valances and other furnishing articles), other than | |||
ex 6303 99 90 | knitted or crocheted, of wool, of cotton or of man-made | |||
6304 19 10 | fibres | |||
ex 6304 19 90 | ||||
6304 92 00 | ||||
ex 6304 93 00 | ||||
ex 6304 99 00 | ||||
09.8038 | 91 | 6306 21 00 | Tents | 1,1 tonnes |
6306 22 00 | ||||
6306 29 00 | ||||
09.8039 | 109 | 6306 11 00 | Tarpaulins, sails, awnings and sunblinds | 11 tonnes |
6306 12 00 | ||||
6306 19 00 | ||||
6306 31 00 | ||||
6306 39 00 | ||||
09.8040 | 110 | 6306 41 00 | Woven pneumatic mattresses | 1,1 tonnes |
6306 49 00 | ||||
09.8041 | 111 | 6306 91 00 | Camping goods, woven, other than pneumatic mattresses | 1,1 tonnes |
6306 99 00 | and tents |
COMMISSION REGULATION (EC) No 1806/2006
of 7 December 2006
amending Regulation (EC) No 1613/2000 derogating from Regulation (EEC) No 2454/93 in respect of the definition of the concept of originating products used for the purposes of the scheme of generalised preferences to take account of the special situation of Laos regarding certain exports of textiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(2), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (3), the Community granted generalised tariff preferences to Laos.
(2) Regulation (EEC) No 2454/93 establishes the definition of the concept of originating products to be used for the purposes of the scheme of generalised tariff preferences.
Regulation (EEC) No 2454/93 also provides for derogations from that definition in favour of least developed beneficiary countries benefiting from the generalised system of preferences (GSP) which submit an appropriate request to that effect to the Community.
(3) Laos has benefited from such derogation for certain textiles since 1997, in the last instance by virtue of Commission Regulation (EC) No 1613/2000(4). The
(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).
(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).
(3) OJ L 169, 30.6.2005, p. 1.
(4) OJ L 185, 25.7.2000, p. 38. Regulation as last amended by Regulation (EC) No 2186/2004 (OJ L 373, 21.12.2004, p. 14).
validity of Regulation (EC) No 1613/2000 has been extended until 31 December 2006.
(4) By letter dated 22 June 2006 Laos submitted a request for prolongation of the derogation in accordance with Article 76 of Regulation (EEC) No 2454/93.
(5) When the validity of Regulation (EC) No 1613/2000 was extended until 31 December 2006, it was expected that new, simpler and more development-friendly GSP rules of origin would be in force before expiry of the derogation.
However the new GSP rules of origin are not expected to be adopted before 31 December 2006.
(6) Application of the GSP rules of origin currently in force would have an adverse effect on investment, and employment in Laos as well as on ability of existing industry in Laos to continue its exports to the Community.
(7) The prolongation period should take account of the time necessary to adopt and implement new GSP rules of origin. In addition, the interests of traders concluding contracts both in Laos and in the Community, as well as the stability of Laos industry, require that the derogation should be prolonged for a period sufficient to permit the continuation or conclusion of longer term contracts.
(8) The derogation should therefore be prolonged until 31 December 2008. However, in order to ensure fair treatment for Laos and for other least developed countries, the continuing need for the derogation should be reviewed once new GSP rules of origin are adopted.
(9) Regulation (EC) No 1613/2000 should therefore be amended accordingly.
(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Article 2 of Regulation (EC) No 1613/2000 is amended as follows:
1. In the first paragraph the date31 December 2006is replaced by 31 December 2008;
2. The second paragraph is replaced by the following:
The continuing need for the derogation shall however be reviewed once the new rules of origin of the generalised system of preferences are adopted.
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 December 2006.
For the Commission
László KOVÁCS
Member of the Commission
COMMISSION REGULATION (EC) No 1615/2000
of 24 July 2000
derogating from Regulation (EEC) No 2454/93 in respect of the definition of the concept of
originating products used for the purposes of the scheme of generalised preferences to take
account of the special situation of Nepal regarding certain exports of textiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), as last amended by Regulation (EC) No 955/1999 of the European Parliament and of the Council(2), and in particular Article 249 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(3), as last amended by Regulation (EC) No 1662/1999 (4), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 2820/98 of 21 December 1998 applying a multiannual scheme of generalised tariff preferences for the period 1 July 1999 to 31 December 2001(5), as last amended by Commission Regulation (EC) No 1310/2000 (6), the Community gave such preferences to Nepal.
(2) Articles 67 to 97 of Regulation (EEC) No 2454/93 establish the definition of the concept of originating products to be used for the purposes of generalised tariff preferences.
Article 76 of that Regulation provides, however, for derogations to those provisions in favour of leastdeveloped GSP-beneficiary countries which submit an appropriate request to that effect to the Community.
(3) By Commission Regulation (EC) No 1539/1999 (7), Nepal obtained such a derogation for certain textiles, for the period from 15 July 1999 to 14 July 2000.
(4) The request submitted by Nepal satisfies the requirements of Article 76 of Regulation (EEC) No 2454/93. In particular the introduction of quantitative conditions (on an annual basis) reflecting the Community market's capacity to absorb the Nepalese products, Nepal's export-capacity and actual recorded trade flows, is such as to prevent injury to the corresponding branches of
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 119, 7.5.1999, p. 1.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 197, 29.7.1999, p. 25.
(5) OJ L 357, 30.12.1998, p. 1.
(6) OJ L 148, 22.6.2000, p. 28.
(7) OJ L 178, 14.7.1999, p. 42.
Community industry. The derogation should be adapted, however, with reference to the economic needs.
(5) In order to encourage regional cooperation among beneficiary countries, it is desirable to provide that the raw materials to be used in Nepal in the context of this derogation should originate in countries belonging to the Association of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Association for Regional Cooperation (SAARC) or to the ACP-EC Partnership Agreement.
(6) The open and effective administration of these measures should be ensured by applying the relevant provisions, for the management of tariff quotas, laid down in Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 1427/97 (8).
(7) Any demand to extend application of the derogation beyond the quantities provided for must be considered in consultation with the Nepalese authorities.
(8) To be fully effective, the derogation should be granted for a reasonable length of time, that is, until 31 December 2001 when Regulation (EC) No 2820/98 expires.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
1. By way of derogation from Articles 67 to 97 of Regulation (EEC) No 2454/93, products listed in the Annex to this Regulation which are manufactured in Nepal from woven fabric (woven items) or yarn (knitted items) imported into that country and originating in a country belonging to the Association of South-East Asian Nations (ASEAN) (except Myanmar), to the South Asian Assocation for Regional Cooperation (SAARC) or to the ACP-EC Partnership Agreement shall be regarded as originating in Nepal in accordance with the arrangements set out below.
(8) OJ L 196, 24.7.1997, p. 31.
2. For the purposes of paragraph 1, products shall be considered as originating in ASEAN or SAARC when they are obtained in these countries according to the rules of origin provided for in Articles 67 to 97 of Regulation (EEC) No 2454/93, or as originating in the beneficiary countries of the ACP-EC Partnership Agreement when they are obtained in those countries according to the rules of origin provided in Protocol No 1 to the ACP-EC Partnership Agreement(1).
3. The competent authorities of Nepal shall undertake to take all of the necessary measures to ensure compliance with the provisions of paragraph 2.
Article 2
The derogation provided for in Article 1 shall apply to products transported directly from Nepal and imported into the Community during the period from 15 July 2000 to 31 December 2001, up to the annual quantities listed in the Annex against each product.
Article 3
The quantities referred to in Article 2 shall be managed by the Commission, in accordance with the provisions laid down in Articles 308a to 308c of Regulation (EEC) No 2454/93.
Article 4
When drawings under Article 3 account for 80 % of the quantities shown in the Annex, the Commission, in consultation with the Nepalese authorities, shall consider whether it is necessary to extend application of the derogation beyond those quantities.
Article 5
The following shall be entered in box 4 of certificates of origin Form A issued by the competent authorities of Nepal pursuant to this Regulation:
Derogation Regulation (EC) No 1615/2000
Article 6
In case of doubt, the Member States may demand a copy of the document certifying the origin of the materials used in Nepal under this derogation. Such a demand may be made at the time of entry into free circulation of the goods benefiting from this Regulation, or within the framework of the administrative cooperation for which provision is made in Article 94 of Regulation (EEC) No 2454/93.
Article 7
This Regulation shall enter into force on the seventh day following that of its publication in theOfficial Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 July 2000.
For the Commission
Frederik BOLKESTEIN
Member of the Commission
ANNEX
Order No | Textile category | Combined Nomenclature | Description of goods | Quantity (1.1 to 31.12) |
09.8003 | 6 | 6203 41 10 | Men's or boys' woven breeches, shorts other than swim- | 573 674 pieces |
6203 41 90 | wear and trousers (including slacks); women's or girls' | |||
6203 42 31 | woven trousers and slacks, of wool, of cotton or of man- | |||
6203 42 33 | made fibres; lower parts of tracksuits with lining, other | |||
6203 42 35 | than category 16 or 29, of cotton or of man-made fibres | |||
6203 42 90 | ||||
6203 43 19 | ||||
6203 43 90 | ||||
6203 49 19 | ||||
6203 49 50 | ||||
6204 61 10 | ||||
6204 62 31 | ||||
6204 62 33 | ||||
6204 62 39 | ||||
6204 63 18 | ||||
6204 69 18 | ||||
6211 32 42 | ||||
6211 33 42 | ||||
6211 42 42 | ||||
6211 43 42 | ||||
09.8004 | 7 | 6106 10 00 | Women's or girls' blouses, shirts and shirt-blouses, whether | 445 688 pieces |
6106 20 00 | or not knitted or crocheted, of wool, of cotton or of | |||
6106 90 10 | man-made fibres | |||
6206 20 00 | ||||
6206 30 00 | ||||
6206 40 00 | ||||
09.8005 | 8 | 6205 10 00 | Men's or boys' shirts, other than knitted or crocheted, of | 97 747 pieces |
6205 20 00 | wool, of cotton or of man-made fibres | |||
6205 30 00 | ||||
09.8006 | 10 | 6111 10 10 | Gloves, mittens and mitts, knitted or crocheted | 1 246 351 pairs |
6111 20 10 | ||||
6111 30 10 | ||||
ex 6111 90 00 | ||||
6116 10 20 | ||||
6116 10 80 | ||||
6116 91 00 | ||||
6116 92 00 | ||||
6116 93 00 | ||||
6116 99 00 | ||||
09.8007 | 12 | 6115 12 00 | Panty-hose and tights, stockings, understockings, socks, | 553 615 pairs |
6115 19 00 | ankle-socks, sockettes and the like, knitted or crocheted, | |||
6115 20 11 | other than for babies, including stockings for varicose | |||
6115 20 90 | veins, other than products of category 70 | |||
6115 91 00 | ||||
6115 92 00 | ||||
6115 93 10 | ||||
6115 93 30 | ||||
6115 93 99 | ||||
6115 99 00 | ||||
09.8009 | 14 | 6201 11 00 | Men's or boys' woven overcoats, raincoats and other coats, | 55 003 pieces |
ex 6201 12 10 | cloaks and capes, of wool, of cotton or of man-made fibres | |||
ex 6201 12 90 | (other than parkas of category 21) | |||
ex 6201 13 10 | ||||
ex 6201 13 90 | ||||
6210 20 00 | ||||
09.8010 | 15 | 6202 11 00 | Women's or girls' woven overcoats, raincoats and other | 380 049 pieces |
ex 6202 12 10 | coats, cloaks and capes; jackets and blazers, of wool, of | |||
ex 6202 12 90 | cotton or of man-made fibres (other than parkas of | |||
ex 6202 13 10 | category 21) | |||
ex 6202 13 90 | ||||
6204 31 00 | ||||
6204 32 90 | ||||
6204 33 90 | ||||
6204 39 19 | ||||
6210 30 00 | ||||
09.8011 | 16 | 6203 11 00 | Men's or boys' suits and ensembles, other than knitted or | 32 985 pieces |
6203 12 00 | crocheted, of wool, of cotton or of man-made fibres, | |||
6203 19 10 | excluding ski-suits; men's or boys' tracksuits with lining, | |||
6203 19 30 | with an outer shell of a single identical fabric, of cotton or | |||
6203 21 00 | of man-made fibres | |||
6203 22 80 | ||||
6203 23 80 | ||||
6203 29 18 | ||||
6211 32 31 | ||||
6211 33 31 | ||||
09.8012 | 17 | 6203 31 00 | Men's or boys' jackets and blazers, other than knitted or | 123 685 pieces |
6203 32 90 | crocheted, of wool, of cotton or of man-made fibres | |||
6203 33 90 | ||||
6203 39 19 | ||||
09.8013 | 18 | 6207 11 00 | Men's or boys' singlets and other vests, underpants, briefs, | 252 tonnes |
6207 19 00 | nightshirts, pyjamas, bathrobes, dressing-gowns and similar | |||
6207 21 00 | articles, other than knitted or crocheted | |||
6207 22 00 | ||||
6207 29 00 | ||||
6207 91 10 | ||||
6207 91 90 | ||||
6207 92 00 | ||||
6207 99 00 | ||||
6208 11 00 | Women's or girls singlets and other vests, slips, petticoats, | |||
6208 19 10 | briefs, panties, nightdresses, pyjamas, negligees, bathrobes, | |||
6208 19 90 | dressing-gowns and similar articles, other than knitted or | |||
6208 21 00 | crocheted | |||
6208 22 00 | ||||
6208 29 00 | ||||
6208 91 11 | ||||
6208 91 19 | ||||
6208 91 90 | ||||
6208 92 00 | ||||
6208 99 00 | ||||
ex 6212 10 10 | ||||
09.8014 | 21 | ex 6201 12 10 | Parkas; anoraks, wind-cheaters, waister jackets and the like, | 30 083 pieces |
ex 6201 12 90 | other than knitted or corcheted, of wool, of cotton or of | |||
ex 6201 13 10 | man-made fibres; upper parts of tracksuits with lining, | |||
ex 6201 13 90 | other than category 16 or 29, of cotton or of man-made | |||
6201 91 00 | fibres | |||
6201 92 00 | ||||
6201 93 00 | ||||
ex 6202 12 10 | ||||
ex 6202 12 90 | ||||
ex 6202 13 10 | ||||
ex 6202 13 90 | ||||
6202 91 00 | ||||
6202 92 00 | ||||
6202 93 00 | ||||
6211 32 41 | ||||
6211 33 41 | ||||
6211 42 41 | ||||
6211 43 41 | ||||
09.8016 | 26 | 6104 41 00 | Women's or girls' dresses, of wool, of cotton or of man- | 1 615 767 pieces |
6104 42 00 | made fibres | |||
6104 43 00 | ||||
6104 44 00 | ||||
6204 41 00 | ||||
6204 42 00 | ||||
6204 43 00 | ||||
6204 44 00 | ||||
09.8017 | 27 | 6104 51 00 | Women's or girls' skirts, including divided skirts | 349 416 pieces |
6104 52 00 | ||||
6104 53 00 | ||||
6104 59 00 | ||||
6204 51 00 | ||||
6204 52 00 | ||||
6204 53 00 | ||||
6204 59 10 | ||||
09.8019 | 29 | 6204 11 00 | Women's or girls' suits and ensembles, other than knitted | 135 935 pieces |
6204 12 00 | or crocheted, or wool, of cotton or of man-made fibres, | |||
6204 13 00 | excluding ski-suits; women's or girls' tracksuits with lining, | |||
6204 19 10 | with an outer shell of an identical fabric, of cotton or of | |||
6204 21 00 | man-made fibres | |||
6204 22 80 | ||||
6204 23 80 | ||||
6204 29 18 | ||||
6211 42 31 | ||||
6211 43 31 | ||||
09.8020 | 31 | ex 6212 10 10 | Brassiéres, woven, knitted or crocheted | 1 100 pieces |
6212 10 90 | ||||
09.8021 | 68 | 6111 10 90 | Babies' garments and clothing accessories, excluding babies' | 19 tonnes |
6111 20 90 | gloves, mittens and mitts of categories 10 and 87, and | |||
6111 30 90 | babies' stockings, socks and sockettes, other than knitted or | |||
ex 6111 90 00 | crocheted, of category 88 | |||
ex 6209 10 00 | ||||
ex 6209 20 00 | ||||
ex 6209 30 00 | ||||
ex 6209 90 00 | ||||
09.8023 | 72 | 6112 31 10 | Swimwear, of wool, of cotton or of man-made fibres | 7 112 pieces |
6112 31 90 | ||||
6112 39 10 | ||||
6112 39 90 | ||||
6112 41 10 | ||||
6112 41 90 | ||||
6112 49 10 | ||||
6112 49 90 | ||||
6211 11 00 | ||||
6211 12 00 | ||||
09.8027 | 76 | 6203 22 10 | Men's or boys' industrial or occupational clothing, other | 6 tonnes |
6203 23 10 | than knitted or crocheted | |||
6203 29 11 | ||||
6203 32 10 | ||||
6203 33 10 | ||||
6203 39 11 | ||||
6203 42 11 | ||||
6203 42 51 | ||||
6203 43 11 | ||||
6203 43 31 | ||||
6203 49 11 | ||||
6203 49 31 | ||||
6211 32 10 | ||||
6211 33 10 | ||||
6204 22 10 | Women's or girls' aprons, smock-overalls and other indus- | |||
6204 23 10 | trial or occupational clothing, other than knitted or croch- | |||
6204 29 11 | eted | |||
6204 32 10 | ||||
6204 33 10 | ||||
6204 39 11 | ||||
6204 62 11 | ||||
6204 62 51 | ||||
6204 63 11 | ||||
6204 63 31 | ||||
6204 69 11 | ||||
6204 69 31 | ||||
6211 42 10 | ||||
6211 43 10 | ||||
09.8028 | 78 | 6203 41 30 | Garments, other than knitted or crocheted, excluding | 95 tonnes |
6203 42 59 | garments of categories 6, 7, 8, 14, 15, 16, 17, 18, 21, 26, | |||
6203 43 39 | 27, 29, 68, 72, 76 and 77 | |||
6203 49 39 | ||||
6204 61 80 | ||||
6204 61 90 | ||||
6204 62 59 | ||||
6204 62 90 | ||||
6204 63 39 | ||||
6204 63 90 | ||||
6204 69 39 | ||||
6204 69 50 | ||||
6210 40 00 | ||||
6210 50 00 | ||||
6211 31 00 | ||||
6211 32 90 | ||||
6211 33 90 | ||||
6211 41 00 | ||||
6211 42 90 | ||||
6211 43 90 | ||||
09.8030 | 84 | 6214 20 00 | Shawls, scarves, mufflers, mantillas, veils and the like, other | 75 tonnes |
6214 30 00 | than knitted or crocheted, of wool, of cotton or of man- | |||
6214 40 00 | made fibres | |||
6214 90 10 | ||||
09.8031 | 86 | 6212 20 00 | Corsets, corset-belts, suspender-belts, braces, suspenders, | 1 100 pieces |
6212 30 00 | garters and the like, and parts thereof, whether or not | |||
6212 90 00 | knitted or crocheted | |||
09.8034 | 159 | 6204 49 10 | Dresses, blouses and shirt-blouses, not knitted or croch- | 5 tonnes |
6206 10 00 | eted, of silk-waste | |||
6214 10 00 | Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, of silk or of silk-waste | |||
6215 10 00 | Ties, bow-ties and cravats, of silk or of silk-waste | |||
09.8035 | 161 | 6201 19 00 | Garments, not knitted or crocheted, other than those of | 62 tonnes |
6201 99 00 | categories 1 to 123 and of category 159 | |||
6202 19 00 | ||||
6202 99 00 | ||||
6203 19 90 | ||||
6203 29 90 | ||||
6203 39 90 | ||||
6203 49 90 | ||||
6204 19 90 | ||||
6204 29 90 | ||||
6204 39 90 | ||||
6204 49 90 | ||||
6204 59 90 | ||||
6204 69 90 | ||||
6205 90 10 | ||||
6205 90 90 | ||||
6206 90 10 | ||||
6206 90 90 | ||||
ex 6211 20 00 | ||||
6211 39 00 | ||||
6211 49 00 | ||||
09.8036 | 20 | 6302 21 00 | Bed linen, other than knitted or crocheted | 3 tonnes |
6302 22 90 | ||||
6302 29 90 | ||||
6302 31 10 | ||||
6302 31 90 | ||||
6302 32 90 | ||||
6302 39 90 | ||||
09.8037 | 40 | ex 6303 91 00 | Woven curtains (including drapes, interior blinds, curtain | 80 tonnes |
ex 6303 92 90 | and bed valances and other furnishing articles), other than | |||
ex 6303 99 90 | knitted or crocheted, of wool, of cotton or of man-made | |||
6304 19 10 | fibres | |||
ex 6304 19 90 | ||||
6304 92 00 | ||||
ex 6304 93 00 | ||||
ex 6304 99 00 | ||||
09.8038 | 91 | 6306 21 00 | Tents | 1,1 tonnes |
6306 22 00 | ||||
6306 29 00 | ||||
09.8039 | 109 | 6306 11 00 | Tarpaulins, sails, awnings and sunblinds | 11 tonnes |
6306 12 00 | ||||
6306 19 00 | ||||
6306 31 00 | ||||
6306 39 00 | ||||
09.8040 | 110 | 6306 41 00 | Woven pneumatic mattresses | 1,1 tonnes |
6306 49 00 | ||||
09.8041 | 111 | 6306 91 00 | Camping goods, woven, other than pneumatic mattresses | 1,1 tonnes |
6306 99 00 | and tents |
COMMISSION REGULATION (EC) No 1808/2006of 7 December 2006
amending Regulation (EC) No 1615/2000 derogating from Regulation (EEC) No 2454/93 in respectof the definition of the concept of originating products used for the purposes of the scheme ofgeneralised preferences to take account of the special situation of Nepal regarding certain exports oftextiles to the Community
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (2), and in particular Article 76 thereof,
Whereas:
(1) By Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (3), the Community granted generalised tariff preferences to Nepal.
(2) Regulation (EEC) No 2454/93 establishes the definition of the concept of originating products to be used for the purposes of the scheme of generalised tariff preferences. Regulation (EEC) No 2454/93 also provides for dero-gations from that definition in favour of least developed beneficiary countries benefiting from the generalised system of preferences (GSP) which submit an appropriate request to that effect to the Community.
(3) Nepal has benefited from such derogation for certain textiles since 1997, in the last instance by virtue of Commission Regulation (EC) No 1615/2000 (4). The validity of Regulation (EC) No 1615/2000 has been extended until 31 December 2006.
(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-lation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).
(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-lation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).
(3) OJ L 169, 30.6.2005, p. 1.
(4) OJ L 185, 25.7.2000, p. 54. Regulation as last amended by Regu-lation (EC) No 2188/2004 (OJ L 373, 21.12.2004, p. 18).
(4) By letter dated 17 July 2006 Nepal submitted a request for prolongation of the derogation in accordance with Article 76 of Regulation (EEC) No 2454/93.
(5) When the validity of Regulation (EC) No 1615/2000 was extended until 31 December 2006, it was expected that new, simpler and more development-friendly GSP rules of origin would be in force before expiry of the dero-gation. However the new GSP rules of origin are not expected to be adopted before 31 December 2006.
(6) Application of the GSP rules of origin currently in force would have an adverse effect on investment, and employment in Nepal as well as on ability of existing industry in Nepal to continue its exports to the Community.
(7) The prolongation period should take account of the time necessary to adopt and implement new GSP rules of origin. In addition, the interests of traders concluding contracts both in Nepal and in the Community, as well as the stability of Nepalese industry, require that the derogation should be prolonged for a period sufficient to permit the continuation or conclusion of longer term contracts.
(8) The derogation should therefore be prolonged until 31 December 2008. However, in order to ensure fair treatment for Nepal and for other least developed countries, the continuing need for the derogation should be reviewed once new GSP rules of origin are adopted.
(9) Regulation (EC) No 1615/2000 should therefore be amended accordingly.
(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: Article 1
Article 2 of Regulation (EC) No 1615/2000 is amended as follows:
1. In the first paragraph the date `31 December 2006' is replaced by `31 December 2008';
'The continuing need for the derogation shall however be reviewed once the new rules of origin of the generalised system of preferences are adopted.'
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
2. The second paragraph is replaced by the following: It shall apply from 1 January 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 December 2006.
For the Commission
László KOVÁCS
Member of the Commission
(Actos adoptados en aplicación de los Tratados CE/Euratom cuya publicación es obligatoria)
REGLAMENTOS
REGLAMENTO (CE) No732/2008 DEL CONSEJO de 22 de julio de 2008
por el que se aplica un sistema de preferencias arancelarias generalizadas para el período del 1 de enero de 2009 al 31 de diciembre de 2011 y se modifican los Reglamentos (CE) no 552/97 y no 1933/2006 del Consejo y los Reglamentos (CE) no1100/2006 y no 964/2007 de la Comisión
EL CONSEJO DE LA UNIÓN EUROPEA,
Visto el Tratado constitutivo de la Comunidad Europea y, en particular, su artículo 133,
Vista la propuesta de la Comisión,
Visto el dictamen del Parlamento Europeo (1),
Considerando lo siguiente:
(1) Desde 1971, la Comunidad concede preferencias comerciales a los países en desarrollo en el marco de su sistema de preferencias arancelarias generalizadas.
(2) La política comercial de la Comunidad debe ser coherente con los objetivos de la política de desarrollo y consolidar dichos objetivos, en particular la erradicación de la pobreza y el estímulo del desarrollo sostenible y la gobernanza en los países en desarrollo. Asimismo, debe cumplir los requisitos de la OMC y, en particular, la «cláusula de habilitación » del GATT de 1979, según la cual los miembros de la OMC pueden conceder un tratamiento diferencial y más favorable a los países en desarrollo.
(3) En la Comunicación de la Comisión al Consejo, al Parlamento Europeo y al Comité Económico y Social Europeo, de 7 de julio de 2004, titulada: «Países en desarrollo, comercio internacional y desarrollo sostenible: la función del sistema de preferencias generalizadas (SPG) de la Comunidad para el decenio 2006/2015», se establecen las
(1) Dictamen emitido el 5 de junio de 2008 previa consulta no obligatoria
(no publicado aún en el Diario Oficial).
directrices de la aplicación del sistema de preferencias arancelarias generalizadas para el período 2006-2015.
(4) El Reglamento (CE) no 980/2005 de la Consejo (2), aplica el sistema de preferencias arancelarias generalizadas hasta el 31 de diciembre de 2008. A continuación, de conformidad con las directrices, el sistema debe seguir aplicándose hasta el 31 de diciembre de 2011.
(5) El sistema de preferencias generalizadas (en lo sucesivo, «el sistema») debe consistir en un régimen general, concedido a todos los países y territorios beneficiarios, y dos regímenes especiales que tengan en cuenta las diversas necesidades de desarrollo de los países en situaciones económicas similares.
(6) El régimen general debe concederse a todos los países beneficiarios que el Banco Mundial no incluya entre los países con ingresos elevados y cuyas exportaciones no estén suficientemente diversificadas.
(7) El régimen especial de estímulo del desarrollo sostenible y la gobernanza se basa en el concepto integral de desarrollo sostenible reconocido en los convenios e instrumentos internacionales, como la Declaración de las Naciones Unidas sobre el Derecho al Desarrollo de 1986, la Declaración de Río sobre el Medio Ambiente y el Desarrollo de 1992, la Declaración de la OIT relativa a los Principios y Derechos Fundamentales en el Trabajo de 1998, la Declaración del Milenio de las Naciones Unidas de 2000 y la Declaración de Johannesburgo sobre el Desarrollo Sostenible de 2002.
(2) Reglamento (CE) no 980/2005 del Consejo, de 27 de junio de 2005, por el que se aplica un sistema de preferencias arancelarias generalizadas (DO L 169 de 30.6.2005, p. 1). Reglamento modificado en último lugar por el Reglamento (CE) no 55/2008 (DO L 20 de 24.1.2008, p. 1).
(8) Por consiguiente, deben concederse preferencias arancelarias adicionales a los países en desarrollo que son vulnerables por su falta de diversificación y su insuficiente integración en el comercio mundial y que, al mismo tiempo, asumen las cargas y responsabilidades especiales que se derivan de la ratificación y aplicación efectiva de convenios internacionales básicos sobre derechos humanos y laborales, protección del medio ambiente y gobernanza.
(9) Estas preferencias deben estar orientadas a promover un mayor crecimiento económico y, con ello, responder positivamente a la necesidad de desarrollo sostenible. Por tanto, en el marco de este régimen deben suspenderse los arancelesad valorem y los derechos específicos (excepto los combinados con un derecho ad valorem) para los países beneficiarios en cuestión.
(10) Los países en desarrollo que cumplen los criterios para optar al régimen especial de estímulo del desarrollo sostenible y la gobernanza deben poder beneficiarse también de las preferencias arancelarias adicionales si, tras analizar su solicitud, la Comisión confirma su admisión antes del 15 de diciembre de 2008. Los países ya beneficiarios del régimen especial de estímulo del desarrollo sostenible y la gobernanza deben renovar sus solicitudes.
(11) La Comisión debe supervisar la aplicación efectiva de los convenios internacionales con arreglo a sus mecanismos respectivos y evaluar la relación entre las preferencias arancelarias adicionales y el fomento del desarrollo sostenible.
(12) El régimen especial para los países menos desarrollados debe seguir concediendo un acceso libre de derechos al mercado comunitario a los productos originarios de los países reconocidos y clasificados como menos desarrollados por las Naciones Unidas. En el caso de los países que las Naciones Unidas dejen de reconocer como países menos desarrollados conviene establecer un período transitorio para paliar las consecuencias negativas de la supresión de las preferencias arancelarias concedidas en el marco de este régimen.
(13) Para garantizar la coherencia con las disposiciones sobre el acceso al mercado relativas al azúcar de los acuerdos de asociación económica, el acceso sin derechos para el azúcar debe aplicarse a partir del 1 de octubre de 2009 y el contingente arancelario de los productos de la subpartida 1701 11 10, abierto en el marco del régimen especial en favor de los países menos desarrollados, debe extenderse hasta el 30 de septiembre de 2009 con un aumento proporcional de su volumen. Además, para el período comprendido entre el 1 de octubre de 2009 y el 30 de septiembre de 2012 el importador de productos de la partida 1701 debe comprometerse a comprar tales productos a un precio no inferior a un precio mínimo establecido.
(14) En el régimen general, conviene seguir diferenciando las preferencias entre productos «no sensibles» y productos «sensibles», para tener en cuenta la situación de los sectores que fabrican los mismos productos en la Comunidad.
(15) Debe mantenerse la suspensión de los derechos arancelarios para los productos no sensibles y aplicarse una reducción de los mismos para los productos sensibles, con objeto de conseguir un grado de utilización satisfactorio y, paralelamente, tener en cuenta la situación de las correspondientes industrias de la Comunidad.
(16) Esta reducción debe ser suficientemente atractiva para incitar a los agentes económicos a aprovechar las oportunidades que ofrece el sistema. En consecuencia, debe aplicarse una reducción general de los derechos ad valorem correspondiente a 3,5 puntos porcentuales para el derecho de la nación más favorecida y a una reducción del 20 % para los textiles y los productos textiles. Los derechos específicos deben reducirse un 30 %. En los casos en que se especifique un derecho mínimo, este no debe aplicarse.
(17) Cuando los tipos de derecho preferenciales, calculados de conformidad con el Reglamento (CE) no980/2005, supongan una reducción arancelaria más elevada, deben seguir aplicándose.
(18) Los derechos deben suspenderse totalmente en caso de que el trato preferencial para una declaración de importación individual dé lugar a derechos ad valorem iguales o inferiores al 1 % o a derechos específicos iguales o inferiores a dos EUR, ya que el coste de la percepción de esos derechos podría superar los ingresos que generen.
(19) En aras de la coherencia de la política comercial de la Comunidad, los países beneficiarios no deben poder acogerse simultáneamente al sistema y a un acuerdo comercial preferencial en caso de que tal acuerdo incluya como mínimo todas las preferencias de que gocen dichos países en virtud del sistema actual.
(20) La graduación debe basarse en criterios relacionados con las secciones del arancel aduanero común. Debe aplicarse a una determinada sección de un país beneficiario en caso de que esa sección cumpla los criterios de graduación durante tres años consecutivos, con objeto de mejorar la previsibilidad y equidad de la graduación eliminando los efectos de grandes y excepcionales variaciones en las estadísticas de importación.
(21) Las normas de origen, relacionadas con la definición del concepto de producto originario y los correspondientes procedimientos y métodos de cooperación administrativa, establecidos en el Reglamento (CEE) no2454/93 de la Comisión, de 2 de julio de 1993, por el que se fijan determinadas disposiciones de aplicación del Reglamento (CEE) no2913/92 del Consejo por el que se establece el Código Aduanero Comunitario (1), deben aplicarse a las preferencias arancelarias establecidas en el presente Reglamento para asegurarse de que solo gozan de los beneficios del sistema los países beneficiarios a los que está destinado.
(22) Entre los motivos de una retirada temporal debe figurar el incumplimiento grave y sistemático de los principios establecidos en determinados convenios internacionales sobre derechos humanos y derechos laborales básicos o relacionados con el medio ambiente o la gobernanza, con el fin de promover los objetivos de esos convenios y asegurarse de que ningún país beneficiario goza de una ventaja injusta como consecuencia de un incumplimiento continuo de dichos convenios.
(23) Debido a la situación política de Myanmar y Belarús, debe mantenerse la retirada temporal de todas las preferencias arancelarias a las importaciones de productos originarios de estos países.
(24) En caso necesario, deben actualizarse las referencias en otros actos legislativos comunitarios y hacer referencia al presente Reglamento. Por consiguiente, deben modificarse en consecuencia el Reglamento (CE) no552/97 del Consejo, de 24 de marzo de 1997, por el que se retira temporalmente a la Unión de Myanmar el beneficio de las preferencias arancelarias generalizadas
(1) y el Reglamento (CE) no1933/2006 del Consejo, de 21 de diciembre de 2006, por el que se suspende temporalmente el acceso de la República de Belarús al sistema de preferencias generalizadas
(2), así como el Reglamento (CE) no1100/2006 de la Comisión, de 17 de julio de 2006, por el que se determinan, para las campañas de comercialización 2006/07, 2007/08 y 2008/09, las modalidades de apertura y gestión de contingentes arancelarios para el azúcar de caña en bruto, originario de los países menos desarrollados, que se destine al refinado, así como las modalidades que se aplican a la importación de productos de la partida arancelaria 1701 originarios de los países menos desarrollados (3) y el Reglamento (CE) no964/2007 de la Comisión, de 14 de agosto de 2007, por el que se establecen las normas de apertura y administración de los contingentes arancelarios aplicables al arroz originario de los países menos desarrollados para las campañas de comercialización 2007/08 y 2008/09 (4).
(25) Procede aprobar las medidas necesarias para la ejecución del presente Reglamento con arreglo a la Decisión 1999/468/CE del Consejo, de 28 de junio de 1999, por la que se establecen los procedimientos para el ejercicio de las competencias de ejecución atribuidas a la Comisión (5).
HA ADOPTADO EL PRESENTE REGLAMENTO:
CAPÍTULO I
DISPOSICIONES GENERALES
Artículo 1
1. El sistema comunitario de preferencias arancelarias generalizadas (en lo sucesivo, «el sistema») se aplicará de conformidad con el presente Reglamento.
(1) DO L 85 de 27.3.1997, p. 8.
(2) DO L 405 de 30.12.2006, p. 35.
(3) DO L 196 de 18.7.2006, p. 3.
(4) DO L 213 de 15.8.2007, p. 26.
(5) DO L 184 de 17.7.1999, p. 23. Decisión modificada por la Decisión 2006/512/CE (DO L 200 de 22.7.2006, p. 11).
2. El presente Reglamento establece las preferencias arancelarias siguientes:
a) un régimen general;
b) un régimen especial de estímulo del desarrollo sostenible y la gobernanza;
c) un régimen especial a favor de los países menos desarrollados.
Artículo 2
A efectos del presente Reglamento, se entenderá por:
a) «derechos del arancel aduanero común»: los derechos especificados en la segunda parte del anexo I del Reglamento (CEE) no 2658/87 del Consejo, de 23 de julio de 1987, relativo a la nomenclatura arancelaria y estadística y al arancel aduanero común (6), excepto los derechos fijados en el marco de los contingentes arancelarios;
b) «sección»: cada una de las secciones del arancel aduanero común establecidas en el Reglamento (CEE) no2658/87; a efectos del presente Reglamento únicamente, la sección XI se considerará compuesta de dos secciones separadas: la sección XI(a), que comprenderá los capítulos 50 a 60 del Arancel aduanero común, y la sección XI(b), que comprenderá los capítulos 61 a 63 del arancel aduanero común;
c) «países y territorios beneficiarios»: los países y territorios de la lista del anexo I del presente Reglamento.
Artículo 3
1. Un país beneficiario será retirado del sistema si el Banco Mundial lo ha clasificado como país con ingresos elevados durante tres años consecutivos y el valor de las cinco secciones más significativas de las importaciones de ese país en la Comunidad en el marco del SPG representan menos del 75 % del total de las importaciones de ese país en la Comunidad en el marco del SPG.
2. Cuando un país beneficiario haya suscrito un acuerdo preferencial con la Comunidad que abarque todas las preferencias establecidas para él en el presente sistema, se retirará de la lista de países beneficiarios.
La Comisión informará al Comité mencionado en el artículo 27 sobre las preferencias establecidas por el acuerdo comercial preferencial a que se refiere el párrafo primero.
3. La Comisión notificará al país en cuestión su retirada de la lista de países beneficiarios.
Artículo 4
Los productos incluidos en los regímenes mencionados en el artículo 1, apartado 2, letras a) y b), están especificados en el anexo II.
(6) DO L 256 de 7.9.1987, p. 1. Reglamento modificado en último lugar por el Reglamento (CE) no 360/2008 de la Comisión (DO L 111 de 23.4.2008, p. 9).
Artículo 5
1. Las preferencias arancelarias establecidas se aplicarán a las importaciones de los productos incluidos en el régimen concedido al país beneficiario del que sean originarios.
2. A efectos de los regímenes mencionados en el artículo 1, apartado 2, las normas de origen relativas a la definición del concepto de producto originario y los correspondientes procedimientos y métodos de cooperación administrativa serán los establecidos en el Reglamento (CEE) no2454/93.
3. La acumulación regional en el sentido y disposiciones del Reglamento (CEE) no2454/93 se aplicará también en caso de que un producto utilizado en la fabricación de otro producto en un país perteneciente a un grupo regional sea originario de otro país del grupo que no sea beneficiario del régimen aplicable al producto final, siempre que ambos países sean beneficiarios de la acumulación regional para dicho grupo.
CAPÍTULO II
REGÍMENES Y PREFERENCIAS ARANCELARIAS
SECCIÓN 1
Régimen general
Artículo 6
1. Quedan totalmente suspendidos los derechos del arancel aduanero común sobre los productos clasificados en el anexo II como productos no sensibles, excepto los componentes agrícolas.
2. Los derechosad valorem del arancel aduanero común sobre los productos clasificados en el anexo II como productos sensibles se reducirán 3,5 puntos porcentuales. Esta reducción será del 20 % en el caso de los productos de las secciones XI(a) y XI(b).
3. Los tipos de derecho preferenciales, calculados con arreglo al artículo 7 del Reglamento (CE) no980/2005 en lo que se refiere a los derechosad valorem del arancel aduanero común aplicables el 25 de agosto de 2008, se aplicarán en caso de que den lugar a una reducción arancelaria de más de 3,5 puntos porcentuales para los productos contemplados en el apartado 2 del presente artículo.
4. Los derechos específicos del arancel aduanero común distintos de los derechos mínimos y máximos aplicados a los productos clasificados en el anexo II como productos sensibles se reducirán un 30 %.
5. Si los derechos del arancel aduanero común aplicados a los productos clasificados en el anexo II como productos sensibles incluyen derechosad valorem y derechos específicos, estos últimos no se reducirán.
6. En caso de que los derechos reducidos con arreglo a los apartados 2 y 4 den lugar a un tipo máximo, este último no se reducirá. Si dan lugar a un derecho mínimo, este no se aplicará.
7. De conformidad con el artículo 13 y el artículo 20, apartado 8, las preferencias arancelarias contempladas en los apartados 1 a 4 no se aplicarán a los productos de las secciones para las que se hayan retirado las preferencias arancelarias al país de origen, tal como se indican en el anexo I, columna C.
SECCIÓN 2
Régimen especial de estímulo del desarrollo sostenible y la gobernanza
Artículo 7
1. Quedan suspendidos los derechosad valorem del arancel aduanero común para todos los productos enumerados en el anexo II originarios de alguno de los países beneficiarios del régimen especial de estímulo del desarrollo sostenible y la gobernanza.
2. Quedan totalmente suspendidos los derechos específicos del arancel aduanero común sobre los productos contemplados en el apartado 1, excepto aquellos para los cuales el arancel aduanero común prevea derechosad valorem. El derecho específico aplicado a los productos del código NC 1704 10 90 se limitará al 16 % del valor en aduana.
3. El régimen especial de estímulo del desarrollo sostenible y la gobernanza no incluirá, para los países beneficiarios, los productos de las secciones para las que, de acuerdo con el anexo I, columna C, se hayan suprimido las preferencias arancelarias.
Artículo 8
1. El régimen especial de estímulo del desarrollo sostenible y la gobernanza podrá concederse a los países que:
a) hayan ratificado y aplicado efectivamente los convenios indicados en el anexo III;
b) se comprometan a mantener la ratificación de los convenios y sus disposiciones legislativas y medidas de aplicación, y acepten la supervisión y revisión periódicas de su aplicación de conformidad con las disposiciones de aplicación de los convenios que hayan ratificado, y
c) se consideren países vulnerables de conformidad con el apartado 2.
2. A efectos de esta sección se considerará país vulnerable
a) aquel que no esté clasificado por el Banco Mundial como país con ingresos elevados durante tres años consecutivos y las cinco principales secciones de importaciones de ese país en la Comunidad en el marco del SPG representen más del 75 % del valor del total de las importaciones de ese país en la Comunidad en el marco del SPG, y
b) las importaciones de ese país en la Comunidad en el marco del SPG representen menos del 1 % del valor del total de las importaciones en la Comunidad en el marco del SPG.
Los datos que se utilicen:
a) a efectos de lo dispuesto en el artículo 9, letra a), inciso i), para establecer la media anual de tres años consecutivos serán los que estén disponibles el 1 de septiembre de 2007;
b) a efectos de lo dispuesto en el artículo 9, letra a), inciso ii), para establecer la media anual de tres años consecutivos serán los que estén disponibles el 1 de septiembre de 2009.
3. La Comisión mantendrá bajo revisión la situación de ratificación y aplicación efectiva de los convenios enumerados en el anexo III, examinando la información disponible procedente de los órganos de supervisión pertinentes. La Comisión informará al Consejo en caso de que dicha información indique que un país beneficiario ha eludido la aplicación efectiva de cualquiera de los convenios.
Con tiempo suficiente para los debates del próximo Reglamento, la Comisión presentará al Consejo un informe breve sobre la situación de la ratificación y las recomendaciones disponibles de los órganos de supervisión relevantes.
Artículo 9
1. Sin perjuicio de lo dispuesto en el apartado 3, el régimen especial de estímulo del desarrollo sostenible y la gobernanza se concederá si se reúnen las dos condiciones siguientes:
a) uno de los países o territorios enumerados en el anexo I deberá haber presentado una solicitud al respecto, bien
i) a más tardar el 31 de octubre de 2008, para que se le conceda el régimen especial de estímulo a partir del 1 de enero de 2009, o bien
ii) a más tardar el 30 de abril de 2010, para que se le conceda el régimen especial de estímulo a partir del 1 de julio de 2010, y
b) el examen de la solicitud pone de manifiesto que el país o territorio solicitante cumple las condiciones establecidas en el artículo 8, apartados 1 y 2.
2. El país solicitante presentará la solicitud a la Comisión por escrito y facilitará información exhaustiva sobre la ratificación de los convenios indicados en el anexo III, las disposiciones legislativas y medidas de aplicación efectiva de los convenios y su compromiso de aceptar y cumplir plenamente el mecanismo de supervisión y revisión previsto en los convenios e instrumentos pertinentes.
3. Los países beneficiarios del régimen especial de estímulo del desarrollo sostenible y la gobernanza con arreglo al Reglamento (CE) no980/2005 presentarán también una solicitud, de conformidad con los apartados 1 y 2. Los países a los que se conceda el régimen especial de estímulo del desarrollo sostenible y la gobernanza sobre la base de una solicitud formulada en virtud del apartado 1, letra a), inciso i), no tendrán que presentar una solicitud con arreglo al apartado 1, letra a), inciso ii).
Artículo 10
1. La Comisión examinará la solicitud, acompañada de la información mencionada en el artículo 9, apartado 2. En su examen, la Comisión tendrá en cuenta las conclusiones de las organizaciones y agencias internacionales competentes. Podrá hacer al país solicitante tantas preguntas como considere oportuno y comprobar la información recibida con él o con cualquier otra fuente pertinente.
2. Después de examinar la solicitud, la Comisión, de conformidad con el procedimiento contemplado en el artículo 27, apartado 4, decidirá si procede conceder al país solicitante el régimen especial de estímulo del desarrollo sostenible y la gobernanza.
3. La Comisión notificará al país solicitante cualquier decisión adoptada con arreglo al apartado 2. Cuando se decida conceder el régimen especial de estímulo a un país, se informará a este último de la fecha de entrada en vigor de la decisión. A más tardar el 15 de diciembre de 2008, la Comisión publicará en elDiario Oficial de la Unión Europea una lista de los países beneficiarios del régimen especial de estímulo del desarrollo sostenible y la gobernanza:
a) antes del 15 de diciembre de 2008 para una solicitud en virtud del artículo 9, apartado 1, letra a), inciso i), o
b) antes del 15 de junio de 2010 para una solicitud en virtud del artículo 9, apartado 1, letra a), inciso ii).
4. En caso de denegarse el régimen especial de estímulo a un país solicitante, la Comisión deberá justificar los motivos de su decisión si el país así lo solicita.
5. La Comisión mantendrá todas las relaciones con el país solicitante en relación con la solicitud actuando de conformidad con el procedimiento indicado en el artículo 27, apartado 4.
6. El régimen especial de estímulo del desarrollo sostenible y la gobernanza concedido en virtud del Reglamento (CE) no980/2005 seguirá concediéndose a partir del 1 de enero de 2008, con arreglo a lo dispuesto en el presente Reglamento, a todo país que siga siendo objeto de una investigación incoada de conformidad con el artículo 18, apartado 2, del Reglamento (CE) no980/2005, hasta la fecha en que concluya la investigación.
SECCIÓN 3
Régimen especial en favor de los países menos desarrollados
Artículo 11
1. Sin perjuicio de lo dispuesto en los apartados 2 y 3, quedan totalmente suspendidos los derechos del arancel aduanero común sobre todos los productos de los capítulos 1 a 97 del sistema armonizado, excepto los del capítulo 93, originarios de los países que, con arreglo al anexo I, sean beneficiarios del régimen especial en favor de los países menos desarrollados.
2. Los derechos del arancel aduanero común aplicados a los productos de la partida arancelaria 1006 se reducirán un 80 % hasta el 31 de agosto de 2009, y se suspenderán totalmente con efecto a partir del 1 de septiembre de 2009.
3. Los derechos del arancel aduanero común aplicados a los productos de la partida arancelaria 1701 se reducirán un 80 % hasta el 30 de septiembre de 2009, y se suspenderán totalmente con efecto a partir del 1 de octubre de 2009.
4. Para el período comprendido entre el 1 de octubre de 2009 y el 30 de septiembre de 2012 el importador de productos de la partida arancelaria 1701 se comprometerá a comprar dichos productos a un precio mínimo no inferior al 90 % del precio de referencia (precio cif) establecido en el artículo 3 del Reglamento (CE) no 318/2006 del Consejo, de 20 de febrero de 2006, por el que se establece la organización común de mercados en el sector del azúcar (1) para la campaña de comercialización correspondiente.
5. Hasta que se suspendan totalmente los derechos aplicados a los productos de las partidas arancelarias 1006 y 1701, con arreglo a los apartados 2 y 3, se abrirá un contingente arancelario global de derecho nulo en cada campaña para los productos de la partida arancelaria 1006 y la subpartida 1701 11 10, respectivamente, originarios de los países beneficiarios de este régimen especial. Los contingentes arancelarios para la campaña 2008/09 serán de 6 694 toneladas, equivalente de arroz descascarillado, para los productos de la partida 1006, y de 204 735 toneladas, equivalente de azúcar blanco, para los productos de la subpartida 1701 11 10.
6. Para el período comprendido entre el 1 de octubre de 2009 y el 30 de septiembre de 2015, las importaciones de productos de la partida arancelaria 1701 estarán sujetas a un permiso de importación.
7. La Comisión adoptará normas detalladas para la aplicación de las disposiciones contempladas en los apartados 4, 5 y 6 del presente artículo de acuerdo con el procedimiento establecido en el artículo 195 del Reglamento (CE) no1234/2007 del Consejo, de 22 de octubre de 2007, por el que se crea una organización común de mercados agrícolas y se establecen disposiciones específicas para determinados productos agrícolas (Reglamento único para las OCM) (2).
8. Cuando las Naciones Unidas retiren un país de la lista de países menos desarrollados, este se retirará también de la lista de beneficiarios de este régimen. La Comisión será quien decida la retirada de un país del régimen y el establecimiento de un período transitorio de al menos tres años, de conformidad con el procedimiento contemplado en el artículo 27, apartado 4.
Artículo 12
Lo dispuesto en el artículo 11, apartados 3 y 5, sobre los productos de la subpartida arancelaria 1701 11 10 no se aplicará a los productos originarios de países beneficiarios de las preferencias a que se refiere la presente sección despachados a libre práctica en los departamentos franceses de ultramar.
SECCIÓN 4
Disposiciones comunes
Artículo 13
1. Se retirarán las preferencias arancelarias contempladas en los artículos 6 y 7 a los productos de una sección originarios de
(1) DO L 58 de 28.2.2006, p. 1. Reglamento modificado en último lugar por el Reglamento (CE) no 1260/2007 de la Comisión (DO L 283 de 27.10.2007, p. 1).
(2) DO L 299 de 16.11.2007, p. 1. Reglamento modificado en último lugar por el Reglamento (CE) no 510/2008 de la Comisión (DO L 149 de 7.6.2008, p. 61).
un país beneficiario cuando, durante tres años consecutivos según los datos más recientes disponibles el 1 de septiembre de 2007, el valor medio de las importaciones en la Comunidad de los productos de ese país de la sección en cuestión e incluidos en el régimen concedido a dicho país supere en un 15 % el valor de las importaciones en la Comunidad de los mismos productos de todos los países y territorios beneficiarios. Para las secciones XI(a) y XI(b), el límite máximo será del 12,5 %.
2. Las secciones retiradas con arreglo al apartado 1 se enumeran en la columna C del anexo I. Su retirada se mantendrá durante el período de aplicación del presente Reglamento a que se refiere el artículo 32, apartado 2.
3. La Comisión notificará la retirada de una sección al país beneficiario afectado.
4. El apartado 1 no se aplicará a un país beneficiario respecto a ninguna sección que represente más del 50 % del valor de todas las importaciones en la Comunidad en el marco del SPG originarias de ese país.
5. Las fuentes estadísticas que se utilizarán a efectos del presente artículo serán las estadísticas de comercio exterior de Eurostat.
Artículo 14
1. En caso de que el tipo de un derechoad valorem correspondiente a una declaración de importación individual, reducido de conformidad con el presente capítulo, sea igual o inferior al 1 %, el derecho se suspenderá por completo.
2. Cuando el tipo de un derecho específico aplicado a una declaración de importación individual, tras reducirse con arreglo a lo dispuesto en el presente título, sea igual o inferior a dos euros por cada importe calculado en euros, el derecho se suspenderá por completo.
3. Sin perjuicio de lo dispuesto en los apartados 1 y 2, el tipo final de los derechos preferenciales calculados con arreglo al presente Reglamento se redondeará al primer decimal.
CAPÍTULO III
RETIRADA TEMPORAL Y CLÁUSULAS DE SALVAGUARDIA
SECCIÓN 1
Retirada temporal
Artículo 15
1. Los regímenes preferenciales establecidos en el presente Reglamento podrán retirarse con carácter temporal, para todos o algunos de los productos originarios de un país beneficiario, por cualquiera de los motivos siguientes:
a) el incumplimiento grave y sistemático de principios establecidos en los convenios enumerados en la parte A del anexo III, a tenor de las conclusiones de los órganos de supervisión pertinentes;
b) la exportación de productos fabricados en prisiones;
c) la existencia de deficiencias manifiestas en los controles aduaneros sobre la exportación y el tránsito de drogas (productos ilícitos o precursores) y el incumplimiento de los convenios internacionales en materia de blanqueo de dinero;
d) prácticas comerciales desleales graves y sistemáticas que tengan efectos negativos para la industria de la Comunidad y no hayan sido corregidas por el país beneficiario; para las prácticas comerciales desleales que están prohibidas o pueden ser enjuiciables en virtud de los acuerdos de la OMC, la aplicación del presente artículo se basará en una resolución previa del órgano competente de dicha organización al respecto;
e) el incumplimiento grave y sistemático de los objetivos de las organizaciones regionales de pesca o los acuerdos relativos a la conservación y gestión de los recursos pesqueros de los que sea Parte la Comunidad.
2. Sin perjuicio de lo dispuesto en el apartado 1, el régimen especial de estímulo a que se refiere el capítulo II, sección 2, podrá suspenderse temporalmente respecto a la totalidad o parte de los productos incluidos en dicho régimen originarios de un país beneficiario, en particular, si la legislación nacional de dicho país deja de incorporar los convenios indicados en el anexo III que han sido ratificados en cumplimiento de los requisitos del artículo 8, apartados 1 y 2, o si dicha legislación no se aplica de manera efectiva.
3. Los regímenes preferenciales establecidos en el presente Reglamento no se retirarán con arreglo al apartado 1, letra d), cuando se trate de productos sujetos a medidas antidumping o compensatorias en virtud de los Reglamentos (CE) no384/96 (1) o (CE) no2026/97 (2), por los motivos que justifiquen dichas medidas.
Artículo 16
1. Los regímenes preferenciales establecidos en el presente Reglamento podrán retirarse temporalmente, respecto a la totalidad o parte de los productos originarios de un país beneficiario, en caso de fraude, irregularidades, incumplimiento sistemático de las normas de origen de los productos y los procedimientos correspondientes o ausencia sistemática de garantía de su cumplimiento o ausencia de la cooperación administrativa requerida para la aplicación y el control de la observancia de los regímenes mencionados en el artículo 1, apartado 2.
2. A efectos de la cooperación administrativa mencionada el apartado 1, los países beneficiarios deberán, entre otras cosas:
a) actualizar y comunicar a la Comisión la información necesaria para poner en práctica las normas de origen y controlar su cumplimiento;
(1) Reglamento (CE) no 384/96 del Consejo, de 22 de diciembre de 1995, relativo a la defensa contra las importaciones que sean objeto de dumping por parte de países no miembros de la Comunidad Europea (DO L 56 de 6.3.1996, p. 1). Reglamento modificado en último lugar por el Reglamento (CE) no 2117/2005 (DO L 340 de 23.12.2005, p. 17).
(2) Reglamento (CE) no 2026/97 del Consejo, de 6 de octubre de 1997, sobre la defensa contra las importaciones subvencionadas originarias de países no miembros de la Comunidad Europea (DO L 288 de 21.10.1997, p. 1). Reglamento modificado en último lugar por el Reglamento (CE) no 461/2004 (DO L 77 de 13.3.2004, p. 12).
b) asistir a la Comunidad efectuando, a petición de las autoridades aduaneras de los Estados miembros, la verificación posterior del origen de las mercancías, y comunicando los resultados a tiempo;
c) asistir a la Comunidad permitiendo a la Comisión realizar, en coordinación y estrecha colaboración con las autoridades competentes de los Estados miembros, actividades de cooperación administrativa y de investigación en dichos países para comprobar la autenticidad de los documentos y la exactitud de la información pertinente de cara a la concesión de los regímenes contemplados en el artículo 1, apartado 2;
d) realizar o disponer que se realicen las indagaciones pertinentes para detectar y prevenir infracciones de las normas de origen;
e) cumplir o garantizar el cumplimiento de las normas de origen en lo que respecta a la acumulación regional, a tenor del Reglamento (CEE) no2454/93, en caso de que el país sea beneficiario de dicha acumulación;
f) asistir a la Comunidad en el control de conductas presuntamente fraudulentas relacionadas con el origen; podrá sospecharse de la existencia de fraude cuando las importaciones de productos incluidos en los regímenes preferenciales establecidos en el presente Reglamento excedan considerablemente de los niveles habituales de exportación del país beneficiario.
3. La Comisión podrá suspender los regímenes preferenciales establecidos en el presente Reglamento para todos o parte de los productos originarios de un país beneficiario si considera que hay pruebas suficientes que justifiquen la retirada temporal por los motivos expresados en los apartados 1 y 2, siempre que haya, previamente:
a) informado al Comité mencionado en el artículo 27;
b) invitado a los Estados miembros a tomar las medidas preventivas necesarias para salvaguardar los intereses financieros de la Comunidad y/o lograr el cumplimiento de las obligaciones del país beneficiario;
c) publicado una nota en elDiario Oficial de la Unión Europea en la que declare que existen dudas razonables sobre la aplicación del régimen preferencial y/o el cumplimiento de sus obligaciones por parte del país beneficiario, que pueden poner en entredicho su derecho a seguir disfrutando de los beneficios del presente Reglamento.
La Comisión informará al país beneficiario de cualquier decisión que adopte con arreglo al presente apartado, antes de que sea efectiva.
La Comisión informará también al Comité mencionado en el artículo 27.
4. Cualquier Estado miembro podrá someter al Consejo una decisión adoptada con arreglo al apartado 3 en el plazo de un mes. El Consejo, por mayoría cualificada, podrá adoptar una decisión distinta en el plazo de un mes.
5. El período de suspensión no podrá ser superior a seis meses.
Transcurrido ese plazo, la Comisión decidirá poner fin a la suspensión tras comunicarlo al Comité mencionado en el artículo 27 o ampliar el período de suspensión con arreglo al procedimiento contemplado en el apartado 3 del presente artículo.
6. Los Estados miembros comunicarán a la Comisión toda la información pertinente que pueda justificar la suspensión de las preferencias o su ampliación.
Artículo 17
1. En caso de que la Comisión o un Estado miembro reciban información que pueda justificar una retirada temporal y la Comisión o un Estado miembro consideren que existen motivos suficientes para iniciar una investigación, informarán de ello al Comité mencionado en el artículo 27 y solicitarán consultas, que deberán efectuarse en el plazo de un mes.
2. Una vez realizadas las consultas, la Comisión podrá decidir, en el plazo de un mes, iniciar una investigación con arreglo al procedimiento contemplado en el artículo 27, apartado 5.
Artículo 18
1. En caso de que la Comisión decida iniciar una investigación, anunciará su apertura mediante la publicación de una nota en elDiario Oficial de la Unión Europea e informará de ello al país beneficiario en cuestión. En dicha nota se incluirá un resumen de la información recibida, se precisará que toda la información pertinente deberá comunicarse a la Comisión y se fijará el plazo en el que los interesados podrán presentar sus observaciones por escrito, que no podrá ser superior a cuatro meses a partir de la fecha de publicación de la nota.
2. La Comisión facilitará en la mayor medida posible la cooperación del país beneficiario en la investigación.
3. La Comisión recabará toda la información que considere necesaria, incluidas las evaluaciones, los comentarios, las decisiones, las recomendaciones y las conclusiones disponibles de los órganos de control pertinentes de las Naciones Unidas, la OIT y las demás organizaciones internacionales competentes, que servirán de base para averiguar si la retirada temporal está justificada por el motivo indicado en el artículo 15, apartado 1, letra a). La Comisión podrá comprobar la información recibida con los agentes económicos y el país beneficiario afectado.
4. La Comisión podrá estar asistida por representantes de la administración del Estado miembro en cuyo territorio se vayan a efectuar las comprobaciones, si dicho Estado miembro así lo solicita.
5. En caso de que la información solicitada por la Comisión no se facilite en el plazo especificado en la nota publicada para anunciar la investigación, o se dificulte la investigación de forma significativa, podrán establecerse conclusiones sobre la base de los datos disponibles.
6. La investigación deberá finalizar en el plazo de un año. La Comisión podrá prorrogar ese período de conformidad con el procedimiento contemplado en el artículo 27, apartado 5.
Artículo 19
1. La Comisión presentará al Comité mencionado en el artículo 27 un informe con sus conclusiones.
2. Si la Comisión considera que las conclusiones no justifican una retirada temporal, dará por concluida la investigación con arreglo al procedimiento contemplado en el artículo 27, apartado 5. En ese caso, publicará una nota en elDiario Oficial de la Unión Europea en la que anunciará el cierre de la investigación y expondrá sus principales conclusiones.
3. Si la Comisión considera que las conclusiones justifican la retirada temporal por los motivos indicados en el artículo 15, apartado 1, letra a), decidirá, con arreglo al procedimiento contemplado en el artículo 27, apartado 5, controlar y evaluar la situación en el país beneficiario durante un período de seis meses.
La Comisión notificará dicha decisión al país beneficiario y publicará en el Diario Oficial de la Unión Europea una nota en la que anunciará su propósito de presentar al Consejo una propuesta de retirada temporal, a menos que, antes de que finalice el período, el país beneficiario se comprometa a adoptar las medidas necesarias para adecuarse, en un plazo razonable, a los convenios que se enumeran en la parte A del anexo III.
4. Si la Comisión considera necesaria una retirada temporal, presentará la propuesta oportuna al Consejo, que se pronunciará al respecto por mayoría cualificada en el plazo de dos meses. En los casos a que se hace referencia en el apartado 3, la Comisión presentará su propuesta al término del período contemplado en dicho apartado.
5. Si el Consejo decide una retirada temporal, dicha decisión entrará en vigor a los seis meses de su adopción, a menos que el Consejo, tras una propuesta adecuada de la Comisión, concluya previamente que ya no son válidos los motivos que la justifican.
SECCIÓN 2
Cláusula de salvaguardia
Artículo 20
1. Si se importa un producto originario de un país beneficiario en condiciones tales que se cause o pueda causarse un perjuicio grave a los productores comunitarios de productos similares o directamente competidores, podrán restablecerse en cualquier momento los derechos normales del arancel aduanero común para ese producto a petición de un Estado miembro o por iniciativa de la Comisión.
2. En un período de tiempo razonable, la Comisión adoptará una decisión formal de iniciar una investigación, en cuyo caso anunciará la apertura de la misma mediante la publicación de una nota en el Diario Oficial de la Unión Europea. En dicha nota se incluirá un resumen de la información recibida, se precisará que toda la información pertinente deberá comunicarse a la Comisión y se establecerá el plazo en el que los interesados podrán presentar sus observaciones por escrito, que no podrá ser superior a cuatro meses a partir de la fecha de publicación de la nota.
3. La Comisión procurará recabar toda la información que considere necesaria y podrá contrastarla con el país beneficiario y con cualquier otra fuente pertinente. Podrá estar asistida en esa tarea por agentes del Estado miembro en cuyo territorio puedan efectuarse las verificaciones, si así lo solicita dicho Estado miembro.
4. Al averiguar si existen graves dificultades, la Comisión tendrá en cuenta, entre otros, los siguientes factores de los productores comunitarios, en la medida en que disponga de la información al respecto:
a) la cuota de mercado;
b) la producción;
c) las existencias;
d) la capacidad de producción;
e) las quiebras;
f) la rentabilidad;
g) la utilización de la capacidad;
h) el empleo;
i) las importaciones;
j) los precios.
5. La investigación se completará en el plazo de seis meses a partir de la publicación de la nota a que se hace referencia en el apartado 2. En caso de circunstancias excepcionales, y previa consulta al Comité mencionado en el artículo 27, la Comisión podrá ampliar ese período con arreglo al procedimiento contemplado en el artículo 27, apartado 5.
6. La Comisión adoptará una decisión en el plazo de un mes, con arreglo al procedimiento contemplado en el artículo 27, apartado 5. Dicha decisión entrará en vigor en el plazo de un mes a partir de la fecha de su publicación en elDiario Oficial de la Unión Europea.
7. Si, por circunstancias excepcionales que requieran una intervención inmediata, resulta imposible efectuar la investigación, la Comisión, tras informar al Comité mencionado en el artículo 27, podrá aplicar cualquier medida preventiva que sea estrictamente necesaria.
8. El 1 de enero de cada año del período de aplicación del presente Reglamento a que se refiere el artículo 32, apartado 2, la Comisión, por iniciativa propia o a petición de un Estado miembro, y tras informar al Comité mencionado en el artículo 27, retirará las preferencias mencionadas en los artículos 6 y 7 para los productos de la sección XI(b) cuando las importaciones de estos productos, tal como se indica en el artículo 13, apartado 1, originarios de un país beneficiario:
a) aumenten al menos un 20 % en cantidad (volumen), respecto al año civil anterior, o
b) superen en un 12,5 % el valor de las importaciones comunitarias de los productos de la sección XI(b) de todos los países y territorios enumerados en el anexo I en cualquier período de doce meses.
Estas disposiciones no se aplicarán a los países beneficiarios del régimen especial en favor de los países menos desarrollados contemplado en el artículo 11, ni a los países cuyo porcentaje de importaciones en la Comunidad, definido en el artículo 13, apartado 1, no supere un 8 %. La retirada de las preferencias surtirá efecto dos meses después de la fecha de publicación de la decisión de la Comisión al respecto en el Diario Oficial de la Unión Europea.
Artículo 21
En caso de que las importaciones de los productos incluidos en el anexo I del Tratado perturben o puedan perturbar gravemente los mercados comunitarios, en particular una o varias regiones ultraperiféricas, o los mecanismos reguladores de esos mercados, la Comisión podrá suspender, a petición de un Estado miembro o por iniciativa propia, los regímenes preferenciales aplicables a dichos productos tras consultar al Comité de gestión encargado de la organización común de los mercados de que se trate.
Artículo 22
1. La Comisión informará lo antes posible al país beneficiario afectado de cualquier decisión que adopte con arreglo al artículo 20 o el artículo 21 antes de que sea efectiva. La Comisión informará también al Consejo y a los Estados miembros.
2. Cualquier Estado miembro podrá someter al Consejo una decisión adoptada con arreglo al artículo 20 o el artículo 21 en el plazo de un mes. El Consejo, por mayoría cualificada, podrá adoptar una decisión diferente en el plazo de un mes.
SECCIÓN 3
Medidas de control en el sector agrícola
Artículo 23
1. Sin perjuicio de lo dispuesto en el artículo 20, los productos enumerados en los capítulos 1 a 24 del arancel aduanero común originarios de países beneficiarios podrán estar sujetos a un mecanismo especial de control para evitar distorsiones del mercado comunitario. La Comisión, por iniciativa propia o a petición de un Estado miembro, decidirá a qué productos se aplicará ese mecanismo de control.
2. En caso de aplicación del artículo 20 a productos de los capítulos 1 a 24 del arancel aduanero común originarios de países beneficiarios, los períodos mencionados en el artículo 20, apartados 2 y 5, se reducirán a dos meses en los casos siguientes:
a) cuando el país beneficiario no garantice el cumplimiento de las normas de origen o no preste la cooperación administrativa indicada en el artículo 16, o bien
b) cuando las importaciones de los productos enumerados en los capítulos 1 a 24 en el marco de los regímenes preferenciales establecidos en el presente Reglamento superen masivamente la capacidad de exportación habitual del país beneficiario.
SECCIÓN 4
Disposiciones comunes
Artículo 24
Las disposiciones del presente capítulo no afectarán a la aplicación de las cláusulas de salvaguardia adoptadas en el marco de la política agrícola común con arreglo al artículo 37 del Tratado o de la Política Comercial común con arreglo al artículo 133 del Tratado, ni a la de cualquier otra cláusula de salvaguardia aplicable.
CAPÍTULO IV
DISPOSICIONES DE PROCEDIMIENTO
Artículo 25
La Comisión, de conformidad con el procedimiento contemplado en el artículo 27, apartado 5, adoptará las modificaciones de los anexos del presente Reglamento que sean necesarias:
a) a raíz de las modificaciones de la Nomenclatura Combinada;
b) a raíz de los cambios en la situación internacional o la clasificación de los países o territorios;
c) a raíz de la aplicación del artículo 3, apartado 2;
d) en caso de superación de los límites establecidos en el artículo 3, apartado 1, por un país;
e) para el establecimiento de la lista de países beneficiarios de conformidad con el artículo 10.
Artículo 26
1. En el plazo de seis semanas desde el final de cada trimestre, los Estados miembros comunicarán a Eurostat los datos estadísticos relativos a los productos despachados a libre práctica durante ese trimestre en el marco de las preferencias arancelarias que establece el presente Reglamento, de acuerdo con el Reglamento (CE) no 1172/95 del Consejo (1) y del Reglamento (CE) no1917/2000 de la Comisión (2). Estos datos, suministrados en relación con los códigos de la Nomenclatura Combinada y, en su caso, del TARIC, deberán detallar, por país de origen, los valores, las cantidades y todas las unidades suplementarias requeridas de conformidad con las definiciones del Reglamento (CE) no1172/95 del Consejo y el Reglamento (CE) no1917/2000 de la Comisión.
2. De conformidad con el artículo 308quinquies del Reglamento (CEE) no2454/93, los Estados miembros comunicarán a la Comisión, a instancia de esta, información detallada sobre las cantidades de los productos despachados a libre práctica en el marco de las preferencias arancelarias establecidas en el presente Reglamento durante los meses anteriores. Estos datos incluirán los productos a que se refiere el apartado 3.
3. La Comisión, en estrecha cooperación con los Estados miembros, llevará a cabo un seguimiento de las importaciones de los productos de los códigos NC 0603, 0803 00 19, 1006, 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 1701, 1704, 1806 10 30, 1806 10 90, 2002 90, 2103 20, 2106 90 59, 2106 90 98 y 6403, para determinar si se cumplen las condiciones establecidas en los artículos 20 y 21.
Artículo 27
1. Sin perjuicio de lo dispuesto en el artículo 11, apartado 7, la Comisión estará asistida por un Comité de preferencias generalizadas (en lo sucesivo, «el Comité»).
2. El Comité podrá examinar cualquier cuestión relacionada con la aplicación del presente Reglamento planteada por la Comisión o a petición de un Estado miembro.
3. El Comité examinará los efectos del sistema basándose en un informe de la Comisión relativo al período que empieza el 1 de enero de 2006. Ese informe incluirá todos los regímenes preferenciales contemplados en el artículo 1, apartado 2, y se presentará a tiempo para el debate del próximo Reglamento.
4. En los casos en que se haga referencia al presente apartado, serán de aplicación los artículos 5 y 7 de la Decisión 1999/468/CE.
El plazo contemplado en el artículo 5, apartado 6, de la Decisión 1999/468/CE queda fijado en tres meses.
5. En los casos en que se haga referencia al presente apartado, serán de aplicación los artículos 3 y 7 de la Decisión 1999/468/CE.
(1) Reglamento (CE) no 1172/95 del Consejo, de 22 de mayo de 1995, relativo a las estadísticas de los intercambios de bienes de la Comunidad y de sus Estados miembros con terceros países (DO L 118 de 25.5.1995, p. 10). Reglamento modificado en último lugar por el Reglamento (CE) no 1882/2003 del Parlamento Europeo y del Consejo (DO L 284 de 31.10.2003, p. 1).
(2) Reglamento (CE) no 1917/2000 de la Comisión, de 7 de septiembre de 2000, que establece determinadas disposiciones de aplicación del Reglamento (CE) no 1172/95 del Consejo en lo que se refiere a las estadísticas del comercio exterior (DO L 229 de 9.9.2000, p. 14). Reglamento modificado en último lugar por el Reglamento (CE) no 1949/2005 (DO L 312 de 29.11.2005, p. 10).
CAPÍTULO V
MODIFICACIONES DE LOS REGLAMENTOS (CE) No 552/97, No 1933/2006, No 1100/2006 Y No 964/2007
Artículo 28
El Reglamento (CE) no552/97 queda modificado como sigue:
1) En el artículo 1, la referencia «los Reglamentos (CE) no 3281/94 y 1256/96» se sustituye por «el Reglamento (CE) no732/2008 del Consejo, de 22 de julio 2008, por el que se aplica un sistema de preferencias arancelarias generalizadas para el período del 1 de enero de 2009 al 31 de diciembre de 2011 (*).
(*) DO L 211, de 6.8.2008, p. 1»;
2) En el artículo 2, la referencia «el primer guión del apartado 1 del artículo 9 del Reglamento (CE) no3281/94 y en el primer guión del apartado 1 del artículo 9 del Reglamento (CE) no1256/96» se sustituye por «artículo 15, apartado 1, letra a), del Reglamento (CE) no732/2008».
Articulo 29
En el artículo 1 del Reglamento (CE) no1933/2006 del Consejo, la referencia «Reglamento (CE) no980/2005» se sustituye por «Reglamento (CE) no732/2008 del Consejo, de 22 de julio de 2008, por el que se aplica un sistema de preferencias arancelarias generalizadas para el período del 1 de enero de 2009 al 31 de diciembre de 2011 (*).
(*) DO L 211, de 6.8.2008, p. 1».
Artículo 30
El Reglamento (CE) no1100/2006 queda modificado como sigue:
1) En el artículo 1, en el primer guión, la referencia «artículo 12, apartado 5, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartado 5, del Reglamento (CE) no732/2008 del Consejo, de 22 de julio de 2008, por el que se aplica un sistema de preferencias arancelarias generalizadas para el período del 1 de enero de 2009 al 31 de diciembre de 2011 (*).
(*) DO L 211 de 6.8.2008, p. 1».
2) En el artículo 1, segundo guión, la referencia «artículo 12, apartados 4 y 5, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartados 3 y 5, del Reglamento (CE) no732/2008».
3) En el artículo 3, en el apartado 1, el párrafo primero y el párrafo segundo se sustituyen por el texto siguiente: «Se abrirán los siguientes contingentes arancelarios globales de derecho nulo, expresados en equivalente de azúcar blanco, para las importaciones de azúcar de caña en bruto destinado al refinado del código NC 1701 11 10, originario de un país que, de conformidad con el anexo I del Reglamento (CE) no732/2008, se beneficie del régimen especial concedido a los países menos desarrollados:
178 030,75 toneladas para la campaña de comercialización del 1 de octubre de 2007 al 30 de septiembre de 2008,
204 735 toneladas para la campaña de comercialización del 1 de octubre de 2008 al 30 de septiembre de 2009.
Los contingentes llevarán los números de orden 09.4361 y 09.4362, respectivamente.».
4) En el artículo 3, el apartado 2 queda modificado como sigue:
a) el párrafo primero se sustituye por el texto siguiente:
«2. En el caso de las importaciones, no contempladas en el apartado 1, de productos de la partida arancelaria 1701 originarios de los países menos desarrollados, los derechos del arancel aduanero común (AAC), así como los derechos adicionales mencionados en el artículo 27 del Reglamento (CE) no318/2006 y sujetos al artículo 36 del Reglamento (CE) no951/2006, se reducirán, de conformidad con lo establecido en el artículo 11, apartado 3, del Reglamento (CE) no732/2008, en un 50 % el 1 de julio de 2007 y en un 80 % el 1 de julio de 2008; quedarán totalmente suspendidos a partir del 1 de octubre de 2009.»;
b) en el párrafo tercero, en la letra c), «junio» se sustituye por «septiembre»;
c) en el párrafo tercero, se suprime la letra d).
5) En el artículo 5, en el apartado 7, en letra d), «el compromiso autorizado del agente económico» se sustituye por «el compromiso del solicitante».
6) En el artículo 5, en el apartado 8, en la letra a), la referencia «anexo I del Reglamento (CE) no980/2005» se sustituye por «anexo I del Reglamento (CE) no732/2008».
7) En el artículo 5, en el apartado 8, en la letra c), en el primer guión, la referencia «artículo 12, apartado 5, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartado 5, del Reglamento (CE) no732/2008».
8) En el artículo 5, en el apartado 8, en la letra c), en el segundo guión, la referencia «artículo 12, apartado 4, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartado 3, del Reglamento (CE) no732/2008».
9) En el artículo 10, en el apartado 2, la referencia «artículo 12, apartado 4, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartado 3, del Reglamento (CE) no 732/2008».
Artículo 31
El Reglamento (CE) no964/2007 queda modificado como sigue:
1) En el artículo 1, en el apartado 1, la referencia «artículo 12, apartado 5, del Reglamento (CE) no980/2005» se sustituye por «artículo 11, apartado 5, del Reglamento (CE) no732/2008 del Consejo, de 22 de julio de 2008, por el que se aplica un sistema de preferencias arancelarias generalizadas para el período del 1 de enero de 2009 al 31 de diciembre de 2011 (*).
(*) DO L 211, de 6.8.2008, p. 1».
2) En el artículo 1, en el apartado 1, en el párrafo segundo, la referencia «anexo I del Reglamento (CE) no980/2005» se sustituye por «anexo I del Reglamento (CE) no 732/2008».
CAPÍTULO VI
DISPOSICIONES FINALES
Artículo 32
1. El presente Reglamento entrará en vigor a los veinte días de su publicación en elDiario Oficial de la Unión Europea.
2. El presente Reglamento será aplicable del 1 de enero de 2009 al 31 de diciembre de 2011. No obstante, la fecha de expiración no se aplicará a los regímenes especiales en favor de los países menos desarrollados ni a cualquier otra disposición del presente Reglamento que se aplique en relación con dichos regímenes.
El presente Reglamento será obligatorio en todos sus elementos y directamente aplicable en cada Estado miembro.
Hecho en Bruselas, el 22 de julio de 2008
Por el Consejo
El Presidente
B. KOUCHNER
ANEXO I
Países y territorios (1) beneficiarios del Sistema Comunitario de Preferencias Arancelarias Generalizadas
Columna A: código alfabético de acuerdo con la nomenclatura de los países y territorios para las estadísticas del comercio exterior de la Comunidad.
Columna B: nombre del país o territorio.
Columna C: secciones respecto de las cuales se han retirado las preferencias arancelarias al país beneficiario correspondiente (artículo 13).
Columna D: país incluido en el régimen especial en favor de los países menos desarrollados (artículo 11).
Columna E: países incluidos en el régimen especial de estímulo del desarrollo sostenible y la gobernanza (artículo 7).
(1) Esta lista incluye los países que pueden haber sido retirados temporalmente del SPG de la UE o que pueden haber incumplido los requisitos de cooperación administrativa (condición previa para que los productos puedan beneficiarse de las preferencias arancelarias). La Comisión o las autoridades competentes del país interesado podrán proporcionar una lista actualizada.
ANEXO II
Lista de los productos incluidos en el régimen contemplado en el artículo 1, apartado 2, letras a) y b)
Sin perjuicio de las normas de interpretación de la Nomenclatura Combinada, la descripción de los productos se ha de considerar indicativa, pues es el código de la NC el que determina las preferencias arancelarias. Cuando se indican códigos «ex» de la NC, las preferencias arancelarias se determinan conjuntamente por el código NC y la descripción.
Los productos de un código NC marcadas con un asterisco están sujetos a las condiciones establecidas en las disposiciones comunitarias pertinentes.
La columna «Sensibles/no sensibles» se refiere a los productos incluidos en el régimen general (artículo 6) y en el régimen especial de estímulo del desarrollo sostenible y la gobernanza (artículo 7). Dichos productos se clasifican como NS (no sensible a efectos del artículo 6, apartado 1) o S (sensible a efectos del artículo 6, apartado 2).
Por simplificación, los productos se clasifican en grupos. Entre estos pueden figurar productos que quedan exentos definitiva o temporalmente del arancel aduanero común.
CODIGO NCE | DESCRIPCION | SENSIBLES/NO SENSIBLES |
0101 10 90 | Asnos reproductores de raza pura y los demás, vivos | S |
0101 90 19 | Caballos vivos, excepto los animales reproductores de raza pura y excepto los destinados al matadero | S |
0101 90 30 | Asnos vivos, excepto los animales reproductores de raza pura | S |
0101 90 90 | Mulos y burdéganos vivos | S |
0104 20 10 * | Animales de la especie caprina, reproductores de raza pura, vivos | S |
0106 19 10 | Conejos domésticos vivos | S |
0106 39 10 | Palomas vivas | S |
0205 00 | Carne de animales de las especies caballar, asnal o mular, fresca, refrigerada o congelada | S |
0206 80 91 | Despojos comestibles de caballos, asnos, mulos o burdéganos, frescos o refrigerados, no destinados a la fabricación de productos farmacéuticos | S |
0206 90 91 | Despojos comestibles de caballos, asnos, mulos o burdéganos, congelados, no destinados a la fabricación de productos farmacéuticos | S |
0207 14 91 | Hígados congelados de aves de la especie Gallus domesticus | S |
0207 27 91 | Hígados congelados de pavo | S |
0207 36 89 | Hígados congelados de pato, ganso o pintada, excepto los hígados grasos de pato o ganso | S |
ex 0208 (1) | Las demás carnes y despojos comestibles, frescos, refrigerados o congelados, a excepción de los productos de la subpartida 0208 90 55 (excepto los productos de la subpartida 0208 90 70, a los que no se aplicará la nota a pie de página) | S |
0208 90 70 | Ancas (patas) de rana | NS |
0210 99 10 | Carne de caballo, salada, en salmuera o seca | S |
0210 99 59 | Despojos de animales de la especie bovina, salados o en salmuera, secos o ahumados, excepto los músculos del diafragma e intestinos delgados | S |
0210 99 60 | Despojos de animales de las especies ovina y caprina, salados o en salmuera, secos o ahumados | S |
0210 99 80 | Despojos de animales de las especies bovina, ovina o caprina, salados o en salmuera, secos o ahumados, excepto los hígados de aves de corral y excepto los de la especie porcina doméstica | S |
ex capítulo 3 (2) | Pescados y crustáceos, moluscos y demás invertebrados acuáticos, excepto los productos de la subpartida 0301 10 90 | S |
0301 10 90 | Peces ornamentales de mar vivos | NS |
0403 10 51 0403 10 53 0403 10 59 0403 10 91 0403 10 93 0403 10 99 | Yogur, aromatizado o con frutas u otros frutos o cacao | S |
0403 90 71 0403 90 73 0403 90 91 0403 90 93 0403 90 99 | Suero de mantequilla (de manteca), leche y nata (crema) cuajadas, kéfir y demás leches y natas (cremas), fermentadas o acidificadas, aromatizadas o con frutas u otros frutos o cacao | S |
0405 20 10 0405 20 30 | Pastas lácteas para untar, con un contenido de materias grasas igual o superior al 39 % pero inferior o igual al 75 % en peso | S |
0407 00 90 | Huevos de ave con cáscara (cascarón), frescos, conservados o cocidos, excepto de aves de corral | S |
0409 00 00 (3) | Miel natural | S |
0410 00 00 | Productos comestibles de origen animal no expresados ni comprendidos en otra parte | S |
0511 99 39 | Esponjas naturales de origen animal, excepto en bruto | S |
ex capítulo 6 | Plantas vivas y productos de la flfloricultura; bulbos, raíces y similares; flflores cortadas y follaje para ramos o adornos, excepto los productos de la subpartida 0604 91 40 | S |
0604 91 40 | Ramas de coníferas frescas | NS |
0701 | Patatas (papas) frescas o refrigeradas | S |
0703 10 | Cebollas y chalotas, frescas o refrigeradas | S |
0703 90 00 | Puerros y demás hortalizas aliáceas, frescos o refrigerados | S |
0704 | Coles, coliflflores, coles rizadas, colinabos y productos comestibles similares del género Brassica, frescos o refrigerados | S |
0705 | Lechugas (Lactuca sativa) y achicorias, comprendidas la escarola y la endibia (Cichorium spp.), frescas o refrigeradas | S |
0706 | Zanahorias, nabos, remolachas para ensalada, salsifíes, apionabos, rábanos y raíces comestibles similares, frescos o refrigerados | S |
ex 0707 00 05 | Pepinos, frescos o refrigerados, del 16 de mayo al 31 de octubre | S |
0708 | Hortalizas de vaina, aunque estén desvainadas, frescas o refrigeradas | S |
0709 20 00 | Espárragos, frescos o refrigerados | S |
0709 30 00 | Berenjenas, frescas o refrigeradas | S |
0709 40 00 | Apio, excepto el apionabo, fresco o refrigerado | S |
0709 51 00 0709 59 | Hongos, frescos o refrigerados, excepto los productos de la subpartida 0709 59 50 | S |
0709 60 10 | Pimientos dulces, frescos o refrigerados | S |
0709 60 99 | Frutos de los géneros Capsicum o Pimenta, frescos o refrigerados, excepto los pimientos dulces, los destinados a la fabricación de tintes de capsicina o de colorantes de oleorresinas de Capsicum y los destinados a la fabricación industrial de aceites esenciales o de resinoides | S |
0709 70 00 | Espinacas (incluida la de Nueva Zelanda) y armuelles, frescas o refrigeradas | S |
0709 90 10 | Ensaladas excepto las lechugas (Lactuca sativa) y achicorias comprendidas la escarola y la endibia (Cichoririum spp.) | S |
0709 90 20 | Acelgas y cardos, frescos o refrigerados | S |
0709 90 31* | Aceitunas, frescas o refrigeradas, que no se destinen a la producción de aceite | S |
0709 90 40 | Alcaparras, frescas o refrigeradas | S |
0709 90 50 | Hinojo, fresco o refrigerado | S |
0709 90 70 | Calabacines (zapallitos), frescos o refrigerados | S |
ex 0709 90 80 | Alcachofas (alcauciles), frescas o refrigeradas, del 1 de julio al 31 de octubre | S |
0709 90 90 | Las demás hortalizas, frescas o refrigeradas | S |
ex 0710 | Hortalizas, aunque estén cocidas en agua o vapor, congeladas, excepto los productos de la subpartida 0710 80 85 | S |
0710 80 85 (3) | Espárragos, aunque estén cocidos en agua o vapor, congelados | S |
ex 0711 | Hortalizas conservadas provisionalmente (por ejemplo: con gas sulfuroso o con agua salada, sulfurosa o adicionada de otras sustancias para asegurar dicha conservación), pero todavía impropias para consumo inmediato, excepto los productos de la subpartida 0711 20 90 | S |
ex 0712 | Hortalizas secas, incluidas las cortadas en trozos o en rodajas o las trituradas o pulverizadas, pero sin otra preparación, excepto las aceitunas y los productos de la subpartida 0712 90 19 | S |
0713 | Hortalizas de vaina secas desvainadas, aunque estén mondadas o partidas | S |
0714 20 10 * | Batatas (boniatos, camotes), frescas, enteras, para el consumo humano | NS |
0714 2090 | Batatas (boniatos, camotes), frescas, refrigeradas, congeladas o secas, incluidas las cortadas en rodajas o en pellets, excepto las frescas, enteras, para el consumo humano | S |
0714 90 90 | Aguaturmas (patacas) y raíces y tubérculos similares ricos en inulina, frescas, refrigeradas, congeladas o secas, incluso cortadas en rodajas o en pellets; médula de sagú | NS |
0802 11 90 0802 12 90 | Almendras, frescas o secas, con o sin cáscara, excepto almendras amargas | S |
0802 21 00 0802 22 00 | Avellanas (Coriluss spp.), frescas o secas, con o sin cáscara | S |
0802 31 00 0802 32 00 | Nueces de nogal, frescas o secas, con o sin cáscara | S |
0802 40 00 | Castañas (Castanea spp.), frescas o secas, incluso sin cáscara o mondadas | S |
0802 50 00 | Pistachos, frescos o secos, incluso sin cáscara o mondados | NS |
0802 60 00 | Nueces de macadamia, frescas o secas, incluso sin cáscara o mondadas | NS |
0802 90 50 | Piñones, frescos o secos, incluso sin cáscara o mondados | NS |
0802 90 85 | Los demás frutos de cáscara frescos o secos, incluso sin cáscara o mondados | NS |
0803 00 11 | Plátanos hortaliza | S |
0803 00 90 | Plátanos, incluidos los plátanos hortaliza, secos | S |
0804 10 00 | Dátiles, frescos o secos | S |
0804 20 10 0804 20 90 | Higos, frescos o secos | S |
0804 30 00 | Piñas (ananás), frescas o secas | S |
0804 40 00 | Aguacates (paltas), frescos o secos | S |
ex 0805 20 | Mandarinas (incluidas las tangerinas y satsumas), clementinas, wilkings e híbridos similares de agrios (cítricos), del 1 de marzo al 31 de octubre | S |
0805 40 00 | Toronjas o pomelos, frescos o secos | NS |
0805 50 90 | Limas (Citrus airantifolia, Citrus latifolia) frescas o secas | S |
0805 90 00 | Los demás agrios (cítricos), frescos o secos | S |
ex 0806 10 10 | Uvas de mesa frescas, del 1 de enero al 20 de julio y del 21 de noviembre al 31 de diciembre, excepto de la variedad Emperador (Vitis vinifera c.v..) del 1 al 31 de diciembre | S |
0806 10 90 | Los demás tipos de uvas frescas | S |
ex 0806 20 | Uvas secas, incluidas las pasas, excepto los productos de la subpartida ex 0806 20 30, en envases inmediatos de contenido neto superior a 2 kg | S |
0807 11 00 0807 19 00 | Melones (incluidas las sandías) frescos | S |
0808 10 10 | Manzanas para sidra frescas, a granel, del 16 de septiembre al 15 de diciembre | S |
0808 20 10 | Peras para perada frescas, a granel, del 1 de agosto al 31 de diciembre | S |
ex 0808 20 50 | Las demás peras frescas, del 1 de mayo al 30 de junio | S |
0808 20 90 | Membrillos frescos | S |
ex 0809 10 00 | Albaricoques (damascos, chabacanos) frescos, del 1 de enero al 31 de mayo y del 1 de agosto al 31 de diciembre | S |
0809 2005 | Guindas (Prunus cerasus) frescas | S |
ex 0809 20 9 5 | Cerezas frescas, del 1 de enero al 20 de mayo y del 11 de agosto al 31 de diciembre, excepto las guindas (Prunus cerasus) | S |
ex 0809 30 | Melocotones (duraznos) frescos, incluidos los griñones y nectarinas, del 1 de enero al 10 de junio y del 1 de octubre al 31 de diciembre | S |
ex 0809 40 05 | Ciruelas frescas, del 1 de enero al 10 de junio y del 1 de octubre al 31 de diciembre | S |
0809 40 90 | Endrinas frescas | S |
ex 0810 10 00 | Fresas (frutillas), frescas, del 1 de enero al 30 de abril y del 1 de agosto al 31 de diciembre | S |
0810 20 | Frambuesas, zarzamoras, moras y moras-frambuesa, frescas | S |
0810 40 30 | Frutos del Vaccinium myrtillus (arándanos, mirtilos), frescos | S |
0810 40 50 | Frutos del Vaccinium macrocarpon y del Vaccinium corrymbosum, frescos | S |
0810 40 90 | Los demás frutos del género Vaccinium, frescos | S |
0810 50 00 | Kiwis frescos | S |
0810 60 00 | Duriones frescos | S |
0810 90 50 0810 90 60 0810 90 70 | Grosellas, incluido el casis, frescas | S |
0810 90 95 | Los demás frutos frescos | S |
ex 0811 | Frutas y otros frutos sin cocer o cocidos en agua o vapor, congelados, incluso con adición de azúcar u otro edulcorante, excepto los productos de las subpartidas 0811 10 y 0811 20 | S |
0811 10 y (3) 0811 20 (3) | Fresas (frutillas) Frambuesas, zarzamoras, moras, moras-frambuesa y grosellas (incluido el casis) | S |
ex 0812 | Frutas u otros frutos, conservados provisionalmente (por ejemplo: con gas sulfuroso o con agua salada, sulfurosa o adicionada de otras sustancias para asegurar dicha conservación), pero todavía impropias para consumo inmediato, excepto los productos de la subpartida 0812 90 30 | S |
0812 90 30 | Papayas | NS |
0813 10 00 | Albaricoques (damascos, chabacanos) secos | S |
0813 2000 | Ciruelas | S |
0813 30 00 | Manzanas secas | S |
0813 40 10 | Melocotones (duraznos), incluidos los griñones y nectarinas, secos | S |
0813 40 30 | Peras secas | S |
0813 40 50 | Papayas secas | NS |
0813 40 95 | Las demás frutas u otros frutos, secos, excepto los de las partidas 0801 a 0806 | NS |
0813 50 12 | Mezclas de frutas u otros frutos, secos (excepto los de las partidas 0801 a 0806), de papayas, tamarindos, peras de marañón (merey, cajuil, anacardo, cajú), litchis, frutos del árbol del pan, sapotillos, frutos de la pasión, carambolas y pitahayas, sin ciruelas pasas | S |
0813 50 15 | Las demás mezclas de frutas u otros frutos secos (excepto los de las partidas 0801 a 0806), sin ciruelas pasas | S |
0813 50 19 | Mezclas de frutas u otros frutos secos (excepto los de las partidas 0801 a 0806), con ciruelas pasas | S |
0813 50 31 | Mezclas constituidas exclusivamente por nueces tropicales de las partidas 0801 y 0802 | S |
0813 50 39 | Mezclas constituidas exclusivamente por frutos de cáscara de las partidas 0801 y 0802, excepto las nueces tropicales | S |
0813 50 91 | Las demás mezclas de frutas u otros frutos, secos, o de frutos de cáscara del capítulo 8, sin ciruelas ni higos | S |
0813 50 99 | Las demás mezclas de frutas u otros frutos, secos, o de frutos de cáscara del capítulo 8 | S |
0814 00 00 | Cortezas de agrios, de melones y de sandías, frescas, congeladas, presentadas en salmuera, en agua sulfurosa o adicionada de otras sustancias que aseguren su conservación o bien desecadas | NS |
ex capítulo 9 | Café, té, yerba mate y especias, excepto los productos de las subpartidas 0901 12 00, 0901 21 00, 0901 22 00, 0901 90 90 y 0904 20 10, las partidas 0905 00 00 y 0907 00 00, y las subpartidas 0910 91 90, 0910 99 33, 0910 99 39, 0910 99 50 y 0910 99 99 | NS |
0901 12 00 | Café sin tostar, descafeinado | S |
0901 21 00 | Café tostado, sin descafeinar | S |
0901 22 00 | Café tostado, descafeinado | S |
0901 90 90 | Sucedáneos del café que contengan café en cualquier proporción | S |
0904 20 10 | Pimientos dulces, secos, sin triturar ni pulverizar | S |
0905 00 00 | Vainilla | S |
0907 00 00 | Clavo (frutos, clavillos y pedúnculos) | S |
0910 91 90 | Mezclas de dos o más productos de distintas partidas comprendidas entre la 0904 y la 0910, trituradas o pulverizadas | S |
0910 99 33 0910 99 39 0910 99 50 | Tomillo; hojas de laurel | S |
0910 99 99 | Las demás especias, trituradas o pulverizadas, excepto las mezclas de dos o más productos de partidas distintas comprendidas entre la 0904 y la 0910 | S |
ex 1008 90 90 | Quinoa | S |
1105 | Harina, sémola, polvo, copos, gránulos y pellets, de patata (papa) | S |
1106 10 00 | Harina, sémola y polvo de hortalizas de vaina secas de la partida 0713 | S |
1106 30 | Harina, sémola y polvo de los productos del capítulo 8 | S |
1108 2000 | Inulina | S |
ex capítulo 12 | Semillas y frutos oleaginosos; semillas y frutos diversos, excepto los productos de las subpartidas 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, 1209 91 10, 1209 91 90 y 1209 99 91; plantas industriales o medicinales, excepto los productos de la partida 1210 y la subpartida 1211 90 30, y excluyendo los productos de las subpartidas 1212 91 y 1212 99 20; paja y forraje | S |
1209 21 00 | Semillas de alfalfa, para siembra | NS |
1209 23 80 | Las demás semillas de festucas, para siembra | NS |
1209 29 50 | Semilla de altramuz, para siembra | NS |
1209 29 80 | Semillas de las demás plantas forrajeras, para siembra | NS |
1209 30 00 | Semillas de plantas herbáceas utilizadas principalmente por sus flflores, para siembra | NS |
1209 91 10 1209 91 90 | Las demás semillas de hortalizas, para siembra | NS |
1209 99 91 | Semillas de plantas utilizadas principalmente por sus flflores, para siembra, excepto las de la subpartida 1209 30 00 | NS |
1210(1) | Conos de lúpulo frescos o secos, incluso triturados, molidos o en pellets; lupulino | S |
1211 90 30 | Habas de sarapia, frescas o secas, incluso cortadas, trituradas o pulverizadas | NS |
ex capítulo 13 | Goma laca; gomas, resinas y demás jugos y extractos vegetales, excepto los productos de la subpartida 1302 12 00 | S |
1302 12 00 | Jugos y extractos de regaliz | NS |
1501 00 90 | Grasas de ave, excepto las de las partidas 0209 o 1503 | S |
1502 00 90 | Grasas de animales de las especies bovina, ovina o caprina, excepto las de la partida 1503 y excepto las que se destinen a usos industriales distintos de la fabricación de productos para la alimentación humana | S |
1503 00 19 | Estearina solar y oleoestearina no destinadas a usos industriales | S |
1503 00 90 | Aceite de manteca de cerdo, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otra forma, excepto el aceite de sebo destinado a usos industriales distintos de la fabricación de productos para la alimentación humana | S |
1504 | Grasas y aceites, y sus fracciones, de pescado o de mamíferos marinos, incluso refinados, pero sin modificar químicamente | S |
1505 00 10 | Grasa de lana en bruto (suarda y suintina) | S |
1507 | Aceite de soja (soya), y sus fracciones, incluso refinado, pero sin modificar químicamente | S |
1508 | Aceite de cacahuete (cacahuate, maní) y sus fracciones, incluso refinado, pero sin modificar químicamente | S |
1511 10 90 | Aceite de palma en bruto, no destinado a usos técnicos o industriales excepto la fabricación de productos para la alimentación humana | S |
1511 90 | Aceite de palma y sus fracciones, incluso refinado, pero sin modificar químicamente, excepto el aceite en bruto | S |
1512 | Aceites de girasol, de cártamo o de algodón, y sus fracciones, incluso refinados, pero sin modificar químicamente | S |
1513 | Aceites de coco (de copra), de almendra de palma o de babasú, y sus fracciones, incluso refinados, pero sin modificar químicamente | S |
1514 | Aceites de nabo (de nabina), colza o mostaza, y sus fracciones, incluso refinados, pero sin modificar químicamente | S |
1515 | Las demás grasas y aceites vegetales fijos, incluido el aceite de jojoba, y sus fracciones, incluso refinados, pero sin modificar químicamente | S |
ex 1516 | Grasas y aceites, animales o vegetales, y sus fracciones, parcial o totalmente hidrogenados, interesterificados, reesterificados o elaidinizados, incluso refinados, pero sin preparar de otro modo, excepto los productos de la subpartida 1516 20 10 | S |
1516 20 10 | Aceite de ricino hidrogenado, llamado «opalwax» | NS |
1517 | Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites del capítulo 15 (excepto las grasas y aceites alimenticios y sus fracciones de la partida 1516) | S |
1518 00 | Grasas y aceites, animales o vegetales, y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte «estandolizados» o modificados químicamente de otra forma (excepto los de la partida 1516); mezclas o preparaciones no alimenticias de grasas o de aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites del capítulo 15, no expresadas ni comprendidas en otra parte | S |
1521 90 99 | Ceras de abejas o de otros insectos, incluso refinadas o coloreadas, excepto en bruto | S |
1522 00 10 | Degrás | S |
1522 00 91 | Borras o heces de aceites; pastas de neutralización (soap-stocks), excepto las que contengan aceite con las características del aceite de oliva | S |
1601 00 10 | Embutidos y productos similares de hígado y preparaciones alimenticias a base de hígado | S |
1602 20 10 | Hígado de ganso o de pato, preparado o conservado | S |
1602 41 90 | Jamones y trozos de jamón, preparados o conservados, de la especie porcina no doméstica | S |
1602 42 90 | Paletas y trozos de paleta, preparados o conservados, de la especie porcina no doméstica | S |
1602 49 90 | Las demás preparaciones y conservas de carne o de despojos, incluidas las mezclas, de la especie porcina no doméstica | S |
1602 50 31 (3) 1602 50 95 (3) | Las demás preparaciones, conservas de carne o despojos de animales, cocidos, de la especie bovina, incluso en envases herméticamente cerrados | S |
1602 90 31 | Las demás preparaciones y conservas de carne o de despojos de caza o de conejo | S |
1602 90 69 1602 90 72 1602 90 76 1602 90 78 1602 90 99 | Las demás carnes o despojos, preparados o conservados, de animales de las especies ovina o caprina, u otros animales que no contengan carne o despojos de animales de la especie bovina ni contengan carne o despojos de la especie porciana doméstica | S |
1603 00 10 | Extractos y jugos de carne, pescado o de crustáceos, moluscos o demás invertebrados acuáticos, en envases inmediatos de contenido neto inferior o igual a 1 kg | S |
1604 | Preparaciones y conservas de pescado; caviar y sus sucedáneos preparados con huevas de pescado | S |
1605 | Crustáceos, moluscos y demás invertebrados acuáticos, preparados o conservados | S |
1702 50 00 | Fructosa químicamente pura | S |
1702 90 10 | Maltosa químicamente pura | S |
1704(4) | Artículos de confitería sin cacao (incluido el chocolate blanco) | S |
capítulo 18 | Cacao y sus preparaciones | S |
ex capítulo 19 | Preparaciones a base de cereales, harina, almidón, fécula o leche; productos de pastelería, excepto los productos de las subpartidas 1901 20 00 y 1901 90 91 | S |
1901 2000 | Mezclas y pastas para la preparación de productos de panadería, pastelería o galletería de la partida 1905 | NS |
1901 90 91 | Los demás, sin materias grasas de la leche o con un contenido inferior al 1,5 % en peso; sin sacarosa, incluido el azúcar invertido o isoglucosa, o con un contenido inferior al 5 % en peso, sin almidón o fécula o glucosa, o con menos del 5 % en peso (excepto las preparaciones alimenticias en polvo de productos de las partidas 0401 a 0404) | NS |
ex capítulo 20 | Preparaciones de hortalizas, frutas u otros frutos o demás partes de plantas, excepto los productos de la partida 2002 y las subpartidas 2005 80 00, 2008 20 19, 2008 20 39, ex 2008 40 y ex 2008 70 | S |
2002(1) | Tomates preparados o conservados (excepto en vinagre o en ácido acético) | S |
2005 80 00 (3) | Maíz dulce (Zea mays var. saccharata), preparado o conservado (excepto en vinagre o en ácido acético), sin congelar, excepto los productos de la partida 2006 | S |
2008 20 19 2008 20 39 | Piñas (ananás), preparadas o conservadas de otro modo, sin alcohol añadido, no especificadas ni incluidas en otra parte | NS |
ex 2008 40 (3) | Peras, preparadas o conservadas de otro modo, incluso con adición de azúcar u otro edulcorante o de líquidos alcohólicos, no especificadas ni incluidas en otra parte (excepto los productos de las subpartidas 2008 40 11, 2008 40 21, 2008 40 29 y 2008 40 39, a los que no se aplicará la nota a pie de página) | S |
ex 2008 70 (3) | Melocotones (duraznos), incluidos los griñones y nectarinas, preparados o conservados de otro modo, incluso con adición de azúcar u otro edulcorante o de alcohol, no especificados ni incluidos en otra parte (excepto los productos de las subpartidas 2008 70 11, 2008 70 31, 2008 70 39 y 2008 70 59, a los que no se aplicará la nota a pie de página) | S |
ex capítulo 21 | Preparaciones alimenticias diversas, excepto los productos de las subpartidas 2101 20 y 2102 20 19, y excluyendo los productos de las subpartidas 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 y 2106 90 59 | S |
2101 20 | Extractos, esencias y concentrados de té o de yerba mate y preparaciones a base de estos extractos, esencias o concentrados o a base de té o de yerba mate | NS |
2102 20 19 | Las demás levaduras muertas | NS |
ex capítulo 22 | Bebidas, líquidos alcohólicos y vinagre, excepto los productos de la partida 2207, y excluyendo los productos de las subpartidas 2204 10 11 a 2204 30 10 y la subpartida 2208 40 | S |
2207(1) | Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico superior o igual a 80 % vol.; alcohol etílico y aguardiente desnaturalizados, de cualquier graduación | S |
2302 50 00 | Residuos y desperdicios similares, resultantes de la molienda o de otros tratamientos de las leguminosas, incluso en pellets | S |
2307 00 19 | Las demás lías o heces de vino | S |
2308 00 19 | Los demás orujos de uvas | S |
2308 00 90 | Las demás materias vegetales y desperdicios vegetales, residuos y subproductos vegetales, incluso en pellets, de los tipos utilizados para la alimentación de los animales, no expresados ni comprendidos en otra parte | NS |
2309 10 90 | Los demás alimentos para perros o gatos, acondicionados para la venta al por menor, excepto los que contengan almidón, féculas, glucosa o jarabe de glucosa, maltodextrina o jarabe de maltodextrina de las subpartidas 1702 30 50 a 1702 30 90, 1702 40 90, 1702 90 50 y 2106 90 55, o productos lácteos | S |
2309 90 10 | Productos llamados «solubles» de pescado o de mamíferos marinos del tipo de los utilizados para la alimentación de los animales | NS |
2309 90 91 | Pulpa de remolacha con melaza añadida del tipo de las utilizadas para la alimentación de los animales | S |
2309 90 95 2309 90 99 | Las demás preparaciones del tipo de las utilizadas para la alimentación animal, incluso con un contenido de colincloruro superior o igual al 49 % en peso, en soporte orgánico o inorgánico | S |
capítulo 24 | Tabaco y sucedáneos del tabaco elaborados | S |
2519 90 10 | Óxido de magnesio, excepto el carbonato de magnesio (magnesita) calcinado | NS |
2522 | Cal viva, cal apagada y cal hidráulica, excepto el óxido y el hidróxido de calcio de la partida 2825 | NS |
2523 | Cementos hidráulicos (comprendidos los cementos sin pulverizar o clinker), incluso coloreados | NS |
capítulo 27 | Combustibles minerales, aceites minerales y productos de su destilación; materias bituminosas; ceras minerales | NS |
2801 | Flúor, cloro, bromo y yodo | NS |
2802 00 00 | Azufre sublimado o precipitado; azufre coloidal | NS |
ex 2804 | Hidrógeno, gases nobles y demás elementos no metálicos, excepto los productos de la subpartida 2804 69 00 | NS |
2806 | Cloruro de hidrógeno (ácido clorhídrico); ácido clorosulfúrico | NS |
2807 00 | Ácido sulfúrico; óleum | NS |
2808 00 00 | Ácido nítrico; ácidos sulfonítricos | NS |
2809 | Pentóxido de difósforo; ácido fosfórico; ácidos polifosfóricos, aunque no sean de constitución química definida | NS |
2810 00 90 | Óxidos de boro, excepto el trióxido de diboro; ácidos bóricos | NS |
2811 | Los demás ácidos inorgánicos y los demás compuestos oxigenados inorgánicos de los elementos no metálicos | NS |
2812 | Halogenuros y oxihalogenuros de los elementos no metálicos | NS |
2813 | Sulfuros de los elementos no metálicos; trisulfuro de fósforo comercial | NS |
2814 | Amoníaco anhidro o en disolución acuosa | S |
2815 | Hidróxido de sodio (sosa o soda cáustica); hidróxido de potasio (potasa cáustica); peróxido de sodio o de potasio | S |
2816 | Hidróxido y peróxido de magnesio; óxidos, hidróxidos y peróxidos, de estroncio o de bario | NS |
2817 00 00 | Óxido de cinc; peróxido de cinc | S |
2818 10 | Corindón artificial, aunque no sea químicamente definido | S |
2819 | Óxidos e hidróxidos de cromo | S |
2820 | Óxidos de manganeso | S |
2821 | Óxidos e hidróxidos de hierro; tierras colorantes con un contenido de hierro combinado, expresado en Fe203, superior o igual al 70 % en peso | NS |
2822 00 00 | Óxidos e hidróxidos de cobalto; óxidos de cobalto comerciales | NS |
2823 00 00 | Óxidos de titanio | S |
2824 | Óxidos de plomo; minio y minio anaranjado | NS |
ex 2825 | Hidrazina e hidroxilamina y sus sales inorgánicas; Hidrazina e hidroxilamina y sus sales inorgánicas; los demás óxidos, hidróxidos y peróxidos de metales, excepto los productos de las subpartidas 2825 10 00 y 2825 80 00 | NS |
2825 10 00 | Hidrazina e hidroxilamina y sus sales inorgánicas | S |
2825 80 00 | Óxidos de antimonio | S |
2826 | Fluoruros; flfluorosilicatos, flfluoroaluminatos y demás sales complejas de flflúor | NS |
ex 2827 | Cloruros, oxicloruros e hidroxicloruros, excepto los productos de las subpartidas 2827 10 00 y 2827 32 00; bromuros y oxibromuros; yoduros y oxiyoduros | NS |
2827 10 00 | Cloruro de amonio | S |
2827 32 00 | Cloruro de aluminio | S |
2828 | Hipocloritos; hipoclorito de calcio comercial; cloritos; hipobromitos | NS |
2829 | Cloratos y percloratos; bromatos y perbromatos; yodatos y peryodatos | NS |
ex 2830 | Sulfuros, excepto los productos de la subpartida 2830 10 00; polisulfuros, aunque no sean de constitución química definida | NS |
2830 10 00 | Sulfuros de sodio | S |
2831 | Ditionitos y sulfoxilatos | NS |
2832 | Sulfitos; tiosulfatos | NS |
2833 | Sulfatos; alumbres; peroxosulfatos (persulfatos) | NS |
2834 10 00 | Nitritos | S |
2834 21 00 2834 29 | Nitratos | NS |
2835 | Fosfinatos (hipofosfitos), fosfonatos (fosfitos) y fosfatos; polifosfatos, aunque no sean de constitución química definida | S |
ex 2836 | Carbonatos, excepto los productos de las subpartidas 2836 20 00, 2836 40 00 y 2836 60 00; peroxocarbonatos (percarbonatos); carbonato de amonio comercial que contenga carbamato de amonio | NS |
2836 2000 | Carbonato de disodio | S |
2836 40 00 | Carbonatos de potasio | S |
2836 60 00 | Carbonato de bario | S |
2837 | Cianuros, oxicianuros y cianuros complejos | NS |
2839 | Silicatos; silicatos comerciales de los metales alcalinos | NS |
2840 | Boratos; peroxoboratos (perboratos) | NS |
ex 2841 | Sales de los ácidos oxometálicos o peroxometálicos, excepto los productos de la subpartida 2841 61 00 | NS |
2841 61 00 | Permanganato de potasio | S |
2842 | Las demás sales de los ácidos o peroxoácidos inorgánicos, (incluidos los aluminosilicatos, aunque no sean de constitución química definida), excepto los aziduros (azidas) | NS |
2843 | Metal precioso en estado coloidal; compuestos inorgánicos u orgánicos de metal precioso, aunque no sean de constitución química definida; amalgamas de metal precioso | NS |
ex 2844 30 11 | Cermet que contenga uranio empobrecido en U-235 o compuestos de este producto, excepto en bruto | NS |
ex 2844 30 51 | Cermet que contenga torio o compuestos de torio, excepto en bruto | NS |
2845 90 90 | Isótopos, excepto los de la partida 2844; sus compuestos inorgánicos u orgánicos, aunque no sean de constitución química definida, excepto el deuterio y los compuestos de deuterio hidrógeno y sus compuestos, enriquecidos en deuterio o mezclas y disoluciones que contengan estos productos | NS |
2846 | Compuesto inorgánicos u orgánicos, de los metales de las tierras raras, del itrio, del escandio o de las mezclas de estos metales | NS |
2847 00 00 | Peróxido de hidrógeno (agua oxigenada), incluso solidificado con urea | NS |
2848 00 00 | Fosfuros, aunque no sean de constitución química definida, excepto los ferrofósforos | NS |
ex 2849 | Carburos, aunque no sean de constitución química definida, excepto los productos de las subpartidas 2849 20 00 y 2849 90 30 | NS |
2849 2000 | Carburo de silicio, aunque no sea de constitución química definida | S |
2849 90 30 | Carburos de volframio (tungsteno), aunque no sean de constitución química definida | S |
ex 2850 00 | Hidruros, nitruros, aziduros (azidas), siliciuros y boruros, aunque no sean de constitución química definida, distintos de los compuestos que consistan igualmente en carburos de la partida 2849, a excepción de los productos de la subpartida 2850 00 70 | NS |
2850 00 70 | Siliciuros, aunque no sean de constitución química definida | S |
2852 00 00 | Compuestos inorgánicos u orgánicos, de mercurio, excepto las amalgamas | NS |
2853 00 | Los demás compuestos inorgánicos (incluida el agua destilada o el agua de conductibilidad o del mismo grado de pureza); aire líquido, aunque se le hayan eliminado los gases nobles; aire comprimido; amalgamas (excepto las de metal precioso) | NS |
2903 | Derivados halogenados de los hidrocarburos | S |
ex 2904 | Derivados sulfonados, nitrados o nitrosados de los hidrocarburos, incluso halogenados, excepto los productos de la subpartida 2904 20 00 | NS |
2904 2000 | Derivados solamente nitrados o solamente nitrosados | S |
ex 2905 | Alcoholes acíclicos y sus derivados halogenados, sulfonados, nitrados o nitrosados, excepto los productos de la subpartida 2905 45 00, y excluyendo los productos de las subpartidas 2905 43 00 y 2905 44 | S |
2905 45 00 | Glicerol | NS |
2906 | Alcoholes cíclicos y sus derivados halogenados, sulfonados, nitrados o nitrosados | NS |
ex 2907 | Fenoles, excepto los productos de las subpartidas 2907 15 90 y ex 2907 22 00; fenoles-alcoholes | NS |
2907 15 90 | Naftoles y sus sales, excepto el 1-naftol | S |
ex 2907 22 00 | Hidroquinona | S |
2908 | Derivados halogenados, sulfonados, nitrados o nitrosados, de los fenoles o de los fenoles-alcoholes | NS |
2909 | Éteres, éteres-alcoholes, éteres-fenoles, éteres-alcoholes-fenoles, peróxidos de alcoholes, peróxidos de éteres, peróxidos de cetonas (aunque no sean de constitución química definida), y sus derivados halogenados, sulfonados, nitrados o nitrosados | S |
2910 | Epóxidos, epoxialcoholes, epoxifenoles y epoxiéteres, con tres átomos en el ciclo, y sus derivados halogenados, sulfonados, nitrados o nitrosados | NS |
2911 00 00 | Acetales y semiacetales, incluso con otras funciones oxigenadas, y sus derivados halogenados, sulfonados, nitrados o nitrosados | NS |
ex 2912 | Aldehídos, incluso con otras funciones oxigenadas; polímeros cíclicos de los aldehídos; paraformaldehído, excepto el producto de la subpartida 2912 41 00 | NS |
2912 41 00 | Vainillina (aldehído metilprotocatéquico) | S |
2913 00 00 | Derivados halogenados, sulfonados, nitrados o nitrosados de los productos de la partida 2912 | NS |
ex 2914 | Cetonas y quinonas, incluso con otras funciones oxigenadas, y sus derivados halogenados, sulfonados, nitrados o nitrosados, excepto los productos de las subpartidas 2914 11 00, 2914 21 00 y 2914 22 00 | NS |
29141100 | Acetona | S |
2914 21 00 | Alcanfor | S |
2914 22 00 | Ciclohexanona y metilciclohexanonas | S |
2915 | Ácidos monocarboxílicos acíclicos saturados y sus anhídridos, halogenuros, peróxidos y peroxiácidos; sus derivados halogenados, sulfonados, nitrados o nitrosados | S |
ex 2916 | Ácidos monocarboxílicos acíclicos no saturados y ácidos monocarboxílicos cíclicos, sus anhídridos, halogenuros, peróxidos y peroxiácidos; sus derivados halogenados, sulfonados, nitrados o nitrosados, excepto los productos de las subpartidas ex 2916 11 00, 2916 12 y 2916 14 | NS |
ex 2916 11 00 | Ácido acrílico | S |
2916 12 | Ésteres del ácido acrílico | S |
2916 14 | Ésteres del ácido metacrílico | S |
ex 2917 | Ácidos policarboxílicos, sus anhídridos, halogenuros, peróxidos y peroxiácidos; sus derivados halogenados, sulfonados, nitrados o nitrosados, excepto los productos de las subpartidas 2917 11 00, 2917 12 10, 2917 14 00, 2917 32 00, 2917 35 00 y 2917 36 00 | NS |
2917 11 00 | Ácido oxálico, sus sales y sus ésteres | S |
2917 12 10 | Ácido adípico y sus sales | S |
2917 14 00 | Anhídrido maleico | S |
2917 32 00 | Ortoftalatos de dioctilo | S |
2917 35 00 | Anhídrido ftálico | S |
2917 36 00 | Ácido tereftálico y sus sales | S |
ex 2918 | Ácidos carboxílicos con funciones oxigenadas suplementarias y sus anhídridos, halogenuros, peróxidos y peroxiácidos; sus derivados halogenados, sulfonados, nitrados o nitrosados, excepto los productos de las subpartidas 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 y 2918 29 10 | NS |
2918 14 00 | Ácido cítrico | S |
2918 15 00 | Sales y ésteres del ácido cítrico | S |
2918 21 00 | Ácido salicílico y sus sales | S |
2918 22 00 | Ácido o-acetilsalicílico, sus sales y sus ésteres | S |
2918 29 10 | Ácidos sulfosalicílicos, ácidos hidroxinaftoicos, sus sales y sus ésteres | S |
2919 | Ésteres fosfóricos y sus sales, incluidos los lactofosfatos; sus derivados halogenados, sulfonados, nitrados o nitrosados | NS |
2920 | Ésteres de los demás ácidos inorgánicos de los no metales (excepto los ésteres de halogenuros de hidrógeno) y sus sales; sus derivados halogenados, sulfonados, nitrados o nitrosados | NS |
2921 | Compuestos con función amina | S |
2922 | Compuestos aminados con funciones oxigenadas | S |
2923 | Sales e hidróxidos de amonio cuaternario; lecitinas y demás fosfoaminolípidos, aunque no sean de constitución química definida | NS |
ex 2924 | Compuestos con función carboxiamida; compuestos con función amida del ácido carbónico, excepto los productos de la subpartida 2924 23 00 | S |
2924 23 00 | Ácido 2-acetamidobenzoico (ácido N-acetilantranílico) y sus sales | NS |
2925 | Compuestos con función carboxiimida, incluida la sacarina y sus sales, o con función ¡mina | NS |
ex 2926 | Compuestos con función nitrilo, excepto el producto de la subpartida 2926 10 00 | NS |
2926 10 00 | Acrilonitrilo | S |
2927 00 00 | Compuestos diazoicos, azoicos o azoxi | S |
2928 00 90 | Los demás derivados orgánicos de la hidrazina o de la hidroxilamina | NS |
2929 10 | Isocianatos | S |
2929 90 00 | Los demás compuestos con otras funciones nitrogenadas | NS |
2930 20 00 2930 30 00 ex 2930 90 85 | Tiocarbamatos y ditiocarbamatos, y mono-, di- o tetrasulfuros de tiourama; ditiocarbonatos (xantatos y xantogenatos) | NS |
2930 40 90 2930 50 00 2930 90 13 2930 90 16 2930 90 20 ex 2930 90 85 | Metionina, captafol (ISO), metamidofos (ISO), y los demás tiocompuestos orgánicos, excepto los ditiocarbonatos (xantatos) | S |
2931 00 | Los demás compuestos organo-inorgánicos | NS |
ex 2932 | Compuestos heterocíclicos con heteroátomo(s) de oxígeno exclusivamente, excepto los productos de las subpartidas 2932 12 00, 2932 13 00 y 2932 21 00 | NS |
2932 12 00 | 2-Furaldehído (furfural) | S |
2932 13 00 | Alcohol furfurílico y alcohol tetrahidrofurfurílico | S |
2932 21 00 | Cumarina, metilcumarinas y etilcumarinas | S |
ex 2933 | Compuestos heterocíclicos con heteroátomo(s) de nitrógeno exclusivamente, excepto el producto de la subpartida 2933 61 00 | NS |
2933 61 00 | Melamina | S |
2934 | Ácidos nucleicos y sus sales, aunque no sean de constitución química definida; los demás compuestos heterocíclicos | NS |
2935 00 90 | Las demás sulfonamidas | S |
2938 | Heterósidos, naturales o reproducidos por síntesis, sus sales, éteres, ésteres y demás derivados | NS |
ex 2940 00 00 | Azúcares químicamente puros, excepto la sacarosa, lactosa, maltosa, glucosa y fructosa (levulosa), y a excepción de la ramnosa, rafinosa y manosa; éteres, acetales y ésteres de los azúcares y sus sales, excepto los productos de las partidas 2937, 2938 o 2939 | S |
ex 2940 00 00 | Ramnosa, rafinosa y manosa | NS |
2941 20 30 | Dihidrostreptomicina, sus sales, ésteres e hidratos | NS |
2942 00 00 | Otros compuestos orgánicos | NS |
3102 (1) | Abonos minerales o químicos nitrogenados | S |
3103 10 | Superfosfato | S |
3105 | Abonos minerales o químicos, con dos o tres de los elementos fertilizantes: nitrógeno, fósforo y potasio; los demás abonos; productos del capítulo 31 en tabletas o formas similares o en envases de un peso bruto inferior o igual a 10 kg | S |
ex capítulo 32 | Extractos curtientes o tintóreos, taninos y sus derivados; pigmentos y demás materias colorantes; pinturas y barnices; mástiques; tintas; excepto los productos de las partidas 3204 y 3206, y excluyendo los productos de las subpartidas 3201 20 00, 3201 90 20, ex 3201 90 90 (extractos curtientes de eucalipto), ex 3201 90 90 (extractos curtientes obtenidos de frutos de gambir y de mirobálano) y ex 3201 90 90 (los demás extractos curtientes de origen vegetal) | NS |
3204 | Materias colorantes orgánicas sintéticas, aunque sean de constitución química definida; preparaciones a que se refiere la nota 3 del capítulo 32 a base de materias colorantes orgánicas sintéticas; productos orgánicos sintéticos de los tipos utilizados para el avivado flfluorescente o como luminóforos, aunque sean de constitución química definida | S |
3206 | Las demás materias colorantes; preparaciones a que se refiere la nota 3 del capítulo 32, distintas de las de las partidas 3203, 3204 o 3205; productos inorgánicos de los tipos utilizados como luminóforos, aunque sean de constitución química definida | S |
capítulo 33 | Aceites esenciales y resinoides; preparaciones de perfumería, de tocador o de cosmética | NS |
capítulo 34 | Jabón, agentes de superficie orgánicos, preparaciones para lavar, preparaciones lubricantes, ceras artificiales, ceras preparadas, productos de limpieza, velas y artículos similares, pastas para modelar, «ceras para odontología» y preparaciones para odontología a base de yeso fraguable | NS |
3501 | Caseína, caseinatos y demás derivados de la caseína; colas de caseína | S |
3502 90 90 | Albuminatos y otros derivados de las albúminas | NS |
3503 00 | Gelatinas (aunque se presenten en hojas cuadradas o rectangulares, incluso trabajadas en la superficie o coloreadas) y sus derivados; ictiocola; las demás colas de origen animal, excepto las colas de caseína de la partida 3501 | NS |
3504 00 00 | Peptonas y sus derivados; las demás materias proteínicas y sus derivados, no expresados ni comprendidos en otra parte; polvo de cueros y pieles, incluso tratado al cromo | NS |
3505 10 50 | Almidones y féculas esterificados o eterificados | NS |
3506 | Colas y demás adhesivos preparados, no expresados ni comprendidos en otra parte; productos de cualquier clase utilizados como colas o adhesivos, acondicionados para la venta al por menor como colas o adhesivos, de peso neto inferior o igual a 1 kg | NS |
3507 | Enzimas; preparaciones enzimáticas no expresadas ni comprendidas en otra parte | S |
capítulo 36 | Pólvoras y explosivos; artículos de pirotecnia; fósforos (cerillas); aleaciones pirofóricas; materias inflflamables | NS |
capítulo 37 | Productos fotográficos o cinematográficos | NS |
ex capítulo 38 | Productos diversos de las industrias químicas, excepto los productos de las partidas 3802 y 3817 00, las subpartidas 3823 12 00 y 3823 70 00 y la partida 3825, y excluyendo los productos de las subpartidas 3809 10 y 3824 60 | NS |
3802 | Carbón activado; materias minerales naturales activadas; negro de origen animal, incluido el agotado | S |
3817 00 | Mezclas de alquilbencenos y mezclas de alquilnaftalenos, excepto las de las partidas 2707 o 2902 | S |
3823 12 00 | Ácido oleico | S |
3823 70 00 | Alcoholes grasos industriales | S |
3825 | Productos residuales de la industria química o de las industrias conexas, no expresados ni comprendidos en otra parte; desechos y desperdicios municipales; lodos de depuración; los demás desechos citados en la nota 6 del capítulo 38 | S |
ex capítulo 39 | Plástico y su manufacturas, excepto los productos de las partidas 3901, 3902, 3903 y 3904, las subpartidas 3906 10 00, 3907 10 00, 3907 60 y 3907 99, las partidas 3908 y 3920 y las subpartidas 3921 90 19 y 3923 21 00 | NS |
3901 | Polímeros de etileno en formas primarias | S |
3902 | Polímeros de propileno o de otras olefinas, en formas primarias | S |
3903 | Polímeros de estireno en formas primarias | S |
3904 | Polímeros de cloruro de vinilo o de otras olefinas halogenadas, en formas primarias | S |
3906 10 00 | Poli(metacrilato de metilo) | S |
3907 10 00 | Poliacetales | S |
3907 60 | Poli(tereftalato de etileno) | S |
3907 99 | Los demás poliésteres, excepto los no saturados | S |
3908 | Poliamidas en formas primarias | S |
3920 | Las demás placas, láminas, hojas y tiras, de plástico no celular y sin esfuerzo, estratificación ni soporte o combinación similar con otras materias | S |
3921 90 19 | Las demás placas, láminas, hojas y tiras, de poliésteres, excepto los productos celulares y excepto las hojas y placas onduladas | S |
3923 21 00 | Sacos (bolsas), bolsitas y cucuruchos de polímeros de etileno | S |
ex capítulo 40 | Caucho y sus manufacturas, excepto los productos de la partida 4010 | NS |
4010 | Correas transportadoras o de transmisión, de caucho vulcanizado | S |
ex 4104 | Cueros y pieles curtidos o crust, de bovino, incluido el búfalo, o de equino, depilados, incluso divididos pero sin otra preparación, excepto los productos de las subpartidas 4104 41 19 y 4104 49 19 | S |
ex 4106 31 4106 32 | Cueros y pieles depilados de animales de la especie porcina y pieles de animales sin pelo, en estado húmedo, incluido el wet blue, divididos pero sin otra preparación, en estado seco (crust), incluso divididos pero sin otra preparación, excepto los productos de la subpartida 4106 31 10 | NS |
4107 | Cueros preparados después del curtido o del secado y cueros y pieles apergaminados, de bovino, incluido el búfalo, o de equino, depilados, incluso divididos (excepto los de la partida 4114) | S |
4112 00 00 | Cueros preparados después del curtido o secado y cueros y pieles apergaminados, de ovino, depilados, incluso divididos, excepto los de la partida 4114 | S |
ex 4113 | Cueros preparados después del curtido o secado y cueros y pieles apergaminados, de los demás animales, depilados, incluso divididos, distintos de los de la partida 4114, excepto los productos de la subpartida 4113 10 00 | NS |
4113 10 00 | De caprino | S |
4114 | Cueros y pieles agamuzados, incluido el agamuzado combinado al aceite; cueros y pieles charolados y sus imitaciones de cueros o pieles chapados; cueros y pieles metalizados | S |
4115 10 00 | Cuero regenerado a base de cuero o de fibras de cuero, en placas, hojas o tiras, incluso enrolladas | S |
ex capítulo 42 | Manufacturas de cuero; artículos de talabartería o guarnicionería; artículos de viaje, bolsos de mano (carteras) y continentes similares; manufacturas de tripa; excepto los productos de las partidas 4202 y 4203 | NS |
4202 | Baúles, maletas (valijas), maletines, incluidos los de aseo y los portadocumentos, portafolios (carteras de mano), cartapacios, fundas y estuches para gafas (anteojos), binoculares, cámaras fotográficas o cinematográficas, instrumentos musicales o armas y continentes similares; sacos de viaje, sacos (bolsas) aislantes para alimentos y bebidas, bolsas de aseo, mochilas, bolsos de mano (carteras), bolsas para la compra, billeteras, portamonedas, portamapas, petacas, pitilleras y bolsas para tabaco, bolsas para herramientas y para artículos de deporte, estuches para frascos y botellas, estuches para joyas, polveras, estuches para orfebrería y continentes similares, de cuero natural o regenerado, hojas de plástico, materia textil, fibra vulcanizada o cartón, o recubiertos totalmente o en su mayor parte con estas materias o papel | S |
4203 | Prendas y complementos (accesorios) de vestir, de cuero natural o cuero regenerado | S |
capítulo 43 | Peletería y confecciones de peletería; peletería facticia o artificial | NS |
ex capítulo 44 | Madera y manufacturas de madera, excepto los productos de las partidas 4410, 4411, 4412, las subpartidas 4418 10, 4418 20 10, 4418 71 00, 4420 10 11, 4420 90 10 y 4420 90 91; carbón vegetal | NS |
4410 | Tableros de partículas, tableros llamados «oriented strand borrad» (OSB) y tableros similares (por ejemplo: los llamados «waferboard»), de madera u otras materias leñosas, incluso aglomeradas con resinas o demás aglutinantes orgánicos | S |
4411 | Tableros de fibra de madera u otras materias leñosas, incluso aglomeradas con resinas o demás aglutinantes orgánicos | S |
4412 | Madera contrachapada, madera chapada y madera estratificada similar | S |
4418 10 | Ventanas, puertas vidriera, y sus marcos y contramarcos, de madera | S |
4418 20 10 | Puertas y sus marcos, contramarcos y umbrales, de las maderas tropicales citadas en la nota complementaria 2 del capítulo 44 | S |
4418 71 00 | Tableros ensamblados para revestimiento de suelos en mosaico, de madera | S |
4420 10 11 4420 90 10 4420 90 91 | Estatuillas y demás objetos de adorno, de las maderas tropicales citadas en la nota complementaria 2 del capítulo 44; marquetería y taracea; cofrecillos y estuches para joyería u orfebrería y manufacturas similares, artículos de mobiliario, de madera, no comprendidos en el capítulo 94, de las maderas tropicales citadas en la nota complementaria 2 del capítulo 44 | S |
ex capítulo 45 | Corcho y sus manufacturas, excepto los productos de la partida 4503 | NS |
4503 | Manufacturas de corcho natural | S |
capítulo 46 | Manufacturas de espartería o de cestería | S |
capítulo 50 | Seda | S |
ex capítulo 51 | Lana y pelo fino u ordinario, excepto los productos de la partida 5105; hilados y tejidos de crin | S |
capítulo 52 | Algodón | S |
capítulo 53 | Las demás fibras textiles vegetales; hilados de papel y tejidos de hilados de papel | S |
capítulo 54 | Filamentos sintéticos o artificiales; tiras y formas similares de materia textil sintética o artificial | S |
capítulo 55 | Fibras sintéticas o artificiales discontinuas | S |
capítulo 56 | Guata, fieltro y tela sin tejer; hilados especiales; cordeles, cuerdas y cordajes; artículos de cordelería | S |
capítulo 5 7 | Alfombras y demás revestimientos para el suelo, de materia textil | S |
capítulo 58 | Tejidos especiales; superficies textiles con mechón insertado; encajes; tapicería; pasamanería; bordados | S |
capítulo 59 | Telas impregnadas, recubiertas, revestidas o estratificadas; artículos técnicos de materia textil | S |
capítulo 60 | Tejidos de punto | S |
capítulo 61 | Prendas y complementos (accesorios) de vestir, de punto | S |
capítulo 62 | Prendas y complementos (accesorios) de vestir, excepto los de punto | S |
capítulo 6 3 | Los demás artículos textiles confeccionados; juegos; prendería y trapos | S |
capítulo 64 | Calzado, polainas y artículos análogos; partes de estos artículos | S |
capítulo 65 | Sombreros, demás tocados, y sus partes | NS |
capítulo 66 | Paraguas, sombrillas, quitasoles, bastones, bastones asiento, látigos, fustas, y sus partes | S |
capítulo 6 7 | Plumas y plumón preparados y artículos de plumas o plumón; flflores artificiales; manufacturas de cabello | NS |
capítulo 68 | Manufacturas de piedra, yeso fraguable, cemento, amianto (asbesto), mica o materias análogas | NS |
capítulo 69 | Productos cerámicos | S |
capítulo 70 | Vidrio y sus manufacturas | S |
ex capítulo 71 | Perlas finas (naturales o cultivadas), piedras preciosas o semipreciosas, metales preciosos, chapados de metal precioso (plaqué) y manufacturas de estas materias; bisutería; monedas; excepto los productos de la partida 7117 | NS |
7117 | Bisutería | S |
7202 | Ferroaleaciones | S |
capítulo 73 | Manufacturas de fundición, de hierro o acero | NS |
capítulo 74 | Cobre y sus manufacturas | S |
7505 12 00 | Barras, perfiles y alambre, de aleaciones de níquel | NS |
7505 22 00 | Alambre, de aleaciones de níquel | NS |
7506 2000 | Chapas, hojas y tiras, de aleaciones de níquel | NS |
7507 2000 | Accesorios de tubería, de níquel | NS |
ex capítulo 76 | Aluminio y sus manufacturas, excepto los productos de la partida 7601 | S |
ex capítulo 78 | Plomo y sus manufacturas, excepto los productos de la partida 7801 | S |
ex capítulo 79 | Cinc y sus manufacturas, excepto los productos de las partidas 7901 y 7903 | S |
ex capítulo 81 | Los demás metales comunes; cermets; manufacturas de estas materias, excluyendo los productos de las subpartidas 8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 y 8113 00 20 | S |
capítulo 82 | Herramientas y útiles, artículos de cuchillería y cubiertos de mesa, de metal común; partes de estos artículos, de metal común | S |
capítulo 83 | Manufacturas diversas de metal común | S |
ex capítulo 84 | Reactores nucleares, calderas, máquinas, aparatos y artefactos mecánicos; partes de estas máquinas o aparatos, excepto los productos de las subpartidas 8401 10 00 y 8407 21 10 | NS |
8401 10 00 | Reactores nucleares | S |
8407 21 10 | Motores del tipo fueraborda, de cilindrada inferior o igual a 325 cm3 | S |
ex capítulo 85 | Máquinas, aparatos y material eléctrico y sus partes; aparatos de grabación o reproducción de sonido, aparatos de grabación o reproducción de imagen y sonido en televisión, y las partes y accesorios de estos aparatos, excepto los productos de las subpartidas 8516 50 00, 8517 69 39, 8517 70 15, 8517 70 19, 8519 20, 8519 30, 8519 81 11 a 8519 81 45, 8519 81 85, 8519 89 11 a 8519 89 19, las partidas 8521, 8525 y 8527, las subpartidas 8528 49, 8528 59 | NS |
y 8528 69 a 8528 72, la partida 8529 y las subpartidas 8540 11 y 8540 12 | ||
8516 50 00 | Hornos de microondas | S |
8517 69 39 | Receptores de radiotelefonía, o radiotelegrafía, excepto los receptores de bolsillo de llamada o búsqueda de personas | S |
8517 70 15 | Antenas y reflectores de antena de cualquier tipo, excepto las antenas para apa- | S |
8517 70 19 | ratos de radiotelefonía o radiotelegrafía; partes apropiadas para su utilización con dichos artículos | |
8519 20 | Aparatos activados con monedas, billetes, tarjetas, fichas o cualquier otro medio | S |
8519 30 | de pago; giradiscos | |
8519 81 11 a | Aparatos reproductores de sonido (incluidos los tocacasetes), sin dispositivo de | S |
8519 81 45 | grabación de sonido incorporado | |
8 519 81 8 5 | Los demás aparatos de grabación y reproducción de sonido, en cinta magnética, excepto los de casetes | S |
8519 89 11 a | Los demás aparatos de reproducción de sonido, sin dispositivo de grabación de | S |
8519 89 19 | sonido incorporado | |
8521 | Aparatos de grabación o de reproducción de imagen y sonido (vídeos), incluso con receptor de señales de imagen y sonido incorporado | S |
8525 | Aparatos emisores de radiodifusión o televisión, incluso con aparato receptor o de grabación o reproducción de sonido incorporado; cámaras de televisión; cámaras fotográficas digitales y videocámaras | S |
8527 | Aparatos receptores de radiodifusión, incluso combinados en la misma envoltura con grabador o reproductor de sonido o con reloj | S |
8528 49 8528 59 8528 69 a 8528 72 | Monitores y proyectores, que no incorporen aparato receptor de televisión, distintos de los utilizados exclusiva o principalmente con máquinas automáticas para tratamiento o procesamiento de datos de la partida 8471; aparatos receptores de televisión, incluso con un aparato receptor de radiodifusión o un aparato de grabación o reproducción de sonido o de imagen incorporados | S |
8529 | Partes identificables como destinadas, exclusiva o principalmente, a los aparatos de las partidas 8525 a 8528 | S |
8540 11 8540 12 00 | Tubos catódicos para aparatos receptores de televisión, incluso para videomonitores, en color, en blanco y negro o demás monocromos | S |
capítulo 86 | Vehículos y material para vías férreas o similares y sus partes; apartados mecánicos, incluso electromecánicos, de señalización para vías de comunicación | NS |
ex capítulo 87 | Vehículos automóviles, tractores, velocípedos y demás vehículos terrestres, sus partes y accesorios, a excepción de los productos de las partidas 8702, 8703, 8704, 8705, 8706 00, 8707, 8708, 8709, 8711, 8712 00 y 8714 | NS |
8702 | Vehículos automóviles para transporte de diez o más personas, incluido el conductor | S |
8703 | Automóviles de turismo y demás vehículos automóviles concebidos principalmente para transporte de personas (excepto los de la partida 8 702), incluidos los del tipo familiar (break o station wagon) y los de carreras | S |
8704 | Vehículos automóviles para el transporte de mercancías | S |
8705 | Vehículos automóviles para usos especiales (excepto los concebidos principalmente para transporte de personas o mercancías) [por ejemplo: coches para reparaciones (auxilio mecánico) camiones grúa, camiones de bomberos, camiones hormigonera, coches barredera, coches esparcidores, coches taller, coches radiológicos] | S |
8706 00 | Chasis de vehículos automóviles de las partidas 8701 a 8705, equipados con su motor | S |
8707 | Carrocerías de vehículos automóviles de las partidas 8701 a 8705, incluidas las cabinas | S |
8708 | Partes y accesorios de vehículos automóviles de las partidas 8701 a 8705 | S |
8 709 | Carretillas automóvil sin dispositivo de elevación de los tipos utilizados en fábricas, almacenes, puertos o aeropuertos, para transporte de mercancías a corta distancia; carretillas tractor de los tipos utilizados en las estaciones ferroviarias; sus partes | S |
8711 | Motocicletas, incluidos los ciclomotores, y velocípedos equipados con motor auxiliar, con sidecar o sin él; sidecares | S |
8712 00 | Bicicletas y demás velocípedos, incluidos los triciclos de reparto, sin motor | S |
8 714 | Partes y accesorios de vehículos de las partidas 8 711 a 8 713 | S |
capítulo 88 | Aeronaves, vehículos espaciales, y sus partes | NS |
capítulo 89 | Barcos y demás artefactos flflotantes | NS |
capítulo 90 | Instrumentos y aparatos de óptica, fotografía o cinematografía, de medida, control o de precisión; instrumentos y aparatos medicoquirúrgicos; partes y accesorios de estos instrumentos o aparatos | S |
capítulo 91 | Aparatos de relojería y sus partes | S |
capítulo 92 | Instrumentos musicales; sus partes y accesorios | NS |
ex capítulo 94 | Muebles; artículos de cama y similares; aparatos de alumbrado no expresados ni comprendidos en otra parte; anuncios, letreros y placas indicadoras luminosos y artículos similares; construcciones prefabricadas, excepto los productos de la partida 9405 | NS |
9405 | Aparatos de alumbrado, incluidos los proyectores, y sus partes, no expresados ni comprendidos en otra parte; anuncios, letreros y placas indicadoras luminosos y artículos similares, con fuente de luz inseparable, y sus partes no expresadas ni comprendidas en otra parte | S |
ex capítulo 95 | Juguetes, juegos y artículos para recreo o para deporte; sus partes y accesorios; a excepción de los productos de los subtítulos 9503 00 30 a 9503 00 99 | NS |
9503 00 30 a 9503 00 99 | Los demás juguetes; modelos reducidos y modelos similares, para entretenimiento, incluso animados; rompecabezas de cualquier clase | S |
capítulo 96 | Manufacturas diversas | NS' |
(') El régimen mencionado en la sección 1 del capítulo II no se aplicará a los productos de esta partida.
(2) Para los productos de la subpartida 0306 13, el derecho será del 3,6 % con arreglo al régimen mencionado en la sección 2 del capítulo II.
(3) El régimen mencionado en la sección 1 del capítulo II no se aplicará a los productos de esta subpartida.
(4) Para los productos de las subpartidas 1704 10 90, el derecho específico estará limitado al 16 % del valor en aduana, con arreglo al régi
ANEXO III
CONVENIOS A QUE SE REFIERE EL ARTÍCULO 8
PARTE A
Convenios de la ONU y la OIT referentes a los derechos humanos y de los trabajadores
1. Pacto Internacional de Derechos Civiles y Políticos
2. Pacto Internacional de Derechos Económicos, Sociales y Culturales
3. Convención Internacional sobre la Eliminación de todas las Formas de Discriminación Racial
4. Convención sobre la Eliminación de todas las Formas de Discriminación contra la Mujer
5. Convenio para la Prevención de la Tortura y de las Penas o Tratos Inhumanos o Degradantes
6. Convención sobre los Derechos del Niño
7. Convenio para la Prevención y la Sanción del Delito de Genocidio
8. Convenio relativo a la Edad Mínima de Admisión al Empleo (n° 138)
9. Convenio sobre la Prohibición de las Peores Formas de Trabajo infantil y la Acción Inmediata para su Eliminación (n° 182)
10. Convenio sobre la Abolición del Trabajo Forzoso (n° 105)
11. Convenio sobre el Trabajo Forzoso u Obligatorio (n° 29)
12. Convenio relativo a la igualdad de Remuneración entre la Mano de Obra Masculina y la Mano de Obra Femenina por un Trabajo de Igual Valor (n° 100)
13. Convenio relativo a la Discriminación en materia de Empleo y Ocupación (n° 111)
14. Convenio sobre la Libertad Sindical y la Protección del Derecho de Sindicación (n° 8 7)
15. Convenio relativo a la Aplicación de los Principios del Derecho de Sindicación y de Negociación Colectiva (n° 98)
16. Convención Internacional sobre la Represión y el Castigo del Crimen de Apartheid
PARTE B
Convenios relativos al medio ambiente y los principios de gobernrnanza
17. Protocolo de Montreal relativo a las Sustancias que agotan la Capa de Ozono
18. Convenio de Basilea sobre el Control de los Movimientos Transfronterizos de los Desechos Peligrosos y su Eliminación
19. Convenio de Estocolmo sobre Contaminantes Orgánicos Persistentes
20. Convención sobre el Comercio Internacional de Especies Amenazadas de Fauna y Flora Silvestres
21. Convenio sobre la Diversidad Biológica
22. Protocolo de Cartagena sobre Seguridad de la Biotecnología
23. Protocolo de Kyoto de la Convención Marco de las Naciones Unidas sobre el Cambio Climático
24. Convención única de las Naciones Unidas sobre Estupefacientes (1961)
25. Convención de las Naciones Unidas sobre Sustancias Psicotrópicas (1971)
26. Convención de las Naciones Unidas contra el Tráfico Ilícito de Estupefacientes y Sustancias Psicotrópicas (1988)
27. Convención de las Naciones Unidas contra la Corrupción (México)
Conferencia de las Naciones Unidas sobre Comercio y Desarrollo
Distr. GENERAL
TD/B/C.5/ORIGIN/170
21 de noviembre de 2006
ESPAÑOL
Original: INGLÉS
JUNTA DE COMERCIO Y DESARROLLO
SISTEMA GENERALIZADO DE PREFERENCIAS
Normas de origen
Nota de la secretaría de la UNCTAD
La secretaría de la UNCTAD ha recibido la siguiente comunicación del Gobierno de Turquía:
"... adjunto remitimos el nuevo formulario en que se piden el nombre oficial del organismo autorizado, la dirección y el facsímil del sello utilizado por las autoridades junto con una nota explicativa.
... agradeceremos a la secretaría de la UNCTAD que considere la posibilidad de transmitir el formulario y la nota explicativa a los países enumerados en el anexo 1, salvo aquellos cuyos nombres figuren en negrita, e invitarlos a presentar la información necesaria a la Administración de Aduanas de Turquía para que puedan beneficiarse de los aranceles preferenciales previstos por el SGP de Turquía.
En lo que respecta a nuestra petición, también quisiéramos señalar a su atención las siguientes cuestiones...
1. La diferencia principal entre las partes B y C del formulario consiste en que en B se deben incluir los nombres de todos los organismos del país beneficiario autorizados para emitir certificados de origen formulario A (en una lista), en tanto que en la parte C se indicará principalmente la dirección y el facsímil del sello de las autoridades pertinentes que normalmente ha presentado el país beneficiario al hacer una adición. Por lo tanto, es muy importante que nuestra Administración de Aduanas cuente con una lista completa de los organismos pertinentes en la parte B.
Annex 1
The list of beneficiary countries to benefit from the GSP preferences of Turkey (2006)
Important Note
The countries which are marked in bold characters completed the necessary procedures to benefit from the GSP Preferences of Turkey.
The Beneficiary Countries are officially available in Annex 3 (Ek 3) to the Import Decree of Turkey.
Products which are granted preferences are listed in Annex 2 (Ek 2) to the Import Decree of Turkey.
However, some sectors are excluded from GSP. These sectors are available in Annex 4 (Ek 4) of Import Decree of Turkey and change according to the Beneficiary Countries.
http://www.dtm.gov.tr/ithalat/mevzu/ithmevzu/95-7606.htm (Turkish Import Regime Decree)
List of beneficiary countries to benefit from the GSP preferences of Turkey
A. DEVELOPING COUNTRIES
COUNTRIES | EXCLUDED SECTORS | COUNTRIES | EXCLUDED SECTORS |
US Minor Outlying Islands | Guyana | ||
US Virgin Islands | South Africa * | 17 | |
American Samoa | South Georgia and South Sandwich Islands | ||
Anguilla | French Southern Territories | ||
Heard Island and McDonald | |||
Antarctica | Islands | ||
Antigua and Barbuda | India | 11(a); 14 | |
Argentina * | Netherlands Antilles | ||
Aruba | British Indian Ocean Territory | ||
Azerbaijan * | British Virgin Islands | ||
Bahamas | Iraq | ||
Bahrein | Iran * | ||
Barbados | Jamaica | ||
Belize | Cameroon | ||
Bermuda | Qatar * | ||
Belarus* | Kazakhstan* | ||
United Arab Emirates | Kenya | ||
Botswana | Kyrgyzstan* | ||
Bouvet Island | Congo | ||
Brazil* | 4; 9 | Kuwait* | |
Brunei | Northern Mariana Islands | ||
Cayman Islands | Cuba* | ||
Gibraltar | Libya | ||
Algeria | 5 | Lebanon* | |
Christmas Islands | Macao | (China) | |
Cocos Islands | Malaysia* | 3 | |
Cook Islands | Marshall Islands | ||
Peoples Republic of China * | 6; 7; 8; 9; 10; 11(a); 11(b); 12; 13; 14; 15; 16; 17; 18; 20 | Mauritius* | |
Dominica | Mayotte | ||
Dominican Republic* | Mexico | ||
Indonesia* | 3; 9 | Micronesia | |
Morocco* | Egypt * | ||
Fiji* | Montserrat | ||
Cŏte d.lvoire | Namibia | ||
Philippines* | Nauru | ||
Falklands Islands | Niue Island | ||
French Polynesia | Nigeria | ||
Gabon | Norfolk Island | ||
Ghana | Uzbekistan* | ||
Grenada | Pakistan* | ||
Greenland* | Palau | ||
Guam | Papua New Guinea | ||
Paraguay* | Tokelau | ||
Pitcairn | Tonga | ||
Russian Federation* | 6; 10; 15 | Trinidad and Tobago | |
Seychelles* | Tunisia* | ||
St. Kitts and Nevis | Turks and Caicos Islands | ||
Santa Helena | Turkmenistan* | ||
St Lucia | Ukraine* | ||
St Pierre and Miquelon | Oman* | ||
St Vincent and Northern Grenadines* | Uruguay* | ||
Saudi Arabia* | Jordan* | ||
Suriname | Wallis and Futuna | ||
Syrian Arab Republic | Viet Nam | ||
Swaziland* | New Caledonia | ||
Chile* | Zimbabwe | ||
Tajikistan* | Thailand* | 14; 17 |
B. COUNTRIES TO BENEFIT FROM SPECIAL INCENTIVE ARRANGEMENTS
COUNTRY | EXCLUDED SECTORS | COUNTRY | EXCLUDED SECTORS |
Bolivia * | Costa Rica | ||
Ecuador | Mongolia * | ||
El Salvador | Moldova (Republic)* | ||
Guatemala | Nicaragua | ||
Georgia* | Panama | ||
Honduras | Peru | ||
Colombia * | Sri lanka | ||
Venezuela |
C. LEAST DEVELOPED COUNTRIES
Afghanistan* | Eritrea* | Liberia | Sao Tome and Príncipe |
Anguilla | Ethiopia | Madagascar | Senegal |
Bangladesh * | Gambia | Malawi | Sierre Leone |
Benin | Guinea | Maldives* | Solomon Islands |
Bhutan | Guinea Bissau | Mali | Somalia |
Burkina Faso | Haiti | Mauritania | Sudan |
Burundi | Cambodia | Mozambique | Tanzania (United Rep. of) |
Cape Verde | Kiribati | Nepal | Togo |
Djibouti | Comoros | Niger | Tuvalu |
Chad | Democratic Republic of Congo | Central African Republic. | Uganda |
Timor Leste | Lao People.s Democratic Republic | Rwanda | Vanuatu* |
Equatorial Guinea | Lesotho | Samoa* | Yemen |
Zambia |
Annex 2
Rules of Origin under GSP Scheme of Turkey
In the context of Generalised System of Preferences, Turkey has granted tariff preferences to the beneficiary countries1as from 1 January 2002 as a result of the Customs union between Turkey and the European Community, which is based on Association Council Decision No. 1/95 between Turkey and the European Community.
The rules of origin are regulated by the .Decision on the Determination of Origin of Goods Benefiting from Preferential Regime for the Purposes of the Generalized System of Preferences No. 2001/3485 . (Hereinafter referred to as .Decision), which was published on the Turkish Official Gazette on 30 December 2001, and as amended by the Decisions published in the Official Gazete of the Republic of Turkey on 9 October 2003/25254 and 24 March 2004/25408)
The Decision regulates the procedures and principles on determining the origin of goods benefiting from the preferential regime at trade with Turkey for the purposes of the Generalized System of Preferences. The provisions of Decision are in accordance with the ones of the .Commission Regulation No. 1602/2000 amending Regulation No. 2454/93 laying down provisions for the implementation of Council Regulation No. 2193/92 establishing the Community Customs Code. and Commission Regulation No. 881/2003 of 21 May 2003.
Goods to benefit from preferential treatment under the Turkish GSP scheme must meet the following three main requirements:
1. The exporting country must be designated as the beneficiary country;
2. The product must be eligible for GSP treatment;
3. The product must meet the origin criteria.
Concerning the origin criteria, goods exported from beneficiary country to Turkey must comply with rules of origin requirements if they are to benefit from the preferential tariff treatment provided that they are under the GSP scheme. Goods not complying with the rules of origin requirements will be denied preferential treatment and the normal duty rate will apply to these goods.
1 These countries are available in Annex III (Ek 3) of Turkish Import Regime.
The rules of origin under the Turkish GSP scheme comprises the following elements:
1. Origin criteria.
2. Direct consignment.
3. Documentary evidence.
1. Origin criteria
Article 3, 4, 6 and 7 of the Decision refers to the conditions of products to be considered as originating in Turkey or in a beneficiary country. Article 5 concerns cumulation with Norway, Switzerland and the European Community (Diagonal Cumulation). Article 13 sets out the provision with Regional Cumulation.2
a) Wholly obtained products (Article 6)
The following shall be considered as wholly obtained in Turkey or in a beneficiary country:
(1) mineral products extracted from its soil or from its seabed;
(2) vegetable products harvested there;
(3) live animals born and raised there;
(4) products from live animals raised there;
(5) products obtained by hunting or fishing conducted there;
(6) products of sea fishing and other products taken from the sea outside its territorial waters by its vessels;
(7) products made on board its factory ships exclusively from the products referred to in subparagraph (6);
(8) used articles collected there and fit only for the recovery of raw materials;
(9) waste and scrap resulting from manufacturing operations conducted there;
(10) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(11) goods produced there exclusively from products specified in subparagraphs (1) to (10).
(a) The terms its vessels and its factory ships in paragraph (a) (6) and (7) shall apply only to vessels and factory ships:
(1) which are registered or recorded in the Republic of Turkey or in the beneficiary country;
(2) which sail under the flag of the Republic of Turkey or of a beneficiary country;
(3) which are at least 50 per cent owned by nationals of the Republic of Turkey, or of the beneficiary country or by a company having its head office in the Republic of
Turkey or in that country, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of the Republic of Turkey or of that beneficiary country and of which, in addition, in the case of companies, at least half the capital belongs to the Republic of Turkey or that beneficiary country or to public bodies or nationals of the Republic of Turkey or of that beneficiary country;
2 These provisions are not applicable now. Only bilateral cumulation is valid.
(4) of which the master and officers are nationals of the Republic of Trkey or of the beneficiary country; and
(5) of which at least 75 per cent of the crew are nationals of the Republic of Turkey or of the beneficiary country.
(b) Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the Republic of Turkey, or of the beneficiary country to which they belong, provided that they satisfy the conditions set out in paragraph (b).
b) Products which have undergone sufficient working or processing (Article 7)
Products, which are not wholly obtained, are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II of the Decision are fulfilled.
On the other hand, non-originating materials may be used in the manufacture of a product provided that: (a) their total value does not exceed 10 per cent of the ex-works price of the product; (b) any of the percentages given in the list for the maximum value of nonoriginating materials are not exceed through the application of this paragraph.
c) Insufficient working or processing (Article 8)
The following operations shall be considered as insufficient working or processing to confer the status of originating products:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of 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, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in Turkey;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.
d) Cumulation of origin
Bilateral cumulation (Article 4)
Materials originating in Turkey shall be considered as materials originating in a beneficiary country when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 8 of the decision.
Cumulation with Norway, Switzerland and the European Community (Article 5)
Article 5 lays down the provision with cumulation with Norway, Switzerland and EC. However, this Article will not be applicable until the necessary agreements have been made between these countries.
This Article is no longer applicable
Regional cumulation (Article 13)
According to Article 13 of the Decision, regional cumulation is applicable which means that products originating in any of the countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture.
Three regional economic groups may utilize the Turkish GSP Scheme. These are;
Group 1: Brunei-Darussalam, Cambodia, Indonesia, Lao (Peoples Republic of), Malaysia, Philippines, Singapore, Thailand, Viet Nam;
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.
On the other hand, the provisions relating to the regional cumulation shall be applied provided that these rules, as between the countries of the regional group, are identical to those laid down in this Decision and each country of the regional group has undertaken to comply or ensure compliance with the terms of this Decision and to provide the administrative cooperation necessary both to Turkey and to the other countries of the regional group in order to ensure the correct issue of certificates of origin Form A and the verification of certificates of origin Form A and invoice declarations.
The Secretariats are as follows:
Group 1: The General Secretariat of the Association of South-East Asian Nations (ASEAN)
Group 2: The Andean Community . Central American Common Market and Panama Permanent Joint Committee on Origin (Comité Conjunto Permanente de Origen Comunidad Andina-Mercado Común Centroamericano y Panamá);
Group 3: The Secretariat of the South-Asian Association for Regional Cooperation (SAARC)
The countries which are listed in the regional groups must submit the Form in Annex 3 and the secretariats of the Regional Groups must transmit the above mentioned undertaking via diplomatic channels to Turkey.
This article is no longer applicable since the necessary undertaking was not transmitted to Turkey by the Secretariats of the Regional Groups.
(2) Direct consignment
According to Article 22 of the Decision, preferential treatment shall only be applied to the products fulfilling the requirements of this Decision and transported directly between Turkey and the beneficiary country.
This requirement aims to ensure that goods shipped from a beneficiary country are the same goods as those presented at the port of entry into Turkey and that they have not been manipulated or further processed in third countries during shipment.
(3) Documentary evidence
a. Products originating in the beneficiary country shall benefit from the Generalized System of Preferences on importation to Turkey on submission of either Certificate of Origin Form A or an invoice declaration.
Certificate of origin Form A
Originating products within the meaning of the Decision shall be eligible, on importation into the Republic of Turkey to benefit from the preferential regime on submission of a certificate of origin Form A, which is issued by the Customs authorities or by other competent governmental authorities of the beneficiary country.
Invoice declaration
An invoice declaration may be made out if the products concerned can be considered as originating in Turkey, or in a beneficiary country and fulfil the other requirements of the Decision. The invoice declaration may be either made out by an approved exporter of the Republic of Turkey, or by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000.
Certificate of origin Form A issued retrospectively and duplicated
A certificate of origin Form A may be exceptionally issued after exportation of products in the following cases:
It was not issued at the time of exportation because of errors and involuntary omissions or special circumstances;
It is demonstrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but not accepted at importation for technical reasons;
In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter of a certificate of origin Form A, the exporter may apply to the governmental authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession.
(b) On exportation from Turkey to the beneficiary countries in order to benefit from bilateral cumulation for goods originating in Turkey and fulfilling the other requirements of the Decision, evidence of the originating status of products shall be furnished by either an EUR.1 movement certificate or an invoice declaration.
The procedures and principles of use of EUR.1 movement certificates issued and invoice declarations are laid down in the .Regulation on Movement Certificate of EUR.1 and Invoice Declaration To Be Issued On Exportation Under The Generalized System of Preferences of Turkey., which is published on the Turkish Official Gazette No. 24704 on 23 April 2002.
Non commercial products
Products sent as small packages from private persons whose value does not exceed EUR 500 and forming part of traveller.s personal luggage the total value of which does not exceed EUR 1200, shall be admitted as originating without requiring the submission of proof of origin.
Validity of proof of origin
A proof of origin shall be valid for ten months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
Subsequent verification
The information provided on certificates of origin Form A and invoice declarations may be verified at random or whenever the customs authorities of Turkey have reasonable doubts as to the authenticity of the document, or the accuracy of the information regarding the origin of the goods.
When an application for subsequent verification has been made, such verification shall be carried out and its results communicated to Turkey within a maximum of six months. If in cases of reasonable doubt there is no reply within the six months, or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question, or the real origin of the products, to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the preferential regime.
Validity
The Decision has been implemented from 1 January 2002.
Annex 3
GSP - Turkey
Explanations
According to the Article 39 of the Division on Determination of Origin of Goods Benefiting from Preferential Regime for the Purposes of the Generalized System of Preferences which was published in the Official Gazette of the Republic of Turkey on 30 December 2001/2462; the beneficiary countries shall inform the Undersecretariat of Customs of the Republic of Turkey of:
1. The names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A;
2. Together with specimen impressions of the stamps used by those authorities; and
3. The names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations.
The stamps shall be valid as from the date of receipt by the Undersecretariat of Customs of the Republic of Turkey of the specimens.
When these communications are made within the framework of an amendment of previous communications, the Undersecretariat of Customs of the Republic of Turkey shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries.
This information is for official use; however, when goods are to be released for free circulation, the Customs authorities in question may allow the importer or his duly authorized representative to consult the specimen impressions of the stamps mentioned in this paragraph.
The Undersecretariat of Customs of the Republic of Turkey shall send, to the beneficiary countries, specimen impressions of the stamps used by its own Customs authorities for the issue of EUR.1 movement certificates.
For the purposed of the provisions concerning the tariff preferences referred to in Article 1, every beneficiary country shall comply or ensure compliance with the rules concerning the origin of the products, the completion and issue of certificates of origin Form A, the conditions for the use of invoice declarations and those concerning methods of administrative cooperation.
Detailed explanations concerning Turkish GSP Scheme are available on the UNCTAD and
the official website of Undersecretariat Customs of Turkey.
http://www.unctad.org/en/docs/tdbgspturkey1_en.pdf (UNCTAD)
http://www.gumruk.gov.tr/Turkish_Customs_English/toctum.htm(for Rules of Origin)
http://www.gumruk.gov.tr/Turkish_Customs_English/toctum.htm(Legislation for Rules of Origin)
This form will be filled out completely by the beneficiary countries and will be forwarded to the address below.
Specimen impressions shall be the origin (not copy)
UNDERSECRETARIAT OF CUSTOMS / TURKEY
General Directorate of EU and Foreign Relations
Hükümet Meydani No.2
06100 Ulus
ANKARA
Phone: +90 312 306 82 86 / 306 80 80 / 306 80 83
Fax: +90 312 309 37 37
e-mail: bturel@gumruk.gov.tr
FORM TO BE RESUBMITTED TO TURKEY
A. The information of the Single Authority responsible for the post-verification of Form A certificates:
1. The name of the Administration that will carry out the post-verification of Form A certificates (responsible Ministry or main Customs administration or chamber, etc.):
.........................................
2. The postal address, phone and fax numbers of the above-mentioned administration:
Address: ...............................
...............................
...............................
...............................
...............................
...............................
Phone numbers: ................................
Fax numbers: ................................
B. The list of relevant bodies (administrations) authorized for issuing Form A certificates in the beneficiary country
Name of beneficiary country
Number | Names of administrations authorized for issuing Form A certificates in the beneficiary country |
1 | |
2 | |
3 | |
4 | |
Etc. |
C. Relevant bodies authorized for issuing Form A certificates in the beneficiary country
No | The official name of the administration | Address | Specimen Impressions of stamps used by the authorities3 |
1 | |||
2 | |||
Etc. |
3 Specimen impressions should be originals and not copies. If all administrations use the same stamp, it would be appropriate to submit a single stamp.